Practising Accountant

A Professional Accountant must obtain not less than 4 yearsˇ¦ full-time approved accounting experience to obtain the Practising Certificate issued by Hong Kong Institute of Certified Public Accountants (HKICPA). He/She is then entitled to practise as a Certified Public Accountant (CPA) and perform statutory audit in Hong Kong.

Applying for Practising Certificate

A person holding a Practising Certificate may describe himself/herself as a Certified Public Acountant (C.P.A.) and practise public accountancy in Hong Kong. A professional accountant may apply for a Practising Certificate if he/she fulfilled the following conditions:

Note:* Approved accounting experience means experience gained in the office of:

(i) a professional accountant holding a valid practising certificate issued by the HKSA and practising full-time public accountancy; or

(ii) a person practising full-time public accountancy under the jurisdiction of an accountancy body accepted by the Council

Career Path



Certified Public Accountant
(A professional accountant who has 4 years' full-time approved accounting experience)


Professional Accountant
(An accountant who has been awarded full membership of a professional body and has acquired the requisite working experience)


Accountant
(An accounting trainee who has passed professional examinations)


Audit/Accounting Trainee


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