With effect from 1 January 2005, the Institute’s registered students are required to acquire their practical experience under the Institute’s competency-based Practical Experience Framework for the Institute’s membership admission. For this purpose, they are required to work under either an Authorized Employer (“AE”) or an Authorized Supervisor (“AS”) in his/her employing organisation to acquire the relevant experience in accountancy in accordance with the Practical Experience Framework requirements.

To cater for the needs of the Institute’s registered students who are not working under an AE/AS but are engaged in accounting related duties, they may apply to the Institute for the assignment of an External Authorized Supervisor such that their working experience would still be regarded as being acquired under an AE/AS.

An External Authorized Supervisor is an AS assigned by the Institute to train eligible registered students who are not working in the same organisation and whose employer/supervisor is not an AE/AS.

Please click here to view the List of External Authorized Supervisors approved by the Institute.

A person applying for the assignment of an External Authorized Supervisor should:

	Be a registered student of the Institute who is not under the employ of an Authorized Employer/Authorized Supervisor;
	Is working full time in Hong Kong and his/her job is accounting-related;
	Have his/her application supported by his/her employing organisation (i.e. the Sponsoring Employer); and
	Have a supervisor (i.e. the Sponsoring Supervisor) within the organisation who is able to provide training and guidance to him/her.

Please refer to Form A-EAS – Application for Assignment of an External Authorized Supervisor for more details on assignment requirements and procedures.