Authorized Supervisor Scheme
For prospective members who are not working for an Authorized Employer, they may alternatively be trained under an Authorized Supervisor who should either be a member of the Institute or an accountancy institute recognized by us. The Authorized Supervisor training should cater to the needs of those prospective members working for sole practitioners and those working in commerce and industry where employer authorization may not be appropriate.
Please click to view the list of Authorized Supervisors currently registered with the Institute.
Application
Members of the Institute or an accountancy institute recognized by us who are interested in applying for registration as an Authorized Supervisor may download the Form ASUP - Application for registration as an Authorized Supervisor for more details on the registration requirements and procedures.
An Authorized Supervisor may apply for group registration under the Authorized Supervisor Scheme. For more details, you may refer to note 1.7 of the Form ASUP - Application for registration as an Authorized Supervisor and the sample of application letter for group registration under the Authorized Supervisor Scheme.
Note:
Transitional arrangement of the revised Practical Experience Framework
The Practical Experience Framework has been revised under the new Qualification Programme and it is scheduled to be launched in 2021/ 2022. The revision enhances the quality assurance of the Authorized Supervisor system by introducing a strengthened and elaborated set of Practical Experience Codes and Guidelines and a better-defined process of authorization.
Under the transitional arrangements, applicants are required to complete a self-assessment and declare compliance with the Codes and Guidelines in order to retain the status until re-authorization under the revised framework. For more details, you may refer to the Position Paper on changes to the Practical Experience Framework issued in November 2018.
Recognition
An Authorized Supervisor is welcome to mention his or her status as "an Authorized Supervisor of the Hong Kong Institute of CPAs" for the purpose of recruiting budding accountants to join his or her organization. There are restrictions on publicity for any other purposes. You may refer to note 5 of the Form ASUP - Application for registration as an Authorized Supervisor for more details on the recognition and benefit.
Term of registration
The term of registration as an Authorized Supervisor is three years. The registration of an Authorized Supervisor will be subject to review on a case-by-case basis, which may result in termination by the Institute in certain circumstances as prescribed in note 6 of the Form ASUP - Application for registration as an Authorized Supervisor.
Authorized Supervisor enhancement programme
The Institute has launched the Authorized Supervisor enhancement programme since 2010. The objectives of the programme are to improve the Institute's communication with the Authorized Supervisors, understand their difficulties in the implementation of the Authorized Supervisor Scheme, and provide guidance to them.
- Reference materials
Update on Authorized Supervisor Scheme
The Institute has updated the approach in reviewing the Authorized Supervisor registration and renewal. The purpose of the update is to maintain the quality of the Authorized Supervisor Scheme.
- Notes of the information sessions
