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2010 MRA arrangements
Under the 2010 MRA, CPA Australia members are eligible to apply for HKICPA membership if they:
were admitted as an Associate member in Australia or Hong Kong on or after 1 September 2010
hold a university degree accredited or recognised by CPA Australia which is awarded by an Australian university and wholly undertaken in Australia; or accredited or recognised by the HKICPA, excluding a university degree awarded by a university in Hong Kong
pass the CPA Program in Australia or Hong Kong, including three specific segments of Financial Reporting and Disclosure / Financial Reporting, Financial Risk Management, and Assurance Services and Auditing / Advanced Audit and Assurance
complete and pass workshops of Module A (Financial Reporting) of the HKICPA’s Qualification Programme
meet the HKICPA's practical experience requirements under the Authorised Employer or Authorised Supervisor Practical Experience Framework (PEF)
pass the CPA Australia Course in Hong Kong Law and Tax accredited by the HKICPA (offered until 30 June 2010) or the HKICPA’s Aptitude Test
hold the CPA or FCPA status of CPA Australia and are a member in good standing
有几个必须
必须在香港或澳洲注册为Associate member
必须澳洲本土的大学毕业
必须通过cpaa 特定科目的考试
必须加考 module a 和 aptitude test
必须是香港注册会计师公会承认的经验 (HKICPA/CA mentor, HK 特定的公司) |
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