星期二, 6月 17, 2008

會計師之路 (三)

上次馬沙奉勸有志成為香港會計師的年輕人,千萬不要放洋。主要原因是以往大部份海歸派,回港後多應考留學時所屬國家之會計師公會的專業考試,待取得該國的專業資格及相關工作經驗後,才透過香港會計師公會與外國的公會簽訂互認協議,在近乎無附加條件下成為香港會計師公會會員。

呢個方法本來有好多好處,因為不同國家有不同的教學及考試方式。放洋考生由於在學時已熟習該國的專業訓練模式,故應考時定必會事半功倍。因為這點,以往同枱食飯,但大家各自修行,你有你考英、美、澳會試,我有我考香港會試的情況,便經常在各位身邊出現。

咁點解馬沙話現在放洋不好?

因為近年香港會計師公會跟外國會計師公會新簽定的專業互認協議及細則,跟以往的存有重大分別。

先講美國會計師協會 (American Institute of Certified Public Accountants (AICPA)),自從上一份協議於05年終止後,新協議還在安排中。換句話說,05年7月起取得美國會計師 (CPA(US)) 資格的人士,暫不被香港會計師公會承認。

另一個港生放洋熱門地方澳洲算是最好,根據與澳洲會計師公會 (CPA Australia (CPAA)) 05年簽訂的新協議,留學生 (*) 在成功取得澳洲 CPA(Aust) 資格 (**) 後,只要完成 CPA Qualification Programme (QP) 其中一個 Workshop,再應考一個叫 Aptitude Test (***) (即取得 CPA Qualification Programme (QP) Final Examination (FE) 合格),再加特定受監控 (Gained under an Authorised Employer (AE) or Authorised Supervisor (AS) ) 的工作經驗,就可註冊成為香港會計師。

淵源最深的英國特許公認會計師公會 (The Association of Chartered Certified Accountants (ACCA)),情況更是慘不忍睹,篇幅所限,下次再續。

(2008年6月17日刊於《am730》)

(*) You hold an accredited or recognised degree from an Australian university through a course wholly undertaken in Australia or a university degree accredited or recognised by the Institute, excluding a university degree awarded by a university in Hong Kong.

(**) You have passed the CPA Australian CPA Programme, including the three compulsory core segments and three specific elective segments of Financial Reporting and Disclosure, Financial Risk Management, and Assurance Services and Auditing required by the MRA. You can satisfy the three specificelectives requirement, as an alternative by passing the Final Examination (FE)of the CPA Qualification Programme (QP) of the Hong Kong Institute of CPAs.

(***) You have passed the Institute's aptitude test. You can satisfy the aptitude test requirement by passing the FE of the Institute's QP or the CPA Australia course in Hong Kong Law and Tax to be accredited by the Institute.

4 則留言:

匿名 說...

with all due respect, i hv a different view.

- if u study abroad, to take qp exam, u only need to take law and tax exams(and if u have studied common laws, to boost up your tax knowledge alone). so if u are smart you would only be 1 session later than your friends from local uni.

- as far as i know, almost none of the IBD of major ibanks recruit from local universities. if u aim high and take a long term view, why deferred by such an easy exam and stay at hong kong?

honestly, don't be fooled by the so-called world ranking..

貓空子 說...

想問下版主... 覺得aicpa在香港地位如何呢?

如果冇諗住在香港掛牌簽report, 持外國有名的會計師會(即美帝/袋鼠國)的資格係咪好多香港的commercial都承認呢?

mc 說...

no matter what you get, no matter how to achieve, just a certificate in the end. it really depends on your career goal. it's just a ticket to the field only. The licensing system shouldn't have much effect to the way you act in the future.

nicolas 說...

i am a CA australia and i can change to hkicpa without takin any tests here in hk, so its ok