HKICPA:Question about membership with other overseas bodies
来源:
高顿网校
2014-06-27
Q:Can I apply for membership with other overseas accountancy bodies on the basis of my qualification programme graduate status now?
A:The Institute members qualified through the qualification programme are eligible for membership of the Institute of Chartered Accountants in England & Wales (ICAEW) under the HKICPA-ICAEW Membership and Co-operation Agreement (MCA) signed on 8 September 2004, and such applicants are exempted from the ICAEW aptitude test for admission purposes.
Please visit our website for information and download the application form, if you have interest in applying for membership from the ICAEW.
The Institute has also entered into Reciprocal Membership Agreements (RMAs) with six other chartered accountancy institutes in Australia, Ireland, New Zealand, Scotland, Zimbabwe and South Africa, and Mutual Recognition Agreements (MRAs) with the American Institute of CPAs/ U.S. State Boards of Accountancy, the Canadian Institute of Chartered Accountants (CICA) and CPA Australia (CPAA). In addition, the Institute has signed an Agreement for Recognition Arrangements (ARA) with the Association of Chartered Certified Accountants (ACCA). Agreements for Mutual Examination Paper Exemptions (MEPEs) are also in place with Chinese Institute of Certified Public Accountants (CICPA), Chartered Institute of Management Accountants (CIMA) and Association of International Accountants (AIA).
Under the RMAs with Australia, Ireland, New Zealand, Scotland, and South Africa, the Institute members who have completed the qualification programme and worked under the Institute's registered authorized employer or authorized supervisor, are exempted from the relevant aptitude test on local law and practice and are eligible to apply for membership of these professional bodies.
Under the RMA with the Institute of Chartered Accountants in Zimbabwe and MRAs with the U.S., CICA and CPAA, the Institute members who have completed the qualification programme and worked under the Institute's registered authorized employer or authorized supervisor, after completing the relevant aptitude test on local law and practice (as required by relevant agreement), are eligible to apply for membership of these professional bodies. The practical experience of these HKICPA members applying for the U.S. CPA designation and/or membership of CICA is however subject to individual vetting.
Under the ARA with ACCA or the MEPE with AIA, the Institute members are eligible to apply for ACCA/ AIA membership without further conditions. The Institute’s QP graduated members are also eligible for partial exemption from the professional examinations of CICPA and CIMA..
As such, you must first register as an Institute member. After satisfying the practical experience and any other requirements of the accountancy bodies concerned, you are eligible to apply for membership with these organizations. Please however note that the MCA, RMAs, MRAs, ARA and MEPEs only deal with membership admission but not the practising rights. The approval to admit a membership applicant to these bodies under the relevant MCA/ RMAs/ MRAs/ ARA/ MEPE also rests with the organization concerned.
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