Practising Certificate

Issuance Requirements

A person must be a member of the Institute, i.e. a certified public accountant ("CPA"), or in the process of applying to be a CPA before s/he may apply for the issue of a Practising Certificate. The issue of a Practising Certificate is governed by section 29A of the Professional Accountants Ordinance.

A person holding a Practising Certificate may describe himself/herself as a CPA (Practising) and practise public accountancy in Hong Kong.

A CPA may apply for a Practising Certificate, which is issued annually on application, if s/he has had a period of not less than four years of full-time approved accounting experience of which at least one year is post-qualifying experience, i.e., acquired after becoming a member of a body accepted by the Council or after registration as a CPA with the Institute. The four-year period may be reduced to 30 months if the experience acquired is all post-qualifying. In either case, a substantial proportion of the approved accounting experience must be in auditing and at least one year of such experience must be gained in Hong Kong within three years prior to the date of application.

In addition, an applicant shall satisfy the Council that:

• s/he is ordinarily resident in Hong Kong; and
• s/he has passed examinations in local law and taxation.

[The above is only a brief summary of the qualifying requirements for the issue of a Practising Certificate. For more details, please download an application Form R-4, Character Reference, Proforma for Testimonial, Fee Schedule and application Submission Deadline or get them through our telephone hotline: (852) 2528 9000.]