(a) 為香港會計師公會會計師，或具同等資格； (b) 於獲得資格後，具備至少一年有關工作經驗； (c) 在香港中學會考中國語文科及英國語文科達C級/第三等級或以上，以及另外三科成績達C級或以上，或具同等學歷（註:過往香港中學會考中國語文科及英國語文科(課程乙)C級的成績，在行政上會被視為等同二零零七年或以後香港中學會考中國語文科和英國語文科第三等級的成績。）；及 (d) 具備良好的中英文書寫及溝通能力。

(a) be Certified Public Accountants of the Hong Kong Institute of Certified Public Accountants, or equivalent; (b) have at least one year’s relevant post-qualification experience; (c) have Grade C/Level 3 or above in Chinese Language and English Language together with three other subjects at Grade C or above in the Hong Kong Certificate of Education Examination (HKCEE), or equivalent (Note: Grade C in Chinese Language and English Language (Syllabus B) in HKCEE before 2007 is accepted administratively as comparable to Level 3 in Chinese Language and English Language in the 2007 HKCEE and henceforth.); and (d) possess good oral and written communication skills in both Chinese and English.