高顿网校小编为您解答：Can I apply for registration of a firm with my friend who is the sole proprietor of a CPA firm in Mainland China?
 
　　A：Under section 28A(5) of the Professional Accountants Ordinance, all partners of the firm need to be Institute members before it can be registered and at least such proportion as the council prescribes its partners are practising certificate holders. The current ruling is that at least two-thirds of the partners must be practising certificate holders. As such, you cannot register a firm with individuals who are not members of the Institute.
 
　　高顿网校小编寄语：志之所向，金石为开，谁能御之？