(a) 為香港會計師公會會計師，或具備同等資格 (b) 在獲得上述資格後，具備至少三年有關工作經驗；以及 (c) 香港中學文憑考試或香港中學會考中國語文科及英國語文科成績達第3等級／C級或以上，以及另外三科成績達第3等級／C級或以上; 或同等學歷。

(a) be Certified Public Accountants of the Hong Kong Institute of Certified Public Accountants, or equivalent; (b) have at least three years’ relevant post-qualification experience; and (c) attained Grade C / Level 3 or above in Chinese Language and English Language together with three other subjects at Grade C / Level 3 or above in the Hong Kong Certificate of Education Examination (“HKCEE”) or the Hong Kong Diploma of Secondary Education Examination (“HKDSEE”); or equivalent.