2014年HKICPA香港注册会计师Practising certificate

　　高顿网校小编为您介绍2014年HKICPA香港注册会计师Practising certificate：
 

　　Practising certificate
 

　　A CPA who wishes to sign statutory audit reports must apply to the Institute for a Practising Certificate (PC). The applicant needs to meet additional requirements, including ordinarily resident in Hong Kong, PC examinations, auditing experience, continuing professional development, and non-bankruptcy requirements, etc. CICPA members who qualified as a CPA member of the Institute by taking Module D (Taxation) and Final Examination of the QP under the MEPE are required to sit the PC-Law paper for PC issuance purpose. Those who have not sat and passed the Auditing paper in the PRC CPA Uniform Examination of CICPA are required to sit the PC-Business Assurance and PC-Law papers. For details of the PC issuance requirements, please refer to the Institute's homepage.
 

　　高顿网校小编希望以上信息对您能有所帮助！