Hong Kong Institute of Certified Public Accountants

From Wikipedia, the free encyclopedia
Jump to navigation Jump to search

Logo of the HKICPA
Logo of HKICPA
PredecessorHong Kong Society of Accountants
Formation1 January 1973; 46 years ago (1973-01-01)
Legal statusStatutory body corporate established under Professional Accountants Ordinance
HeadquartersWanchai, Hong Kong
Eric Tong
Law Fu Yuen, Patrick
Johnson Kong
Chief executive and registrar

The Hong Kong Institute of Certified Public Accountants (Chinese: 香港會計師公會) (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.

Recognition with other institutions[edit]

Association of Chartered Certified Accountants (ACCA)[edit]

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;[1] this has been renewed from 2010 until 2015.[2]

Institutes of Chartered Accountants[edit]

HKICPA has Mutual Recognition Agreements with the major Chartered Accountant bodies worldwide:

These agreements, in general, only apply to relatively recent HKICPA members who qualified through the Qualification Programme.

Other overseas bodies or British qualified accountants[edit]

HKICPA also has recognition arrangements in place with:


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. There is an associate organisation called the HKAAT.

International links[edit]

The Institute is a member body of the following international or regional organisations :

See also[edit]


External links[edit]