【信譽不再】美國帶頭不再認可香港會計師 金融地位進一步消失

Dear members,

Earlier this month, the Institute issued communications to Public Interest Entities (PIE) auditors regarding the non-renewal of the mutual recognition agreement (MRA) between the Institute and the U.S. International Qualifications Appraisal Board (IQAB), and updated the website to notify related parties of the background and implications of the matter.

The announcement had led to online speculation regarding the matter and, unfortunately, some of which referred to implications of the non-renewal which were overstated. The Institute had immediately responded and published a clarification statement on the issue of the non-renewal and clarified with the media swiftly.

Reasons for the non-renewal

For the past three years, the Institute had been engaged in protracted negotiations with the IQAB for renewal of the MRA. However, discussions came to an impasse specifically on the IQAB’s precondition for the new MRA to waive the established requirement for all IQAB accountants to have one year of local experience in order to obtain a practising certificate in Hong Kong, with audit experience soley obtained in the U.S. recognized instead. As such, the MRA will not be renewed after 31 December 2022.

It is important to note, the requirement for one year of local experience has been part of the MRA since it came into effect in 2011, and is in fact applicable to all other overseas bodies under similar recognition agreements. It exists to ensure that overseas applicants are familiar with the local audit environment and relevant legal requirements in order to meet the necessary professional standards when performing audits in Hong Kong.

Impact of the non-renewal

As a result of the non-renewal, members of the Institute who are eligible to become a member of the U.S. State Boards of Accountancy under the MRA are encouraged to take advantage of the MRA before it expires on 31 December 2022. While members of the U.S. State Boards of Accountancy will not be qualified to be registered as engagement quality control reviewers (EQCR) in Hong Kong after the MRA expires, those who wish to continue to be a registered EQCR of PIE auditors may apply for registration as a CPA with the Institute under the MRA on or before 31 December 2022 provided that they meet all the required conditions.

Recognition agreements with various overseas bodies
The Institute is a founding member of the Global Accounting Alliance (GAA), an international accounting coalition of the world's premier accounting bodies. As such, we have various types of recognition agreements with a number of member bodies of the GAA and other accounting bodies within the international community.

These agreements include MRAs, reciprocal membership agreements and mutual examination paper exemptions, covering the mutual recognition of members’ professional qualifications between the Institute and its counterparts and/or the full or partial exemption of membership admission requirements.

The Institute will continue to utilize its position among the international community of professional accounting bodies, to lead the accountancy profession and uphold Hong Kong’s status as a leading international financial centre.

We wish to reiterate and reaffirm members that the Institute will continue to seek to uphold the professional standards and values of the profession in Hong Kong, and advocate for our members’ best interests as we continue to review any other reciprocal membership agreements or MRAs.

Sincere regards,

Hong Kong Institute of Certified Public Accountants

睇完封信先好笑，叫埋個FRC回應先有用

應該要做嘅係去問美帝：

點解要分手? 我地 2011 年起埋一齊個陣，你唔係已經知道 97 之前，我仲同英國個 ex 一齊個陣已經一早有依樣野 (本地經驗要求) 嘅咩? 你一直都知架喎 ! 而且你咁多年一直都 no problem with it? 點解你依家先拎出來講? 點解你要用依樣野，喺依個時候，拎來做理由分手? 我唔信，你老實同我講，其實你係咪一直都只係貪圖我個發牌權? 依家我個發牌權俾人搶咗，你就嫌棄我，唔鍾意我，唔要我喇，你同我講啊 !!! 我唔要分手啊 !!! 如果係其他問題，我可以改架，但你唔講清楚，我點改? 你快啲講啊 !!!

但都屌咗啦

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呢到點講你都唔會信架啦

支持三萬隻攻打美國 中國人 不吃這一套

Nelson有嘢港喎。
林智遠：港美會計互認協議屬不平等條約
文章日期：2022年5月31日

【明報文章】港美會計師互認協議年底將會終止，消息一公布，引起各方揣測，有些揣測甚至提升至中美博弈的層次，令人費解！互認協議確實提升了香港會計師專業資格的全球認受性，並且方便會計師全球工作，增加資格的易攜性；但同時，互認協議必須合理、合法、對等及公平。當互認協議的更新不合理、不合法、不對等及不公平，相關互認協議必然走上終止之路。

申會計執業證書須具港工作經驗

為方便大家了解港美互認協議的爭議地方，可以先了解會計師與執業會計師的分別及資格差異。香港會計師公會是香港唯一法定專業會計師註冊組織，至本年4月底，公會有逾46,700名會員可採用「會計師」稱謂。

會計師若想在香港提供簽署法定核數報告服務，必須申請公會的執業證書。申請的會計師，須擁有不少於4年在港的全職認可會計工作經驗，其中最少一年經驗必須是獲會計師資格後累積；若全部經驗是獲得會計師資格後累積，則規定的全職經驗可減至30個月。成功申請執業證書的會計師，可使用「執業會計師」稱謂，筆者就是香港5146個執業會計師之一。

美要求可藉當地經驗取代 不合理公平 不符港法例

公會與美國國際資格評審委員會（IQAB）的互認協議，自2011年簽署生效開始，都是互認雙方「會計師」資格。假如來自IQAB的申請人想成為香港的執業會計師，申請人都必須具備一年在港會計工作經驗，才可成為香港的執業會計師。換言之，來自IQAB的申請人要成為香港的執業會計師，一直都不能以在美會計工作經驗取代在港會計工作經驗。據公會解釋，在過去3年與IQAB商討互認協議的更新及延長時，IQAB堅持要求美國會計工作經驗可取代香港會計工作經驗。

簡而言之，IQAB希望通過互認協議的更新，可以使來自IQAB的申請人不僅能成為香港會計師，更進一步可成為香港的執業會計師。可是，IQAB的更新要求卻不合理，並不合法，亦不對等及更不公平。

首先，要求來自IQAB的申請人須具備一年在港會計工作經驗，不僅是為了確保香港的執業會計師質量，更是為確保海外申請人在港從事審計工作時，了解香港相關法規的要求，及達至一定專業水平。港美會計準則及法律有明顯差異，我們怎能確保只有在美經驗的IQAB申請人，已經清楚了解香港相關會計準則及法律？既未了解，怎能擔起香港執業會計師的責任？怎有能力提供簽署法定核數報告服務？在美經驗並不能代替在港經驗，IQAB要求並不合理。

此外，一年在港會計工作經驗的條件，是香港法例要求。《專業會計師條例》第29A（2）條清楚列明，「執業證書不得發給申請人，除非申請人令理事會信納（a）他通常居於香港；及（b）他擁有理事會認為必需的本地經驗及本地法律及常規的知識」。法例清楚要求本地經驗、本地法律及常規知識，IQAB的要求根本就不符合相關法例。

為實施新會計專業規管制度，《2021年財務匯報局（修訂）條例》已在去年獲立法會通過，並於同年刊憲。根據該條例，香港會計專業的主要規管權力，將由公會轉交會計及財務匯報局，後者將成為全面而獨立的會計專業規管機構；包括發出執業證書的權力，亦由公會轉交會財局。筆者近日在立法會審議該條例中先訂立後審議的附屬法例，包括將於今年下半年生效的附屬法例。假如該條例正式生效，公會根本沒有法定權力答應IQAB的要求。

協議不保證對等承認工作經驗

即使公會承認來自IQAB申請人的在港會計工作經驗，反向地，公會的會計師卻未必可以獲得在美相同對等互認。因為美國是實行聯邦制，香港公會的會計師要對等獲得執業證書，仍要向申請的州份，按該州要求，才能獲得執業證書。美國55個司法管轄區，就有55套要求，有些州份清楚要求申請執業證書的人士，必須是該州居民及擁有社會安全號碼（social security number）。

港美會計師互認協議不能保證所有美國州份，相同對等承認香港會計工作經驗，IQAB的要求並不對等。現時香港公會與多個海外及內地團體的互認協議，都要求具有一年在港經驗，才能獲得執業證書，因應IQAB的要求而更新互認協議，對這些團體並不公平。

據報美國會計師公會有43萬會員，把美國經驗代替香港經驗，那43萬會計師便可隨時自由來港執業，絕對影響香港執業會計師的質素與數量，更會嚴重影響香港5146名執業會計師的業務。香港公會不與IQAB更新延長互認協議，絕對合情、合理及合法。

作者是立法會議員、資深執業會計師

咁快出來護航，其實關注點佢都講左FRC權力問題，遲下根本慢慢走向同國際甩勾，個個大會人數都多過HKICPA架，所謂保住4 萬會員飯碗咪睇下慢慢點磨落去囉

所有焦點去晒美國會計師無左黎香港執業嘅便利，美國取消互認係美國蝕晒底


今次取消互認明顯係防止香港啲支那上市公司借美國會計師資格去造數

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