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：
 

　　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.  CPA members who have successfully completed the whole QP (passed the four QP Modules and the Final Examination) are exempted from taking the PC Examinations.  However, QP-graduate members with non-Hong Kong accountancy degree who wish to apply for a PC are required to sit and pass the Aptitude Test – Hong Kong Law if they have not taken Hong Kong law subject(s) in a Hong Kong Institute of CPAs accredited accountancy degree or conversion programme.  This requirement is applicable to those who register as QP students on or after 1 January 2008. 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！