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Practising members are certified public accountants ("CPAs") who hold a valid practising certificate ("PC") issued by the Institute and are eligible to perform statutory audits in Hong Kong.
Non-practising members are CPAs who do not hold a PC.
Audit engagements of public interest entities ("PIE") can only be carried out by PIE Auditors. Please click here for the registers of PIE Auditors.
Please click here for more information about Specialist Designations ("SD").
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