HKICPA和ACCA的难产协议

        2006年，HKICPA与ACCA的新的互认协议难产，此后二者之间不在互认，很多人很好奇HKICPA与ACCA的06年的新的agreement是什么样子的呢？

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       HKICPA成员想成为ACCA的(只要通过正规QP途径取得HKICPA的，无其它要求)

　　http://app1.hkicpa.org.hk/oldsite/recognition_overseas/ACCA/ACCA_FAQ.pdf

　　(Q1 A1)

　　a Hong Kong Institute of CPA member who qualified through the QP does not have to fulfill any extra criteria to apply for ACCA membership

　　ACCA想成为HKICPA的(需满足8个条款)

　　http://app1.hkicpa.org.hk/oldsite/recognition_overseas/ACCA/ACCA.pdf

　　1.You hold a university degree accredited or recognised by the Institute;

　　2.必须参加F4,F6，P7,P6P,P4的papers，不能免试，选修的P4-P7本来ACCA只要求学2门，但是如果想转港注，必须P7,P4,P6都考。同时，以上几项全部需采用香港法律及准则的试卷。

　　3.You have completed and passed the workshops of any one of the four modules of the Institute’s CPA Qualification Programme (QP);

　　4.You have passed the Final Examination (FE) of the Institute’s QP;

　　5.You have passed the Institute’s aptitude tests on Hong Kong law and taxation or the ACCA Hong Kong law and taxation variant papers mentioned above;

　　6.You have at least three years of practical experience in accountancy which has been gained under an Institute-authorised employer or supervisor;(这个是最难的2个亮点之一，从HK-ACCA经验是任何会计经验就OK，但是ACCA-HK，必须是HKICPA认可雇主)

　　7.You are an ACCA member in good standing and were registered as an ACCA student in Hong Kong or the U.K. on or after 16 August 2004; and(这个是第二个亮点，ACCA的学员注册，当时必须选择HK或者UK，自然，选China注册的，其它7条满足也是浪费)

　　8.You must fulfill the standard membership application requirements of the Institute i.e. verification of good character。