申請人須 – (a) 為香港會計師公會的註冊會計師，或具備同等資格；(b) 在取得資格後具有至少五年從事會計／審計工作的全職工作經驗；(c) 符合語文能力要求，即在香港中學文憑考試或香港中學會考中國語文科和英國語文科考獲第3級（註）或以上成績，或具同等成績；(d) 在香港中學文憑考試或香港中學會考另外三科考獲第3級／C級或以上成績，或具同等學歷；及 (e) 具備良好中、英文會話及書寫技巧。

Candidate should – (a) be a Certified Public Accountant of the Hong Kong Institute of Certified Public Accountants, or equivalent; (b) have at least 5 years’ full time post-qualifications working experience in accounting/auditing; (c) have met the language proficiency requirement of Level 3 (Note) or above in Chinese Language and English Language in the Hong Kong Diploma of Secondary Education Examination (HKDSEE) or the Hong Kong Certificate of Education Examination (HKCEE), or equivalent; (d) have Level 3/ Grade C or above in three other subjects in the HKDSEE/ HKCEE, or equivalent; and (e) have good oral and written communication skills in both English and Chinese.