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辽宁考生必看：香港注册会计师Registration requirements

来源：高顿网校 2014-07-02

　　香港注册会计师协会于1973年1月1日成立，是香港*10法定专业会计师注册组织，专责培训、发展及监管本港的会计专业。在进入大陆后，得到了大陆有关机构和同学们的高度认可。因此，报考HKICPA的同学也逐步增多，下面就让高顿网校小编带辽宁的学生详细了解一下Registration requirements。

　　Registration requirements

　　The registration of a corporate practice is governed by:

　　Sections 28D to 28H of the Professional Accountants Ordinance
Professional Accountants By-laws 28 and 29

　　A set of subsidiary rules

　　1.Corporate practices (registration) rules

　　Corporate practices (registration) rules 2014 (1.102 (March 2014))
Corporate practices (registration) rules (1.102 (September 04)) – applicable to sole practising member corporate practices registered before 24 January 2014 and valid until 23 January 2015 only

　　2.Corporate practices (model articles of association) (Model AA)

　　Model AA (1.102 (March 2014)) (PDF | Word)

　　Model M&A (1.102 (September 04)) – applicable to sole practising member corporate practices registered before 24 January 2014 and valid until 23 January 2015 only

　　3.Corporate practices (professional indemnity) rules.

　　A corporate applicant may be granted registration only if:

　　It is a qualified company.

　　It satisfies all the requirements in relation to directors/shareholders.

　　The memorandum and articles of association of the corporate applicant comply substantially with the terms of relevant provisions of the model memorandum and articles of association issued by the Institute as part of its rules on incorporation.

　　It complies with all the requirements in relation to professional indemnity insurance.

　　A certified public accountant holding a practising certificate who wishes to practise under a corporate practice name must apply to the council for registration of the corporate practice name.

　　For details, please refer to the application procedures section and download application forms and materials from the forms and downloads section, or obtain hardcopies by sending request to admission@hkicpa.org.hk, or get them through our telephone hotline: (852) 2528-9000.

　　高顿网校小编寄语：没有失败只有暂时没有成功。

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