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会计人员在香港经济发展中起着很大作用。香港会计人员分三级:普通会计员、高级会计员、会计师。会计师又分执业会计师与非执业会计师;只有执业会计师才能开设会计事务所,非执业会计师负责为其任职的工商界、教育界、政府部门服务。到1992年初,香港共有会计师6144人,其中1399人为执业会计师。香港会计师的晋升工作,由香港会计师公会负责。包括组织会计师资格统一考试,授予会计师资格证书等工作。晋升会计师的途径为:申请成为会计师公会的注册学生;参加统一资格考试,取得会计师资格。凡愿成为会计师的人士,具备预科学历程度(要求其中两门学科达A级,或三门学科达0级。A级为高等程度,0级为普通程度)就可申请成为会计师公会的注册学生,学习系统的教材和课程,准备参加会计师资格考试。每年的六月和十二月,由会计师公会举办统一的资格考试。考试分三个阶段:第一阶段考会计
Accountants play a large role in the economic development of Hong Kong. Hong Kong accounting staff at three levels: ordinary accountants, senior accountants, accountants. Accountants are divided into certified public accountants and non-certified public accountants; only a certified public accountant to open an accounting firm, non-practicing accountants responsible for their work in business, education, government services. By early 1992, there were 6,144 accountants in Hong Kong, of whom 1,399 were certified public accountants. The promotion of Hong Kong accountants is the responsibility of the Hong Kong Institute of Certified Public Accountants. Including the unified examination of organizational accountants qualifications, certificates granted to accountants and other work. The way to be promoted to accountants is: to apply for becoming a registered student of the Society of Accountants; to take the Unified Qualifying Examination and obtain the qualification of accountant. Those who wish to become an accountant may apply for becoming a registered accountant of the Hong Kong Institute of Certified Public Accountants if they possess the degree of preparatory academic qualifications (two of them are required to be Grade A or two or three subjects with Grade A of higher level and Level 0 of ordinary skill) , Learning system materials and courses, ready to participate in accounting qualification examination. In June and December of each year, the Institute of Accountants conducts a uniform qualification examination. The exam is divided into three stages: the first stage test accounting