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New Arrangement of Engaging a Certified Public Accountant (Practising)

* (A) Applications approved or submitted before 14 October 2010
* (B) Applications submitted on or after 14 October 2010 *

* For applications with completed investment of not less than HK$6.5 million in Permissible investment assets, including real estate, between 14 April 2010 and 13 October 2010, please refer to (A).

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