高顿网校小编为您解答：Why are members required to make declaration on convictions in the annual return? Is it a mandatory requirement for membership renewal? What would be the consequence?
 
　　Ans：Unlike CPD requirements, declaration on convictions is not a mandatory requirement for membership renewal. As members have the obligation to report any conviction of criminal offence or professional misconduct to the Institute, this declaration is added to the annual return form to facilitate members in reporting their convictions, if any.
 
　　If the member has had conviction(s) in the past year and he opted for "Yes" and provided details on his own volition, a copy of the annual return and the details will be passed to the Institute's Compliance Department for assessment and consideration of whether a complaint should be raised by the Registrar against the member in accordance with the Professional Accountants Ordinance and the Institute's complaint handling procedures.
 
　　If a member does not complete this section, it will not affect his annual renewal, i.e. there will not be any consequence.
 
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