Hong Kong had 20 045 registered professional accountants at year-end. Of these, 3 126 were certified public accountants (CPAs) or public accountants, who are in public practice and entitled to perform statutory audits. There were 1 058 CPA firms and 118 corporate practices registered at year-end.

    The Hong Kong Society of Accountants is a self-regulatory body established under the Professional Accountants Ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants.