Important
Notice
  • In light of the recent situation in Hong Kong, please login to the QP Learning Centre to check the noticeboard for the special arrangements for QP Workshops.
  •  

  • In considering the unforeseen circumstances in Hong Kong and safety issues these entail, the Institute has decided to call off the Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 which was scheduled to be held on 27-28 October 2019 at the Kowloon Shangri-la Hotel. We are closely monitoring and reviewing the situation and any further announcements about rescheduling the Conference will be made in due course.
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Practice units

Under section 2 of the Professional Accountants Ordinance ("PAO"), "Practice Unit" (執業單) means –

 

  • a certified public accountant (practising) practising accountancy on his own account (i.e. a practising certificate ("PC") holder practising in his own name)
  • a firm of certified public accountants (practising) (i.e. a CPA firm)
  • a corporate practice

Under the PAO, only certified public accountants ("CPA", i.e. HKICPA members) holding a valid PC issued by the Institute are eligible to perform statutory audits, issue audit reports and register a CPA firm and/or a corporate practice in Hong Kong.
 

Pursuant to the Financial Reporting Council Ordinance, practice units wishing to perform audit engagements of public interest entities (PIE) are required to register with the Institute as registered PIE auditors.

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