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Practising Certificate Holders

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You may also get the forms:


Application for the issue of a practising certificate (Form R-4)

Under the further reform of the regulatory regime of accounting profession introduced by the Financial Reporting Council (Amendment) Ordinance 2021, which will take effect on 1 October 2022, the Accounting and Financial Reporting Council (currently known as the Financial Reporting Council) will assume the responsibility for the issuance of practicing certificates.

(Please see this website for further information:

To facilitate this transition, the Institute will endeavor to process all applications received on or before 18 July 2022, which form the last batch of applications to be processed before 1 October 2022.

Applications related to practicing certificates received after the submission deadline of 18 July 2022, which could not be processed by the Institute, will be returned to the applicants.  Applicants may wish to contact the Financial Reporting Council for details on their application procedures and submission deadlines.  

Proforma for testimonial  (Form PCT)
Character reference (Form CR)
Fee schedule
Submission deadline
Sample of letter of consent for change of registered office
Practising Certificate examinations
- Notes to Registration and Entry Form
- Registration and Entry Form