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Issuance requirements

A person must be a member of the Institute, i.e. a certified public accountant (CPA) (會計師), or in the process of applying to be a CPA before s/he may apply for the issue of a practising certificate (PC) (執業証書). The issue of a PC is governed by section 29A of the Professional Accountants Ordinance.


A CPA may apply for a PC, which is issued annually on application, if s/he:


  • has had a period of not less than four years of full-time approved accounting experience of which at least one year is post-qualifying experience, i.e., acquired after becoming a member of a body accepted by the council or after registration as a CPA with the Institute.

    The four-year period may be reduced to 30 months if the experience acquired is all post-qualifying.

    In either case, a substantial proportion of the approved accounting experience must be in auditing and at least one year of such experience must be gained in Hong Kong within three years prior to the date of application.
  • is ordinarily resident in Hong Kong;
  • has passed examinations in local law and taxation and where applicable auditing;
  • is not a bankrupt nor has become bankrupt nor has entered into a voluntary arrangement with his / her creditors within the meaning of the Bankruptcy Ordinance (Cap. 6); and
  • has complied with the Institute’s continuing professional development requirements.

A person holding a practising certificate may describe himself/herself as a CPA (practising) (執業會計師) and practise public accountancy in Hong Kong.

For details, please download the following documents from the forms and downloads section, or obtain hardcopies by sending request to, or get them through our telephone hotline: (852) 2528-9000.

  • Application for the issue of a practising certificate (form R-4)
  • Proforma for testimonial (form PCT)
  • Character reference (form CR)
  • Fee schedule
  • Submission deadline