高顿项目

国内财会

国际财会

金融证书

公务员

考研

考研

继续教育

继续教育

在职硕博

学历学位

国企求职

军队文职

军队文职

职业提升

语言培训

出国留学

海外留学

报考指南

报考查询

招生简章

分数线

考试日历

资料中心

备考经验

择校择专

院校排名

全部

HKICPA香港注册会计师2014年Annual renewal

来源：高顿网校 2014-06-26

　　高顿网校小编为您介绍*7HKICPA2014年Annual renewal：

　　Annual renewal

　　The Professional Accountants Ordinance provides that the registration of a certified public accountant shall expire on 31 December each year and must be renewed.

　　Under section 28 of the ordinance, an application for renewal shall be made to the Registrar of the Institute not later than 15 December in the year preceding in such form as the council may specify.

　　With effect from 2012, reduced membership fees are available to long term members when they have reached the following age on 1 January of the year respectively:

Reduced membership rate	Category	Apportionment to Capital Fund
HKD 1,763	60 to 64 years of age with 20 years or more membership	HKD 225
HKD 588	65 to 69 years of age with 20 years or more membership	HKD 75
Waived	70 or above with 20 years or more membership	---

　　Also applicable to members who were registered as a "Retired Member" before 1 January 2007 and are (i) aged below 70; or (ii) aged 70 or above with less than 20 years of membership as of 1 January of the year.

　　In addition to the payment of the specified renewal fee, all members are required to submit their Annual Return to substantiate that they have complied with the mandatory continuing professional development requirement.

　　高顿网校小编真心希望以上信息对您能有所帮助！

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

严选名师全流程服务

其他人还搜了热门推荐