FRESH GRADUATE

I think in the long run, there are more promotions opportunities at the commerical side because the economy of hk is good and businesses are expanding. But if you are fresh grad, I really think that you should gain more experience in CPA firm for 1-2 years, try to do different kinds of accounting, such as wholesale, cargo, industrial accounting , and also taxation and audit (learn a full-set). If you can, also learn some ISO accounting procedure. When you are promoted in the managerial level, it will then be too late to learn because no one will give you any advice.

Thus, try to apply for trainee and stay 1-2 years and change to commerial sector will be better for you.