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Concept
Hong Kong Institute of Certified Public Accountants
Summary
The Hong Kong Institute of Certified Public Accountants (HKICPA, ) is the professional accounting body of Hong Kong.
Its main responsibilities are:
Registering accountants and issuing practising certificates.
Regulating the professional conduct and standards of members.
Setting codes of ethics and standards of accounting and auditing.
Regulating the quality of entry to the profession through its qualification programme and related courses.
Providing continuing education and other services to members.
Promoting the accountancy profession both in Hong Kong and overseas.
Prior to 2002, Hong Kong accountants were allowed to obtain full memberships from both Association of Chartered Certified Accountants (ACCA) and HKICPA under a joint examination scheme between the two institutions. A mutual recognition agreement was then announced between the two institutions; this has been renewed from 2010 until 2015.
HKICPA has Mutual Recognition Agreements with the major Chartered Accountant bodies worldwide:
American Institute of Certified Public Accountants since October 2011
Institute of Chartered Accountants in England and Wales
Institute of Chartered Accountants of Scotland
Institute of Chartered Accountants in Ireland
Institute of Chartered Accountants of Australia
Chartered Professional Accountants Canada
New Zealand Institute of Chartered Accountants
South African Institute of Chartered Accountants
Institute of Chartered Accountants of Zimbabwe
These agreements, in general, only apply to relatively recent HKICPA members who qualified through the Qualification Programme.
HKICPA also has recognition arrangements in place with:
Association of International Accountants
Chartered Institute of Management Accountants
CPA Australia
Incorporated by the Professional Accountants Ordinance (Chapter 50 of the Laws of Hong Kong) on 1 January 1973, the Hong Kong Institute of Certified Public Accountants (the Institute) is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accountancy profession.
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