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June 7, 2013

HKICPA and CIMA agree to mutual examination paper exemptions

by Daniel Milroy Maher

The Hong Kong Institute of CPAs (HKICPA) and the Chartered Institute of Management Accountants (CIMA) have signed a mutual examination paper exemptions (MEPE) agreement.

The MEPE will be active 1 July – 30 June 2018, and puts into effect the exemption of examination papers when members from one organisation join the other.

The decision means that members of CIMA will no longer be required to complete modules A (financial reporting) and B (corporate financing) included in the HKICPA programme, as well as the aptitude test on Hong Kong taxation.

In return, HKICPA members are exempt from the certificate in business accounting, and the CIMA’s professional qualification papers, bar the performance strategy and management accounting competence paper.

This agreement follows a mutual review process in 2011 where both bodies assessed each other’s qualification programmes.

Related linkHong Kong Institute of CPAsChartered Institute of Management Accountants

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