Member / Student and Graduate

There are three classes of membership:  Fellow (FTIHK), Associate (ATIHK) and Affiliates. Membership is open to applicants who have appropriate taxation experience and are members of one of the accountancy or other professional bodies recognised by the Council of the Institute. University graduates who have appropriate taxation experience and have completed the Institute's Certified Tax Adviser (CTA) Qualifying Examination can also apply for membership. At present, the Institute has about  3,000 members.

Notes for Completion of Application for Membership
1
( a ) Tick the appropriate "Fellow" , "Associate" or "Affiliate" box.
( b ) A candidate applying for "Fellow" membership:
( i ) must be aged 30 years or above;
( ii ) must have been an Associate of the Institute, or a full member of one of the accountancy bodies or other professional bodies recognised by the Council for at least five years; and
( iii ) must have proved to the satisfaction of the Council that he/she has had not less than seven years’ experience in the field of taxation, and that he/she is a fit and proper person to be admitted as a Fellow as to his/her general character and suitability.
( c ) A candidate applying for "Associate" membership:
( i ) must be aged 21 years or above;
( ii ) must have been awarded a bachelor's degree from a university or an equivalent qualification recognised by the Council;
( iii ) must have passed such examination or examinations as may from time to time by bye-laws or otherwise be prescribed by the Council, or must have been a full member of one of the accountancy bodies or other professional bodies recognised by the Council; and
( iv ) must have proved to the satisfaction of the Council that he/she has had not less than three years' experience in the field of taxation, and that he/she is a fit and proper person to be admitted as an Associate as to his/her general character and suitability.
( d ) A candidate applying for "Affiliate" membership:
( i ) must be aged 21 years or above;
( ii ) must have been awarded a bachelor's degree from a university or an equivalent qualification recognised by the Council;
( iii ) must have passed such examination or examinations as may from time to time by bye-laws or otherwise be prescribed by the Council, or must have been a full member of one of the accountancy bodies or professional bodies recognised by the Council; and
( iv ) must have proved to the satisfaction of the Council that he/she is a fit and proper person to be admitted as an Affiliate as to his/her general character and suitability.
2
Copies of HKID card/passport, professional and other certificates must be attached to this application (the originals must be produced if required).
3
( a ) Fees must be enclosed with this application:
  Admission fee [note 3 (b)] Annual membership fee [note 3 (c)] Total
Fellow HK$1,200 HK$1,200 HK$2,400
Associate/Affiliate HK$1,000 HK$1,000 HK$2,000
( b ) An Associate admitted as a Fellow shall on such admission pay a fee of HK$400.
( c ) A full year membership fee (from 1 January to 31 December) shall be payable on admission unless the date of admission is later than 30 June in the year of application, in which case only a half year membership fee shall be payable.
4
Members are liable for all membership fees to the date of the surrender of his/her Certificate of Membership.
5
The proposer and seconder must be members of the Institute.
Notes to Application to Register as a Student
1
A person who satisfies the following conditions may register as a Student of the Institute:
( i ) is aged 18 years or above; and
( ii ) holds a university degree or an equivalent qualification recognised by the Council; or
( iii ) has completed or has been fully exempted from the examinations offered by the Hong Kong Association of Accounting Technicians; or
( iv ) is studying in an accountancy or business related undergraduate programme in a university recognised by the Council.
2
At the discretion of the Council, a person may also register as a Student if he/she is aged 25 years or above, and possesses not less than five years’ experience in the field of taxation (a “mature student”).
3
Copies of HKID card/passport, academic certificates (and letters of employment in the case of a mature student) must be attached to this application and will be kept by the Institute for the purpose of processing and maintaining his/her registration as a student.
4
Original HKID card/passport, academic certificates (and letters of employment in the case of a mature student) must be produced at the time of submission of the application and shown to the staff of the Institute for verification.
5
Fees to accompany with this application:
  Admission fee Annual registration fee Total
Student HK$500 HK$500 HK$1,000
6
The name of a Student whose annual registration fee is six months in arrear will be removed from the Student Register and he/she will not be eligible to sit for the Institute's Certified Tax Adviser (CTA) Qualifying Examination.
7
A student who has passed all the examinations for admission as a Member shall be conferred the designation of a Graduate of the Institute. A Graduate who has not yet completed the prescribed years of taxation experience to quality as a Member may continue on the Register of Students on such conditions as the Council may prescribe.
8
The Institute reserves the right to use the data so collected for statistical research and analysis, providing members’ services and for other internal uses. All information collected shall not be disclosed to third party without the consent of the applicant, except for the purposes stated above. Appropriate measures will be taken by the Institute to safeguard data security. However, your attention is drawn to the exemptions under Part B of the Personal Data (Privacy) Ordinance (Cap 486 of the laws of Hong Kong) under which the Institute may disclose your data without complying with the data protection principles.
9
In case of any dispute, the Institute reserves the right of final arbitration.
Download
Membership Application Form
Application from Associate to Fellow
Change of Personal Data ( Online Form )
Student Application