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 five types of agreements with different recognition requirements:
- Membership and cooperation agreement
- Reciprocal membership agreement
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
- Mutual examination paper exemption
- Chinese Institute of Certified Public Accountants (CICPA)
- Chartered Institute of Management Accountants (CIMA)
- Association of International Accountants (AIA)
- Agreement for recognition arrangements
Other bodies