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搜尋於海外會計機構的會籍

海外會計機構的會籍

香港會計師公會（公會）與中國註冊會計師協會（CICPA）簽訂的相互考試試卷豁免安排（MEPE）協議

Applying for CICPA membership

Q1.	Am I (HKICPA member) eligible for any exemption from the PRC CPA Uniform Examination under the MEPE agreement?

Under the MEPE agreement, only members who were admitted to HKICPA on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. HKICPA members admitted on or after 30 July 2008 need to have qualified through completion of the Institute’s Qualification Programme ("QP") in full in order to enjoy the exemption under the MEPE.

Q2.	I am a QP student, how can I take advantage of the MEPE agreement?

As a QP student, after completing the Institute’s Qualification Programme, you may be eligible for exemptions from the PRC CPA Uniform Examination under the MEPE agreement. For detailed information, please visit the CICPA website at cicpa.org.cn.

Applying for HKICPA membership

Q3.	What are the criteria to become HKICPA members under the MEPE agreement?

Applicants who wish to apply for HKICPA membership under the MEPE agreement must meet all the criteria before they are eligible to apply for HKICPA membership.

Please click HERE for details.

QP Modules and Capstone

Q4.	I am a QP student who have already passed QP Module 14. Can my QP module result be transferred for satisfying one of the membership requirements under the MEPE agreement?

Yes, your QP module result can be used for satisfying the module requirement in MEPE agreement.

Q5.	Can I apply for QP student registration and enroll for QP Module(s) required under the MEPE agreement before completion of the PRC CPA Uniform Examination?

No, you must complete the PRC CPA Uniform Examination and have obtained a university degree accredited or recognised by the HKICPA before applying for QP student registration and enrolling in QP module(s).

Q6.	Do I need to register as a QP student before enrolling in Module 14 and/or the Capstone of the QP?

Yes, you must register as a HKICPA student and hence, shall be subject to the student registration procedures and enrolment deadlines applicable to QP students.

Q7.	I have just registered as a QP student. Can I take the Capstone before completion of Module 14 required under the MEPE agreement?

No, you must complete Module 14 before you are eligible to take the Capstone.

Practical experience

Q8.	What is the practical experience requirements for registration as a HKICPA member?

Applicants are required to obtain the appropriate type and level of practical experience under an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Please click HERE for details on the practical experience time and competence requirements for membership admission.

Q9.	Will my experience acquired prior to my registration as a QP student be counted?

Your practical experience acquired on and after 1 January 2005 must be obtained under an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Under the MEPE agreement route, your prior practical experience acquired under an AE/ AS before you become a registered QP student may also be considered.

Q10.	I am working in Mainland China and my employer is not an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Will my experience qualify for HKICPA membership admission?

QP students under the MEPE agreement route and working in the Mainland are also required to acquire practical experience under AE/ AS complying with the Practical Experience Framework ("PE Framework").

If your employer/ supervisor in the Mainland is not eligible for registration as AE/AS, your employing organization is required to meet all the specific criteria such that the practical experience will be regarded as having worked under a structured training environment of a standard equivalent to the PE Framework that can be considered for HKICPA membership admission purposes.

For further details, please contact the Practical Experience Team at pef-enquiry@hkicpa.org.hk.

英格蘭及威爾士特許會計師公會 (ICAEW)

香港會計師公會（公會）會員申請英格蘭及威爾士特許會計師公會（ICAEW）會籍

Q11.	有關協議何時生效？我該如何申請 ICAEW 會籍？

公會與ICAEW於2023年11月9日簽署延續專業資格互認協議（RMA），有效期為五年。申請程序的詳細資訊可在這裡查看。

Q12.	公會與ICAEW簽訂的專業資格互認協議（RMA）有效期為多久？

此RMA有效期為2023年11月9日至2028年11月30日。在此期間，公會會員可透過RMA申請ICAEW會籍。

專業資格課程（QP）畢業的公會會員

QP畢業的公會會員可根據RMA免試申請ICAEW會籍。若是根據公會與中國註冊會計師協會（CICPA）簽訂的相互考試試卷豁免安排（MEPE）加入公會的 QP 畢業生，只要完成QP課程單元D（稅務）（截至 2020年12月）/ 單元14（稅務）（由2021年6月起生效）及通過QP課程的期終考試（Final Examination）（截至2021年6月）/ 最高級別考試（Capstone）（由2021年12月起生效），也可根據RMA申請ICAEW會籍。

非QP畢業的公會會員

非QP畢業的公會會員必須：

1）通過QP課程的期終考試（Final Examination）（截至2021年6月）及完成單元A至D其中一個單元（截至 2020年12月）；或

2）通過QP課程的最高級別考試（Capstone）（由2021年12月起），

才能根據RMA申請ICAEW會籍

* 此申請途徑不適用於在2008年6月1日前以英國國際會計師公會 (AIA) 會員資格加入香港會計師公會的會員。

Q13.	我是公會的資深會員。成為ICAEW會員後，我是否合資格成為ICAEW的資深會員？

不論加入的途徑或年齡，都需要連續10年成為ICAEW會員方能取得ICAEW資深會員資格。

Q14.	如果我已經是公會會員，我可以報考QP嗎？

可以。有公會會員透過報考QP以獲得澳洲和紐西蘭、加拿大、英格蘭和威爾斯、蘇格蘭、愛爾蘭和南非六大特許會計師機構的資格。亦有公會會員以持續進修為目的，報考QP以學習現時工作所需的最新專業知識和技能。

特許公認會計師公會（ACCA）

香港會計師公會（公會）與特許公認會計師公會（ACCA）簽訂的相互承認協議（New MRA）（2025年7月1日至2028年6月30日）

香港會計師公會會員申請特許公認會計師公會會籍

Q15.	What are the criteria for the HKICPA members to become ACCA members under the new MRA?

HKICPA members in good standing, who wish to apply for ACCA membership under the new MRA, must meet the following criteria:

Registered as HKICPA QP student in Hong Kong;
Completed the HKICPA’s qualification programme (QP) in full;
Have at least three years of practical experience in accountancy gained under an Authorized Employer or Supervisor (AE/AS) complying with the HKICPA’s practical experience framework; and
Meet other standard membership application requirements of ACCA, e.g. be fit and proper and not subject to any adverse disciplinary findings or pending complaint or investigation

In other words, a HKICPA member who qualified through the QP is exempted from the examination and practical experience requirements for ACCA membership.

Q16.	I am a QP student. Do I need to register as an ACCA student in order to take advantage of the new MRA?

No, you are not required to register as an ACCA student. After you have completed the QP, met the experience requirement under the Institute’s practical experience framework, and acquired HKICPA membership, you are eligible to apply for ACCA membership under the new MRA.

Q17.	I registered as a QP student by virtue of the agreement on the mutual examination paper exemptions for mainland and Hong Kong accountants and have been granted exemptions on two/three modules. Can I apply for ACCA membership under the new MRA?

No, the new MRA is not applicable to you. It is applicable only to HKICPA members who have completed the full QP.

Q18.	Do I need to maintain my HKICPA membership if I obtain ACCA membership under the MRA?

HKICPA members should retain their HKICPA membership after attaining ACCA membership.

Q19.	I have completed the HKSA/ACCA joint examination scheme (JES) and have not enrolled in the QP. Can I apply for ACCA membership under the new MRA?

No, you are not covered by the new MRA. Under the JES, both HKICPA and ACCA deem completion of the joint scheme examination as having satisfied the professional examination requirement of each body for membership admission. After satisfying ACCA’s experience and other standard membership application requirements of ACCA, e.g. be fit and proper and not subject to any adverse disciplinary findings or pending complaint or investigation, you may apply for registration as an ACCA member with ACCA.

ACCA會員申請公會會籍

Q20.	Do I need to maintain my ACCA membership if I obtain HKICPA membership under the MRA?

ACCA members should retain their ACCA membership after attaining HKICPA membership.

Q21.	What are the criteria for ACCA members to become HKICPA members under the new MRA?

ACCA members who registered as ACCA students in the United Kingdom or Hong Kong on or after 16 August 2004 and wish to apply for HKICPA membership must meet all conditions in the new MRA and submit their membership application to HKICPA on or before 30 June 2028 for processing.

Please click HERE for the detailed conditions.

認可學歷

Q22.	How can I demonstrate that my qualification is at Hong Kong Qualifications Framework (HKQF) Level 4 or above?

If you possess a local qualification, you may check the HKQF Level of your learning programme from the official website of the Hong Kong Qualifications Framework and the Qualifications Register at https://www.hkqr.gov.hk. If you possess a non-Hong Kong sub-degree qualification, you should apply to the HKCAAVQ for assessment on the HKQF Level of your qualification.

Q23.	I am an ACCA member. Do I need to hold a degree in order to take advantage of the new MRA?

Under the new MRA, ACCA members have to attain an academic qualification of at least higher diploma/ associate degree at Hong Kong Qualifications Framework (HKQF) Level 4 or above (or equivalent) from an institution recognised by the Institute. If you possess a non-Hong Kong sub-degree qualification, such qualification must have attained the equivalent standard of HKQF Level 4 or above as assessed by the Hong Kong Council for Accreditation of Academic and Vocational Qualifications (HKCAAVQ).

ACCA試卷

Q24.	I have been exempted by ACCA from sitting some of the papers of the ACCA professional examination. Have I met the requirement of having passed the ACCA professional examination under the new MRA?

Applicant who has been exempted by ACCA from sitting Corporate and Business Law and/or any of the two compulsory papers of the ACCA professional examination will be assessed by HKICPA on a case-by-case basis, which may levy an overseas assessment fee, to determine if HKICPA’s full competency requirements have been satisfied. Any competency inadequacy identified by HKICPA may be bridged by the applicant sitting and passing the relevant examination of the ACCA professional examination or module of the Institute’s Qualification Programme.

For ACCA members who do not have a bachelor’s degree at HKQF Level 5 or above (or equivalent) from an institution recognised by the Institute, they must have passed the ACCA professional examination in the United Kingdom or Hong Kong (and not in any other place) which must include the Applied Knowledge and Applied Skills modules (or equivalent examinations from previous syllabus).

Q25.	When and how should I apply for assessment of my academic qualification and the exemption(s) I have obtained from the ACCA professional examination?

You should complete and return a preliminary assessment form to the HKICPA for processing. After the preliminary assessment, if you are eligible to apply for HKICPA membership under the new MRA, you will be asked to register as a student of the Qualification Programme (QP) to take the Capstone. You should then apply for assessment of your academic qualification and paper exemption(s) of the ACCA professional examination at the time you submit your QP student registration application to HKICPA. You are required to submit copy of your academic qualification certificate, transcript and the ACCA professional examination result report for assessment, with an assessment fee to be charged.

Q26.	I have completed the ACCA professional examination already, but it does not include all of the compulsory examinations required by the new MRA. Do I qualify for HKICPA membership under the new MRA?

No, in order to qualify to apply for HKICPA membership under the new MRA, you should either:

(a) sit and pass the required examination(s) of the ACCA professional examination in the United Kingdom or Hong Kong; or

(b) complete and pass the corresponding Qualification Programme (QP) Module(s) as follows: -

	ACCA Qualification offered before September 2018	ACCA Qualification effective from September 2018	HKICPA corresponding QP Module(s) or equivalent Module in previous version
i	P7 – Advanced Audit and Assurance or equivalent examination in previous syllabus	AAA – Advanced Audit and Assurance	Module 13, Business Assurance – workshop and examination or equivalent Module in previous version of HKICPA QP
ii	P6 (HKG) – Advanced Taxation (Hong Kong) or equivalent examination in previous syllabus	ATX (HKG) – Advanced Taxation (Hong Kong)	Module 14, Taxation – workshop only or equivalent Module in previous version of HKICPA QP

QP單元及最高級別

Q27.	I am an ACCA member and a QP student who have already passed one QP module. Can the module result be transferred for satisfying one of the new MRA requirements?

Yes, your module result can be used for satisfying the workshop requirement and/or the compulsory ACCA examination requirement, if applicable.

Q28.	Can I apply for QP student registration before completion of the ACCA professional examinations?

No, you must be an ACCA member or affiliate and have attained an academic qualification from an institution recognised by HKICPA before you are eligible to apply for QP student registration.

Q29.	I have attended some workshops offered by ACCA. Have I fulfilled the workshop requirement for the Capstone?

No, you must complete and pass the Capstone, which includes workshops, of the current QP.

Q30.	Do I need to register as a HKICPA student before I enrol in the Capstone?

Yes, you must register as a HKICPA student and hence, shall be subject to the standard enrolment procedures applicable to QP students. You will also be obliged to pay module and the Capstone enrolment fees, and the initial and annual student subscription fees charged by HKICPA.

Q31.	I am an ACCA Affiliate. Can I sit the Capstone?

Yes, you can sit the Capstone provided that 24 months have passed from the date:
(a) when you have acquired the academic qualification recognised by the Institute; and
(b) when you commenced practical experience training under an Authorized Employer or Supervisor registered with HKICPA
whichever is the later.

實務經驗

Q32.	What is "three years of practical experience in accountancy" required for registration as a HKICPA member?

You must have gained at least three years of relevant accounting experience under an Authorized Employer or Supervisor (AE/AS) complying with the requirements of the Institute’s Practical Experience Framework. Please click HERE for details of the practical experience time and competence requirements for membership admission.

Q33.	Will my experience acquired before my registration as an ACCA student, and not under the HKICPA Authorized Employer or Supervisor (AE/AS), be counted for membership admission under the new MRA?

No, your practical experience acquired on and after 1 July 2005, irrespective of your registration date as an ACCA student, has to be obtained under an AE/AS.

Q34.	My current employer is an ACCA accredited employer but is not an HKICPA Authorized Employer or Supervisor (AE/AS). Will such experience be counted for HKICPA membership admission?

No, your employer or supervisor must register as an AE/AS before your working experience can be counted for HKICPA membership admission purpose. Details of the AE/AS registration requirements can be found HERE.

ACCA學生及會員

Q35.	I registered as a full ACCA member on 1 August 2004. What agreement is applicable to me?

You may apply for HKICPA membership under the transitional arrangements of the former mutual recognition agreement which expired on 30 June 2005 (old MRA), if you registered as an ACCA student before 16 August 2004 and passed the ACCA professional examination before the specified deadline below:

Academic qualification as on 15 August 2004	Deadline for completion of ACCA examination
Accounting graduates	30 June 2007
Non-accounting graduates	30 June 2008
Non-degree holders	30 June 2009

In addition to the above, you must:

(1) have gained all the 3 to 5 years of practical experience (as required on the basis of your latest academic qualification) under HKICPA AE or AS;

(2) be an ACCA member in good standing when applying; and

(3) be a fit and proper person to be registered as a certified public accountant with HKICPA.

Q36.	If I registered as an ACCA student before 16 August 2004 but failed to pass the ACCA professional examination by the specified deadline, what should I do?

The new MRA will apply to you and you must fulfil all requirements under the new MRA which have not been imposed under the transitional arrangements of the old MRA (e.g., ACCA students registered in Hong Kong or the United Kingdom, academic qualification requirements, assessment fee for ACCA paper exemptions, compulsory ACCA papers, registration as a HKICPA student and pass the Capstone of the QP, and practical experience requirements, etc.). Please submit a preliminary assessment to HKICPA for consideration.

中國大陸

Q37.	I am a full ACCA member qualified by passing some of the examinations held in Mainland China and some in Hong Kong. Can I apply for HKICPA membership through the new MRA?

No, under the new MRA, you must have passed the ACCA professional examination in the United Kingdom or Hong Kong and not in any other place.

Q38.	Am I (ACCA member) eligible for any exemption from the PRC CPA Uniform Examination under the mutual examination paper exemptions (MEPE) agreement for mainland and Hong Kong accountants after I have been admitted as a HKICPA member through the new MRA?

No, only members who were admitted to HKICPA on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. HKICPA members admitted on or after 30 July 2008 need to have qualified through completion of the QP in full in order to enjoy the exemption under the MEPE agreement.

澳洲會計師公會 (CPAA)

香港會計師公會（公會）與澳洲會計師公會 (CPA Australia) 簽訂的新相互承認協議 (New MRA) （2025年7月1日至2030年6月30日）

公會會員申請澳洲會計師公會會籍

Q39.	What are the conditions for HKICPA members to become CPAA members under the new MRA effective from 1 July 2025 to 30 June 2030?

HKICPA members who wish to apply for CPAA membership under the new MRA must meet the following conditions: -

hold an accredited or recognized university degree;
pass the Qualification Programme (QP) in full;
meet the HKICPA practical experience requirements recognised by CPAA, i.e. experience gained under HKICPA Authorized Employer or Authorized Supervisor (AE/AS);
are a HKICPA member in good standing; and
when an applicant has taken up permanent residency in Australia (as opposed to working or residing temporarily in Australia) pass university examinations offered on behalf of CPAA or the HKICPA in the appropriate subject or subjects of Australian Company, Taxation or Other Laws as prescribed by the By-Laws from time to time of CPAA, and may be required to pass the Global Strategy and Leadership segment of the CPAA CPA Program.

If you are a QP student registered before 1 July 2005, you would fall under the transitional arrangement of the old MRA. Please refer to Q2 for more information.

Q40.	What is the difference between the new and old MRA?

With effect from 1 July 2025, the new MRA is in force. The 2000 MRA (old MRA) ended on 30 June 2005. Transitional arrangement for the old MRA is in place.

The conditions for HKICPA members to obtain CPAA membership are the same under the new MRA and the transitional arrangement of the old MRA except that under the new MRA, HKICPA members who take permanent residency in Australia may be required to pass the Global Strategy and Leadership segment of the CPAA CPA Program.

Q41.	I am a Qualification Programme (QP) student. Do I need to register as a CPAA associate member in order to enjoy the new MRA?

No, you are not required to register as an associate member of CPAA. After having completed the QP and gained experience under an AE/AS¹ to become the HKICPA member, you are eligible to apply for CPAA membership.

¹ If you did not gain experience under an AE/AS, your experience will be vetted by CPAA when you apply for membership according to their prevailing requirements.

Q42.	Do I need to maintain my HKICPA membership if I obtain CPAA membership under the MRA?

HKICPA members should retain their HKICPA membership after attaining CPAA membership.

澳洲會計師公會會員申請公會會籍

Q43.	What are the conditions for CPAA members to become the HKICPA member under the new MRA?

CPAA members who registered as associate members (students) of CPAA on or after 16 August 2004 and wish to apply for HKICPA membership must meet all conditions in the new MRA and submit their membership application to HKICPA on or before 30 June 2030 for processing.

Please click HERE for the detailed conditions.

Q44.	What is the difference between the new and old MRA?

With effect from 1 July 2025, the new MRA is in force. The 2000 MRA (old MRA) ended on 30 June 2005. Transitional arrangement for the old MRA is in place.

The conditions for CPAA members to obtain HKICPA membership under the new MRA and the transitional arrangement of the old MRA are detailed on our webpage.

The main differences in the conditions are:

Under the old MRA, CPAA members who registered as associate members before 16 August 2004 and passed the CPAA CPA Program by 30 June 2007 can apply for HKICPA membership after satisfying the Institute’s practical experience requirements. No further examinations or tests are required.
Under the new MRA, CPAA members are required to hold a university degree accredited or recognised by CPAA (NOT restricted to degree gained through a course of study undertaken in Australia for the full duration of the course), excluding a university awarded by a university in Mainland China or Hong Kong. They are also required to satisfy other conditions set out HERE.

Q45.	I am a CPAA member. Is the new MRA applicable to me?

If you were registered as an associate member of CPAA on or after 16 August 2004, or if you were registered as an associate member of CPAA but failed to pass the CPAA CPA Program by 30 June 2007, the new MRA will apply to you, provided you hold a university degree accredited or recognised by CPAA, awarded by a university outside Mainland China or Hong Kong.

If you were registered as an associate member of CPAA before 16 August 2004 and passed the CPAA CPA Program on or before 30 June 2007, you are eligible for HKICPA membership under the transitional arrangement of the old MRA. The new MRA is not applicable to you.

Q46.	I am a CPAA member. Do I need to register as a HKICPA student in order to enjoy the new MRA?

Yes, you are required to register as HKICPA student in order to take the Capstone of the Institute’s Qualification Programme (QP). Please complete a preliminary assessment of your eligibility for the HKICPA membership under the MRA before you may proceed to register as a QP student. When you submit your QP student registration application, you will need to provide your degree certificate, transcript, CPAA professional examination result report, and any other relevant fees for the HKICPA's assessment.

Q47.	I took a university degree awarded in Mainland China. Am I eligible for HKICPA membership under the new MRA?

No, under the new MRA, you must hold a university degree accredited or recognised by CPAA, excluding a university degree awarded by a university in Mainland China or Hong Kong.

Q48.	Do I need to maintain my CPAA membership if I obtain HKICPA membership under the MRA?

CPAA members should retain their CPAA membership after attaining HKICPA membership.

認可學位

Q49.	What is a university degree accredited or recognised by CPAA?

A recognised university degree means a degree recognised by the Australian Government and CPAA for admission to CPAA membership. For a list of accredited university degrees, please visit the CPAA website for details.

澳洲會計師公會註冊會計師課程

Q50.	I have completed the CPAA CPA Program, but it does not include one of the compulsory / mandatory segments required by the new MRA. Do I qualify for HKICPA membership?

No, you must complete the specific compulsory and mandatory segments (see HERE) under the new MRA in order to qualify for HKICPA membership. You should either: -

(a) sit and pass the required segment(s) of the CPAA CPA Program; or

(b) pass the corresponding module(s) of the Institute’s Qualification Programme (QP) as follows, or equivalent QP Module(s) in previous version: -

Compulsory Segments / Mandatory Segments of CPAA CPA Program	Correspondence Module of the QP
Financial Reporting and Disclosure / Financial Reporting	Module 11 (Financial Reporting)
Financial Risk Management	Module 12 (Business Finance)
Assurance Services and Auditing / Advanced Audit and Assurance	Module 13 (Business Assurance)

Q51.	I have attended the workshops in a segment of the CPAA CPA Program. Have I fulfilled the workshop requirement under the new MRA?

No, you must pass the Capstone (which includes workshops) of the QP. If you passed the Final Examination in the previous version of the QP, you are required to complete and pass the workshops of a QP module.

實務經驗

Q52.	What is "three years of practical experience in accountancy" required for registration as a HKICPA member?

You must have at least three years of relevant accounting experience gained under an AE/AS complying with the requirements of the Institute’s Practical Experience Framework. Please click HERE for details of the practical experience time and competence requirements for membership admission.

Q53.	Will my experience which was acquired prior to my registration as associate member of CPAA and not under an Authorized Employer or Authorized Supervisor (AE/AS) be counted?

No, your practical experience acquired on and after 1 July 2005, irrespective of your registration date as a CPAA associate member, has to be obtained under an AE/AS.

Q54.	I am working in Australia under the CPAA Mentor Program, and my employer is not an Authorized Employer or Authorized Supervisor. Will my experience qualify for HKICPA membership admission?

Under the new MRA, experience acquired outside Hong Kong may be accepted by HKICPA if it is considered being equivalent to the Institute’s Practical Experience Framework. This will be assessed on a case-by-case basis.

中國內地

Q55.	Am I (CPAA member) eligible for any exemption from the PRC CPA Uniform Examination under the mutual examination paper exemptions (MEPE) agreement for mainland and Hong Kong accountants after I have admitted as a HKICPA member through the new MRA?

No, only members who were admitted to HKICPA on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. HKICPA members admitted on or after 30 July 2008 need to have qualified through completion of the Institute’s Qualification Programme (QP) in full in order to enjoy the exemption under the MEPE agreement.

澳洲及紐西蘭特許會計師公會（CA ANZ）

香港會計師公會（公會）會員申請澳洲及紐西蘭特許會計師公會會籍（CA ANZ）

Q56.	公會與CA ANZ簽訂的專業資格互認協議（RMA）何時生效，我該如何申請CA ANZ會籍？

公會與CA ANZ於2023年11月9日簽署延續專業資格互認協議（RMA），有效期為五年。申請程序的詳細資訊可在這裡查看。

Q57.	公會與CA ANZ簽訂的專業資格互認協議（RMA）有效期是多久？

此RMA有效期為2023年11月9日至2028年11月30日，在此期間，公會會員可透過RMA申請CA ANZ會籍。

Q58.	如果我想查詢有關此專業資格互認協議（RMA）的錄取資料，CA ANZ的聯絡方法是什麼？

澳洲及紐西蘭特許會計師公會香港辦事處

香港

英皇道979號

太古坊濠豐大廈

30樓3003-04室

電子郵件： hongkong@charteredaccountantsanz.com

電話：+852 2973 1138

特許管理會計師公會 (CIMA)

香港會計師公會（公會）與特許管理會計師公會（CIMA）簽訂的相互考試試卷豁免安排（MEPE）協議（2024年7月1日至2029年6月30日）

HKICPA members applying for CIMA membership

Q59.	What are the criteria for HKICPA members to become CIMA members under the MEPE agreement?

*To celebrate CIMA Hong Kong’s 60th anniversary, the Institute and CIMA have jointly launched a reciprocal fee incentive programme under the MEPE. The offer is valid from 22 October 2025 to 31 March 2026. Read the details here.

All HKICPA members, including Qualification Programme (QP) and non-QP qualified members should have (a) passed or been exempted from Paper P3 (Risk Management) of the Chartered Global Management Accountant (CGMA) Professional Qualification; (b) passed the Strategic Case Study Exam; and (c) satisfied CIMA that he has at least 3 years of practical experience as a management accountant recorded as a Career Profile with Record of Skills Development.

HKICPA members may be exempted from passing all papers of the CGMA Professional Qualification save and except Paper P3 (Risk Management) and Strategic Case Study Exam of the CGMA Professional Qualification in accordance with the terms and conditions:

(a) Save and except those members identified in (b) below, HKICPA members who apply for membership of CIMA (and not for any other purpose) shall be exempted from sitting and passing Paper P3 (Risk Management).

(b) A person who becomes a member of the Institute by virtue of his being a member of another accountancy body or without completing HK QP shall be subject to a competency assessment by the CIMA on a case-by-case basis for the eligibility of the exemption of Paper P3.

Notwithstanding a HKICPA member is exempted from sitting and passing Paper P3 under clause (a) or (b), the member is required to attend the Strategic Case Study Exam preparatory workshop provided by CIMA before taking the Strategic Case Study Exam.

Q60.	I am a QP student, how can I take advantage of the MEPE agreement?

You must become a HKICPA member before you can register as a CIMA student to take Papers P3 (if applicable) and Strategic Case Study Exam of the CGMA Professional Qualification under the MEPE agreement.

CIMA members applying for HKICPA membership

Q61.	What are the criteria for CIMA members to become HKICPA members under the MEPE agreement?

CIMA members who wish to apply for HKICPA membership under the MEPE agreement must meet all the criteria and submit his/her membership application to HKICPA on or before 30 June 2029 for processing.

Please click HERE for details.

Q62.	I am a CIMA student. Do I need to register as a HKICPA student in order to take advantage of the MEPE agreement?

You must become a CIMA member before you can register as a HKICPA student and take and pass the QP Modules and the Capstone in order to be eligible to apply for HKICPA membership under the MEPE agreement.

Degree recognition

Q63.	What is "an accounting or non-accounting degree accredited or recognised by HKICPA?"

Accounting or non-accounting degrees accredited by HKICPA are those undergraduate or postgraduate degrees which are accredited by HKICPA.

Accounting or non-accounting degrees recognised by HKICPA refer to those undergraduate or postgraduate degrees awarded by institutions or programme providers which are recognised by HKICPA.

Q64.	When should I apply for assessment of my degree and the exemption(s) I have obtained from any of the papers of the Chartered Global Management Accountant (CGMA) Professional Qualification?

You should complete and return a preliminary assessment formto the HKICPA for processing. After the preliminary assessment, if you are eligible to apply for HKICPA membership under the MEPE agreement, you will be asked to register as a QP student to take the requisite QP modules and the Capstone. You should then apply for (i) assessment of your degree and (ii) paper exemption(s) of the CGMA Professional Qualification at the time you submit your QP student registration application to HKICPA. You are required to submit copies of your degree certificate, transcript and the CGMA Professional Qualification result report for assessment, which may levy an assessment fee.

Q65.	What are the conditions for CIMA members to be exempted from completing Modules 10, 11 and 12 of the Institute's QP?

CIMA members may be exempted from completing and passing the following Modules of the QP in accordance with the following terms and conditions:

Module 10: A member of CIMA must have completed and passed Paper BA4 (Fundamentals of Ethics, Corporate Governance and Business Law) or The Foundational Level in Chartered Global Management Accountant ("CGMA") Finance Leadership Program ("FLP") or have been exempted from taking Paper BA4 or The Foundational Level in CGMA FLP on the ground of being assessed by CIMA as having acquired relevant competences.

Module 11: A member of CIMA must have completed and passed F2 (Advanced Financial Reporting) or equivalent in the FLP.

Module 12: A member of CIMA must have completed and passed Strategic Case Study Exam.

To apply for exemption from Modules of the QP, applicants are required to submit the CGMA Professional Qualification result report for assessment at the time of their QP student registration application to HKICPA.

Q66.	I am a CIMA member who passed the CIMA Professional Qualification (now the CGMA Professional Qualification) several years ago. Can I be exempted from passing Modules 10 to 12 of the Institute’s QP?

Applicants who have passed relevant paper(s) under a different syllabus of the CIMA or CGMA Professional Qualification should provide further details of the previously passed examination papers, including the names of the papers, their relevant CIMA syllabi, and the year of examination papers were taken, which will be assessed on a case-by-case basis during their QP student registration. If applicants do not meet the exemption requirements, they are required to pass the relevant module(s) of the Institute’s QP.

QP Modules and Capstone

Q67.	I am a CIMA member and a QP student who have already passed one QP module. Can my QP module result be transferred for satisfying one of the membership requirements under the MEPE agreement?

Yes, your QP module result can be used for satisfying the module requirement in MEPE agreement.

Q68.	Can I apply for QP student registration and enroll for QP Module(s) required under the MEPE agreement before completion of the Chartered Global Management Accountant (CGMA) Professional Qualification?

No, you must be a CIMA member and have obtained an accounting or non-accounting degree accredited or recognised by HKICPA before you are eligible to apply for QP student registration and QP module(s) enrolment.

Q69.	I have attended some workshops offered by CIMA. Have I fulfilled the workshop requirement of QP Module(s)?

No, you must complete and pass the workshops of QP Module(s).

Q70.	Do I need to register as a QP student before I enrol in Module 13 and/or 14 of the QP or the Capstone?

Yes, you must register as a HKICPA student and hence, shall be subject to the student registration procedures and enrolment deadlines applicable to QP students.

You will also be required to pay the initial and annual student registration fees and module fees and the Capstone enrolment fees to HKICPA.

Q71.	I am a CIMA member and have just registered as a QP student. Can I take the Capstone before completion of the QP Modules required under the MEPE agreement?

No, you must complete the QP Modules before you are eligible to take the Capstone.

Q72.	I am a student of CIMA. Can I sit the Capstone?

No. The MEPE agreement benefits are only available after you met the requirements of the Chartered Global Management Accountant (CGMA) Professional Qualification and become a CIMA member.

Aptitude tests

Q73.	Are there any other options to satisfy the Aptitude Test requirement?

Yes, please click to see other examinations that are recognised as satisfying the Aptitude Test on Hong Kong Law paper.

Practical experience

Q74.	What is "three years of relevant accounting experience" required for registration as a HKICPA member?

You must have gained at least three years of relevant accounting experience under an Authorized Employer or Authorized Supervisor complying with the requirements of Institute’s Practical Experience Framework. Please click here for details of the practical experience time and competence requirements for membership admission.

Q75.	Will my experience acquired prior to my registration as a QP student be counted?

Your practical experience acquired on and after 1 July 2005, irrespective of the date of your registration as a CIMA student, must be obtained under HKICPA Authorized Employers or Authorized Supervisors (AE/AS). Under the MEPE agreement route, your prior practical experience acquired under an AE/ AS before you become a registered QP student may also be recognized. Accounting experience acquired under non-AE/AS before 1 July 2005 will be considered on a case-by-case basis.

Q76.	My current employer is a CIMA accredited employer but is not an HKICPA Authorized Employer or Authorized Supervisor (AE/AS). Will my experience qualify for HKICPA membership admission?

Mainland China

Q77.	Am I (CIMA member) eligible for any exemption from the PRC CPA Uniform Examination under the mutual examination paper exemptions agreement for mainland and Hong Kong accountants after admission to HKICPA through the MEPE agreement?

No, only HKICPA members who were admitted to the Institute on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. Members admitted to HKICPA on or after 30 July 2008 need to have qualified through completion of the QP in full in order to enjoy the exemption under the MEPE agreement for mainland and Hong Kong accountants.

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