Chinese Institute of Certified Public Accountants (CICPA)
Agreement for Mutual Examination Paper Exemption (MEPE) between the Hong Kong Institute of Certified Public Accountants (HKICPA/ the Institute) and the Chinese Institute of Certified Public Accountants (CICPA)
Applying for CICPA membership
Q1. Am I (HKICPA member) eligible for any exemption from the PRC CPA Uniform Examination under the MEPE agreement?
Q2. I am a QP student, how can I take advantage of the MEPE agreement?
cicpa.org.cn .
Applying for HKICPA membership
Q3. What are the criteria to become HKICPA members under the MEPE agreement?
Please click HERE for details.
Q4. I am a QP student who have already passed QP Module 14. Can my QP module result be transferred for satisfying one of the membership requirements under the MEPE agreement?
Yes, your QP module result can be used for satisfying the module requirement in MEPE agreement.
Q5. Can I apply for QP student registration and enroll for QP Module(s) required under the MEPE agreement before completion of the PRC CPA Uniform Examination?
No, you must complete the PRC CPA Uniform Examination and have obtained a university degree accredited or recognised by the HKICPA before applying for QP student registration and enrolling in QP module(s).
Q6. Do I need to register as a QP student before enrolling in Module 14 and/or the Capstone of the QP?
Yes, you must register as a HKICPA student and hence, shall be subject to the student registration procedures and enrolment deadlines applicable to QP students.
Q7. I have just registered as a QP student. Can I take the Capstone before completion of Module 14 required under the MEPE agreement?
No, you must complete Module 14 before you are eligible to take the Capstone.
Q8. What is the practical experience requirements for registration as a HKICPA member?
HERE for details on the practical experience time and competence requirements for membership admission.
Q9. Will my experience acquired prior to my registration as a QP student be counted?
Your practical experience acquired on and after 1 January 2005 must be obtained under an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Under the MEPE agreement route, your prior practical experience acquired under an AE/ AS before you become a registered QP student may also be considered.
Q10. I am working in Mainland China and my employer is not an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Will my experience qualify for HKICPA membership admission?
criteria such that the practical experience will be regarded as having worked under a structured training environment of a standard equivalent to the PE Framework that can be considered for HKICPA membership admission purposes.pef-enquiry@hkicpa.org.hk .
