Recognition of overseas bodies

Members of overseas accountancy bodies which have various types of recognition agreements with the Hong Kong Institute of CPAs are eligible for full or partial exemption from the Institute's qualification programme for membership admission. These agreements are base upon mutual reviews of the examinations and qualification processes between the Institute and the overseas bodies.


Objectives of review

Information for professional bodies seeking recognition

Guide to membership of the Institute


Recognition status

The Institute has entered into agreements with different recognition requirements: 


Reciprocal membership agreement

Chartered Accountants Australia and New Zealand (CA ANZ)

Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS)

South African Institute of Chartered Accountants (SAICA)

Canadian Institute of Chartered Accountants (CICA)

Chartered Accountants Ireland (CAI)

Institute of Chartered Accountants of Zimbabwe (ICAZ) 

NASBA/AICPA IQAB – Mutual recognition agreement between Hong Kong and U.S.


Mutual recognition agreement
CPA Australia (CPAA)

Association of Chartered Certified Accountants (ACCA)


    Mutual examination paper exemption

    Chartered Institute of Management Accountants (CIMA)

    Chinese Institute of Certified Public Accountants (CICPA)


    Other bodies

    Association of International Accountants (AIA)

    Chartered Institute of Public Finance and Accountancy (CIPFA)