(HONG KONG, 5 November 2019) The Hong Kong Institute of Certified Public Accountants (HKICPA) and The Chartered Institute of Management Accountants (CIMA) has entered into a new 5-year agreement to advance the accounting profession by agreeing mutual examination paper exemptions (MEPE) from the HKICPA Qualification Programme (QP) and the CIMA Professional Qualification. 

With this agreement, members of HKICPA can have an expedited pathway to both the CIMA Professional Qualification and the Chartered Global Management Accountant (CGMA®) designation. All HKICPA members are exempted from 14 out of 16 CIMA examinations and could acquire CIMA membership and the CGMA designation by passing P3 – Risk Management Exam and getting entry to the Strategic Case Study Exam, the final capstone exam of the CIMA Professional Qualification. HKICPA members who have successfully completed the Institute’s Financial Controllership Programme will be further exempted from Exam P3.

Conversely, CIMA members are eligible for exemptions from the Module A (Financial Reporting) and Module B (Corporate Financing) examinations of HKICPA's QP up to the June 2020 session. With the introduction of the new QP, exemptions will be for Module 11 (Financial Reporting) and Module 12 (Business Finance) with effect from the December 2020 session.

Ms Margaret Chan, Chief Executive and Registrar of HKICPA said that, “The agreement not only signifies the closer relationship of our two organisations but also HKICPA’s commitment to advance the accounting profession development in Hong Kong. In this Accounting Plus era, accountants need to equip themselves with various skills to cope with the ever-changing business environment. This agreement opens up opportunities for HKICPA members to become members of CIMA and the Association of International Certified Professional Accountants, easing their path to gain another world-leading qualification and strengthening their competitiveness.”

“This collaboration also reflects the well-regarded standing of the Institute and its Qualification Programme, which has earned our members full recognition from more than ten top accountancy designations around the world. The Institute also has reciprocal membership agreements with chartered accountants bodies in major financial centres, making its qualification one of the most internationally-recognized and giving its members unprecedented mobility."

Mr Andrew Harding, FCMA, CGMA Chief Executive – Management Accounting at the Association of International Certified Professional Accountants added “The agreement will help increase the number of qualified management accountants in Hong-Kong and bring together students, academics, accounting professionals and business experts to further strengthen and promote the profession across the region. It highlights our ongoing commitment to building a strong accounting profession across the world.”

“Finance professionals who earn a dual designation through this agreement will have the opportunity to gain the skills and competencies they need to succeed in our tech-led, global business world. By combining their management and financial accounting knowledge, they will be able to help businesses improve their performance and seize new opportunities.”

The MEPE governs the exemptions from the professional examinations of HKICPA and CIMA for their respective members. Members of HKICPA and CIMA still have to meet their own professional body’s membership requirements. 

The Institute has been working with CIMA on two well-received workshops on Risk Management and Strategic Case Study exam and help prepare members for the CIMA exams. In addition, HKICPA has signed a license agreement for continuing professional development (CPD) with the Association, giving HKICPA members access to 42 CPD products from 1 August 2019 until 31 December 2022.

香港會計師公會與特許管理會計師公會合作

為會計專才開拓多元發展機會 

（香港，二零一九年十一月五日）香港會計師公會（「HKICPA」）與特許管理會計師公會（「CIMA」）訂立新一份為期五年的相互考卷豁免（「MEPE」）協議，互相豁免HKICPA專業資格課程（「QP」）與CIMA專業資格的部分考卷，推動會計專業發展。

根據協議，HKICPA會員可透過安排更快獲取CIMA專業資格及全球特許管理會計師（CGMA®）稱銜。HKICPA會員可獲豁免 CIMA 專業資格考試16份考卷中的14份，只須通過「P3 — 風險管理」考試及CIMA的期終試「策略案例」，便可成為 CIMA 會員並獲取 CGMA 稱銜。HKICPA會員如成功修畢HKICPA舉辦的「財務總管課程」，更可豁免「P3 」考卷。

另一方面，CIMA會員於二零二零年六月考期或之前，可獲豁免HKICPA的QP單元 A（財務匯報）和單元 B（企業財務）考試；新QP實行後，由二零二零年十二月考期起，則可獲豁免單元11（財務匯報）及單元12（商業財務）。

香港會計師公會行政總裁兼註冊主任陳詠新女士表示：「協議不僅標誌着雙方加強合作聯繫，亦反映HKICPA致力推動本港會計專業的發展。在『Accounting Plus』世代，會計師要裝備多元技能，應對不斷演變的商業環境。這份協議為HKICPA會員開拓機會成為CIMA及國際註冊專業會計師公會的會員，更直接獲取另一項世界前列的資歷，進一步加強競爭力。」

「這次合作亦足證HKICPA及QP課程廣受認同，能讓會員獲全球超過十個頂尖會計資歷的全面認可。HKICPA亦與世界主要金融市場的特許會計師組織簽署相互認可協議，令QP成為國際認受性最高的專業資格之一，讓會員享有無可比擬的就業流動性。」

國際註冊專業會計師公會管理會計事業部首席執行官夏鼎先生表示：「協議有助增加香港管理會計師人員的數目，同時亦凝聚學員、學術界、會計專業及商業人才共同促進推廣會計專業。這亦突顯了我們在全球建立強大會計專業的願景持續承諾。」

「通過這份協議，財務專業人員可獲取兩個專業頭銜，獲取相應的技能助他們在這個科技主導的環球商業社會取得成功。結合管理會計及財務會計的知識，財務專業人員可以協助企業提高績效及把握更多新機遇。」

MEPE協議訂明HKICPA與CIMA的會員報考雙方的專業考試可獲豁免的考卷，HKICPA與CIMA的會員仍須符合對方組織的入會條件。

為協助會員準備CIMA的入會考試，HKICPA近年與CIMA合辦關於風險管理及策略案例的試前工作坊，深受會員歡迎。此外，HKICPA亦與國際註冊專業會計師公會簽訂持續進修課程（「CPD」）協議，讓HKICPA會員於二零一九年八月一日起至二零二二年十二月三十一日報修42項CPD。