Licensing requirements for professional accountants

Licensing Requirements

In Hong Kong, according to "Professional Accountants Ordinance", an auditor (a practising CPA) must:

be a member of the Hong Kong Institute of Certified Public Accountants (HKICPA);
hold a (valid) professional accountants’ practicing certificate issued by the HKICPA;
accept the HKICPA’s regulations, including:
follow internationally accepted accounting and auditing standards;
follow internationally recognized codes of professional accountants.