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。