CPD and sports and recreation events


In view of the stable coronavirus situation in Hong Kong, face-to-face events, both continuing professional development and sports and recreation, will resume from 2 July 2020 (Thursday).


For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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HKICPA Trust Fund

Hong Kong Institute of Certified Public Accountants (HKICPA) has established a trust fund for the relief of poverty by providing assistance to people experiencing severe financial hardship and who are members of HKICPA or dependants of people who were members of HKICPA when they died.


The trustees seek to support members to continue working as CPAs, aiming to help them during a period of severe financial hardship to re-establish their financial independence


Bereavement, old age, unemployment through ill-health, accident are examples of causes of poverty which may be considered in applications to the HKICPA Trust Fund. The trustees may also consider applications where members have been unemployed for at least six months and are experiencing severe financial hardship. 


Where a member is unemployed and in severe financial hardship, the trustees may consider funding the annual membership fee for up to three consecutive years. The HKICPA Trust Fund does not normally fund Practising Certificate renewal fees.


Grants and loans

A grant may be given on a one-off basis or in the form of monthly allowance for a designated period. A loan will be interest-free with a pre-determined repayment schedule. The amount of a grant or a loan and the period designated for monthly grants or loan repayments will be determined by the trustees according to individual circumstances. The period designated for monthly grants or loan repayments schedules will not exceed two years. Loans will only be considered by the trustees where there is a reasonable likelihood of repayment. Loans will be evidenced in written form.

To help members return to work, the trustees will consider applications from members who have been unemployed for at least 6 months for grants for items such as replacement laptops, mobile phones and service plans, internet service plan, clothes to present a professional image, and transport subsidy. Applicants may request other items depending on their needs. The trustees consider applications on a case by case basis depending on the circumstances of the applicant.



Completed application forms for financial assistance towards payment of the Institute's annual subscription fees must be returned to the administrator of the trust fund prior to the payment due date of the subscription year. The trustees' decision to approve or reject an application for assistance shall be final. Trustees consider each application on its merit and they have the absolute discretion to approve or reject an application. Applicants will only be informed of the decision of the Trustees.


Application Forms


(i) Application for financial assistance towards payment of the Institute's annual membership fees where the applicant is unemployed up to three years. *


(ii) Application for financial assistance towards payment of the Institute's annual membership fees where the applicant is unemployed as a result of ill-health. *


(iii) Application for grants or loans


The HKICPA Trust Fund, being a charitable trust, is exempt from tax under section 88 of the Inland Revenue Ordinance. Administration of the trust fund is vested with four trustees who are the incumbent president, the incumbent immediate past president, one vice president and a former council member of the Institute.
For further information about the trust fund, please contact administrator of the trust fund, on 2287-7216.


* Pursuant to 596th meeting of the Council on 21 May 2019, a full waiver of annual membership fees for 2020 for all members on the register of members at 31 December 2017 will be introduced.


CPD matters


The Institute may grant exemption from CPD to members in certain circumstances. For information about the exemption criteria, please refer to paragraphs A18 - A19 and Appendix of Statement 1.500 (Revised October 2019). Generally, no exemption will be granted to members holding practising certificates or specialist designations or directorships of any companies.


The Institute offers free attendance of selected CPD events for unemployed members. Click here for information about this support programme.  


For further information about CPD exemption, please contact Rosaline Chan on 2287-7454 or email to