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CPAAUS的说明
2010 MRA arrangements
Under the 2010 MRA, CPA Australia members are eligible to apply for HKICPA membership if they:
were admitted as an Associate member in Australia or Hong Kong on or after 1 September 2010
hold a university degree accredited or recognised by CPA Australia which is awarded by an Australian university and wholly undertaken in Australia; or accredited or recognised by the HKICPA, excluding a university degree awarded by a university in Hong Kong
pass the CPA Program in Australia or Hong Kong, including three specific segments of Financial Reporting and Disclosure / Financial Reporting, Financial Risk Management, and Assurance Services and Auditing / Advanced Audit and Assurance
complete and pass workshops of Module A (Financial Reporting) of the HKICPA’s Qualification Programme
meet the HKICPA's practical experience requirements under the Authorised Employer or Authorised Supervisor Practical Experience Framework (PEF)
pass the CPA Australia Course in Hong Kong Law and Tax accredited by the HKICPA (offered until 30 June 2010) or the HKICPA’s Aptitude Test
hold the CPA or FCPA status of CPA Australia and are a member in good standing
2005 MRA transitional arrangements
Under the transitional arrangements of the 2005 MRA, CPA Australia members are eligible to apply for HKICPA membership if they:
were admitted as an Associate member between 16 August 2004 and 31 August 2010
hold a university degree accredited or recognised by CPA Australia which is awarded by an Australian university and wholly undertaken in Australia; or accredited or recognised by the HKICPA, excluding a university degree awarded by a university in Hong Kong
pass the CPA Program by 30 June 2012, including three specific segments of Financial Reporting and Disclosure / Financial Reporting, Financial Risk Management, and Assurance Services and Auditing / Advanced Audit and Assurance
complete workshops in any one segment of the CPA Program
meet the HKICPA's practical experience requirements under the Authorised Employer or Authorised Supervisor Practical Experience Framework (PEF)
pass the CPA Australia Course in Hong Kong Law and Tax accredited by the HKICPA (offered until 30 June 2010) or the HKICPA’s Aptitude Test
hold the CPA or FCPA status of CPA Australia and are a member in good standing
make an application for membership to the HKICPA by 30 June 2015
CPA Australia members who were admitted as an Associate member between 16 August 2004 and 31 August 2010 but failed to pass the CPA Program by 30 June 2012 will fall under the 2010 MRA.
2000 MRA transitional arrangements
Under the transitional arrangements of the 2000 MRA, CPA Australia members are eligible to apply for HKICPA membership if they:
were admitted as an Associate member of CPA Australia before 16 August 2004
pass the CPA Program by 30 June 2007
fulfil HKICPA's other membership requirements including work experience
are of CPA or FCPA status and a member in good standing of CPA Australia
Members are exempt from complying with the PEF requirement if work experience gained on or before 30 June 2005 is sufficient to satisfy the HKICPA work experience requirements. Such experience will be assessed by the HKICPA on a case-by-case basis. The practical experience acquired by members on or after 1 July 2005 must be gained under the PEF in order to be recognised for HKICPA membership under the MRA.
Members who fulfil the requirements under the transitional arrangements of the 2000 MRA are exempt from the HKICPA’s Aptitude Test.
Visit HKICPA for full details about joining.
Practising certificate in Hong Kong
CPA Australia does not issue Practising Certificates in Hong Kong. For those wishing to practise public accountancy in Hong Kong, a Practising Certificate must be obtained from the HKICPA.
CPA Australia members who have been granted full membership of the HKICPA and who wish to obtain a Practising Certificate are required to complete HKICPA's PC-Law and PC-Tax Planning papers and fulfil the relevant work experience requirements as stipulated by the HKICPA.
Members who have not completed Assurance Services and Auditing / Advanced Audit and Assurance in the CPA Program must also complete HKICPA's PC-Auditing paper to be eligible to apply for a Practising Certificate with the HKICPA.
SOURCE:http://www.cpaaustralia.com.au/c ... hong-kong-icpa.html
[ 本帖最后由 oooo 于 2011-6-24 12:52 编辑 ] |
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