香港会计师公会于本月初在官方网站上发出补充及澄清声明，确认了该会与美国的对口机构 – 美国国家会计委员会全国协会(National Association of State Boards of Accountancy，简称NASBA)属下的美国国际资格评估委员会(U.S. International Qualifications Appraisal Board, 简称IQAB)于2011年签订的互认对方会计师资格的协议，将于今年12月31日到期。（详细公告见文末）
该份声明提到，自有关协议生效以来，希望在香港执业的美国会计师，需要具备一年的香港工作经验，才可申请成为香港的执业会计师。过往美国的申请者不能以在美国的经验取代于香港的工作经验；否则，只能成为公会的普通会员。
在过去三年期间，两地的会计师公会就互认协议商讨，希望美国经验可取代香港的本地经验，让美国会计师直接成为香港执业会计师，否则协议将不会继续。
但根据这份声明，香港会计师公会确认与美国的IQAB就上述的谈判至今未能达成延长双方互认协议的共识。换言之，双方目前对对方会计师资格互认的协议，将于今年12月31日到期后失效。
香港会计师公会解释，要求美国会计师具备一年香港工作经验，是为了确保海外申请者在香港从事审计工作时，了解香港相关法规的要求及达致一定专业水平。
不过，有关安排并未有得到香港主流传媒报导下，却在网上引起质疑声音。有网民批评香港会计师公会低调公布，蒙混过关。
有网民分析，美国IQAB放弃延续谈判，延续承认香港的会计师资格，很可能与香港会计师公会失去发牌权力有关。去年10月，香港立法会通过修例将会计师审计执业发牌权力，从香港会计师公会身上没收，并交由特区政府财务汇报局负责，而该局成员都必须由特首委任。
IQAB是什么，与哪些机构建立了MRA？
据美国国家会计委员会全国协会官网介绍，NASBA/AICPA国际资格评估委员会 (IQAB) 是美国会计专业与其他服务贸易总协定 (GATS) 签署国之间的纽带。通过互认协议（MRA），来自另一个国家的合格专业会计师可以在美国执业，而无需完全重新认证。希望在同一国家执业的美国注册会计师也获得了类似的认可。
IQAB目前已与以下专业机构建立了MRA：
南非特许会计师协会
澳洲会计师公会
澳大利亚和新西兰特许会计师 (CAANZ)
加拿大注册会计师 (CPAC)
香港会计师公会 (HKICPA)
爱尔兰特许会计师 (CAI)
Instituto Mexicano de Contadores Publicos (IMCP)
苏格兰特许会计师协会 (ICAS)
任何希望与US-IQAB签订互惠协议的专业会计机构都必须向NASBA提交意向书。该信函应包含对组织的性质和目标、其成员规模及其对申请MRA的兴趣的简短书面描述。如果组织无权授予包括审计权在内的执业特权，则必须提供证据证明它可以帮助美国注册会计师从许可机构获得这些特权。
MRA到底有什么用？简单说，如果您是与US-IQAB签订互惠协议的专业会计机构会员，您希望获得美国注册会计师执照，参加并通过国际资格考试 (IQEX)即可 。如果您所在的会计机构未与US-IQAB签订互惠协议，您希望获得美国注册会计师执照，您需要作为55个司法管辖区之一的候选人参加统一注册会计师考试。
国际资格考试 (IQEX)介绍
IQEX涵盖与美国会计实务相关的道德、专业和法律责任、商业法和税收。IQEX考试不能替代美国注册会计师考试，仅用于测试与美国会计实践相关的领域。IQEX目前使用统一注册会计师考试规则 (REG) 部分的管理。考试内容在AICPA的统一CPA考试蓝图的REG部分中进行了概述。考试中包含基于任务的模拟。
香港注册会计师证书持有人参加IQEX的资格标准
美国国家会计委员会全国协会官网也明确，香港注册会计师证书持有人若符合 2020年互认协议 (MRA) 规定的资格标准，则可有资格参加国际资格考试 (IQEX)。
这些资格标准包括信誉、教育、考试、经验、继续教育标准。
详细如下：
AICPA持证人申请在香港执业的资格标准
香港会计师公会承认的海外会计师团体有：
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NASBA/AICPA IQAB – 香港与美国的互认协议
美国注册会计师申请在香港执业，也需要达到众多资格标准。Regarding the non-renewal of the current mutual recognition agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (the Institute) and the U.S. International Qualifications Appraisal Board (IQAB), which will expire on 31 December 2022, the Institute would like to supplement and clarify as below:1.The Institute currently has various MRAs with member bodies of the Global Accounting Alliance (GAA) and other accountancy bodies. These agreements cover the mutual recognition of members’ professional qualifications between the Institute and its counterparts and full or partial exemption of membership admission requirements. All MRAs signed require overseas applicants to have one year of local (Hong Kong) experience in order to obtain a practising certificate in Hong Kong.
2.The requirement for IQAB accountants to have one year of local experience in order to obtain a practising certificate in Hong Kong has been part of the MRA in question since it came into effect in 2011. Applicants have not been allowed to replace locally obtained experience with audit experience in the U.S in the past. Those who do not meet the requirement may become a non-practising member of the Institute until 31 December 2022. In the past three years, the Institute has engaged in protracted negotiations with the IQAB for renewal of the MRA, where the IQAB stated its desire for the Institute to recognize audit experience obtained in the U.S. towards meeting the one-year local experience requirement, allowing its members to obtain the practising certificate in Hong Kong on application, otherwise the MRA would not be renewed. 3.This requirement for one year of local experience exists to ensure that overseas applicants are familiar with the local audit environment and relevant legal requirements in order to meet the necessary professional standards when performing audits in Hong Kong. In this relation, the Institute and IQAB could not come to an agreement, and therefore could not proceed on the renewal of the MRA.关于香港会计师公会(公会)与U.S. International Qualifications Appraisal Board (“IQAB”)的互认协议，将于2022年12月31日到期之事宜。公会现补充及澄清如下：公会现时与全球会计联盟 (The Global Accounting Alliance (GAA)) 成员机构及其他专业会计机构签署了互认协议，互认对方会员的专业资格／豁免部分登记条件。各互认协议均要求海外申请者需具备一年本地(香港)经验，方可在香港成为执业会计师。IQAB会员需具备一年本地(香港)经验才可成为本港执业会计师的条件，自公会与IQAB的协议于2011年生效已存在，过往申请人不能以在美国的经验取代于香港的工作经验。否则，只能成为公会的普通会员。在过去三年期间，IQAB与公会就互认协议商讨，希望美国的经验可取代香港的本地经验，让IQAB会员直接成为香港执业会计师，否则协议将不会继续。惟要求IQAB会员需具备一年本地(香港)经验的条件，是为了确保海外申请者在香港从事审计工作时，了解香港相关法规的要求及达致一定专业水平，因此公会与 IQAB 未能达成共识以延长双方的互认协议。The current mutual recognition agreement (“MRA”) between the Hong Kong Institute of Certified Public Accountants (the “Institute”) and the U.S. International Qualifications Appraisal Board (“IQAB”) will expire on 31 December 2022.
Background
In the past three years, the Institute has engaged in protracted negotiation with the IQAB for renewal of the MRA. The IQAB had insisted that the precondition to continue with the MRA was for the Institute to recognize audit experience obtained in the U.S. towards meeting the audit experience requirement for obtaining the practising certificate in Hong Kong. However, the Institute is unable to accept audit experience obtained in the U.S. as meeting the one-year recent local experience requirement stipulated by the Professional Accountants Ordinance. This local experience requirement is to ensure that overseas applicants are familiar with the local audit environment and relevant legal requirements and professional standards before they could perform audits in Hong Kong. As such, the MRA will not be renewed after 31 December 2022.Members of the Institute who are eligible to become a member of the U.S. State Boards of Accountancy under the MRA would be encouraged to take advantage of the MRA before it expires on 31 December 2022.Arising from this non-renewal of the MRA, members of the U.S. State Boards of Accountancy will not be qualified to be registered as engagement quality control reviewers (“EQCR”) in Hong Kong after the MRA expires.
Members of the U.S. State Boards of Accountancy who wish to continue to be a registered EQCR of Public Interest Entities Auditors may apply for registration as a CPA with the Institute provided that they meet all the conditions in the MRA on or before 31 December 2022.
转自 capitalwatch.com
