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关于CIMA与HKICPA之间的互相认免政策

2013-12-26 16:04来源:会计师网打印订阅
[导读]CIMA与香港会计师公会(HKICPA)签署的互认协议于2013年7月1日起生效直至2018年6月30日届满,关于更多的互免详情见下文。

  关于CIMAHKICPA的免试,官方是这样说的,“(CIMA)宣布,经相互评估后,CIMA与香港会计公会(HKICPA),签订相互考卷豁免(MEPE)协议。这份协议于2013年7月1日起生效,直至2018年6月30日届满。根据协议,双方会员可通过相互的考卷豁免安排,成为对方公会的会员。

  在此协议下,CIMA的会员可获豁免香港会计师公会专业资格课程(QP)的单元A(财务汇报)和单元B(财务管理)考试,并获豁免香港税务的能力测试。

  同样的, HKICPA会员可获豁免CIMA的商业会计证书(五份以电脑作答之考卷)及其专业资格课程的所有考卷,惟「绩效战略」考卷及「管理会计专业能力」测试除外。

  编辑推荐关于CIMA与HKICPA之间互免政策的10个解读

  英文原文是:

  CIMA members applying for the Hong Kong Institute of CPAs membership must meet the following criteria:

  1. You hold an accounting or non-accounting degree accredited or recognised by the Institute;

  2. You have passed the CIMA Professional Qualification programme;

  3. You have passed Module C (Business Assurance) and Module D (Taxation) of the Institute’s QP;

  4. You have passed the final examination of the QP;

  5. You have passed the Institute’s aptitude test on Hong Kong law;

  6. You have gained at least three years of relevant accounting experience under an Institute-authorized employer or supervisor complying with the Institute’s practical experience requirements or, in the case of overseas experience, equivalent experience recognised by the Institute;

  7. You are a CIMA member in good standing; and You must fulfill other standard membership application requirements of the Institute from time to time, e.g. be fit and proper and not subject to any adverse disciplinary findings or pending complaint or investigation.

  To enroll for the QP module(s), final examination or aptitude test, you are required to complete a preliminary assessment of your eligibility for the Institute's membership under the MEPE before you may proceed to enroll.

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