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 one of the following recognized professional accountancy institutes, with at least three years of membership, may be eligible to register as an Authorized Supervisor:
| - Association of Chartered Certified Accountants | - CPA Australia |
| - Chartered Accountants Australia and New Zealand | - Institute of Chartered Accountants in England and Wales |
| - Chartered Accountants Ireland | - Institute of Chartered Accountants of Scotland |
| - Chartered Institute of Management Accountants | - Institute of Chartered Accountants of Zimbabwe |
| - Chartered Professional Accountants Canada | - South African Institute of Chartered Accountants |
| - Chinese Institute of Certified Public Accountants | - U.S. CPA granted by relevant U.S. State Board of Accountancy |
For all other application requirements, please refer to Form ASUP and self-assessment form.
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
