Hong Kong had 16 163 registered professional accountants at the end of 1999. Of these,2 709 were certified public accountants (CPAs) or public accountants (PAs) who are in public practice and entitled to perform statutory audits.

• 截至年底，香港有16163名注册专业会计师，当中有2709名是公开执业的执业会计师或注册核数师，有权处理法定的核数工作。