Hong Kong Institute of Certified Public Accountants (HKICPA)

A holder of a Hong Kong CPA credential may be eligible to sit for the International Qualification Examination (IQEX) if he or she meets the eligibility criteria set forth in the 2020 Mutual Recognition Agreement (MRA).

Member in Good Standing

You must be a member in good standing with the Hong Kong Institute of Certified Public Accountants. Your application will not be complete without a Letter of Good Standing.

Note: You must have obtained the HKICPA credential on or before December 31, 2020.

Education

You must meet the following education requirements:

• completed a three-year baccalaureate or higher degree
• completed the HKICPA Qualification Programme which took effect in 1999

Note: If you did not qualify by completing HKICPA’s Qualification Programme but you obtained your HKICPA credential in or before 2001, you are grandfathered into this agreement as meeting the education criteria of the eligibility requirements of this agreement.

Examination

You must have passed the Final Examination of HKICPA’s Qualification Programme which took effect in 1999.

Note: If you did not qualify by completing HKICPA’s Qualification Programme but you obtained your HKICPA credential in or before 2001, you are grandfathered into this agreement as meeting the education criteria of the eligibility requirements of this agreement.

Experience

You must have completed a minimum of three years of relevant work experience prior to obtaining the HKICPA credential AND one of the following:

• with a four-year baccalaureate degree, you must have completed an additional two years of relevant work experience after obtaining the HKICPA credential OR
• with a three-year baccalaureate degree, you must have completed an additional three years of relevant work experience after obtaining the HKICPA credential

Continuing Education

You must be in compliance with the CPD requirements of HKICPA.

Materials to Be Submitted

The following documents must be submitted to support your application:

• Letter of Good Standing from Hong Kong Institute of Certified Public Accountants. You will need to contact HKICPA to request this letter.

Exclusions

Hong Kong CPAs who obtained their HKICPA credential by qualifying under a reciprocal agreement that HKICPA may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and similar agreements which HKICPA may have or may have had at any time.