Objective

Between 30 June 2004 and 30 June 2005, the Hong Kong Institute of Certified Public Accountants reviewed its recognition arrangements with seven overseas accounting bodies as part of its statutory role to oversee the quality of entry to the profession.

 

The Hong Kong Institute of CPAs is the statutory body for the accounting profession in Hong Kong and has the responsibility to ensure that persons to whom it grants the Hong Kong CPA designation are trained to standards comparable to those the Institute sets for its students in its Qualification Programme.

 

The review consisted of three stages: First was a basic review of the overseas bodies programmes, stage two involved an independent assessor who was agreed upon by both parties, and third was a site visit.

 

When gaps were identified between the programmes of these bodies and the Institute's, bridging courses were put into place.

 

For more information on the outcome of these evaluations, please go to "Recognition status" and click on the individual bodies.