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Route 6: Other degree holders

For candidates who have obtained their tertiary qualifications from universities outside Hong Kong, to be eligible for registration with the Institute, they must:

(i)

have a "relevant degree" granted by a "recognized non-Hong Kong tertiary institution" AND have acquired sufficient knowledge of Hong Kong law and tax; or

(ii)

have a degree granted by a "recognized non-Hong Kong tertiary institution" AND have completed an Institute's accredited conversion programme.

 
A "relevant degree" means a degree with academic coverage of accounting and related subjects which substantially meets the graduate competency standards required by the Hong Kong Institute of Certified Public Accountants. As a matter of guidance, the Institute will establish whether the degree is relevant or not by reference to a recognized accountancy body, where appropriate. Non-Hong Kong qualification will be assessed by the Institute on a case-by-case basis. Please refer to the information sheet "QP applicants with non-Hong Kong degrees" for further details.

Note:
For Practising Certificate (PC) issuance purpose, graduates of accredited accountancy degree programmes or conversion programmes of the Institute are required to sit and pass the Institute's PC Examination – Law or the Aptitude Test – Hong Kong Law when they apply for the PC if they have not studied and passed the requisite Hong Kong law subjects in the degree or conversion programmes. This requirement is applicable to students enrolled in the Institute's accredited accountancy programmes from the 2008-09 academic year onwards.