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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.

Members of the Institute or an accountancy institute recognized by us who are interested in applying for registration as an Authorized Supervisor may download the form ASUP - Application for registration as an Authorized Supervisor for more details on the registration requirements and procedures.


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 Council 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.



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