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山西同学问，2014年HKICPA的注册有什么要求吗？

来源：高顿网校 2014-07-02

　　香港注册会计师考试是中国大陆相当热门的一项国际性的注册会计师考试，很多同学对其的了解却还不是很多，下面是高顿网校小编为山西的考生总结的关于Registration requirements的内容。

　　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：向着某一天终于要达到的那个终极目标迈步还不够，还要把每一步骤看成目标，使它作为步骤而起作用。

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