Overview for Authorized Employer / Authorized Supervisor - Application requirements and authorization process

1. Application requirements

The Member-In-Charge (“MIC”) / MIC Deputies, Counselors of an Authorized Employer (“AE”) and Authorized Supervisor (“AS”) are the designated training personnel under the Practical Experience Framework. The training personnel must satisfy certain qualification and experience requirements. In general, training personnel are required to have at least three years of membership with the Institute or a professional accountancy body accepted by the Institute. Please learn more from the Support Manual (extracted) (PDF, 386KB).

Applicants who wish to seek authorization or re-authorization as an AE / AS should perform a self-assessment via the online system, to ascertain their commitment to comply with the Codes and Guidelines before making the application to the Institute. 

Download the Guidance Notes for self-assessment on compliance with Codes and Guidelines (PDF, 994KB)and sample of self-assessment form (PDF, 3.86MB) for more details. This sample is for illustration purpose only and the self-assessment should be done when completing the application form in the online system.

2. Authorization process

There are 3 key stages for the authorization process.

Stage 1: Preparation and submission of application

Understand application requirements and your responsibilities as a role of MIC/ Counselor/ Supervisor (click here for more details on key roles and responsibilities)

Please click the below "Apply for AE/AS" button to complete the relevant application form together with the self-assessment on compliance with the Codes and Guidelines. 

Please note that system will automatically remove those “Saved” online application forms which have been created for over six months but not yet submitted to the Institute.

Stage 2: Application under review

The Institute will assess the application and may request submission of additional information and/or supporting documents.

The Institute will select some applications for authorization visits. Please learn more from Support Manual (extracted) (PDF, 1.20MB) on details of the authorization process and what you should prepare if you are being selected for the authorization visit.

Stage 3: Notification and Authorization Certificate

The institute will notify the AE/AS applicants of the outcome of the application. The authorized status will normally last for five years. List of AEs/ASs will be published on our webpage for public search. 

Please click to search for AEs/ASs below:

•   List of Authorized Employers

• List of Authorized Supervisors

Authorization certificate

An authorization certificate will be awarded to the successful AE/AS applicants. For certificate reissuance, please submit your request to the Practical Experience Team in writing together with a HK$350 administration fee. 

3. Annual monitoring / renewal

The Institute will contact the AE/AS for renewal of registration prior to the expiry of the valid period (i.e. 5 years) and annual monitoring to ascertain whether any significant changes have occurred.

The AE/AS may be subject to review or an authorization visit by the Institute on a risk-based approach.  The Institute has the right to terminate the AE/AS registration if it is of the view that your organization / you is unfit to continue the registration.

4. Information Update

The AE/ AS should ensure complete and accurate information under the AE/ AS records.  AE/ AS is required to submit an information update through the Practical Experience Online System within one month when there are any updates on the AE/ AS records.  Late information update submission without reasonable causes might delay the date of commencement of the QP students’ practical experience or date of appointment of the new nominated Training Personnel.

Please note that system will automatically remove those “Saved” online information update forms which have been created for over six months but not yet submitted to the Institute.