成為註冊會計師的適當人選
Any person seeking the Institute's membership must satisfy the Institute that he or she is a fit and proper person to be a certified public accountant.
The Institute's criteria for considering whether a membership applicant is fit and proper to be a certified public accountant are as follows:
- Fitness
Fitness relates to the competence and capacity of the applicant to apply the Institute's professional standards or otherwise discharge the responsibilities of a certified public accountant.
Criteria to consider include but are not limited to professional qualifications, knowledge, skills, experience and reliability.
- Propriety
Propriety relates to the applicant's character and suitability for membership.
Criteria to consider include but are not limited to:
- Adherence to the Institute's Code of Ethics for Professional Accountants, based on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour;
- Adherence to professional standards;
- Financial integrity;
- Conviction or civil liability;
- Good reputation and character.
The above criteria are provided for guidance purposes only. The overriding requirement in the Professional Accountants Ordinance is that an applicant must prove to the satisfaction of the Council that he/she is of good character and is a fit and proper person to be a certified public accountant. If the Institute is aware of a matter which may raise concerns regarding, or has any doubt about, the applicant's fitness and properness to be registered, the Institute is likely to raise enquiries to or request further information from the applicant in respect of the matter and take into account any such information in deciding on the application for membership. It is incumbent upon the applicant to provide the Institute with the information to demonstrate that he/she is a fit and proper person for registration.
For full details of the Institute's fit and proper criteria for membership, please click here.
