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Overview for QP students



QP students are required to obtain the appropriate type and level of practical experience under an Authorized Employer or Authorized Supervisor accredited by the Institute and are responsible for achieving the appropriate Practical Experience requirements of QP. Read HKICPA Practical Experience – Highlights (PDF, 1.19MB) to get an overview.


Under the revised Practical Experience Framework, the practical experience can only be recognized from the commencement date of the Practical Experience Period when an individual is successfully registered as a QP student and under the AE/ AS's supervision and training.



Video: Overview for QP students



Time requirements
Depending on the academic qualifications of the membership applicant, the period of practical experience required is three, four or five years. Learn more >>


Practical Experience Competence Grid
The Institute recognizes and embraces the wide variety of work environments that are suitable for QP students to achieve competences. QP students should demonstrate both Technical and Enabling Competences in the work environment. Learn more >>


Record for practical experience
There are four stages in the practical experience process. QP students should use the online system to record their development progress for professional competencesLearn more >>


Overseas practical experience
Practical experience acquired outside Hong Kong may be recognized if 1) it is gained under an Authorized Employer/ Authorized Supervisor accredited by the Institute or 2) acquired from a training organization accredited by an overseas accountancy body with which the Institute has entered into a reciprocal membership agreement, click here for the list of reciprocal membership agreements. However, the accredited training organization is required to provide training to the prospective members in accordance with the competence requirements of the Institute’s Practical Experience Framework and to complete the Institute’s Training Records.


Please contact our staff via to learn more.