Under the current council ruling, full time experience in public practice gained in Mainland China will be accepted as satisfying the four-year / thirty-month approved accounting experience requirement in part* and the one-year recent local experience requirement in full if:
(1) the CPA practice in Mainland China is a branch or subsidiary of or affiliated with a CPA practice in Hong Kong; and
(2) the applicant's work significantly relates to the accounting practices of Hong Kong; and
(3) the applicant is working under the direct supervision of a Hong Kong practising certificate holder; and
(4) a substantial amount of the applicant's experience is in auditing.
Note: *At least one year of the four-year / thirty-month approved accounting experience must have been acquired in Hong Kong.
