听说美国AICPA和香港HKCPA已经有互认协议了，是吗？

泡泡隆

具体是怎么互认呢？考了AICPA就不用考HKCPA也能拿到香港注会资格了？

谢谢大家指点！

adelinexiao

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.

http://www.hkicpa.org.hk/en/become-a-hkicpa/recognition-of-overseas-bodies/

adelinexiao

补充，对于hkicpa考aicpa,除了要成为hkicpa member以外，还要通过aicpa的IQEX考试。

泡泡隆

谢谢朋友，这条消息很新吧？是什么时候出来的啊？

看来条件听严苛的，不是那么容易互认啊，，，

泡泡隆

我也好奇呢，打开2楼的朋友给的网站看是最新的

adelinexiao

这个协议是在2011年11月生成的. HKICPA 那边很快就更新了. NASBA那边是最近两个月才更新的.