高顿网校小编为您解答：What is the consequence for not complying with the CPD requirements?
 
　　Ans：With the enactment of the Professional Accountants (Amendment) Ordinance (PAO) in September 2004, compliance with CPD is one of the criteria for renewal of registration as a CPA under s.28(2)(c) and issuance of a Practising Certificate under s.30(8) of the PAO. In the absence of exemption, the Council shall refuse a member's application to renew his/her registration as a CPA if the member fails to comply with the CPD requirements as set down by the Council.
 
　　高顿网校小编寄语：向着某一天终于要达到的那个终极目标迈步还不够，还要把每一步骤看成目标，使它作为步骤而起作用。