Grandfather Scheme
The Grandfather Scheme is a one-time concession for QP graduates with five years or more accounting or finance-related work experience, to seek recognition of relevant practical experience outside the supervision of an Authorized Employer ("AE") or Authorized Supervisor ("AS").
Eligibility
Check your eligibility
All criteria must be fully met to apply for the Grandfather Scheme.
Important notes
- Members admitted under the Grandfather Scheme must accumulate 30 months of post-qualifying approved accounting experience before applying for a Practicing Certificate.
QP graduate status and validity period of practical experience attained
QP graduates who have attained relevant practical experience within 10 years before the date of application for HKICPA membership admission.
Eligibility criteria for experience
- Has a minimum of five years or more accounting or finance-related working experience.
- Has not acquired, and will not acquire, approved accounting experience in an office of a Practicing Certificate ("PC") holder; and has not obtained, and will not obtain, practical experience in auditing, whether inside or outside Hong Kong, in relation to the relevant experience submitted for recognition.
CPD completion
Complete at least 20 hours of relevant verifiable Continuing Professional Development ("CPD") activities within one year prior to submitting the application, including at least three hours in financial accounting-related and two hours in ethics-related.
Suggested CPD list is available for reference and enrolment.
Checklist and forms
Application checklist and forms
Supporting evidence
Prepare evidence to support the relevant employment period and practical experience.
Payment receipt
Upload the payment receipt with your Online Membership Application.
How to apply
Application process
Submission Deadline: 30 September 2027
Check eligibility
- Confirm QP graduate status and validity period of practical experience attained.
- Meet the eligibility criteria for experience.
- Complete the CPD requirement.
Prepare and provide required forms and documents
- Complete the required forms.
- Provide supporting evidence, including referee contact details and employment evidence.
- Ensure all information is consistent with the experience submitted for recognition.
Pay the Grandfather Scheme application fee
- Pay the non-refundable Grandfather Scheme application fee of HK$2,000 separately through the designated payment link before submission.
- Keep the payment receipt after payment.
- The receipt should be uploaded together with the Grandfather Scheme documents.
Submit Online Membership Application
- Access the Online Membership Application through your HKICPA web account and upload the completed Grandfather Scheme documents.
Receive acknowledgement, Assessment and Approval
- You will receive an acknowledgment email together with a payment receipt via your registered email.
- The Institute will review the application and supporting documents.
- Applicants may be required to attend an interview assessment where necessary to clarify submitted information, verify practical experience, or address matters identified during the application review.
FAQ
Practical Experience Framework FAQs
Practical Experience Framework FAQs
Find answers to common questions about the Practical Experience Framework, including AE/ AS Scheme, MEPE-CICPA Route and Grandfather Scheme.
Learn more
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Enquiries
For enquiries and support, please contact the Practical Experience team via email:
