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Route 5: Mainland China university degree holders

Under the Institute's Qualification Programme (QP) entry policy, direct admission of mainland accounting graduates to the QP is based on a case-by-case assessment of the applicants' academic qualifications using the following two criteria:


The applicant should be a recognized degree holder majoring in accounting and graduate from a mainland university or degree-granting institution under one of the following categories:

(ii) The applicant should have met the QP's admission competency requirements (i.e. with adequate coverage of Financial Reporting, Management Accounting, Financial Management, Auditing, Taxation, Business Law, Company Law, Management Information Systems, Economics, Statistics, Marketing, Management and Ethics) in his/her undergraduate degree or by means of completing a conversion programme (i.e. MPAcc) accredited by the Institute.  For those who have deficiency in the competency areas required, they can make up the deficiency by completing the relevant subjects in accredited conversion programmes.


Practical experience requirements for CPA membership

In order to meet the requirements for CPA membership of the Institute, apart from successful completion of the QP professional examinations, students are also required to comply with the competency-based Practical Experience Framework (PEF).  For relevant experience gained outside Hong Kong by registered students on or after 1 January 2005, such experience will be recognized only if it is gained under an Authorized Employer / Supervisor (AE/AS).  Experience gained in the branch office of an Authorized Employer situated outside Hong Kong will also be recognized.  Practical experience other than those gained under the AE/AS will be considered on a case-by-case basis.

Practising Certificate

A CPA who wishes to sign statutory audit reports must apply to the Institute for a Practising Certificate (PC).  The applicant needs to meet additional requirements, including ordinarily resident in Hong Kong, PC examinations, auditing experience, continuing professional development, and non-bankruptcy requirements, etc.  CPA members who have successfully completed the whole QP (passed the four QP Modules and the Final Examination) are exempted from taking the PC Examinations.  However, QP-graduate members with non-Hong Kong accountancy degree who wish to apply for a PC are required to sit and pass the Aptitude Test – Hong Kong Law if they have not taken Hong Kong law subject(s) in a Hong Kong Institute of CPAs accredited accountancy degree or conversion programme.  This requirement is applicable to those who register as QP students on or after 1 January 2008. For details of the PC issuance requirements, please refer to the Institute's homepage.