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上海考生必看：香港注册会计师Annual renewal

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上海的考生详细了解一下Annual renewal。

　　Annual renewal

　　The registration of a corporate practice will end on 31 December each year. An application for renewal shall be made to the Registrar of the Institute not later than 15 December in the year preceding in such form as the council may specify.

　　In addition to the payment of fees, each corporate practice is required to complete and return to the Institute the following declarations:

　　Multi-practising member corporate practice: declarations 1 and 3

　　Sole-practising member corporate practice: declarations 2 and 3

　　1.Declaration in respect of rule 4 of the corporate practices (registration) rules

　　Confirm compliance with the shareholding requirements for the renewal of a multi-practising member corporate practice.

　　2.Declaration in respect of rule 5 of the corporate practices (registration) rules

　　Confirm compliance with the shareholding requirements for the renewal of a sole-practising member corporate practice.

　　3.Declaration in respect of rule 14 of the corporate practices (registration) rules

　　Confirm compliance with the corporate practices (registration) and (professional indemnity) rules requirements for the renewal of a corporate practice.

　　The council may refuse an application to renew a corporate practice registration if the practice fails to return the duly completed declarations.

　　A corporate practice registration certificate valid from 1 January to 31 December will be issued upon receipt of the registration fees and signed declarations and all membership/practising certificate renewal procedures.

　　高顿网校小编寄语：志之所向，金石为开，谁能御之？

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