Hong Kong - Country Commercial Guide
Licensing Requirements for Professional Services-Hong Kong & Macau

Includes license requirements for key professional services that are open to U.S. service providers.

Last published date: 2021-03-04

Legal Profession: The legal profession in Hong Kong is divided into two distinct branches - barristers (also known as “counsel”) and solicitors. Solicitors have limited rights of audience before the courts, whereas barristers have unlimited rights of audience in all courts and tribunals where legal representation is allowed. Lawyers practicing within one branch of the profession are not, at the same time, allowed to practice within the other.

The Bar Council of the Hong Kong Bar Association is the governing body for barristers; while the Law Society of Hong Kong is the governing body for solicitors. For details about the licensing requirements of the legal profession in Hong Kong, please visit the website of the Department of Justice of the Hong Kong SAR Government.

Accountancy Profession: The Hong Kong Institute of Certified Public Accountants (HKICPA) is the only statutory licensing body of accountants in Hong Kong responsible for the professional training, development and regulation of the accountancy profession. All statutory audit services in Hong Kong have to be provided by HKICPA practicing members or member firms with the required licenses issued by the HKICPA.

Below please find the links to HKICPA with details related to the HKICPA and the licensing requirements for the accountancy profession in Hong Kong.

Professional services provided by CPAs (practicing) in Hong Kong

Mutual recognition agreement between Hong Kong and U.S.

International affiliates admission requirements