The Hong Kong Institute of Certified Public Accountants (HKICPA) and the Accounting and Financial Reporting Council (AFRC) today issue a joint statement clarifying that Fellows of the HKICPA who hold practising certificates are eligible to continue to use the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)” (the designation) and initials “FCPA (practising)” (the initials). Fellows are HKICPA members with at least seven years of membership and approved by the HKICPA Council to be so designated.

Under the Accounting and Financial Reporting Council Ordinance (AFRCO) taken effect on 1 October 2022, the AFRC is the responsible authority for issuing practising certificates to Certified Public Accountants (i.e. HKICPA members).

After due consideration, the AFRC decided to maintain the status quo given the wide acceptance and recognition of the designation and the initials in the accounting profession.

This joint statement replaces the HKICPA Council ruling set out in section 800 in Chapter C of the Code of Ethics for Professional Accountants issued by the HKICPA.

有關「執業資深會計師」稱謂的聯合聲明

香港會計師公會（公會）和會計及財務匯報局（會財局）今天發佈聯合聲明，釐清持有執業證書的公會資深會員可繼續使用「執業資深會計師」的稱謂(稱謂)、相關字詞和英文縮寫「FCPA (practising)」(縮寫)。公會資深會員是指會員資歷至少七年並獲公會理事會批准成為資深會員的公會會員。

根據於 2022 年 10 月 1 日生效的《會計及財務匯報局條例》，會財局負責向會計師（即公會會員）頒發執業證書。

經適當考慮後，會財局認為該稱謂和縮寫於會計業界獲得廣泛接受和認可，因此決定維持現狀。

本聯合聲明取代公會頒布的《專業會計師職業道德守則》第 C 章第 800 條所載的公會理事會決定。