香港注册会计师：Do I have to comply with the CPD requirements?

　　高顿网校小编为您解答关于：I am also a member of another professional accountancy institute. Do I have to comply with the CPD requirements of the Hong Kong Institute of CPAs?
 

　　Ans：The CPD compliance requirements of a State Board of Accountancy ("State Board") of the United States of America or of the seven institutes of the Global Accounting Alliance (of which the Hong Kong Institute of CPAs (HKICPA) is also a member) listed below are now recognised by the Institute except for HKICPA Practising Certificate (PC) or Specialist Designation holders. This means that, except for HKICPA PC or Specialist Designation holders, members of HKICPA who are also holders of an active license issued by a State Board or members of one or more GAA Institutes need only fulfil the CPD requirements of that State Board or of one of those GAA Institutes (of which the HKICPA member is also a member) and, in so doing, shall be deemed to satisfy HKICPA’s CPD requirements.
 

　　The other seven GAA Institutes are:
 

　　1.  Chartered Accountants Institute of Canada (CICA)
 

　　2.  Institute of Chartered Accountants Australia (ICAA)
 

　　3.  Institute of Chartered Accountants in England and Wales (ICAEW)
 

　　4.  Chartered Accountants Ireland (CAI)
 

　　5.  Institute of Chartered Accountants of Scotland (ICAS)
 

　　6.  New Zealand Institute of Chartered Accountants (NZICA)

　　(members of the College of Chartered Accountants)
 

　　7.  The South African Institute of Chartered Accountants (SAICA).
 

　　As an example, a member of HKICPA who is also a member of the ICAEW, but is not a PC holder of HKICPA, may choose to meet the CPD requirements of either HKICPA or ICAEW: if that member chooses to meet the CPD requirements of the ICAEW then he or she will be deemed to meet the HKICPA CPD requirements. Such members are expected to choose which institute’s CPD requirements to comply with for a full CPD reporting year, i.e. 1 December to 30 November of the following year. The first CPD reporting period for which this is effective is the year to 30 November 2008. For practical purposes, in order to introduce these new arrangements, the Institute will accept declarations of CPD compliance which cover the three years to 30 November 2008 where a member has complied with another GAA Institute’s CPD requirements for that period. This applies even where the member has previously made declarations of compliance to the HKICPA’s CPD system for the two years ended 30 November 2007.
 

　　Members satisfying HKICPA’s CPD requirements by satisfying a State Board or another GAA Institute’s CPD system are still required to complete the HKICPA annual declaration of CPD compliance. If selected for audit, such members will be required to produce their CPD records and relevant supporting documentary evidence to meet that State Board or GAA Institute’s CPD system. HKICPA may seek relevant confirmation of CPD compliance with the relevant GAA Institute as appropriate.
 

　　When a State Board or a GAA institute requests information about a member's CPD compliance status with the Institute, the Hong Kong Institute of CPAs may disclose the relevant information to that State Board or GAA institute unless the member has stated in their CPD declaration that they do not want the information to be disclosed to that State Board or GAA institute.
 

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