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Transitional arrangements of revised Practical Experience Framework

Transitional arrangements for QP students 


The Practical Experience Framework (“PE Framework”) has been revised and will be launched on 21 December 2022. Details of the transitional arrangement are as follows:


Candidates registered as QP students and have started accumulating experience before 1 January 2023 (“transitioning students”) can continue to use the legacy system (i.e. hard copies of Training Records) to attain the practical experience under the old PE Framework until the end of the three-year transitional period, i.e. 31 December 2025. For candidates who registered as QP students after 1 January 2023, they are required to follow requirements under the revised PE Framework to record the practical experience through the online system.


Transitioning students who have completed the QP examinations and practical experience requirement and have applied for HKICPA membership during the three-year transitional period, will not be subject to the new 10-year Recency Rule.


Transitioning students who have not attained full practical experience under the old PE Framework during the three-year transitional period (i.e. 31 December 2025), will be required to attain practical experience under the revised PE Framework to make up for the shortfall on a pro-rata basis.


At the time of application for the HKICPA membership, transitioning students are required to submit the signed-off  Training Records and a completed Conversion Report. The Institute has developed a Conversion Tool template to assist transitioning students in converting the achieved practical experience under the old PE Framework to the revised PE Framework. 


The requirements for transitioning students are summarized in the table below:



Within transitional period
(on or before 31 December 2025)

After transitional period
(on or after 1 January 2026)

Practical experience requirements

Students may follow the old Practical Experience Framework. 

Students must follow the revised Practical Experience Framework.

Conversion Report

Not required *

Required for submission

10-year Recency Rule

This rule does not apply.

Students must fulfil this rule.


* Conversion Report is required to be submitted to the HKICPA if the practical experiences acquired by the transitioning students are partially recognized under the old Practical Experience Framework and are partially recognized under the revised Practical Experience Framework.



Transitional arrangements for Authorized Employer and Authorized Supervisor


All practical experience documentation and the application for authorization, annual monitoring, information updates and renewal of authorization should be created, completed and submitted through the online system after the launch of the revised PE Framework. A grace period up to three months is offered to the first-time system users:


 Requirements and obligations

Time limits

With grace period

Under normal situation

Update of AE/ AS record particulars
(e.g. incoming/ outgoing QP students, assignment of Counselors)

Update by 30 April 2023

Update within one month of the change

Submission of the signed Development Commitment

Submit by 30 June 2023

Submit within three months of practical experience period






The Position Paper, released in November 2018, has set out the key changes to the revised Practical Experience Framework. Download the Position paper (PDF, 2.77MB) here.