CPA annual renewal requirements

CPA annual renewal requirements

Section 28 of the Professional Accountants Ordinance provides that the registration of a CPA shall expire on 31 December each year and must be renewed in such form as the council may specify.

At present, all CPAs are required to:

(1)       pay annual fee

(2)       submit Annual Return which contains the CPD declaration to substantiate that they have complied with the

            mandatory continuing professional development requirement; and

(3)       submit Annual Return which contains the fit and proper declaration to indicate that they remained to be a fit and proper person to be a CPA. ^(Note) 

^Note  Under section 28 of the Professional Accountants Ordinance (“PAO”) amended for the Further Reform, there is an expressed provision requiring a member to satisfy the Council of the Institute that s/he remained to be a fit and proper person for renewal of the CPA registration.

As such, members are reminded to submit the fit and proper declaration as a requirement for the annual return.

The fit and proper criteria for annual renewal is consistent with those required for membership application, which can be found here.

Related information:

Quick guide to annual renewal

Payment methods

Renewal frequently asked questions (Renewal FAQ)

Email: renewal@hkicpa.org.hk

 Last update on 9 August 2022