会员使用公会标志
Q1. | Who is entitled to use the designation "Certified Public Accountant (會計師)" or the initials "CPA"? |
All current members on the HKICPA membership register can use the designation "Certified Public Accountant (會計師)" or the initials "CPA".
Q2. | Can anyone use the description "certified public accountant", the initials "CPA," or the characters "會計師" for business purposes? |
Only CPAs working for practice units and holding practising certificates are allowed to use the HKICPA logo on their business name cards.
Q5. | Why only practice units are permitted to use the HKICPA logo on their stationery, and only CPAs working for practice units and holding practicing certificates are allowed to use the HKICPA logo on their business name cards? |
This is in light of the requirements in the Professional Accountants Ordinance and the Accounting and Financial Reporting Council (“AFRC”) Ordinance that the right to the use of the description "certified public accountant", the initials "CPA" or the characters "會計師" to carry on a business, trade or profession is reserved only for practice units.
The above rule is also included in Section 800 of the Code of Ethics for Professional Accountants. Non-compliance with the Code will be handled by the AFRC which is responsible for the regulatory function including the investigation and discipline over individual CPAs.
Yes, there are restrictions on how the HKICPA logo may be reproduced to maintain consistency and integrity. A Co-branding Guide is available for reference.
The HKICPA logo can be downloaded in various formats (ai, gif, jpg, and .tif) here.