Important
Notice

The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


In addition, all face-to-face CPD courses and member events from 15 to 31 July will be cancelled. We will closely monitor the situation to determine whether it is necessary to extend these measures. Arrangements for future events and refunds will be advised in due course.

 

Please click here to view the list of cancelled events.

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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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