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青海考生问题：香港注册会计师HKICPA Annual renewal的具体介绍？

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，高顿网校小编为青海的同学介绍关于HKICPA Annual renewal，如下：

　　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：过去属于死神，未来属于你自己。

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