In a room of 14 or so accomplished and vocal CPAs, Paul SHE would hesitantly say a few words to agree with what the others said. “I was quite nervous during the first few board meetings,” remembers SHE, Practising Director of Audit and Assuranceat Mazars, and a member of Hong Kong Institute of CPAs.

He is also the youngest member of the Institute’s Qualification and Examinations Board, which, among other things, advisegoals and priorities for the Institute’s Qualification Programme for developing and nurturing newly qualified CPAs.After two years, he now confidently shares his personal views and even chairs the board’s Module A (FinancialReporting) moderation subgroup. 

“Rather than just following the theme of the meeting, I finally found the confidence to disagree [with others’ views if necessary].” SHE rejects the notion that newly qualified accountants have little to contribute. “I can, for example, share first hand information with the committee on what areas newly qualified CPAs are good and not good at, and how the focus of the examinations should be adjusted,” says SHE. 

   
The Institute has long depended on members to contribute their time to its statutory and non-statutory boards and workinggroups, with a large number of these volunteers being naturally made up of senior members who are more experienced and often have relatively more free time on their hands than others. However, a few of those seats are also occupied by a growing number of younger members who are just as dedicated to givingup their time to the Institute and the overall development of the accounting profession.

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Credits: Jemelyn Yadao for A+ Magazine, September 2014 issue