Statistics on Member

(as at 31 July 2009)

1. Membership status


No. of members

Percentage of total

Certified Public Accountant (i.e. CPA)

24,373

84.4%

Fellow (i.e. FCPA)

4,512

15.6%

TOTAL

28,885

100.0%


2. Practising status


No. of members

Percentage of total

Practising certificate holders

3,705

12.8%

Non-practising certificate holders

25,180

87.2%

TOTAL

28,885

100.0%


3. Mode of practice


No. of practising
certificate holders

Percentage of
total

In own name

1,721

46.5%

As a sole proprietor/ partner of a firm

1,538

41.5%

As a shareholder/ director of a corporate practice

327

8.8%

As an authorized signatory of a firm

119

3.2%

TOTAL

3,705

100.0%


4. Gender distribution (Practising vs Non-Practising)

 

Practising

Non-Practising

No. of members

Percentage of total

Male

2,712

12,526

15,238

52.8%

Female

993

12,654

13,647

47.2%

TOTAL

3,705

25,180

28,885

100.0%


5. Location of registered office of practising certificate holders


No. of practising
certificate holders

Percentage of total

Hong Kong island

2,740

74.0%

Kowloon / New Territories

965

26.0%

TOTAL

3,705

100.0%


6. Location of residence


No. of members

Percentage of total

Hong Kong

27,392

94.8%

Outside Hong Kong

1,493

5.2%

TOTAL

28,885

100.0%


7. Location where most work undertaken


No. of members

Percentage of total

Hong Kong

20,122

69.7%

Macau

92

0.3%

PR China

1,267

4.4%

  Beijing

310

24.5%

  Shanghai

325

25.7%

  Guangzhou

145

11.4%

  Shenzhen

213

16.8%

  Other cities of China

274

21.6%

Overseas

920

3.2%

Not specified

6,484

22.4%

TOTAL

28,885

100%


8.  Age group (Male vs Female)


Male

Female

No. of members

Percentage of total

29 or below

884

1,486

2,370

8.2%

30 to 34

1,953

2,933

4,886

16.9%

35 to 39

2,796

3,603

6,399

22.1%

40 to 44

3,254

2,985

6,239

21.6%

45 to 49

2,823

1,785

4,608

16.0%

50 to 54

1,744

624

2,368

8.2%

55 or over

1,784

231

2,015

7.0%

TOTAL

15,238

13,647

28,885

100.0%


9. Growth rate (Practising vs Non-Practising)


Practising

Non-Practising

Total no. of members

Growth rate

Oct 2004

3,369

19,467

22,836

---

Oct 2005

3,459

21,929

25,388

+11.2%

Oct 2006

3,562

22,489

26,051

+2.6%

Oct 2007

3,632

23,193

26,825

+3.0%

Oct 2008

3,685

24,189

27,874

+3.9%