2014年HKICPA与CIMA豁免协议介绍

 据悉，CIMA与HKICPA可以互相免试。
        关于CIMA与HKICPA的免试，官方是这样说的：
 

　　“(CIMA)宣布，经相互评估后，CIMA与香港会计师公会(HKICPA)，签订相互考卷豁免（MEPE）协议。这份协议于2013年7月1日起生效，直至2018年6月30日届满。根据协议，双方会员可通过相互的考卷豁免安排，成为对方公会的会员。在此协议下，CIMA 的会员可获豁免香港会计师公会专业资格课程（QP）的单元A（财务汇报）和单元B（财务管理）考试，并获豁免香港税务的能力测试。同样地， HKICPA会员可获豁免CIMA 的商业会计证书（五份以电脑作答之考卷）及其专业资格课程的所有考卷，惟绩效战略考卷及管理会计专业能力测试除外。”
 

　　英文原文是：
 

　　CIMA members applying for the Hong Kong Institute of CPAs membership must meet the following criteria:
 

　　1. You hold an accounting or non-accounting degree accredited or recognised by the Institute;
        2. You have passed the CIMA Professional Qualification programme;
        3. You have passed Module C (Business Assurance) and Module D (Taxation) of the Institute’s QP;
        4. You have passed the final examination of the QP;
        5. You have passed the Institute’s aptitude test on Hong Kong law;
        6. You have gained at least three years of relevant accounting experience under an Institute-authorized employer or supervisor complying with the Institute,spractical experience requirements or, in the case of overseas experience, equivalent experience recognised by the Institute;
        7. You are a CIMA member in good standing;
        8. You must fulfill other standard membership application requirements of the Institute from time to time, e.g. be fit and proper and not subject to anyadverse disciplinary findings or pending complaint or investigation.
 

　　To enroll for the QP module(s), final examination or aptitude test, you are required to complete a preliminary assessment of your eligibility for theInstitute's membership under the MEPE before you may proceed to enroll.