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HKICPA于ACCA在06年签署的互认协议

2013-12-24 13:46来源:会计师网打印订阅
[导读]2006年,HKICPA与ACCA的新的互认协议难产,此后二者之间不在互认,今天我们一起来回顾以下这段难产的互认协议到底是什么。

  之前我们讲到过 06年之后,HKICPAACCA的新的agreement难产,加之HKICPA此时又与包括ICAEW在内的GAA成员达成’Reciprocal membership agreement‘,二者很难再回到往日的蜜月关系,在此之前,ACCA只要加2门考试就可以成为HKICPA。

  很多人很好奇HKICPA与ACCA的06年难产的agreement是什么样子的,今天我们贴在此:

  HKICPA成员想成为ACCA的(只要通过正规QP途径取得HKICPA的,无其它要求)

  http://app1.hkicpa.org.hk/oldsite/recognition_overseas/ACCA/ACCA_FAQ.pdf

  (Q1 A1)

  a Hong Kong Institute of CPA member who qualified through the QP does not have to fulfill any extra criteria to apply for ACCA membership

  ACCA想成为HKICPA的(需满足8个条款)

  http://app1.hkicpa.org.hk/oldsite/recognition_overseas/ACCA/ACCA.pdf

  1.You hold a university degree accredited or recognised by the Institute;

  2.必须参加F4,F6,P7,P6P,P4的papers,不能免试,选修的P4-P7本来ACCA只要求学2门,但是如果想转港注,必须P7,P4,P6都考。同时,以上几项全部需采用香港法律及准则的试卷。

  3.You have completed and passed the workshops of any one of the four modules of the Institute’s CPA Qualification Programme (QP);

  4.You have passed the Final Examination (FE) of the Institute’s QP;

  5.You have passed the Institute’s aptitude tests on Hong Kong law and taxation or the ACCA Hong Kong law and taxation variant papers mentioned above;

  6.You have at least three years of practical experience in accountancy which has been gained under an Institute-authorised employer or supervisor;(这个是最难的2个亮点之一,从HK-ACCA经验是任何会计经验就OK,但是ACCA-HK,必须是HKICPA认可雇主)

  7.You are an ACCA member in good standing and were registered as an ACCA student in Hong Kong or the U.K. on or after 16 August 2004; and(这个是第二个亮点,ACCA的学员注册,当时必须选择HK或者UK,自然,选China注册的,其它7条满足也是浪费)

  8.You must fulfill the standard membership application requirements of the Institute i.e. verification of good character。

( 责编:金木木 )
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