註冊成為會計師
Applicants should submit their application through the online application platform. Please refer to the "Membership Application" section for more details.
Applicants are required to pay a one-off application fee and an annual membership fee upon submission of application.
Applications approved on or after 1 July of the year will only be required to pay half of the annual fee for the current calendar year. Please refer to fee schedule for details.
Upon successful submission of application and payment, the results of the application will normally be available 10 weeks after the relevant submission deadlines. Please note that incomplete information or insufficient supporting evidence may cause delay in the processing of an application.
Please refer to the submission deadlines for details.
Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as a certified public accountant if he or she proves to the satisfaction of the Institute's Council that he or she has passed such examinations in accountancy and other subjects as may be prescribed by the Council.
Accordingly, applicants applying for membership of the Institute by virtue of their membership with an accepted accountancy body may be required to take the Aptitude Test to satisfy the examination requirement for member admission.
Please refer to Aptitude Test for details.
Practical experience means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person practising public accountancy or in the financial or management accountancy department of an organization in industry, commerce or the public service or in a similar department.
The Institute’s Practical Experience Framework (PE Framework) became mandatory for all Qualification Programme (QP) students on 1 January 2005 and for prospective members from recognized overseas accountancy bodies on 1 July 2005. Under the PE Framework, applicants must acquire at least three years of relevant practical experience under the supervision of an Authorized Employer or an Authorized Supervisor accredited by the Institute.
Within the required length of practical experience for membership, a maximum of three employments is allowed and one of the employments can be less than 12 months. Depending on the academic qualifications of the membership applicant, the required period of practical experience varies from three to five years:
Minimum length of full-time practical experience for membership | Minimum Working Days during the Practical Experiences | |
Approved degree holders or QP students graduated from the Associate Level of the QP |
3 years
|
500 Working Days
|
Approved accountancy diploma holders |
4 years
|
670 Working Days
|
Holders of other academic qualifications |
5 years
|
830 Working Days
|
For more details, please refer to the Institute’s Practical Experience Framework.
Please refer to the following information:
- Revised Practical Experience Framework (PE Framework) – Record for practical experience
- Transitional arrangements of revised PE Framework are in place until 31 December 2025
For enquiries regarding the PE framework, please contact our Practical Experience Team at pef-enquiry@hkicpa.org.hk.
The lists of Authorized Employers and Authorized Supervisors are accessible on the Institute's website for public search:
Q9. | Can I apply for membership with other overseas accountancy bodies on the basis of my Qualification Programme (QP) graduate status? |
The Institute has various recognition agreements with overseas accountancy bodies. Members who have completed the QP are eligible for exemption from the professional programme and practical experience requirements of the accountancy bodies entered into the Reciprocal membership agreement (RMA) and Mutual recognition agreement (MRA).
In addition, QP graduated members are also eligible for partial exemption from the professional examinations of the accountancy bodies under the Mutual Examination Paper Exemption (MEPE) agreement.
For more details, please refer to the "General guidelines" regarding HKICPA members acquiring membership of overseas bodies.
After satisfying the respective requirements of the relevant accountancy bodies, you may apply for membership with these organizations. However, please note that the RMAs, MRAs and MEPEs only deal with membership admission but not the practising rights. The approval for admitting a membership applicant under these agreements rests with the respective organizations.
Q10. | As a graduate of the Qualification Programme (QP), I intend to submit my membership application in the next few months. Is it necessary for me to pay my student annual fee for the next calendar year, or can I get a refund if I have already paid the fee? |
At present, all former members are required to re-apply for membership through the online application platform. The re-application will be assessed in accordance with the rules and requirements prevailing. Therefore, applicants are advised to observe the latest membership admission requirements before submitting their re-application to the Institute for processing.
While former members are not required to submit documents already in the Institute's records, applicants must provide additional supporting document(s) and make payment, if applicable, to complete the re-application procedures.
To ensure the membership re-applicants have undertaken relevant and recent learning activities to maintain their professional competence for their role as a CPA, they are required to complete at least 20 hours of relevant and verifiable continuing professional development (CPD) activities in the last one year at the time of re-application, as stipulated in Statement 1.500.
Upon approval by the Institute's Council, the approval date of the re-application will be recorded as the new registration date. New membership certificate / card will be issued to you in due course.
With an aim to protect the accuracy of the personal data of its members, the Institute will not act upon email requests for change of contact details. While we understand that this practice may cause inconvenience to our members, we hope you will appreciate that since electronic mail is an unidentifiable means of communication as specified under the Personal Data (Privacy) Ordinance, and, as such, the Institute is unable to ascertain the identity of the senders, acting upon email requests for change of personal data may give rise to inaccurate information being kept in the membership records of the Institute.
In this connection, please update your new contact/ employment details in "Profile" under MyCPA in this website. As an alternative, you may write to the Institute or complete and return a duly signed membership record amendment coupon by email or by post to the Institute’s Membership and Admission Department for the purpose.
Q14. | Any reduced membership fee for members residing overseas? How can I apply for reduced membership fee? |
Under the current policy, all members, irrespective of their employment status and location of residence, are required to pay full member annual fee to renew their membership registration.
With effect from 2012, reduced membership fees are available to long term members when they have reached the prescribed age on 1 January of the year respectively. No application is required in this respect.
Please refer to Annual Renewal section for full information.
A handling charge which is equivalent to 25 percent of the prevailing membership application fee is required for the re-issue of a membership certificate to you.
Please send a written request to the Institute's Membership and Admission Department (member@hkicpa.org.hk) providing the following information:
1. Name and membership number of the applicant
2. Purpose of the certification. If the purpose is for membership application for other professional body, please provide the name of the professional
body, and the template required by the relevant professional body (if any)
3. Signature of the applicant (scanned copy is acceptable)
4. Recipient and address that the letter should be sent to
A handling fee of HK$200 (non-refundable) per letter will be charged for this service. Payment methods can be found here. Please allow two weeks processing time after all information and handling fee are received.
The Institute has posted the full list of our members in the online membership list in our website. For information, full name as indicated in the Hong Kong identity card or passport of our members are registered in our membership database and online membership list. If it is your intention to verify the membership status of any person with the Institute, you may carry out the initial checking of the existing membership registration status of an individual directly from our website.
As an alternative, a register of Certified Public Accountants containing the name of our members is also available for public inspection during office hours at our 27th floor service counter.
In case written certification is required, under the Personal Data (Privacy) Ordinance in Hong Kong, the Institute cannot disclose personal details of our members to third parties without his/ her written consent. If a written certification is required, please send a written request to the Institute's Membership and Admission Department (member@hkicpa.org.hk) providing the following information:
1. A written consent signed by the individual concerned (scanned copy is acceptable)
2. Purpose of the certification
3. Full name and HKICPA membership number of the individual concerned
4. Recipient and address that the written certification should be sent to
A handling fee of HK$200 (non-refundable) per letter will be charged for this service. Payment methods can be found here. Please allow two weeks processing time after all information and handling fee are received.
Q20. | I have lost contact with my friend who is a member of the Institute, please give me his contact telephone number. |