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CLP under old syllabus

Candidate Learning Pack Index & Content

Last Updated: May 2010 session

Published by the Hong Kong Institute of Certified Public Accountants

© Hong Kong Institute of Certified Public Accountants (May 2010)

The Hong Kong Institute of Certified Public Accountants is the owner of the copyright for this material. The contents may not be reproduced or copied in whole or in part, in any form or by any means, without the prior written consent of the Institute.

The material used in this Candidate Learning Pack has been designed and prepared for the purpose of individual study and should not be used as a substitute for professional advice. By this statement, the Hong Kong Institute of Certified Public Accountants and the author(s) of the material expressly exclude themselves from any contractual, tortious or other form of liability to any person whether a participant in this programme or not for any loss or damage sustained or for any consequence which may be thought to arise either directly or indirectly from reliance on statements made in this material. Persons using this material should rely upon their own enquiries of competent professional persons in making any decisions touching their own interests.

Section 1: Four Modules of the Qualification Programme
Section 2: Module Information
Section 5: Strategy Formation Processes, Including Data Gathering Structures, SWOT Analysis and Ethics
Section 6:

Short Term Operating Decisions

Section 7:

The Structure and Documentation of Operational Budgets

Section 8:

Performance Indicators and Measures for Organisational Units

Section 9: Operational, Financial and Strategic Measures of Performance
Section 10: Assessment of the Control Elements of Organisational Systems
Section 11: Cost Measurement and Analysis in Service and Manufacturing Environments
Section 12:

Project Appraisal Techniques and Processes

Section 13: Treasury and the Financial Environment
Section 14: Risk Management and the Finance and Treasury Function
Section 15: Financial Strategy, Capital Structure and Dividend Policy
Section 16: Short Term Financing and Working Capital Management
Section 17: Long Term Financing
Section 18: Other Issues in Treasury and Finance
Section 19: Business Failure, Insolvency and Reconstruction











































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