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 four types of agreements with different recognition requirements: 


Reciprocal membership agreement

Institute of Chartered Accountants Australia (ICAA)

Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS)

New Zealand Institute of Chartered Accountants (NZICA)

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.


Members of the following accounting bodies have to pass the Institute's aptitude tests on Hong Kong law and taxation (except for CICPA members):


Mutual recognition agreement
CPA Australia (CPAA)


Mutual examination paper exemption

Chartered Institute of Management Accountants (CIMA)

Chinese Institute of Certified Public Accountants (CICPA)


Agreement for recognition arrangements

Association of Chartered Certified Accountants (ACCA)


Other bodies

Association of International Accountants (AIA)

Chartered Institute of Public Finance and Accountancy (CIPFA)