HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2025
Registration Committee
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Terms of Reference
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| 1. |
The Council of the Hong Kong Institute of Certified Public Accountants delegated its authorities in the Professional Accountants Ordinance in relation to approval or rejection of registration applications as follows:
| (i) |
Straightforward applications which have satisfied all requirements: Head of Membership & Admission Department (in line with criteria set by the Registration Committee, previously Registration and Practising Committee); |
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| (ii) |
Others: Registrar (in consultation with the Committee as deemed necessary). |
The Registration Committee will hold its meetings as and when necessary to consider matters that the Registrar would like to seek its advice. The terms of reference of the Committee is as follows:-
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| 1. |
Constitution
| 1.1 |
Making reference to by-law 20 of the Professional Accountants By-laws (the “By-laws”), the Registration Committee shall comprise of not less than five (5) certified public accountants appointed by the Council of the Hong Kong Institute of Certified Public Accountants (the "Council"). |
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| 1.2 |
Each of the certified public accountants appointed to the Registration Committee shall hold office until he or she resigns or is removed from office by the Council. |
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| 1.3 |
A majority of the certified public accountants appointed to the Registration Committee shall be elected members within the meaning of section 2 of the Professional Accountants Ordinance (the "Ordinance"), i.e., members of the Council elected under section 10(2)(c) of the Ordinance. |
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| 2. |
Functions |
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The Registration Committee shall:- |
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| 2.1 |
act as the “registration committee” appointed under by-law 20 to:-
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examine the qualifications of the applicant for registration under sections 25, of the Ordinance; and |
| (b) |
advise the Council as to whether the applicant should be registered or whether the application should be rejected, |
provided that the Council shall not be bound to accept the advice of the registration committee;
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| 2.2 |
advise the Council and where necessary examine and/or make inquiries on:-
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such other matters (apart from those provided for in by-laws 20) relating to registration of certified public accountants initiated by the Committee or delegated by the Council from time to time; |
| (b) |
renewal of various recognition agreements signed with overseas accountancy bodies; and |
| (c) |
the acceptance or rejection of applications for specialist designations |
provided that the Council shall not be bound to accept any advice of the Committee;
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| 2.3 |
develop, revise and issue publications and guidelines on registration matters; |
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| 2.4 |
prescribe the Continuing Professional Development requirements of the Institute and monitor compliance by members for annual membership renewal; and develop, review and issue Statement 1.500Continuing Professional Development after consultation with other committees, such as the Professional Development Committee and Standard Setting Committees; and |
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| 2.5 |
have its members joining the Student Disciplinary Committee under by-law 33A as approved by Council. |
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| 3. |
Meetings of the Registration Committee
| 3.1 |
By-law 21 shall apply to meetings of the Registration Committee. |
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