hkicpa ae return

8/12/2019 HKICPA AE Return

1/11

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

[email protected]


2/11

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

Page 1 of 7

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3/11

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-


4/11

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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Page

3 of 7

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5/11

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:

Page 4 of 7

(07/2014)


6/11

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

5 of 7

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4)


7/11

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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8/11

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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9/11

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

of

1 Print on: 2014.07.


10/11

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)

P:\E&T\PERAE-AS TrainingNAnnual Update

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11/11

[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.:


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.:


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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