✔ 最佳答案
Hong Kong Institute of Certified Public Accountants (香港會計師公會) (HKICPA) is a professional body for accountants in Hong Kong.
Its main responsibilities are:
Registration and regulation of profession accountants in Hong Kong.
Issurance of financial reporting standards and auditing standards.
Promotes the accountancy profession to businesses and the general public.
[edit] History
It was set up in 1974 with the assistance of Association of Chartered Certified Accountants (ACCA) as the local statutory accountancy body in Hong Kong. Formerly named as "Hong Kong Society of Accountants", it has since renamed to the Hong Kong Institute of Certified Public Accountants on September 8, 2004.
[edit] Qualification programme
Since 2001 the institution has begun to offer the "Qualification Programme" or QP for short, as a direct route to become a member of the institution.
To become a registered student of the QP, there are three routes available:
Holder of a recognised accountancy degree.
Non-accountancy degree holder who has undergone a Conversion Programme.
Sub-degree holder - a HKIAAT who has undergone a Foundation Programme or Professional Bridging Exam
QP Students will have to complete four modules, plus a final six hours examination. They will also have to meet the Practical Experience Requirement set by the institute.
The four modules are:
Module A - Financial Reporting
Module B - Financial Management
Module C - Auditing and Information Management
Module D - Taxation
Each module consists of:
15 weeks self-study material provided by the institute,
four interactive workshops to attend, and
a three hours open book examination.
The final examination will consist of material taken from all four modules.
Please note these information are for reference only - you are advised to check the official site for up-to-date information.[1]
[edit] Status
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 a similar organization call HKAAT
[edit] International links
The Institute is a member body of the following international or regional organisations :
Asia-Oceania Tax Consultants' Association
Confederation of Asian and Pacific Accountants
International Accounting Standards Board
International Federation of Accountants
International Federation of Insolvency Practitioners
[edit] References
^ Information on QP from the HKICPA official site
^ HKICPA annoucements regarding the recognition arrangement
^ ACCA press release regarding the new ARA, 22 August, 2006
[edit] External links
Official Website
IFACnet - A KnowledgeNet for Accountants in Business
Retrieved from "
http://en.wikipedia.org/wiki/Hong_Kong_Institute_of_Certified_Public_Accountants"
Categories: Organisations based in Hong Kong | Accounting organizations | Professional associations | Accounting in Hong Kong