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HKICPA members who wish to apply for membership of CPA Australia under the new MRA must meet the following conditions:-
- are registered as the HKICPA's Qualification Programme (QP) students in Hong Kong1;
- hold an accredited or recognized university degree;
- pass the QP in full in Hong Kong;
- meet the HKICPA practical experience requirements as recognised by CPA Australia, i.e. experience gained under HKICPA Authorized Employer or Authorized Supervisor (AE/AS);
- are a HKICPA member in good standing; and
- when an applicant has taken up permanent residency in Australia (as opposed to working or residing temporarily in Australia) pass university examinations offered on behalf of CPA Australia or the Hong Kong Institute of CPAs in the appropriate subject or subjects of Australian Company, Taxation or Other Laws as prescribed by the By-Laws from time to time of CPA Australia, and may be required to pass the Global Strategy and Leadership segment of the CPA Australia CPA Program.
1 | If you are a QP student registered before 1 July 2005, you would fall under the transitional arrangement of the old MRA. See Q2. If you were a QP student registered outside Hong Kong on or after 1 July 2005, you will not be eligible for CPA Australia's membership under any MRA. |
CPA Australia members who registered as a CPAA associate member on or after 16 August 2004 and wish to apply for HKICPA membership under the new MRA must meet the following conditions and submit his/her membership application to HKICPA on or before 30 June 2025:-
- are registered as an associate member of CPA Australia in Australia or Hong Kong1;
- hold an accredited or recognised degree from an Australian university or a university degree accredited or recognized by the HKICPA, excluding a university degree awarded by a university in Hong Kong;
- pass the CPA Australia CPA Program in Australia or Hong Kong, including all compulsory segments and mandatory segments required by the HKICPA (i.e. (i) Corporate Governance and Accountability / Ethics and Governance, (ii) Business Strategy and Leadership / Global Strategy and Leadership, (iii) Reporting and Professional Practice / Strategic Management Accounting, (iv) Financial Reporting and Disclosure/ Financial Reporting, (v) Financial Risk Management, and (vi) Assurance Services and Auditing/ Advanced Audit and Assurance);
- pass the Capstone of the QP or final examination2 in previous syllabus of the QP;
- pass the HKICPA's aptitude test in Hong Kong taxation;
- meet the practical experience requirements under the HKICPA Authorized Employer or Authorized Supervisor; and
- are a full CPA Australia member in good standing.
1 If you were registered as a CPAA Associate member anywhere before 16 August 2004, you would fall under the transitional arrangement of the old MRA. See Q6. If you were registered as a CPAA Associate member outside Australia or Hong Kong after 15 August 2004, you will not be eligible for HKICPA membership under any MRA.
2 For applicants who have passed the final examination in previous syllabus of the QP, they are also required to complete and pass the workshops of any one of modules A - D in previous syllabus of the QP. Applicants who have passed the capstone (which includes workshops) of the new QP do not need to meet this workshop requirement.
With effect from 1 July 2020, the new MRA is in force. The 2000 MRA (old MRA) ended on 30 June 2005. Transitional arrangement for the old MRA is in place.
The conditions for CPAA members to obtain HKICPA membership under the new MRA and the transitional arrangement of the old MRA are set out in our webpage on recognition status of CPAA.
The differences in the conditions are mainly:
New MRA | Transitional arrangement of the old MRA | |
---|---|---|
Registration date as CPAA Associate member | On or after 16 August 2004 | Before 16 August 2004 |
Place of registration and completion of the CPA Program | Australia or Hong Kong | Anywhere |
Conditions | See Q5 above | Pass the CPA Program and meet the Institute's practical experience requirement. No aptitude test, workshop or Capstone requirement. |
Deadline to pass the CPA Program | Two years from 30 June 2025 or the termination date of the MRA, whichever is earlier. | 30 June 2007 |