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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.