问:内地与香港部分考试科目相互豁免是由何而来的?答:2004年8月27日,为了促进内地与香港注册会计师行业的共同发展,中华人民共和国财政部会计司和香港特别行政区财经事务及库务局在与两地注册会计师协会共同研究的基础上,签署了《内地与香港注册会计师部分考试科目相互豁免协议》,协议规定:参加内地注册会计师全 Q: Where did the mutual exemption between some examinations in the Mainland and Hong Kong come from? A: On August 27, 2004, in order to promote the common development of CPAs in the Mainland and Hong Kong, the Accounting Department of the Ministry of Finance of the People’s Republic of China and the Hong Kong SAR On the basis of joint research with the Institute of Chartered Professional Accountants of the two places, the Office of Operations and the Treasury signed the Mutual Exemption Agreement on Some Examination Subjects for Certified Public Accountants in the Mainland and Hong Kong. The agreement stipulates that all participating CPAs in the Mainland