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福建考生须知：HKICPA的Annual renewal的介绍

来源：高顿网校 2014-07-02

　　在最近的这段时间内，因为香港注册会计师的含金量比较高，成为了很多想要报考国际性的注册会计师的同学的[*{6}*]，今天高顿网校的小编在这里为福建的考生分享一下关于HKICPA的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：世人缺乏的是毅力，而非气力。

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