AICPA与HKCPA互认协议签署

 
根据HKCPA协会主席前日发给其所有会员的消息，HKCPA和AICPA以及NASBA已经就港美注册会计师互认问题达成一致，协议很快就会签署。尽管细节问题还未非常明确，但是根据Steven老师的推测，HKCPA经过IQEX考试可以获得申请AICPA的条件，而AICPA可以经过规定时间的进修课程获得HKCPA资格。相比较来说AICPA转换为HKCPA会更容易。
HKCPA协会消息全文如下：
Winnie Cheung，Chief Executive ; Registrar， Hong Kong Institute of CPAs，给所有会员发了一封公开信，证实香港将与美国互认。由于全文较长，大家可以重点关注的第七点红字。
Dear Members and Students，
Subject： China ; International
In part one of this June 2011 CE Update， I have focused on localnews. For this second part， I‘d like to share with you news from mytrips to New York and Beijing in March and April this year that may beof interest and relevance to you.
New York meeting
In early March， I travelled to New York for two meetings： the IFACchief executive’s two-day Strategic Forum and the Global AccountingAlliance two-day board meeting.
IFAC‘s strategic plan for 2011-2014
1. The IFAC CE Strategic Forum was created in 2003 where the chiefexecutives of a selected group of accounting institutes are broughttogether to discuss matters of particular relevance to the globalaccountancy profession and IFAC. Conclusions of the CE Forum providemajor input and influence to the IFAC board’s annual plans and actions.
2. The CE Strategic Forum 2011 discussed a number of key globalissues including the European Commission‘s green paper on audit policy，integrated reporting， the sovereign debt crisis in Europe， IFAC’sstrategic plan for 2011-2014 and how to keep the accounting professionrelevant. You are encouraged to visit the IFAC website and use thesearch function to get references to these subjects.
3. I， together with two other chief executives， Barry Melacon， theCEO of the American institute， and Helen Brand， the CEO of ACCA， wereinvited to present views on the opportunities and risks facing theprofession from three geographic perspectives. I identified three of themost critical risk factors for IFAC and the accountancy profession andproposed 15 mitigating actions. I greatly appreciated the opportunity togain a voice in IFAC‘s development of its strategic plan for the globalprofession.
4. With a focus to enhance the relevance of the profession， the IFACstrategic plan for 2011-2014 seeks to serve the public interest throughcontinually strengthening the worldwide accountancy profession andcontributing to the development of strong international economies. IFACsays it will do this by establishing and promoting high-qualitystandards， furthering international convergence and speaking out onpublic interest issues where the profession’s expertise is mostrelevant. Click here to read the full plan.
IFAC global survey on risk
5. Prior to the Strategic Forum， the president and chief executive ofeach member body of IFAC were asked to complete a global leadershipsurvey on a variety of topics including public sector finance，international standard setting and the professions‘ global voice， supplyand demand， attractiveness of the profession and corporate governance.Philip Tsai， our president， and I each completed a copy of thequestionnaire. Click here for the result of this global survey completedby 123 respondents from 1 January 2011 to 15 February 2011. Respondentsincluded 94 accounting institutes in 73 countries and jurisdictions，including Hong Kong and mainland China.
Representing Hong Kong

6. AICPA also took the opportunity to interview a number of CEs fortheir magazine， Journal of Accountancy， and I gave the view from Chinaand Hong Kong. The video is in two parts， entitled “China’s AccountingLandscape”， and “Lessons from Hong Kong‘s Convergence to IFRS” and isnow live on the magazine’s website.
Mutual Recognition Agreement （MRA） with the US CPAs
7. While I was in New York， I also took the opportunity to meet withUS IQAB， NASBA and AICPA representatives to finalize the terms of ourMRA. The proposed agreement was approved by the Institute‘s council andIQAB board in March and April respectively. Pending approval of theAICPA and NASBA boards in July and August， we expect to sign theagreement in October this year. I look forward to announcing the fulldetails then. Beijing meetings
8. I traveled to Beijing with the president and two vice presidentsin March， which is part of our twice yearly leadership visits to talk toour mainland counterparts about issues and concerns as well as jointprojects and collaborations. We met with heads of the accounting bureauand supervision and inspection bureau of the MoF， the CICPA and theCSRC.
Cooperation on convergence
9. China’s ongoing convergence to IFRS needs continuous maintenance.It is important also that other areas of accounting in China such asauditing standards， code of ethics and independence， corporategovernance and disclosure， regulation and education are also moving tointernational benchmarks. The Institute is working closely with ourmainland counterparts on all these areas. International investors relyon this to invest with confidence in the capital market of Hong Kong，which is now largely built on mainland companies and money. We believeone important and critical way to maintain Hong Kong as a vibrant anddynamic international financial centre is by building on ourun［size=+0］ique positioning in our close collaboration with the mainlandand to bring about convergence of standards and practices in differentfacets of the capital market both between Hong Kong and mainland as wellas globally.
CPD recognition
10. To facilitate our members to gain CPD credits while they are inmainland China and vice versa， we discussed with CICPA the prospect ofmutual recognition and cross-offerings of CPD to members of the twoInstitutes. This would help our mainland based members to fulfill theirprofessional development needs in a cost effective manner.
China‘s 12th five-year plan and human capital
11. We discussed how the profession can contribute to the five-yearplan particularly in the development of human capital in support ofChina’s economic growth.
12. We signed an MoU to grant exemptions to our members for a fourthPRC CPA Uniform Examination paper， “Corporate Strategies and RiskManagement，” making it easier for our members to gain the mainlandqualification.
13. The globalization of the mainland economy has raised demand foraccounting professionals with an international outlook and offersdiverse opportunities to our members. Our presence in China willstrengthen our brand positioning， while we seek to open more doors andopportunities for all our members.