谢谢大家指点!作者: adelinexiao 时间: 2012-1-24 08:08
是有护认协议,但是考了aicpa,必须要有工作经验(也就是有membership) 之后才能申请,并且要通过hkicpa的apptitude test. 详情如下 Application Requirements for U.S. CPAs A U.S. CPA applying for the Hong Kong Institute of CPAs membership needs to meet the following criteria: (1) You are a U.S. CPA, i.e. you hold a current CPA licence, in good standing, issued by a U.S. State Board of Accountancy. (2) Degree requirement:- (a) You are required to hold a baccalaureate degree recognized by the relevant U.S. State Board of Accountancy. If you obtained your U.S. CPA licence on or after 24 October 2011, the degree has to consist of 150 semester hours, as set out in section 5(c)(2) of the Uniform Accountancy Act, including at least a baccalaureate degree. (b) The degree must have been substantially undertaken in the United States (i.e. at least 90 semester hours must have been undertaken in the United States). (3) You have passed the U.S. Uniform CPA Examination. (4) You have passed the Institute's Aptitude Tests on Hong Kong Law and Hong Kong Taxation. (5) You have at least 3 years of relevant accounting experience recognized by the Hong Kong Institute of CPAs (the Institute). Generally, the Institute recognizes U.S.-based accounting experience which meets the requirements of the relevant U.S. State Board of Accountancy and Hong Kong-based experience gained under an Institute-authorized employer or supervisor.