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Student Handbook

9. Practical Experience for Membership

9.1 Practical Experience Requirements

In September 2002, the Institute introduced a set of guidelines, Practical Experience
Framework (the "Framework"), governing the attainment of practical experience for
membership admission purpose. The Framework was initially implemented on a voluntary
basis and then became mandatory on 1 January 2005. Under the Framework, experience
gained after 1 January 2005 for membership admission purpose will be recognized only if it is
gained under the supervision of an Authorized Employer ("AE") or Authorized Supervisor
("AS") accredited by the Institute to train a prospective CPA.

The Framework follows the Institute's objective to strengthen the effectiveness of the practical
experience competence requirements for admission to membership, and is in line with the
practices of many overseas professional bodies that particular recognition is given to the vital
role of supervision of practical experience and guidance provided by an AE or AS.

It is the student's responsibility to ensure that he / she acquires the appropriate type and level
of practical experience under the supervision of an AE or AS registered with the Institute. If
the student's employer or supervisor is not currently registered as an AE or AS, the student
should encourage his / her employer or supervisor which / who is eligible for registration to
apply to register as an AE or AS as soon as possible.

Students are allowed to use practical experience acquired before 1 January 2005 which may
not be gained under the Framework to support their membership application.

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