HKICPA香港注册会计师THE CANDIDATE

　　高顿网校小编为大家介绍一下THE CANDIDATE，如下：
 

　　THE CANDIDATE
 

　　The following persons are eligible to sit the PC Examinations:
 

　　1.1 Current members of HKICPA.
 

　　1.2 Graduates of the HKSA/ACCA Joint Examination Scheme ("the Joint Scheme") under Hong Kong law variant.
 

　　Note:  Current members who have successfully completed the Institute’s Qualification Programme (“QP”), which comprises 4 modules of the professional programme and a final examination, are exempt from taking the PC Examinations. (QP-graduate members under the categories listed in Note 3 below are required to sit and pass the Aptitude Test on Hong Kong Law.)
 

　　2.1 Full members of an accepted accountancy institute as listed below who joined the institute by sitting and passing its professional examination for membership and not by virtue of any reciprocal / mutual recognition arrangement between that institute and another body:

　　Association of Chartered Certified Accountants

　　Association of International Accountants (see Note 4 below)

　　Canadian Institute of Chartered Accountants

　　Chartered Institute of Management Accountants (see Note 5 and 6 below)

　　Chinese Institute of Certified Public Accountants  (see Note 7 below)

　　CPA Australia

　　Institute of Chartered Accountants in Australia

　　Institute of Chartered Accountants in England & Wales

　　Institute of Chartered Accountants in Ireland

　　Institute of Chartered Accountants of Scotland

　　Institute of Chartered Accountants of Zimbabwe

　　New Zealand Institute of Chartered Accountants

　　South African Institute of Chartered Accountants
 

　　2.2 U.S. CPA (Designation granted by relevant U.S. State Board of Accountancy)
 

　　2.3 Graduates of the Joint Scheme under non-Hong Kong law variant.
 

　　2.4 HKICPA registered students of the QP under conditional enrolment ("HKICPA registered students").
 

　　2.5 Prospective QP applicants with special permission from the HKICPA for taking the PC Examinations ("prospective QP applicants").
 

　　3.1 With effect from 1 January 2008, QP-graduate members with overseas accountancy degree who wish to apply for a PC are required to sit and pass the Aptitude Test on Hong Kong Law if they have not taken Hong Kong law subject(s) at an accredited university degree programme or in an accredited Conversion Programme of the Institute.  This requirement is applicable to those who register as QP students on or after 1 January 2008.
 

　　3.2 With effect from the 2008/2009 academic year, the following QP graduates who wish to apply for a PC are required to sit and pass the Aptitude Test on Hong Kong Law in order to fulfill the competency requirement in local law:Students of accredited accountancy degree programmes of the Institute who have studied the law subject(s) in exchange programmes at non-Hong Kong tertiary institutions; or
 

　　Non-Hong Kong degree holders who are exempted from the local law subject(s) in the accredited Conversion Programmes of the Institute.
 

　　4. Persons admitted as a certified public accountant of the Institute by virtue of their membership with the following accountancy institutes and who have sat and passed the audit papers in the professional examinations of their parent institute are exempted from the PC-Business Assurance paper:
 

　　Admitted to ACCA before 1 January 2002.

　　Admitted to ACCA on or after 1 January 2002; and completed ACCA examination at or before its June 2001 diet.

　　Admitted to ACCA on or after 1 January 2002; and have sat and passed Paper 3.1 – Audit and Assurance Services under the ACCA Syllabus offered during December 2001 and June 2007 diet.

　　Admitted to ACCA on or after 1 January 2002; and have sat and passed Paper P7 – Advanced Audit and Assurance under the new ACCA Syllabus effective from the December 2007 diet.
 

　　(only applicable to AIA members covered by the transitional arrangements of the Agreement for Mutual Examination Paper Exemption ("MEPE") between the Institute and AIA that expired on 31 May 2013.)

　　Completed AIA examinations in June 1991 or thereafter; and have sat and passed or been exempted from Paper 5 – Auditing and Taxation; and have sat and passed or been exempted from Paper 7 – Auditing AND have sat and passed Paper 15 – Professional Practice in AIA examinations.
 

　　Canadian Institute of Chartered Accountants
 

　　CPA Australia
 

　　Institute of Chartered Accountants in Australia
 

　　Institute of Chartered Accountants in England & Wales
 

　　Institute of Chartered Accountants in Ireland
 

　　Institute of Chartered Accountants of Scotland
 

　　Institute of Chartered Accountants of Zimbabwe
 

　　New Zealand Institute of Chartered Accountants
 

　　South African Institute of Chartered Accountants
 

　　U.S. CPA (Designation granted by relevant U.S. State Board of Accountancy)
 

　　5. Full members of CIMA who have sat and passed the following parts of the Institute's QP under the transitional arrangements of the MEPE Agreement between the Institute and CIMA that expired on 30 June 2011 are required to sit the PC-Law and PC-Taxation papers:
 

　　(i) both the workshop and examination of Module C – Business Assurance; and

　　(ii) the examination of Module A – Financial Reporting; and

　　(iii) the final examination.
 

　　6. Full members of CIMA who have sat and passed the following parts of the Institute's QP under the new 2013 MEPE agreement between the Institute and CIMA are required to sit the PC-Law paper:
 

　　(i) both the workshop and examination of Module C (Business Assurance) and Module D (Taxation); and

　　(ii) the final examination.
 

　　7. CICPA members who qualified as a certified public accountant of the Institute by taking Module D (Taxation) and Final Examination of the QP under the MEPE Agreement for Mainland and Hong Kong Accountants are required to sit the PC-Law paper for PC issuance purposes. 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.
 

　　8. Graduates or former students of the Joint Scheme may transfer their results obtained in the examination paper(s) specified in Appendix I.
 

　　9. Acceptance of an entry to the PC Examinations from an applicant does not imply that the applicant is qualified for HKICPA membership and/or issuance of a PC, where applicable.  HKICPA membership/PC applicants must satisfy the examination and other admission/issuance requirements prevailing at the time of the HKICPA Registration and Practising Committee's consideration of their relevant applications.  Please visit the HKICPA homepage www.hkicpa.org.hk for the latest membership and PC issuance requirements.
 

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