註冊成為會計師
Applicants are required to submit a completed membership application form (form R-3) with relevant supporting documents as specified in the "checklist for membership applicants" attached to form R-3 and fees for the Institute's consideration.
Applicants are required to pay a one-off application fee and an annual fee for membership admission purpose.
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.
Applications with full payment and relevant supporting documents submitted according to the deadlines specified for each registration committee meeting will be considered at that meeting. Applications received after the deadline will be processed at the next meeting of the committee.
Normally, official result will be available 10 weeks after the submission deadline.
Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member 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 the Institute membership by virtue of their membership with an accepted accountancy body are required to sit and pass an aptitude test to satisfy the examination requirement for membership admission.
Please refer to aptitude test for details.
The prescribed period of practical experience is five years. In the case of a recognized degree holder or graduates of the Associate Level of the Institute's Qualification Programme (QP), or a holder of a diploma in accountancy awarded by an educational institute accepted by the council, it is three to four years as the case may be.
At present, the number of years of experience required for:
- approved degree holders or graduates of the Associate Level of the QP (Three years)
- approved accountancy diploma holders (Four years)
- holders of other academic qualifications (Five years)
You are required to possess three to five years of practical experience for membership admission, depending on your academic qualifications. 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.
Within the required length of practical experience for membership, an applicant can have up to three employments and one of the employments can be less than 12 months. The rest of the experience must be acquired from employment(s) that lasts for at least 12 months with the same employer. Depending on the academic qualifications of the applicant, the respective requirements are:
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
|
The Institute's requirement to gain experience under an authorized employer or authorized supervisor became mandatory for all prospective members with effect from 1 July 2005. This means that the relevant experience in accountancy acquired by a prospective member on or after 1 July 2005 must be gained under an authorized employer or authorized supervisor in order to be counted for membership admission. Please refer to the revised practical experience framework's support manual for details.
A list of authorized employers or authorized supervisors is available on the Institute's website for public search.
For the authorized employers, their name, registered office and appointment period are posted in the Institute's website. As for the authorized supervisors, their name, employing organization and appointment period are published in the website.
The list of authorized employers and authorized supervisors are accessible at:
Q10. | Can I apply for membership with other overseas accountancy bodies on the basis of my qualification programme graduate status now? |
The Institute members qualified through the QP are eligible for membership of the Institute of Chartered Accountants in England & Wales (ICAEW) under the reciprocal membership agreement (RMA) signed between the Institute and ICAEW. Please visit our website for information and download the application form, if you have interest in applying for membership from the ICAEW.
The Institute has entered into RMAs with some chartered accountancy institutes in Australia, Canada, England and Wales, Ireland, New Zealand, Scotland, Zimbabwe and South Africa, and Mutual Recognition Agreements (MRAs) with the Association of Chartered Certified Accountants (ACCA) and CPA Australia (CPAA). HKICPA members who qualified by completing the QP are eligible to apply for membership of these bodies without further examination or test.
As such, you must first register as an Institute member. After satisfying the respective requirements of the accountancy bodies concerned, you are eligible to apply for membership with these organizations. Please however note that the RMAs, MRAs and MEPEs only deal with membership admission but not the practising rights. The approval to admit a membership applicant to these bodies under the relevant RMAs/ MRAs/ MEPEs also rests with the organization concerned.
Q11. | As an Institute student graduate, I shall submit my membership application within the next few months. Is it necessary for me to pay my student annual fee in the next calendar year or can I get a refund if I have already paid the fee? |
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.
At present, all former members are required to re-apply for membership by submitting an application form R-3 along with appropriate application and annual fees to the Institute. The re-application will be assessed in accordance with the rules and requirements prevailing. As such, applicants are advised to observe the latest membership admission requirements before submission of his/her re-application to the Institute for processing.
While former members are not required to submit documents which are already in the Institute's records, applicants are required to provide additional supporting document(s), where applicable, to complete the current 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, re-applicants are required to complete at least 20 hours of relevant and verifiable 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 date of approval of this application will be recorded as the new registration date. New membership certificate/ card will be issued to you in due course.
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.
Q21. | I have lost contact with my friend who is a member of the Institute, please give me his contact telephone number. |