中国注册会计师协会（CICPA）

香港会计师公会（公会）与中国注册会计师协会（CICPA）签订的相互考试试卷豁免安排（MEPE）协议

Applying for CICPA membership

Q1.	Am I (HKICPA member) eligible for any exemption from the PRC CPA Uniform Examination under the MEPE agreement?

Under the MEPE agreement, only members who were admitted to HKICPA on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. HKICPA members admitted on or after 30 July 2008 need to have qualified through completion of the Institute’s Qualification Programme ("QP") in full in order to enjoy the exemption under the MEPE.

Q2.	I am a QP student, how can I take advantage of the MEPE agreement?

As a QP student, after completing the Institute’s Qualification Programme, you may be eligible for exemptions from the PRC CPA Uniform Examination under the MEPE agreement. For detailed information, please visit the CICPA website at cicpa.org.cn.

Applying for HKICPA membership

Q3.	What are the criteria to become HKICPA members under the MEPE agreement?

Applicants who wish to apply for HKICPA membership under the MEPE agreement must meet all the criteria before they are eligible to apply for HKICPA membership.

Please click HERE for details.

QP Modules and Capstone

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.

Practical experience

Q8.	What is the practical experience requirements for registration as a HKICPA member?

Applicants are required to obtain the appropriate type and level of practical experience under an Authorized Employer or Authorized Supervisor (AE/AS) accredited by the Institute. Please click 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?

QP students under the MEPE agreement route and working in the Mainland are also required to acquire practical experience under AE/ AS complying with the Practical Experience Framework ("PE Framework").

If your employer/ supervisor in the Mainland is not eligible for registration as AE/AS, your employing organization is required to meet all the specific 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.

For further details, please contact the Practical Experience Team at pef-enquiry@hkicpa.org.hk.

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中国注册会计师协会（CICPA）