Form EAS (Revised in November 2007)
THE EXTERNAL AUTHORISED SUPERVISORS SCHEME
APPLICATION FOR APPOINTMENT AS AN EXTERNAL AUTHORISED SUPERVISOR
Please read the Notes carefully before completing this Form.
Personal Data (Privacy) Ordinance: All information provided in this form will be used for purposes relating to the administration of
the Institute’s practical experience requirements for membership admission under the Professional Accountants Ordinance. In
addition, the Institute may use the collected data for statistical research and analysis. The provision of personal data by means of
this form is voluntary. However, insufficient information may result in rejection of an application. Data collected is accessible to
officers, committees or persons processing the application and related matters.
Applicants may access their personal data kept by the Institute and if applicable correct or update it. Please contact the Admission
Department at 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong (tel: 2287 7228) for the purpose.
To: Admission Department,
Hong Kong Institute of Certified Public Accountants,
27th Floor, Wu Chung House,
213 Queen’s Road East, Wanchai,
I wish to serve on the Institute’s Panel of External Authorised Supervisors. My details are:
Date of Registration as an Authorised Supervisor:
HKICPA Membership no., if any: HKID/Passport no.:
(To be completed by nonHKICPA member)
Number of HKICPA registered students / prospective HKICPA
members* currently under my supervision:
NOTE: The employment and correspondence details will be the same as those kept under your
Authorised Supervisor registration in the Institute’s records. If there is any change, please complete and
submit to the Institute the Employment Information Update Form for Authorised Supervisors (Form EIU).
Please return the completed application form by post to:
Admission Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road
East, Wanchai, Hong Kong.
P.S. Applicants may also submit their applications by hand to the Institute’s service counter at the above address during office
* Members/students of other accountancy bodies who are required to acquire practical experience under an Authorised Employer
/Authorised Supervisor for the HKICPA membership admission.
Form EAS (Revised in November 2007)
NOTE 1 – THE EXTERNAL AUTHORISED SUPERVISORS SCHEME
1.1 The External Authorised Supervisors Scheme aims at helping the Institute’s registered students who are not working
under an Authorised Employer (“AE”) / Authorised Supervisor (“AS”) but are engaged in accounting related duties to
gain relevant experience under the Institute’s mandatory Practical Experience Framework (“PEF”) for membership
admission. These students may apply to the Institute for the assignment of an External Authorised Supervisor such
that their working experience would still be regarded as having been acquired under an AE/AS.
1.2 Applications for the assignment of an External AS are made by the registered students and will be considered by the
Institute on an individual merit basis provided that the following basic criteria are met:
· The student must be sponsored by his/her employer (Sponsoring Employer).
· The Sponsoring Employer is required to ensure that
1. there is a supervisor (Sponsoring Supervisor) who, though not qualified as an AS, is able to provide adequate
coaching and guidance to the student.
2. the student is given adequate opportunities to acquire the required competencies prescribed under the
Institute’s PEF; and
3. both the Sponsoring Employer and the Sponsoring Supervisor will cooperate with the assigned External AS
as and when necessary.
1.3 An External Authorised Supervisor is an Authorised Supervisor assigned by HKICPA to train registered students who are
not working in the same organisation and whose employer/supervisor is not an Authorised Employer/Authorised
NOTE 2 – RESPONSIBILITIES OF EXTERNAL AUTHORISED SUPERVISORS
The External AS does not work in the same organisation as the Institute’s registered student(s) but s/he is required to:
2.1 With the cooperation of the Sponsoring Employer and the Sponsoring Supervisor, be available and able to motivate,
counsel and advise the registered student(s) assigned to him/her to prepare effectively to meet the Institute’s PEF
requirements for membership admission purposes.
2.2 Establish a documented work experience programme for the registered student and assess the registered student’s
achievement of the required competencies through regular discussions with the student and Sponsoring
Supervisor/Employer and sign off the Prospective Member’s Record of Practical Experience for the student.
2.3 An External AS can at most supervise 8 registered students, including those Institute’s registered students within his/her
organisation, at any one time.
NOTE 3 – APPOINTMENT REQUIREMENTS AND PROCEDURES
3.1 The applicant must be an Authorised Supervisor registered with the Institute AND is currently working in Hong Kong.
3.2 Applications to serve on the Institute’s Panel of External ASs will be considered by the Accountancy Accreditation Board.
Upon the Council’s approval of the appointment, an appointment letter will be issued to the External AS. Training will be
provided to the External AS upon the Institute’s assignment of student(s) to him/her.
3.3 The result of an application will normally be available 4 weeks after the date of receipt by the Institute unless further
information or clarification is required for the Board’s deliberations.
3.4 The appointment period will tie in with that of the relevant AS.
3.5 External ASs who are the Institute’s members will be eligible to claim 5 verifiable CPD hours per annum for supervising the
Institute’s registered student. At most, 20 verifiable CPD hours per year can be claimed under the role of supervising
both the registered students within the External AS’s organisation and those assigned to him/her. In addition, the
External ASs can claim verifiable CPD hours for attending the training course mentioned in 3.2 above on an hourforhour
NOTE 4 – ENQUIRIES
Please contact the Admission Department of the Institute via email: email@example.com; telephone: 2287 7228; or fax:
2575 6852/2865 6603.