Issuance Requirements

A person must be a member of the Institute, i.e., a certified public accountant

(CPA) (會計師), or in the process of applying to be a CPA before s/he may apply for
the issue of a practicing certificate (PC) (執業証書). The issue of a PC is governed by
section 29A of the Professional Accountants Ordinance.

A CPA may apply for a PC, which is issued annually on application, if s/he:

● has had a period of not less than four years of full-time approved accounting
experience of which at least one year is post-qualifying experience, i.e., acquired after
becoming a member of a body accepted by the council or after registration as a CPA
with the Institute.
The four-year period may be reduced to 30 months if the experience acquired is all
post-qualifying.