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Registration Requirements

The registration of a corporate practice is governed by: 

A corporate applicant may be granted registration only if: 

  • It is a qualified company.
  • It satisfies all the requirements in relation to directors/shareholders.
  • The memorandum and articles of association of the corporate applicant comply substantially with the terms of relevant provisions of the model memorandum and articles of association issued by the Institute as part of its rules on incorporation.
  • It complies with all the requirements in relation to professional indemnity insurance.

A certified public accountant holding a practising certificate who wishes to practise under a corporate practice name must apply to the council for registration of the corporate practice name.

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