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Overview for QP students - Time requirements

Under section 41(3) of the Professional Accountants By-laws (Cap. 50A), "practical experience" (實際經驗)  means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person practising public accountancy or in the financial or management accountancy department of an organization in industry, commerce or the public service or in a similar department.


1. Depending on the academic qualifications of the membership applicant, the period of practical experience required varies from three to five years:



Minimum length of relevant practical experience

Minimum Working Days during the total Practical Experience Period

Approved degree holders or QP students graduated from the Associate Level of the QP

3 years

500 Working Days

Approved accountancy diploma holders

4 years

670 Working Days

Holder of other academic qualifications

5 years

830 Working Days



2. A maximum of 3 employments is allowed and one employment can be less than 12 months during the Practical Experience Period.


3. The following time requirements should be observed:


  • QP students are required to gain at least 130 Working Days of practical experience each year of their training.
  • QP students are required to achieve at least 75 Working Days of practical experience in each of the selected technical elements. 
  • At least 50% of the total Working Days (i.e. 250 days) in the Practical Experience Period should be at proficiency level 3. Please refer more details from the Practical Experience Competence Grid.
  • A maximum of 40 hours of attendance at relevant training courses each year can be counted as Working Days.
  • A Working Day is considered to be 8 working hours and working hours can be accumulated.


4. The practical experience of a QP student must be attained within 10 years prior to the date the QP student applies for HKICPA membership (10-year Recency Rule).




Download the Support Manual (extracted) (PDF, 291KB) for more information.