Registration requirements

Registration of a person as a certified public accountant (CPA) (會計師) with the Hong Kong Institute of Certified Public Accountants is governed by sections 24(1) and (1A) of the Professional Accountants Ordinance.

To apply for membership, an applicant should:

  •  Have attained the age of 21;
  • Be of good character and is a fit and proper person to be a certified public accountant;
  • Have completed the Institute's Professional Examinations
    Have acquired the full membership status of an overseas accountancy body recognized by the Institute's Council through completion of its professional examinations and have sat and passed the Institute's Aptitude Test on local law and practice unless exemption is granted; and  
  • Have acquired the specified practical experience (實際經驗) (three years for approved degree holders, four years for approved accountancy diploma holders and five years for holders of other academic qualifications).


Note: Registered students of the Institute and prospective members from overseas accountancy bodies are required to comply with the Competency-based Practical Experience Frameworkwith effect from 1 January and 1 July 2005 respectively.


For details, please download the following documents from the forms and downloads section, or obtain hardcopies by sending request to, or get them through our telephone hotline: (852) 2528-9000.


  • Application for registration as a certified public accountant (form R-3)
  • Prospective member’s record of practical experience for membership admission
  • Fee schedule
  • Submission deadline