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“(CIMA)宣布，經(jīng)相互評(píng)估后，CIMA與香港會(huì)計(jì)師公會(huì)(HKICPA)，簽訂相互考卷豁免（MEPE）協(xié)議。這份協(xié)議于2013年7月1日起生效，直至2018年6月30日屆滿(mǎn)。根據(jù)協(xié)議，雙方會(huì)員可通過(guò)相互的考卷豁免安排，成為對(duì)方公會(huì)的會(huì)員。在此協(xié)議下，CIMA 的會(huì)員可獲豁免香港會(huì)計(jì)師公會(huì)專(zhuān)業(yè)資格課程（QP）的單元A（財(cái)務(wù)匯報(bào)）和單元B（財(cái)務(wù)管理）考試，并獲豁免香港稅務(wù)的能力測(cè)試。同樣地， HKICPA會(huì)員可獲豁免CIMA 的商業(yè)會(huì)計(jì)證書(shū)（五份以電腦作答之考卷）及其專(zhuān)業(yè)資格課程的所有考卷，惟績(jī)效戰(zhàn)略考卷及管理會(huì)計(jì)專(zhuān)業(yè)能力測(cè)試除外。”
英文原文是：
CIMA members applying for the Hong Kong Institute of CPAs membership must meet the following criteria:
1. You hold an accounting or non-accounting degree accredited or recognised by the Institute;
2. You have passed the CIMA Professional Qualification programme;
3. You have passed Module C (Business Assurance) and Module D (Taxation) of the Institute’s QP;
4. You have passed the final examination of the QP;
5. You have passed the Institute’s aptitude test on Hong Kong law;
6. You have gained at least three years of relevant accounting experience under an Institute-authorized employer or supervisor complying with the Institute,spractical experience requirements or, in the case of overseas experience, equivalent experience recognised by the Institute;
7. You are a CIMA member in good standing;
8. You must fulfill other standard membership application requirements of the Institute from time to time, e.g. be fit and proper and not subject to anyadverse disciplinary findings or pending complaint or investigation.
2. You have passed the CIMA Professional Qualification programme;
3. You have passed Module C (Business Assurance) and Module D (Taxation) of the Institute’s QP;
4. You have passed the final examination of the QP;
5. You have passed the Institute’s aptitude test on Hong Kong law;
6. You have gained at least three years of relevant accounting experience under an Institute-authorized employer or supervisor complying with the Institute,spractical experience requirements or, in the case of overseas experience, equivalent experience recognised by the Institute;
7. You are a CIMA member in good standing;
8. You must fulfill other standard membership application requirements of the Institute from time to time, e.g. be fit and proper and not subject to anyadverse disciplinary findings or pending complaint or investigation.
To enroll for the QP module(s), final examination or aptitude test, you are required to complete a preliminary assessment of your eligibility for theInstitute's membership under the MEPE before you may proceed to enroll.
