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Registration Requirements

The registration of a firm of certified public accountants (practising) is governed by sections 28A to 28C of the Professional Accountants Ordinance and Professional Accountants By-laws 28 and 29.

A certified public accountant (CPA) holding a practising certificate who wishes to practise under a firm name, as a sole proprietor or in partnership with other practising certificate holders, must apply to the council for registration of the firm name.

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 registration of a firm (form RF-1)
  • Fee schedule
  • Submission deadline