附:fully recognised 会计机构 * The Institute of Chartered Accountants in England & Wales * The Institute of Chartered Accountants of Scotland * The Institute of Chartered Accountants in Ireland. * Canadian Institute of Chartered Accountants * A legally constituted State Authority in the United States of America (the person having CPA status) subject to appropriate service. Also having a Licence to Practice in the state of issue. * The South African Institute of Chartered Accountants * The New Zealand Institute of Chartered Accountants (members of the College of Chartered Accountants) * Institute of Chartered Accountants of Zimbabwe (admitted after 1, Jan 1996) * The Hong Kong Society of Accountants (only members who have completed the HKICPA Qualifications Programme and trained under an Authorised Employer/Supervisor) 附:partially recognised 会计机构 The partially recognised overseas accounting bodies are: * Current members of The Association of Chartered Certified Accountants (ACCA, UK) * Current members of The Chartered Institute of Management Accountants (CIMA, UK)**refer note * Current members of The Chartered Institute of Public Finance & Accountancy (CIPFA,UK) * Current members of The Institute of Chartered Accountants of India * Current members of The Institute of Chartered Accountants of Zimbabwe (membership obtained before January 1996) * The NZ Institute of Chartered Accountants(members who are not part of the College of Chartered Accountants) * The Malaysian Institute of Certified Practising Accountants (MICPA); 附:认可的材料公证机构: * Australian Chartered Accountant/Australian CPA (must include membership number) * Australian embassy/consulate/high commission staff * University official (must include universit