Hong Kong Institute of

Cer t i fi ed Public Account ant s

Our Ref: C/RPAE, M9
25 July 2014
Dear Authorized Employer,
Request for informatioo Update and Feedback on AE Scheme 2014
Thank you for your staunch support in the training of our future generation of
accountants by acting as the Institute's Authorized Employer (AE) under the Practical
Experience Framework. Your role in the tripartite relationship between the prospective
CPA, the employer and the Institute is crucial to the training and development of our
registered students under your supervision.
The Institute is committed to continuously improve the quality and delivery of the
AE Scheme by regularly gathering comments and suggestions from registered students
and AEs and making refinements to the Practical Experience Framework. We are now
writing to seek your views on the implementation of the AE Scheme to date and also to
provide us an update on the students' progress in acquiring their practical experience
under the AE Scheme.
In this connection, please complete the enclosed Record Update Form and correct any
part of the information therein which is incorrect or missing. In particular, please provide
us with information on the training of staff under the AE scheme by completing Section 3
of the Form and the enclosed Attachment 1.
Please also give us your feedback on the AE Scheme in Section 4 of the Form.
If there is any change of training personnel, please complete the enclosed Appenddx
where appropriate and return it to the Institute together with the completed Record
Update Form and Attachment 1.
To enable the Institute to understand the students' current progress under the Practical
Experience Framework, all AEs are requested to complete and return the Record
Update Form to the Institute n or befor 22 August 2014.
Should you have any enquiries, please contact us on pef@hkicDa.orq.hk.
Yours sincerely,
Sonia Chan
Associate Director, Education & Training
SC/IN/yf
Ends.
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37th Floor, Wu Chung House,
213 Queen's Road East, Wanchai, Hong Kong
213+
Te!852) 2287 7228
Fax852) 2865 6776
(852) 2865 6603
Web www.hkicpa.org.hk
E-mailKkicpa@hkicpa.org.hk
HONG KONG INSTITUTE OF CERTIFIED PUBLI C ACCOUNTANTS
Recor d Updat e Fo>m f or Ay t hor i zed Empl oyer s (2014)
The information shown below is taken from your Authorized Employer (AE) record which is computerized.
Personal Data (Privacy) Ordinance: Alll information provided in this form will be used for purposes relating to the
administration of the Hong Kong Institute of Certified Public Accountants ("Institute")'s practical experience requirements
for membership admission under the Professional Accountants Ordinance. In addition, the Institute may use the collected
data for statistical research and analysis. The provision of personal data by means of this form is voluntary. Data
collected is accessible to officers, committees or persons processing the updating and related matters.
Unless otherwise agreed, hard copies of any documents containing your personal data that you provide to the Institute will
become the property ofthe Institute and will not be returned to you. The Institute willl destroy any documents it holds in
accordance with its internal policy and applicable laws. Please refer to the Institute's privacy policy and personal
information collection statement on its website at: hittp://www.hkicpa.org.hk/en/.
Applicants may access their personal data kept by the Institute and if applicable correct or update it. Please contact the
Education & Training Department at 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong or on
(852) 2287 7228 for this purpose.
The completed Record Update Form should be sent to the Institute by email: pef@hkicpa.org.hk OR by post to:
Education & Training Department PEF Team, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung
House, 213 Queen's Road East, Wan Chai, Hong Kong.
For enquiries, please contact the Education and Training Department - PEF Team of the Institute via email at:
pef(S)hkicpa.ora.hk or on telephone: (852) 2287 7228.
Secti0'n 1 Particulars ff 0gaBiizaiyon (NOTE
1 1 Name f Organization
1 -2 Office Address
1 3 TelephO'ne Ho.
1e4 FaxM
1 5 Email
1 6 Website
1-7 Registration Date as an AE
1 8 Has I have the nominated Counselorfs) been subject t any disciplinary aetioii by the HKICPA
OT0accountancy bodies since last update? (NOTE 1.5)
P Please insert a 'Z' /n the appropriate box. (Must fill in)
No.
Yes, the nominated Co'unselor(s) has I have been subject to disciplinary action.
Name of nominated Counselor
Name of accountancy bodies
Date of disciplinary action
Page 1 of 7
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1 o9 Registered Subsidiairy(ies) (NOTE 4)
Section 2 -' Particulars f Traiming Personnel (NOTES)
2 A Is there any change f training personoei?fe.g. removal from CPA membership of nominat(Bd Counselors)
P PfeasB insert a 'Z' in the appropriate box, (Mustsn)
No.
Yes. 4 1 Please complete the attached Appendix |
2.2 Current Training Personnel
HKICPA
Name Membershiip N'o if am
Member-ln-Charge (NOTE I)
Scheme C-<D diniato (WOT 2J
Nominated CounBelor (NOTE j j
Page 2 of 7
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Section 3 - Training of St af f det he AE Scheme
3o1 Particulars of HKICPA registered stuident(sI other prospective member{s)^ wh are ewrBntlv
syparvised by nornlnated Cunsal Dr(s) under the AE scheme:
i - HKICPA registered stydent(s)^:
(A) Reported in last update # Pfease complete AttachmBnt 1
(B) Newly Joined since last update
P Please insert a , in the appropriate box. (Must in)
Nil.
Yes. ^ Please complete the table below:
Name of
Nominated Counselor
Student No. Name of
Registered Student
Commencement
Date of
Employment
(YYYY-mm-dd)
End Date of
Employment
(VVW-MM-DD)
(IF APPLICABLE)
e.g. CHAN, TAI MAN E.G. SO72345 e.g. WONQ ME/MEI e.g. 2012-01-01
IIL Other prospective memteer(s)
P Piease insert a "^"m the appropriate box, (Must fMI In)
Nil.
Yes, Please complete the table below:
Name of
Nominated Counselor
Name of Institute Number of
Prospective Member
(NO NEED TO FILL IN STUDENT NAME)
E.G. CHAN, TAI MAN E.G. HKIAAT E.G. 2
# Registered student(s) HKi CPAQP student(s)
Prospective member(s) Memiber(s) / student(s) of other accouintancy bodies or those prospective student{s) intending to enroll in the QP
who are required to acquire practical experience under an Authorized Emiployer I Authorized Supervisor for
HKICPA membership admission.
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Page 3 of 7
(07/2014)
Sectini 4 - Feedback on the AE Schema
1 2 3 4 5
4 1 How woul d you rate the current AE scheme in
training prospective CPAs? V e r y e f f e ^ Not effective
(Please circle as appropriate)
4 2 Do yy have tlw feedbaGk on the AE scheme?
P Piease msesrt a Z' /n the appropriate box.
No.
Yes. ^ Please give your feedback below.
Feedback on the AE Scheme
1. Have you encountered any difficulties in implementing the AE scheme?
2. Do you have any suggestions to improve the AE scheme?
3. Other feedback I suggestions:
Page 4 of 7
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Section Undertaking and Declaration
5.1
5.2
5.3
We undertake to train registered student(s)/prospective member(s)within our organization under
the Authorized Employer registration.
We agree to abide by the principles/requirements to be prescribed by the Hong Kong Institute of
Certified Public Accountants from time to time during our registration as an Authorized Employer.
We agree to ensure that the HKICPA Training Records of the registered student(s)/prospective
m'ember(s)#are duly reviewed and signedoff periodically, at least oo an annual basis, (NOW3.4)
5.4 We agree that each Counselor can at most supervise 8 students/prospective membersat aoy
ne time, (NOTE3.6)
5.5 We understand that the Institute has the right to terminate our registration as an Authorized
Employer if the Qualification and Examinations Board is of the view that we are unfit to continue our
registration, (NOTE 6)
5.6 We undertake to notify the Institute in writing, details of the disciplinary action to the Institute if any
of the nominated Counselor(s) has/have been subject to disciplinary action by the HKICPA or other
accountancy bodies, (NOTE 1.5)
5.7 We undertake to fully co-operate with any enquiry, briefing, interview or investigation conducted by
the Institute in relation to our registration and role as an Authorized Employer.
5.8 We declare that the above information given in this form is true and complete to the best of my
knowledge and belief, and we waive all claims against the HKICPA for any loss or damage we may
suffer arising from this update form.
For and on behalf f:
Name f Orgaiikafe' ni
Signature Organization Chop
Name of therubeInhCtwge Date
# Registered student(s)
Prospective memiber(s)
HKI CPAQP student(s)
Member(s) I student(s) of other accountancy bodies or those prospective stuclent(s) imtendiing to enroll
in the QP, who are required to acquire practical experience under an Authorized Employer / Authorized
Supervisor for HKICPA membership admission.
Page 5 of 7
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MOTES
NOTE 1 ft/I EM BER=m=CH ARGE ("MIC")
1.1 The MIC must be an HKICPA member and hold a senior management position in the organization, such as the proprietor
or partner of a CPA practice or a director of a commercial organization.
1.2 The Form must ba signed by the MIC for and on behalf of the organization.
1.3 The MIC will have the overall! responsibility for the Authorized Employer registration.
1.4 The MIC can also register as a Counselor to train registered students/prospective members.
1.5 The MIC should notify the Institute if he/she has information that the nominated Counselor{s) has/have been subject to
disciplinary action by the HKICPA or other accountancy bodies. A discipliinary record with HKICPA or other accountancy
bodies of a Counselor will not automatiicallly result in rejection of the nomimation of the Counselor concerned. The
Institute may, however, wish to make further enquiries before approviing the nomination of the Counselor.
NOTE 2 SCHEME COORDINATOR ("SC")
2.1 The SC will serve as a communication channel with the HKICPA.
2.2 The SC will be responsible for the co-ordination of the Authorized Employers Scheme within the organization.
2.3 The SC is not required to possess a professional qualification if he/she will only take up a communication and
co-ordination role.
2.4 The SC who is also nominated as a Counselor has to satisfy the corresponding qualifying requirements before he/she is
eligible to sign off Training Records of registered students/prospective members under the Authorized Employer's employ.
NOTE 3 - COUNSELOR
3,1 An Authorized Employer is required to nominate suitable staff member(s) who has at least three years' membership with
HKICPA or an accouintancy institute accepted by the Counciil of the Institute to serve as Counselor(s). Full members of
the following accountancy bodies currently accepted by the Council are eligible to become a Counselor of the Authorized
Employer: -
Institute of Chartered Accountants in Australia
Institute of Chartered Accountants in England and Wales
Institute of Chartered Accountants in Ireland
Institute of Chartered Accountants of Scotland
CPA Austral ia*
Institute of Chartered Accountants of Zimbabwe
New Zealand Institute of Chartered Accountants
South African Institute of Chartered Accoumtants
Canadian Institute of Chartered Accountants
U.S CPA**
3.2
* CPA Australia ("CPAA") members who faiii under the 2005 and 2010 Mutual Recognition Agreements
("MRA") between the Institute and CPAA have to meet the requiirements for HKICPA menmbershio in
order to be eligible to become a Counselor of the Authorized Employer.
** Designation granted by relevant U.S. State Board of Accountancy.
For the details of the MRAs between the Institute and overseas accountancy bodies, please refer to the HKICPA
website at: http www, hkicpa .org. hk/en/become-a-hkicpa/recoQn;itiorvof-overseas-bodies/.
Full members of HKICPA who have not attained three years' memibership with HKICPA but have at least three years'
membership with their parent institute previously recognized by the Council of HKICPA are also eligible to become a
Counselor of the Authorized Employer.
3.3
eligible to become a Counselor of the Authorized Employer.
are also
3.4
3.5
3.6
Counselors are delegated with the responsibilities to train registered students/prospective members under the employ of
the Authorized Employer and sign off Training Records of the registered students/prospective members at least on an
annual basis.
The Counselor does not have to be the immediate supervisor of the registered student(s)/prospective member(s) but
he/she is required to be available and able to motivate, counsel and advise the registered student(s)/prospective
mennber(s) under his/her supervision to prepare effectively to meet the HKICPA's practical experience requirements for
membership admission purpose.
Each Counselor can at most supervise 8 regiistered students/prospective members at any one tiime. However, If he/she
wishes to supervise more than 8 registered students/prospective members, prior approval from the Institute must be
sought by the relevant Authorized Employer and the Institute will consider such applications on an iindividual merit basis.
HKICPA members who have registered as a Counselor willI be entitled to 5 verifiable CPD hours per annum for supervising
a registered student. At most 20 verifiable CPD hours per year can be claimed under such role.
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Page 6 of 7
(07/2014)
NOTE 4. GROUP REGISTRATIO'N OF AUTHORBZED EMPLOYER
An Authorized Employer can be a CPA practice, a commercial or publiic entity. A holding company of a group together with its
subsidiaries or an entity with its affiliates which will be trainiing registered students/prospective members ofthe Institute under the
Practical Experience Framework for HKICPA memibership purpose may register as an Authorized Employer provided that the
subsidiaries/affiliates are operating under a cenitralized human resources function and under the influence and control of the
Member-ln-Charqe (MIC) so that the group as a whole provides a consistent training environment (human resources and training
systems) to the registered students/prospective members. An Authorized Employer which wishes to include its
subsidiaries/affiliates in the registration ofthe Authorized Employer is required to submit a letter certifyimg the above relationship of
the group companies and a group chart, certified as true and correct by the MIC, showing the names of the holding
company/entity and subsidiaries/affiliates which will be training registered students/prospective members of the Institute for
HKICPA membership admission.
NOTE 5 - RECOGNITION ANiD BENEFITS
5.1 After registration, an Authorized Employer is welcome to mention its status as "An Authorized Employer of the Hong Kong
Institute of CPAs" in its recruitment advertisements and materials to attract budding accountants to join the organization.
With regard to publicity for any other purposes, prior approval should be obtained from the Institute for any reference made
to and/or the use of the Institute's name in any promotional materials.
5.2 A list of newly-registered Authorized Employers wiill be posted on the HKICPA website and updated from time to time.
5.3 A full list of Authorized Employers with their name, address and contact details will be posted on the HKICPA website.
5.4 The Institute will provide guidelines and information to Authorized Employers from time to time to assist them in carrying
out their responsibilities under the Schema
NOTE 6 TERMINATION OF REGISTRATION
The regiistration of an Authorized Employer will be subject to the Qualification and Examinations Board's review on a case-by-case
basis, which may result in temnimation if the Authorized Employer fails to meet the registration requirements or responsibilities of an
Authorized Employer; the Board is of the view that the Authorized Employer has abused its status, or that it is unfit to provide
structured training to the Institute's registered students/prospective members; the Authorized Employer misuses the Institute's logo
or uses it for misleading marketing beyond the authorization of the Institute; or the Authorized Employer does not fully co-operate in
any enquiry, briefing, interview or investigation conducted by the Institute.
NOTE 7 = CHANGE OF PARTICULARS M ANNUAL RECORD UPDATE
IF THERE IS ANY CHANGE IN THE PARTICULARS OF ORGANIZATION, please correct the Record Update Form as appropriate.
NOTE 8 - INFORMATION UPDATE
ANY SUBSEQUENT CHANGE OF TRAINING PERSONNEL AND/OR PARTICULARS OF YOUR ORGANIZATION should be
notified to the Institute by completing "Authorized Employer - Information Update Form" (FORM AEMP-U) which can be
downloaded from the Institute's website (http ://www. hkicpa .org, hk): Homepage Become a Hong Kong CPA Practical
experience framework Competency-based practical experience framework Form AEMP=U.
Pag e 7 of 7
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Attachment 1
Organization Name:
AE M .
SectiOEii 3 Training off Staff mnder the AE Scheme
(1HKIGPA Registered stydent(s) currently supervised by nominated Cynselr(s)
Please fi l l ut riame(s) of nominated Cyinselo's and end date of employrnent, if appli' oabia
(A) Student(s) reported in last update:
Name of Student Name of Reqistered $tudent(s) Commencement End Date of
Nominated No. Date of Employment
Counselor Employment (vvvv-mm-dd)
(PLEASE FILL OUT) (wvv-mm-dd) OF APPLiCABLEI
Sub-Total:
Total no. of students:
Page 1 of 1 Print on: 2014.07.
HONG KONG INSTITUTE OF CERTIFIEDPUBLIC ACCOUNTANTS
Mot i on Update for Aiothoirtae'd Employers
ISectlQn 1 - NAME QF ORGANIZATION^
Appendix
|SectiOBi2-INCQiVliMG TRAINING PERSONNElJ
Detalis offncommg MembeNn-Charge
Name: (Mr./Mrs./Ms *)
Job position:
(Full name in BLOCK letters)
HKICPA membership no.:
Contact Details: Tie in with the Institute's Member record
_{ )
(Chinese name, if any)
Effective date of this change: (yyyy/mm/dd)
Details of incoming Schema Co-ord'mator
Name: (Mr./Mrs./Ms *)
(Full name in BLOCK letters)
Job position: Service since:
. ( )
(Chinese name, if any)
(yyyy/mm/dd) Professional qualification HKICPA membership no.:
Other accountancy body (Please specify:
Effective date of this change: (yyyy/mm/dd)
Details ofmcammg nommated Counsehr
1. Name: (Mr./Mrs./Ms *)
(Full name in BLOCK letters)
_( )
(Chinese name, if any)
Job position: Service since:
(yyyy/mm/dd)
Professional qualification*^: HKICPA membership no.:
Member of other accountancy body
& Name of Institute:
e Date of admission:
(yyyy/mm/dd)
Membership no.:
Effective date off this change: (yyyy/mm/dd)
2. Name: (Mr.s./Ms,)
Job position:
(Full name in BLOCK letters)
Service since:
_( )
(Chinese name, if any)
(yyyy/mm/dd)
Professional qualification*: HKICPA membership no.:
Member of other accountancy body
s Name of Institute:
Date of admission:
(yyyy/mm/dd)
Membership no.:
Effective dale of this change: (yyyy/mm/dd)
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[Section 3 - OUTGOIMG TRAINING PERSONNEl]
Details of outgoing Member-ln-Charge
Name: (Mr./Mrs./Ms.*) ( )
(Full name in BLOCK iettere) (Chinese name, if any)
J ob position: HKICPA membership no.:
Effective date of this change; (yyyy/mm/dd)
DBtails of outgoing Scheme Co-ordinator
Name: (Mr./Mrs./Ms.*) ( )
(Full name in BLOCK letters) (Chinese name, if any)
J ob position: Effective dale of this chamge:
(yyyy/mm/dd}
Professional qiua'lifjcation#: D HKICPA membership no,:
Other accountancy body (Please specify:
Details of outgoing nominated CounseiQr(s)
1. Name: (Mr./Mrs./Ms *) ( )
{Full name in BLOCK letters) (Chinese name, if any)
J ob position: Effective date of this change:
(yyyy/mm/dd)
Professional qual if ication*: HKICPA membership no.:
Member of other accountancy body
Name of Institute:
s Date of admission:
(yyyy/mm/dd)
Membership no.:
2. Name: (Mr./Mrs./Ms*)
( )
(Full name in BLOCK letters) (Chinese name, if any)
J ob position: Effective date f this change:
(yyyy/mm/dd)
Professional q'ualification#: HKICPA membership no.:
Member of other accountancy body
Name of Institute:
Date of admission:
(yyyy/mm/dd)
Membership no.:
(Please use separate sheet, if necessary)
* Please delete as appropriate,
# Please put a in the appropriate box.
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