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陕西快讯：香港注册会计师注册要求（2014）

来源：高顿网校 2014-07-02

　　HKICPA香港注册会计师考试近几年来越来越热门，因为近几年，港资企业是大陆*5的外资来源地，香港作为中国大陆与世界的桥梁，香港注册会计师的专业服务在境内外获得比其它国际会计资格更实际的发展空间。下面，高顿网校小编为陕西的考生介绍关于HKICPA Registration requirements，如下：

　　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：当我们开始用积极的心态并把自己看成成功者时我们就开始成功了。

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