Download - HKICPA AE Return
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8/12/2019 HKICPA AE Return
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Hong
Kong Institute of
Cert i f ied Public Accoun tan ts
Our Ref: C/RPAE, M9
25 July 2014
Dear
Authorized Employer,
Request for informatioo Update and Feedback on AEScheme 2014
Thank you for yourstaunch 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 studentsunder 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 toseekyour views on the implementation of the AEScheme todate 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 informat ion therein which is incorrect or missing. In particular,
please
provide
us
with
information on the training of staff
under
the AEscheme by completing Section 3
of the Form and the
enclosed
Attachment 1.
Please also give us your
feedback
on the AEScheme in Section 4 of the Form.
If
there
is any
change
of training personnel,
please
complete the
enclosed
Appenddx
where appropr iate and return it to the Institutetogetherwith the complet ed 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 re turn the Record
Update Form to the Inst itute n or befor 22 Augus t 2014.
Should you have any enquiries,
please
contact us on [email protected].
Yours sincerely,
Sonia Chan
Associat e Director, Education & Training
SC/IN/yf
Ends.
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37th Floor, Wu Chung House,
213Queen'sRoad
East,
Wanchai, Hong Kong
213+
Te 852)
2287 7228
Fax852)
2865 6776
(852) 2865 6603
Web www.hkicpa.org.hk
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H O N G KON G INSTITUT E OF CERTIFIED PUBLIC A C C O U N T A N T S
R e c o r d
Update
Fo>m
fo r Ay
t h o r i z e d
Employers (2014)
The
information
shown below is taken
from
yourAuthorizedEmployer(A E) record
which
is computerized.
Personal Data (Privacy) Ordinance:
Alll
information provided in this
form w i l l
be
used
for
purposes
relating to the
administration
of the Hong Kong Institute ofCertifiedPublic Accountants ("Institute")'s practical experience requirements
f ormembership 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
toofficers,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 Institutewi l l
become the property ofthe Institute and wi l l not be returned to you. The Institutewillldestroy any documents it holds in
accordance
w i t hits internalpolicyand applicable laws.
Please
refer to the Institute's privacypolicyand personal
informationcollection
statement
on its website at:
hittp://www.hkicpa.org.hk/en/.
Applicants mayaccesstheir personal datakept by the Institute and if applicable correct or
update
it . Please contact the
Education &TrainingDepartment 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: [email protected] OR by post to:
Education &TrainingDepartment PEF Team, Hong Kong Institute ofCertifiedPublic Accountants, 27th Floor, Wu Chung
House, 213
Queen's
Road East,Wan Chai, HongKong.
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 ff0gaBiizaiyon (NOTE
1
1
Name fOrganiza t ion
1
-2
Office
Address
1 3 TelephO'ne Ho.
1e4 FaxM
1 5
Email
1 6
Website
1-7 Registrat ion Date as an AE
1 8 Has I have the nominated Counselorfs) been subject t any disciplinary aetioii by the HKICPA
OT 0 accountancy bodies since last update? (NOTE 1.5)
P Please insert a Z /n the appropriate box. (Must fil l 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
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1o9 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
a ppropriate
box,
(Must sn)
No.
Yes. 4 1 lease complete the
attached
Appe ndi x |
2.2 Current Trai ning
Personnel
HKICPA
Name
Membershiip
No
i am
Member-ln-Charge
(NOTE
I
Scheme C-
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Section3 -
Training
ofStaf f dethe AE
Scheme
3o1
Particularsof
HKICPA
registered
s t u i d e n t ( s I
other pro spec tiv e member{s) ^ whareewr Bntlv
syparvised
by
nornlnatedCunsalDr(s) under the AE scheme:
i HKICPAreg iste red styden t(s)^:
(A) Reported
in
last update
#
Pfease complete AttachmBnt
1
(B ) NewlyJoi ned since last update
P Please insert a , in theapp ropriate box. (Must in)
Nil.
Yes. Please complete thetable below:
Nameof
Nominated Counselor
Student No.
Name
of
Registered Student
Commencement
Dateof
Employment
(YYYY-mm-dd)
End Date of
Employment
(VVW-MM-DD)
(IF APPLICABLE)
e.g. CHAN, TAI MAN
E.G .SO72345
e.g. WON Q ME/MEI e.g. 2012-01-01
IIL Other pro spec tiv e memteer(s)
P Piease insert
a ^ mthe
appropriate
box,
(Must fMI
In)
Nil.
Yes,
Please complete
the
table below:
Name
of
Nominated
Counselor
Name
of
Institute Numberof
Prospective Member
(NO NEED TO FILL
IN
STUDENT NAME)
E.G. CHAN, TAI MAN
E.G. HKIAAT
E.G.2
Registered student(s)
HKiCPAQP
student(s)
Prospective member(s)
Memiber(s)/
student(s)
of
otheraccouintancy bodies
or
those prospective
student{s) intendingtoenroll
in
the QP
w h o
are
required
toacquire practical experience under an
Authorized
Emiployer I
Authorized
Supervisorfor
HKICPA
membership
admissi on.
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Sectini 4 - Feed back on the AE Schema
1 2
3
4 5
1 Howwouldyou rate the currentA E scheme in
training prospective CPA s?
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 encoun tered any difficultiesinimplementing the AE scheme?
2 . Do you have any suggestions toimprovethe AE scheme?
3 .
Other feedback I suggestions:
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Section Undert aking 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 registrat ion as an Authorized Employer.
We agree
to
ensure that
the
HKICP A Training Records
of the
registered student(s)/prospective
m'ember(s)#are duly reviewed and signedo ff periodically, at least oo an annual basis, (NOW3.4)
5.4 We agree that each Counselor can at most supervise 8students/prospective mem bers at 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 theview that we are unfit to continue our
registration,
(NOTE 6)
5.6 We undertake to notify the Institute inwriting, 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
f u l l y
co-operatewith any enquiry,
briefing,
interview or investigat ion 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 lossordamagewe may
suffer arisingfrom this
update
form.
For and on behalf f:
Name f Orgaii kafe' ni
Signature Organi zatio n Chop
Name of therubeInhCtwge Date
Registered student(s)
Prospective memiber(s)
HKICPAQP student(s)
Member(s) I student (s) of other acc ount ancy bodies or those pros pecti ve stuclent(s)
imtendiing
to enroll
in
th e QP, who are r equired to acquire
practical
experience under an
Authorized
Employe r /
Authori zed
Supervisor forHKICPAmembersh ip admission.
Page
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MOTES
NOTE1 t/IE M
BER=m=CH
ARGE ("MIC")
1.1 The M IC must be an HKICPAmember 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 TheFormmust ba signed by the M IC for and on behalf of the organization.
1.3 The MI C w i l lhave the
overall
responsibilityfor the
Authorized
Employer registration.
1.4 The M IC can also register as a Counselor totrainregistered students/prospective members.
1.5 The MIC should notifythe Institute ifhe/she has informationthat the nominated Counselor{s)has/have been subject to
disciplinaryaction by theHKICPAor other accountancy bodies. Adiscipliinaryrecordwith HKICPAor other accountancy
bodies of a Counselor w i l l not automatiicallly result in rejection of the nomimation of the Counselor concerned. The
Institutemay, however,
wish
to make further enquiries beforeapproviingthe nomination of the Counselor.
NOTE2 SCHEME COORDINATOR("SC")
2 .1
The SC
w i l l
serve as a communication channelwiththe
HKICPA.
2.2 The SC w i l l be responsible for the co-ordination of theAuthorizedEmployers Scheme withinthe organization.
2.3 The SC is not required to
possess
a professional qualification if he/she wi l l 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
eligibleto sign o ffTrainingRecords of registered students/prospective members under theAuthorizedEmployer's employ.
NOTE
3 - COUNSELOR
3, 1 AnAuthorized Employer is required to nominate suitable staff member(s) who has at least three years' membership with
HKICPAor an accouintancy institute accepted by the
Counciil
of the Institute to serve as Counselor(s). Fullmembers of
the
following
accountancy bodies currently accepted by the
Council
are
eligible
to become a Counselor of theAuthorized
Employer:
-
Instituteof Chartered Accountants inAustralia
Instituteof Chartered Accountants in England and Wales
Instituteof Chartered Accountants in Ireland
Instituteof Chartered Accountants of Scotland
CP A Austral ia*
Instituteof Chartered Accountants of Zimbabwe
N ew Zealand Institute of Chartered Accountants
SouthAfricanInstitute 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 forHKICPAmenmbershio in
order to be
eligible
to become a Counselor of the
Authorized
Employer.
** Designation granted by relevant U.S.StateBoard o f
Accountancy.
Fo r the details of theMRAsbetween the Institute andoverseasaccountancy bodies,pleaserefer to the HKICPA
website at: http w w w , hkicpa.org . hk/en/become-a-hkicpa/recoQn;itiorvof-overseas-bodies/.
Full members ofHKICPAwho have not attained three years' memibershipwith HKICPA but have at least three years'
membership with their parent institute previously recognized by the
Council
ofHKICPA are also
eligible
to become a
Counselor of the
Authorized
Employer.
3.3
eligibleto become a Counselor of theAuthorizedEmployer.
are also
3.4
3.5
3.6
Counselors are delegated withthe responsibilities totrain registered students/prospective members under the employ of
theAuthorized 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 effectivelyto meet the
HKICPA's
practical experience requirements for
membership admission purpose.
Each Counselor can at most supervise 8 regiistered students/prospective members at any onetiime. However,Ifhe/she
wishes to supervise more than 8 registered students/prospective members,
prior
approval
from
the Institute must be
sought by the relevantAuthorizedEmployer and the Institute w i l lconsider such applications on an
iindividual
merit basis.
HKICPA
members who have registered as a Counselor
will
be
entitled
to 5
verifiable
CPD hours per annum for supervising
a registered student. At most 20verifiableCPD hours per year can be claimed under such role.
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NOTE4. GROUPREGISTRATIO'NOFAUTHORBZEDEMPLOYER
A n Authorized Employer can be a CPA practice, a commercial or publiic entity. A holding company of a group togetherwith its
subsidiariesor an entitywithits affiliates which
wi l l
be trainiing registered students/prospective
members
ofthe Instituteunder the
Practical Experience Framework for HKICPAmemibership
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 of th e Authorized Employer is required to submit a let ter certifyimgthe
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
wi l l
be training registered
students/prospective members
of the Institute for
HKICPAmembership admission.
NOTE5 - RECOGNITIONANiDBENEFITS
5.1 Afterregistration, 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
tojointhe organization.
Withregard topublicityfor anyotherpurposes,prior approval should be obtained
from
the Institute for any
reference
made
toand/orthe use of the Institute'snamein any promotional materials.
5.2 Alistof newly-registered Authorized Employers
wiill
be postedon the HKICPAwebsite and updatedfromtime to time.
5.3 Afu l l listof Authorized Employerswiththeirname,
address
and contactdetails w i l lbe postedon the
HKICPA
website.
5.4 The Institute
w i l l
provide guidelines and information to Authorized Employers
from
time to time to
assist
them in carrying
out their responsibilities undertheSchema
NOTE6 TERMINATIONOF REGISTRATION
The regiistration of an Authorized Employer
w i l l
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 registrationrequirementsor responsibilities of an
Authorized Employer; the Board is of the view that the Authorized Employer has
abused
itsstatus, or that it is
unfit
to provide
structured training to the Institute's registered students/prospective members; the Authorized Employermisuses the Institute's logo
or
uses
it for misleading marketing beyond the authorization of the Institute; or the Authorized Employerdoesnot
fullyco-operate
in
any enquiry, briefing, interview or investigation conducted by the Institute.
NOTE7 = CHANGE OF PARTICULARSMANNUALRECORD UPDATE
IF THERE ISA N Y CHANGE IN THEPARTICULARSOFORGANIZATION,pleasecorrect the Record Update Form as appropriate.
NOTE
8
- INFORMATION
UPDATE
A N Y SUBSEQUENT CHANGE OF TRAINING PERSONNEL AND/OR PARTICULARS OF YOURORGANIZATION 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
.o rg , h k : Homepage
Become a Hong Kong CPA
Practical
experience
framework
Competency-based
practical
experience
framework
Form
AEMP=U.
Pa g e 7 of 7
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Attachment
1
Organization Name:
A E
M.
SectiOEii3
Training offStaffmnder the AE
Scheme
(1HKIGPARegistered styd ent(s ) curre ntl y superv ised by nomin ated Cynselr(s)
Please f i l l
ut riame(s) of no min at ed
Cyinse lo 's
and end
date
of employr nent , 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 Employm ent (vvvv-mm-dd)
(PLEASEF I L L
OUT) (wvv-mm-dd)
OF
APPLiCABLEI
Sub-Total:
Totalno. of students:
Page 1
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HONG
KONG INSTITUTE OF
CERTIFIEDPUBLIC ACCOUNTANTS
M o t i o n
Update for Aiothoirtae'd Employers
ISectlQn
1 -
NAME
QF
ORGANIZATION^
Appendix
|SectiOBi2-INCQiVliMG TRAINING
PERSONNElJ
Detalisoffncommg
MembeNn-Charge
Name:(Mr./Mrs./Ms*)
Job position:
(Full
name inBLOCK letters)
HKICPA
membership no.:
Contact Details: Tie inwiththe Institute's Member record
_{
)
(Chinese name,
if any)
Effectivedate
of thischange: (yyyy/mm/dd)
Details
o fincomingSchema
Co-ord'mator
Name:
(Mr./Mrs./Ms
*)
(Full
name inBLOCK letters)
Job position: Service since:
. (
)
(Chinese name, if any)
(yyyy/mm/dd)
rofessional
qualification
HKICPAmembership no.:
Other accountancy body (Please specify:
Effective date
of
this change:
(yyyy/mm/dd)
Details ofmcammg nommated Counseh r
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.:
Effectivedate off
thischange:
(yyyy/mm/dd)
2 . Name:(Mr.s ./Ms,)
Job position:
(Full
n a m e inBLOCK letters)
Service since:
_(
(Chinese name, if any
(yyyy/mm/dd)
Professionalqualification*: HKICPA membership
no :
Member
of
other accountancy body
s Nameof
Institute:
Dateo f
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)
Job 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)
Job position: Effec tive dale of th is 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)
Job position: Effective date of th is change:
(yyyy/mm/dd)
Professional qual f cation*: HKICPA membership no.:
Member of other accountancy body
Name of Institute:
Date of admission:
(yyyy/mm/dd)
Membership no.:
2 Name: (Mr./Mrs./Ms*)
( )
(Full name in BLOCK letters) (Chinese name, if any)
Job position: Effective date f th is 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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