M8 Principles of Auditing by Noel Leung (30 hours)

Enrolment Policy

1. Only students who have fully paid tuition fee and their payment received by Arrow Professional Training Limited (Arrow) can be regarded as a successful enrolment. Enrolment is also subject to availability.
2. All discount provided cannot be redeemed by cash and all matters and disputes will be subject to the final decision of Arrow.
3. Arrow reserves the right to cancel a course due to unexpected situation and refund amount will be made upon the outstanding sessions. Also, changes on lecturers, schedules and any other course details will be made if needed. If these changes happen after the course commencement, Arrow will send email to notify students and try to keep the arrangement as closed as the original version. Under such circumstances, fees paid are non-refundable and non-transferable and no compensation will be provided by Arrow.

Identification Policy

1. Arrow reserves the right to verify student’s identity for Arrow’s course, service and request. Only presence of valid HKID or other supporting ID document with photo are accepted.

Learning Materials

1. Students should not disclose and share learning materials to the third party by printed, digital or any other format, and the learning materials is only for students’ personal use. All learning materials prepared are under Arrow’s copyright and protected by Hong Kong copyright laws.
2. Resale of Arrow learning materials(in any formats) is prohibited. Arrow reserves the rights to pursue legal action if necessary.
3. Video/audio recordings and distribution of them are prohibited. Arrow reserves the rights to pursue legal action if necessary.
4. Any sharing of elearning login details or suspicous logins on the elearning platform are found will lead to immediate suspension of service. Arrow reserves the rights to pursue legal action if necessary.
5. Students might not be able to access eLearning platform in mainland China due to the Great Firewall. Arrow is not liable for connection failure to eLearning platform in such situation.
6. Students are only granted access to the learning materials, including videos and notes in current diet. The account will be deleted permanently after the exam dates in current diet.
7. Watermarks of student’s personal information will be embedded on videos.
8. The marked paper will be returned to students who have purchased marking service in 3 working days after Arrow received the paper.
9. For students who have purchased printing of notes, the notes will be sent to Hong Kong Post Office or iPostal Stations (only in Hong Kong) for your pick-up. Students should provide accurate delivery code and contacts to Arrow for parcels arrangement. Arrow will pay for the fee of the first delivery(only in Hong Kong). If the parcel cannot be delivered and returned to Arrow due to any reasons caused by recipients, students need to pay for the second delivery. Delivery to areas outside Hong Kong will be paid by students.

System requirement of eLearning platform (students must make sure their devices meet requirements below)

1. Desktop/Laptop(Windows, Mac, Linux): Updated Chrome & Firefox are the most recommended browsers on desktop. OS should also be updated to the latest version. If a message is shown on player to remind upgrade of browser/OS, please first update Chrome/Firefox. If your account has Fairplay DRM integrated, Safari on desktop can also work well. By default, it is not supported. The updated Edge on Windows 8 and 10 is supported too, users must update their Edge (83 and higher) to try it. Older versions are not supported.
2. Android (Phone/Tablet): In the latest version of Chrome (Supported only for Android OS>5). If it does not play in Chrome (it can happen due to DRM compatibility issue in 1% cases), please try playing in any of the 2 other popular browsers which can support Widevine HTML playback on Android: a) the latest version of Firefox or b) the latest version of Edge.
3. iOS (iPhone/iPad): The latest version of Safari is most recommended if Fairplay DRM is not integrated for your account. Chrome in most of devices might be able to play videos as well (Especially iOS 14 users), but some old iOS Chrome users won’t be able to play the videos. Therefore, updated Safari is most recommended. iOS >11.2 is required for playback.

Certificate of completion

1. Students can obtain a certificate of completion on the elearning platform by doing below: a) continuously spend 80% content hour on each session; b) press “Mark complete” button at the bottom on each session page after that; c) a certificate will be auto-generated and available for downloading after you have finished all sessions and marked all sessions completed.
2. Students should keep a record of the certificate for their own usage once the certificate is available for downloading. All account data will be permanently deleted after the exam dates in current diet. Re-issue of certificate will not be available after data clearance.

Refund Policy

1. Once enrolled, fees are non-refundable and non-transferable unless Arrow cannot conduct the courses as scheduled (for example because of sickness of lecturers), and the refund amount will be based on uncompleted sessions.
2. If HKICPA cancels the QP exams, students are entitled to proportional refunds. The amount will be based on uncompleted sessions on the day of cancellation. However, refund does not apply to the following situations: a) HKICPA postpones the QP exams or b) students voluntarily postpone/cancel their attempt of QP exams.

Arrow’s Services

1. The course cannot cover the whole syllabus, but the lecturers will cover as much as possible.
2. 30-min Q&A session: Reservation is required and on a first-come-first-served basis. Students should inform Arrow as soon as possible if there are any changes on reservation.
3. One to One Consultation: Reservation is required and on a first-come-first-served basis. Any comment/advice/suggestion provide by Module Experts are only based on their own knowledge and for reference only, Arrow has no responsibility on any actions taken by students due to the consultation.
4. Only paid students can make request on Arrow’s services.

Personal Data Protection

1. Students’ personal data will be used to proceed their application of admission, and for Arrow’s direct marketing, internal analysis and verification. Without your personal data, Arrow may not be able to provide students with services they require. Also, Arrow may share students’ personal data with third party providers if it is a must for them to perform their services to Arrow. It is students’ responsibilities to provide the most up-to-date personal information, they have the right to access and correct their personal data. Students can request to opt out from Arrow’s marketing mailing lists at any time. In all circumstances, data will be treated in strict confidence.

Other information

1. Students agree on Arrow’s terms, conditions and personal data protection policy. All terms,conditions and personal data protection policy are subject to change without notice. Please contact Arrow for the most updated version or they could find it on Arrow websites http://www.arrowtraining.com.hk or https://www.arrowelearning.com.hk. All matters and disputes will be subject to the final decision of Arrow.