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搜寻于特许管理会计师公会(CIMA)

特许管理会计师公会(CIMA)

香港会计师公会（公会）与特许管理会计师公会（CIMA）签订的相互考试试卷豁免安排（MEPE）协议（2019年7月1日至2024年6月30日）

最后更新：2021年1月18日

HKICPA members applying for CIMA membership

Q1.	What are the criteria for HKICPA members to become CIMA members under the MEPE?

All HKICPA members, including Qualification Programme (QP) and non-QP qualified members, are exempted from the CIMA Certificate and all papers of the CIMA Professional Qualification (PQ) programme except Paper P3 (Risk Management) and the Strategic Case Study Exam. To be eligible for CIMA membership, they need to sit and pass Papers P3 and Strategic Case Study Exam of the CIMA PQ programme, have at least three years of practical experience as a management accountant recognised by CIMA and meet other standard membership application requirements of CIMA, e.g. be fit and proper and not subject to any adverse disciplinary findings or pending complaint or investigation.

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

QP student is not eligible for the exemptions from the CIMA Professional Qualification programme under the MEPE. You must become a HKICPA member before you can register as a CIMA student to take Papers P3 and Strategic Case Study Exam of the CIMA PQ programme under the MEPE.

Q3.	I am a HKICPA member. Can I enroll to Papers P3 and Strategic Case Study Exam of the CIMA Professional Qualification programme at the same time under the MEPE?

No, you must pass Paper P3 before you are eligible to sit for the Strategic Case Study Exam of the CIMA Professional Qualification programme.

CIMA members applying for HKICPA membership

Q4.	What are the criteria for CIMA members to become HKICPA members under the MEPE agreement?

CIMA members who wish to apply for HKICPA membership under the MEPE agreement must meet all the criteria and submit his/her membership application to HKICPA on or before 30 June 2029 for processing.

Please click HERE for details.

Q5.	I am a CIMA student. Do I need to register as a HKICPA student in order to take advantage of the MEPE agreement?

You must become a CIMA member before you can register as a HKICPA student and take and pass the QP Modules and the Capstone in order to be eligible to apply for HKICPA membership under the MEPE agreement.

Degree recognition

Q6.	What is "an accounting or non-accounting degree accredited or recognised by HKICPA?"

Accounting or non-accounting degrees accredited by HKICPA are those undergraduate or postgraduate degrees which are accredited by HKICPA.

Accounting or non-accounting degrees recognised by HKICPA refer to those undergraduate or postgraduate degrees awarded by institutions or programme providers which are recognised by HKICPA.

Q7.	When should I apply for assessment of my degree and the exemption(s) I have obtained from any of the papers of the Chartered Global Management Accountant (CGMA) Professional Qualification?

You should complete and return a preliminary assessment formto the HKICPA for processing. After the preliminary assessment, if you are eligible to apply for HKICPA membership under the MEPE agreement, you will be asked to register as a QP student to take the requisite QP modules and the Capstone. You should then apply for (i) assessment of your degree and (ii) paper exemption(s) of the CGMA Professional Qualification at the time you submit your QP student registration application to HKICPA. You are required to submit copies of your degree certificate, transcript and the CGMA Professional Qualification result report for assessment, which may levy an assessment fee.

QP Modules and Capstone

Q8.	I am a CIMA member and a QP student who have already passed one QP module. 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.

Q9.	Can I apply for QP student registration and enroll for QP Module(s) required under the MEPE agreement before completion of the Chartered Global Management Accountant (CGMA) Professional Qualification?

No, you must be a CIMA member and have obtained an accounting or non-accounting degree accredited or recognised by HKICPA before you are eligible to apply for QP student registration and QP module(s) enrolment.

Q10.	I have attended some workshops offered by CIMA. Have I fulfilled the workshop requirement of QP Module(s)?

No, you must complete and pass the workshops of QP Module(s).

Q11.	Do I need to register as a QP student before I enrol in Module 13 and/or 14 of the QP or the Capstone?

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.

You will also be required to pay the initial and annual student registration fees and module fees and the Capstone enrolment fees to HKICPA.

Q12.	I am a CIMA member and have just registered as a QP student. Can I take the Capstone before completion of the QP Modules required under the MEPE agreement?

No, you must complete the QP Modules before you are eligible to take the Capstone.

Q13.	I am a student of CIMA. Can I sit the Capstone?

No. The MEPE agreement benefits are only available after you met the requirements of the Chartered Global Management Accountant (CGMA) Professional Qualification and become a CIMA member.

Aptitude test

Q14.	Are there any other options to satisfy the Aptitude Test requirement?

Yes, please click to see other examinations that are recognised as satisfying the Aptitude Test on Hong Kong Law paper.

Practical experience

Q15.	What is "three years of relevant accounting experience" required for registration as a HKICPA member?

You must have gained at least three years of relevant accounting experience under an Authorized Employer or Authorized Supervisor complying with the requirements of Institute’s Practical Experience Framework. Please click here for details of the practical experience time and competence requirements for membership admission.

Q16.	Will my experience acquired prior to my registration as a QP student be counted?

Your practical experience acquired on and after 1 July 2005, irrespective of the date of your registration as a CIMA student, must be obtained under HKICPA Authorized Employers or Authorized Supervisors (AE/AS). Under the MEPE agreement route, your prior practical experience acquired under an AE/ AS before you become a registered QP student may also be recognized. Accounting experience acquired under non-AE/AS before 1 July 2005 will be considered on a case-by-case basis.

Q17.	My current employer is a CIMA accredited employer but is not an HKICPA Authorized Employer or Authorized Supervisor (AE/AS). Will my experience qualify for HKICPA membership admission?

No, your employer or supervisor must register as an AE/AS before your working experience can be counted for HKICPA membership admission purpose. Details of the AE/AS registration requirements can be found here.

Mainland China

Q18.	Am I (CIMA member) eligible for any exemption from the PRC CPA Uniform Examination under the mutual examination paper exemptions agreement for mainland and Hong Kong accountants after admission to HKICPA through the MEPE agreement?

No, only HKICPA members who were admitted to the Institute on or before 29 July 2008 can enjoy exemption from four out of seven papers of the PRC CPA Uniform Examination. Members admitted to HKICPA on or after 30 July 2008 need to have qualified through completion of the QP in full in order to enjoy the exemption under the MEPE agreement for mainland and Hong Kong accountants.

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特许管理会计师公会(CIMA)