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Student Handbook

9.4 External Authorized Supervisor Scheme

It is the student's responsibility to attain the appropriate type and level of practical experience
to the prescribed standards for membership admission. Such experience should be acquired
under the supervision of an AE or AS registered with the Institute.

If the student's current employer or supervisor is not an existing AE or AS, the student should
encourage his / her current employer or supervisor which / who is eligible for registration to
apply to register as an AE or AS as soon as possible.

As a last resort, if the student is engaged in accounting related duties, but his / her current
employer cannot register as an AE and there is no one within his / her organization who is
eligible to register as an AS, he / she may apply to the Institute for the assignment of an
External Authorized Supervisor such that his / her working experience would still be regarded
as having acquired under an AS.

Applications will be considered by the Institute on an individual merit basis provided that the
following basic assignment requirements are met:

 an applicant is a registered student of the Institute who is not under the employ of an AE or
under the supervision of an AS (and they are not eligible to apply to register as an AE or AS)
and will complete the Institute's QP in full for membership admission purposes;
 the applicant is working full-time and his / her job is accounting-related;
 the application is supported by the applicant's employing organization; and
 the applicant has a supervisor within organization who is able to provide training and
guidance to the applicant.

You may refer to Form A-EAS which can be download from the Institute's website (Becoming a
Hong Kong CPA > Practical experience framework > External authorized supervisor scheme)
for more details on assignment requirements and procedures.

9.5 Applying for CPA Membership

When you have completed the final examination and gained sufficient practical experience
under AE or AS, you can apply for membership with the Institute. Students should complete
the membership application form obtainable from the Institute and return it together with the
Record Book or the Training Records and other relevant documents. Further details may be
obtained from the Admission Department of the Institute.

You are strongly advised to refer to the Support Manual for details on the documentation for
recording the practical experience as soon as you register as a student with the Institute.

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