繁體中文
會計師做啲乜
會計師嘅工作分兩大方向。喺會計師樓，佢哋按客戶行業查核帳目、計稅同提供諮詢；喺企業或機構內部，就負責日常記帳、月結年結、編製財務報表、做預算同成本分析，同維持內部控制。兩邊都要向管理層或客戶解釋數字，並配合審計同合規要求。工作節奏跟住結帳周期，年結同報稅季節最忙。帳目一般按香港財務報告準則（HKFRS）編製，會員亦須遵守公會嘅《專業會計師道德守則》。
入行關卡：專業資格課程
成為香港會計師公會會員嘅必經之路係專業資格課程（QP）。入學要求為年滿十六歲、品格良好，並持公會認可院校頒授、達資歷架構第四級或以上嘅高級文憑／副學士或同等學歷。QP分Associate Level（十個單元）、Professional Level（四個單元）同Capstone三個階段，共十四個單元加一個Capstone；非會計主修一樣可以報讀。QP由教育、考試同經驗三部分組成，學員須完成工作坊同考試；公會會員亦可透過Global Accounting Alliance同海外會計團體互認。
實務經驗、會員註冊同執業證書
實務經驗要求最少三年、累計至少五百個工作日，每年至少一百三十個工作日，並須在四個選定技術元素各累積最少七十五個工作日。會員條件包括持認可學歷、通過QP、取得符合框架嘅經驗、品格良好、年滿二十一歲。如要簽發法定審計報告，須另外申請執業證書，並符合《會計及財務匯報局條例》嘅會計經驗要求。
English
What accountants do
Accountants work in two broad directions. In a firm they examine client accounts by industry, handle tax and advise; inside a company or institution they keep the books, run month-end and year-end closing, prepare financial statements, budget, analyse costs and maintain internal controls. Either way they explain the numbers to management or clients and support audit and compliance. The rhythm follows the reporting cycle, with year-end and tax season the busiest. Financial statements are generally prepared under Hong Kong Financial Reporting Standards (HKFRS), and members must follow the Institute's Code of Ethics for Professional Accountants.
The gate: the Qualification Programme
The route to HKICPA membership runs through the Qualification Programme (QP). Entry requires being aged 16 or above, of good character, and holding a higher diploma or associate degree at QF Level 4 or above (or equivalent) from an Institute-recognised institution. The QP has three levels, the Associate Level (10 modules), the Professional Level (four modules) and the Capstone — 14 modules plus a Capstone in all. Non-accounting majors may apply. The QP covers education, examination and experience, with students attending workshops and sitting examinations, and members can reach reciprocal membership with overseas accountancy bodies through the Global Accounting Alliance.
Practical experience, membership and practising certificate
Practical experience requires a minimum of three years and at least 500 Working Days, at least 130 Working Days a year, and at least 75 Working Days in each of four selected technical elements. Membership conditions include a recognised qualification, passing the QP, experience under the framework, good character and being at least 21. To sign statutory audit reports you must separately apply for a practising certificate and meet the accounting-experience requirements under the AFRC Ordinance. The Institute is the statutory standard-setter for Hong Kong Financial Reporting Standards, Hong Kong Standards on Auditing and the Code of Ethics, with independent oversight by the AFRC.
