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Full time experience in public practice gained in Mainland China will be accepted as satisfying the four-year / thirty-month approved accounting experience requirement in part* and the one-year recent local experience requirement in full if:
(1) the CPA practice in Mainland China is a branch or subsidiary of or affiliated with a CPA practice in Hong Kong; and (2) the applicant's work significantly relates to the accounting practices of Hong Kong; and (3) the applicant is working under the direct supervision of a Hong Kong practising certificate holder; and (4) a substantial amount of the applicant's experience is in auditing.
Note: *At least one year of the four-year / thirty-month approved accounting experience must have been acquired in Hong Kong.
A practising certificate applicant is required to satisfy the examination requirement through completing the practising certificate examinations. The examination is an open-book examination consisting of three papers: PC-business assurance, PC-law and PC-taxation .
Candidates who are required to sit more than one paper may choose to sit all papers in any order or just one paper at each sitting. The council rules that subject-by-subject passes are allowed. At present, there is no time limit restricting the validity of such passes.
