| 词条 | Hong Kong Institute of Certified Public Accountants |
| 释义 |
| name = | pronounce = | native_name = 香港會計師公會 | native_name_lang = | nickname = | named_after = | image = HKICPA logo.gif | image_size = | alt = Logo of the HKICPA | caption = Logo of HKICPA | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = HKICPA | motto = | predecessor = Hong Kong Society of Accountants | merged = | successor = | formation = {{Start date and years ago|df=yes|1973|01|01}} | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Statutory body corporate established under Professional Accountants Ordinance | purpose = | headquarters = Wanchai, Hong Kong | location = | coords = | region = | services = | products = | methods = | fields = | membership = >42,000 | membership_year = | language = | owner = | sec_gen = | leader_title = President | leader_name = Eric Tong | leader_title2 = Vice-president | leader_name2 = Law Fu Yuen, Patrick | leader_title3 = Vice-president | leader_name3 = Johnson Kong | leader_title4 = Chief executive and registrar | leader_name4 = Vacant | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = >16,000 | students_year = | website = {{url|hkicpa.org.hk}} | remarks = | formerly = | footnotes = }} The Hong Kong Institute of Certified Public Accountants (Chinese: 香港會計師公會) (HKICPA) is the professional accounting body of Hong Kong. Its main responsibilities are:
Recognition with other institutionsAssociation of Chartered Certified Accountants (ACCA)Prior to 2002, Hong Kong accountants were allowed to obtain full memberships from both Association of Chartered Certified Accountants (ACCA) and HKICPA under a joint examination scheme between the two institutions. A mutual recognition agreement was then announced between the two institutions;[1] this has been renewed from 2010 until 2015.[2] Institutes of Chartered AccountantsHKICPA has Mutual Recognition Agreements with the major Chartered Accountant bodies worldwide:
These agreements, in general, only apply to relatively recent HKICPA members who qualified through the Qualification Programme. Other overseas bodies or British qualified accountantsHKICPA also has recognition arrangements in place with:
StatusIncorporated by the Professional Accountants Ordinance (Chapter 50 of the Laws of Hong Kong) on 1 January 1973, the Hong Kong Institute of Certified Public Accountants (the Institute) is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accountancy profession. There is an associate organisation called the HKAAT. International linksThe Institute is a member body of the following international or regional organisations :
See also
References1. ^HKICPA announcement regarding the recognition arrangement, 2005 2. ^Agreement for Recognition Arrangements between ACCA and HKICPA, ACCA, 2010 External links
4 : Accounting in Hong Kong|Professional associations based in Hong Kong|Organizations established in 1973|Member bodies of the International Federation of Accountants |
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。