Candidates should (a) (i) have a Bachelor's degree in Accountancy from a Hong Kong university, or equivalent; or (a) (ii) be a registered student of the Hong Kong Institute of Certified Public Accountants' Qualification Programme (HKICPA QP) and have completed the Associate Level of QP, or equivalent; (b) have a pass result in the Aptitude Test (AT) in the Common Recruitment Examination (CRE); (c) have met the language proficiency requirements of Level 2 results in the two language papers [Use of Chinese (UC) and Use of English (UE)] in the CRE, or equivalent; (d) be able to speak fluent Cantonese and English; and (e) have a pass result in the Basic Law and National Security Law Test (BLNST).
Assistant Assessor Written Examination : Candidates who meet the entry requirements will be arranged to attend a written examination to be held tentatively in early November 2023. Candidates who are invited to attend the examination will normally receive an invitation by late October 2023 subject to the actual date on which the examination will be held. Candidates passing the written examination will be invited to attend the selection interviews, which are tentatively scheduled for January 2024. As it takes time to process all applications, an invitation to the written examination and / or the selection interview does not imply that an applicant has met the entry requirements of the Assistant Assessor post. If the situation warrants, the written examination may be deferred or cancelled. Any updates on the written examination arrangements will be announced on the Inland Revenue Department (IRD)'s website at http://www.ird.gov.hk.
Remarks : Candidates without the requisite CRE results or equivalent, but have met the other entry requirements and will sit for the CRE and / or BLNST to be held on 7 October 2023 in Hong Kong may also apply. They must indicate in their application forms the paper(s) they will attempt in the aforesaid examination. Their applications will be processed subject to their obtaining the requisite CRE results in the aforesaid examination.
(4) 香港高級程度會考中國語文及文化、中國語言文學或中國語文科C級或以上的成績會獲接納為等同綜合招聘考試中文運用試卷的二級成績。香港高級程度會考英語運用科或General Certificate of Education (Advanced Level)(GCE A Level)English Language科C級或以上成績會獲接納為等同綜合招聘考試英文運用試卷的二級成績。
(5) 在International English Language Testing System (IELTS)學術模式整體分級取得6.5或以上，並在同一次考試中各項個別分級取得不低於6的成績的人士。在IELTS考試成績的兩年有效期內，其IELTS成績可獲接納為等同綜合招聘考試英文運用試卷的二級成績。IELTS考試成績必須在職位申請期內(即由2023年8月18日至2023年8月31日)仍然有效。