✔ 最佳答案
In local universities/institutes:
Being a CPA with HKICPA:
1. F6/F7/HD/Asso graduate/other-->University graduate (major in accounting)-->HKICPA QP-->at least 3 years relevant AE/AS experience-->CPA
2. F6/F7/HD/Asso graduate/other-->University graduate (not major in accounting)-->conversion course-->HKICPA QP-->same as above
3. HD/ASSO graduate in accounting-->Claim HKAAT ATE exemption-->Finish unexempted HKAAT ATE paper-->Finish HKAAT PBE paper-->QP-->same as above
4. Finish ATE all 8 papers-->Finish unexempted HKAAT ATE paper-->Finish HKAAT PBE paper-->QP-->same as above
5. Pass LCCI Lv.3 Cert. in accounting with credit or distinction-->Claim exemption for ATE Paper 1
6. Pass HKALE PA (2004 onwards) with Grade C or above-->Claim ATE paper 1,3 exemption-->Finish unexempted HKAAT ATE paper-->same as 3
Being a CPA with ACCA:
1. University student with major in accounting-->Joining ACCA Elite Programme, getting conditional exemption for maximum of 9 papers, before final year-->Finish other unexempted paper before/after graduation-->relevant work experience-->CPA (If not joining elite programme, student could only exempt 9 papers after graduation.)
2. ASSO/HD Accounting graduate-->Finish other unexempted paper after graduation-->relevant work experience-->CPA
3. Finish ACCA 14 papers-->relevant work experience-->CPA