会计业-2025年人力调查报告书-

AccountancySectorManpowerSurveyReport會計業●人力調查報告書2025AUDITACCOUNTINGVocationalTrainingCouncilCONTENTSAcknowledgement1DataAnalysisManpowerProjectionMethodology4.SurveyFindingsFull-timeEmployees21AverageMonthlyIncomePreferredLevelofEducation25PreferredandRequiredProfessionalQualificationPreferredYearsofExperienceAgeRangeofFull-timeEmployees27Full-timeEmployeesLeftandRecruitedRecruitmentDifficultiesFactorsUsefultoAttractNewEExpectedChangeinNumberofFull-timeEmployeesintheNext12OperationinChineseMainlandTrainingRequirements5.ManpowerAnalysisManpowerChangesbetween2021and2025BusinessOutlookManpowerProjectionandAnnualAdditionalManpowerRequirem6.RecommendationsAppendix1-MembershipofAccountancyTrainingAppendix2-TermsofReferencAppendix4-DefinitionofTermsAppendix7-ResponseProfileAppendix8-ManpowerProjectionMethodology1TheAccountancyTrainingBoardwouldliketoexpressitsgratitudetoallrespondsampledcompaniesforprovidingtheinformationrequiredb2Background(VTc)conductedamanpowersurveyforAugust2025,withthedatareferencedateon3March2025.Thisrepfindingsofthelatestmanpowersituationofthesectorandproposesrecommendationsonthemanpowerdemandandtrainingneedstodifferentstakeholdersofthesectemployers,employeesandtrainingprovidersbymakingreferencetothebusinessoutlook.SurveyCoverageandMethodologyadoptingthestratifiedrandomsamplingmethodforselectinRegisterofEstablishmentsofthecensusandstatisticsDepartment,andtheinclusionofsupplementarysamplesrecommendedbytheTrainingBocompanieswereaskedtocompleteaquestionnaire,whichcomprisedtwoparts.part,collectedquantitativemanpowerinformationbyjoblevelsandbyprincipaljobs,andpart,,collectedsupplementaryinformationprovidemanpowerinformationfprincipaljobs,whichweredefinedbytheTrainingBoardwithdetailedjobdescriptionsgivenforeachjob.assistedtherespondentstocompleThedatacollectionandenumerationprocesseswerecloselymonitoretoensurequalityandasuccessfullyenumeratedwhichcontributedtoaneffectiveresponserateof92.8%1.1sampledcompanieswhichhadceasedoperation,notemployedanyrelevanttechnicalstaff,nilsurvey,etc.wereclassifieda31.5TheTrainingBoardadoptedtheappmanpowerdemandoftheaccountancysectorfortheperiodfrom2026to2029.ThmodelwasbuiltbyconsideringrelevanteconomicindicatorswhichreflectedimportantchangesinthelocalmethodologyareprovidedinAppendix8.4FindingsNumberofFull-timeEmployeesathemwereworkingincommercialandservicescompanie1.7Analysedbyjoblevel,mostoffull-timeemployeeswereemployeclerks/associates(56684full-timeemployeesor53.0%Table1.1NumberofEmployeesbyBranchandJobLevel(asof3March2025)No.ofEmployeesManagerialLevelChiefSub-total3027557()indicates%oftotalno.offull-timeemployeesbyrespectivejoblevel.[]indicates%oftotalno.offull-timeemployeesbyrespectivebranch.5accountancysector,representingavapercentageofthetotalnumberoffull-timeemployeesandfull-timevacancies).Mostofthevacancieswerefoundinaccountancyfirms(943full-timevacancies),followedbyvagovernmentdepartments,NGOsandstatutorybodies(150full-timevacancies).,ntermsofthevacancyrate,highervacancyrateswereregisteregovernmentdepartments,NGOsandstatutorybodies(3.0%).Chart1.1VacanciesbyBranchcommercialandservicescompanies,,nstitutesandstatutoryBodies,ndustrialcompanies9Full-timevacancies[1.2%]AccountancyNotes:(1)Figuresin[]bracketsindic(2)Figuresmarkedwiththesymbol“”refertorelativelyhighervacancyratesth61.9Analysedbyjoblevel,mostofthefull-timevacanciesclerks/associates(822fuChart1.2VacanciesbyJobLevelpartner/principal/Director/chiefseniorseniorManager/Financialcontroller3Full-timevacanciessupervisor/seniorsupervisor/senior[1.2%]clerk/AssociateNotes:Figuresin[]bracketsindicatetheVacancyr7percentageofthetotalnumberoffull-timeposts)was8.2%.Analysedbyjoblevel,clerks/associatesregisteredthelargestnuemployees)whereassuperviso1.2)Table1.2Full-TimeEmployeesLeftNumberofEmployeesLeft-Partner/Principal/Director/ChiefFinancialOfficer-SeniorManager/FinancialController-Managersupervisor/seniorclerk/Associate*Turnoverrate=no.offull-timeemployeesleftinpast12months/(no.offull-timeemployees+no.of1.11,ntheaccountancysector,themajorityofqualification.51.1%ofsupervisorqualificationwhile46.1%ofclerkDiploma/No.of*-Partner/Principal/Director/-SeniorManager/Financial*9078-Manager*supervisor/seniorclerk/Associatelldenotesprominentrangesofthepreferredlevelofeducationintherespectivejoblevel.Note:1.Thesumofpercentagemaynot81.12,ntheaccountancysector,thetrainingrequiremeusmanagementknowledge(sfManagement”,“problemsolving&DecisionMaking”and“Leadership”)andjob-relatedknowledge(suchas“FinancialAccounting”,“costandManagementAccounting”).Thetrainingrequirementsforsupervisors/seniorsspreadacrossmanagementknowledgerelatedknowledgeandgeneric/technologicalskills.whilethevariousjob-relatedknowledgeTable1.4MajorTrainingRequirementspartner/principal/Director/chiefFinancialofficerseniorManager/controllersupervisor/seniorclerk/Associate1principles&practiceofproblemsolving&DecisioncostandAccountingupdatesonAccountingandstandards2strategicprinciples&practiceofAccountingcostandAccounting,nformationsystemsApplicationskills3cybersecurityRoboticprocessAutomationArtificial,ntelligence(A,)4problemsolving&costandAccountingproblemsolving&,nformationsystemsApplicationskillsspokenEnglish5conflictEnglishwritingGeneralmanagementknowledgeJob-relatedknowledgeGeneric/technologicalskills9ManpowerAnalysisManpowerChangesbetween2021an1.13,ntheaccountancbranch,increaseinmanpowerwasmainlyregisteredinthe“accountChart1.3ChangeinFull-TimeEmployeesbyBranchAnnualchangeAnnualchangein%vs20212025202110620252021+2.3%+0.6%+2+2.3%+0.6%+242710447820252021AccountancyFirms+6.1%+1.5%+15232657620252021AccountancyFirms+6.1%+1.5%+1523commercialandservicescompanies,Educational,nstitutes,commercialandservicescompanies,Educational,nstitutes,GovernmentDepartments,NGOsandstatutoryBodies20252021+0.1%+231+0.3%+0.1%+2317397520252021620252021+12.3%+3.0%+673,ndustrialcompanies+12.3%+3.0%+6735450020000400006000080000100000120000140000No.offull-timeemployees1.14Analysedbyjoblevel,aremarkableincreaseinmanpowerwasregisterChart1.4ChangeinFull-TimeEmployeesbyJobLevelChangeAnnualvs2021changein%Overall20252021106905104478+2427+2.3%+0.6%Manageriallevel202520212755726914+643+2.4%+0.6%–Partner/Principal/Director/ChiefFinancialOfficer2025202151215303-182-3.4%-0.9%–SeniorManager/FinancialController2025202110500-1422-13.5%-3.6%–Manager202520211335811111+2247+20.2%+4.7%supervisor/senior202520212196623821-1855-7.8%-2.0%clerk/Associate202520215668452811+3873+7.3%+1.8%Trainer/Teacher20252021698932-234-25.1%-7.0%020000400006000080000100000120000140000No.offull-timeemployeesManpowerProjectionandAnnualAdditionalManpowerRequirements1.15Annualadditionalmanpowerrequirementshamanpowertrendand(ii)wastagerateofthesector(i.e.percentctorpermanentlyonanannualbasis).AsummaryofannualrTable1.5AnnualAdditAnnualAdditionalManpowerRequirem5DemandforAccountingPersonneltrainer/teacherpositions.Regardingtheanalysisofpreferredlevelofeducationofemployeesafirstdegreetotakeuppositionsoftheabovedegree/diploma/certificatequalificationstotakeuppositionsoftheabovefourjoblTable1.6PreferredLevelofEducationoftheAnnualAdditionalManpowerAccountancySectorNo.ofEmployeesRequiredintheAccountancySectorBusinessOutlooksteadyGrowthinAccountingservicesMarketexperiencesteadygrowth.,tisforecastedtogrowfromUs$636.03billionin2024toUs$660.65billionin2025,reflectingacompoundannualgrowthrate(CAGR)of3.9%.ThemarketisfurtherprojectedtoreachUs$800.68billionby2029,withaCAGRof4.9%.1.18Hongkong’saccountingsectorplaysapivotalroleinreiaglobalfinancialhub.offeringservicessuchasauditing,taxation,financialmanagement,andsizedpractices.,n2023,Hongkong’sexportsofaccounting,auditing,bookkeeping,andtaxconsultancyservicestotaledHk$2.35billion,a0.3%increasefromthep2024,theHongkong,nstituteofCertifiedPublicAccountants(Hk,CPA)had47,724members,reflectingitsrobusttalentpooNewAccountingStandardsThesenewstandardsdemandbroaderskillsetsrequireaccountantswithcross-Contracts(IFRS17)hasreshapedforconsultingandtechnicalexperti1.22EvolvingregulatorystandardsinHongKondiligence,transactionmonitoring,andriskassessments.Accountantsareincrforensicanalysis,asemphasisedtheimportancffinancialintegrity,urgingvigilancetoprelevatedtheprofession’srolebutalsoreshapeditstalentpipeline,dricompliance-savvyandtechnologicallyadeptproTransformationDrive1.24TheriseofEnvironmental,Social,andGovernancongKong.RegulatorfHongKongFinancialReportingStandardS1(HKFRSS1)andHongKongFinancialReporgasemissionsstartin1.25Thesechangeshavesustainabilityassurance,andcorpfirmsforspecialisedadvisoryspositioningitselfasaleaderinsustainablefinanceandcorporateaccountabiGatewayRoleinConneMainlandandHongKongCloserEconomicstreamlinedqualificationrequirements,allowedcross-borderrecognitionofprofessionalpositionasaleadingregionalhubforproImpactofHongKong’sFamilyOfficeDeveloofficesestablishedbyMarch2fuelsdemandfortaxplanning,compliance,investmentstructuring,andEstrengthensitsroleasAsia’sprem1.28Theaccountingsecmisconceptionsaboutautomationreplacingaccountingjobshavedeterredsomestudenenteringthefield.Addressingtheseperceptionsandpromotingthedynamicnatureofaccountingroleswillbecriticalinattractingfreshtsupportiveworkplaceexploreopportunitiesabroad.initiativestosustainroles,creatingnewoppInvestmentineducarequiredtothriveinthisevolvingenvironmformulatedthefollowingreissuggestedtoimplementforward-lookingstrategicwdrivenanalysisofsupply-demanddynamicsandtransparentintelligencepublicatitargetedpoliciesforlocaltraining,globaltaleacademicprofessionals,inlinewiththeGovernment’sinitstreamliningentryprocesses.CollaboratewprivatepartnershipsthatalignsustainablegrowthandHongKong’sstatusessential.Beginbycultivaworkloadmanagement,wellbeinginifosteringwork-lifebalanceandretention.Actreshapeperceptions.Aligninternaltrainingwithemthroughstructuredworkplaceatmeasurescollectivelybuildaresilient,skilledworkforcecompetitivenessinadynamic1.35Intheevolvingaccountingprofession,practitiostayingcurrentwithnewrepothroughself-directedemergingtechnologieslikeautomationanddataanalytessentialsoftskills—communication,leadership,andadaptivethincollaborationandclientmanagement.Furthermore,cultivatingaglobalmindsetwintodiversebusinessculturesandinternationalframeworkspreparesprofessiocareerresilience,growth,andtheabilitytodeliverinn1.36Tofuture-proofaccountingeducationindustrypartnershipssubjectmatterexpertsfromemergingsectoroutdatedperceptionsandattractstalent.Offeringflexible,stackablemicro-thesestrategiesensurearesilient,skilledpipeBackground(VTC)isappointedbytheGovernmentof(HKSAR)toanalysethemanpoTheTrainingBoardcomprisesmembersnominatedbymajortradeassociations,tradeunions,professionalbodies,educationalandtraininginstitutionsandGovernmentdepartments.TheWorkingPartyoftheManpowerSurveyisformeThemembershipandtermsofreferenceoftheTrainingBoard,aswellasthemembersinthe2.2ThemanpowersurveyoftheaccountanfollowedbytwoperiodicmanpowerupdatefocusgroupsanddeskresearchtobetterreflectthechangingtrendsofthemanpowThismanpowersurveymainlyfocusesontheanalysisoftechnicalmanpower,whichreferstothepersonnelwhoareexpectedtoapplytheindustrialknowletocompletetheworkassigneanalysisofthelatestmanpowersituationintheaccountancysectorandproposrecommendationsonmanpowerdevelopmenttodifferentstakeholdersofthesector,incluemployers,employees,andtrainingprovidersbyreferringtothebusinessoutlook.Objectives2.4Theobjectivesofthismanpowersurveyare:jobintheaccountancysector;(c)Toforecastthetrainingreq(d)TorecommendtotheVTCandrelevastrategiestomeettheSurveyCoverage2.5ThesurveycoveredthefollowingbranchesiBranch2:GovernmentDepartments,NGOsandStatutoryBodiesBranch3:CommercialandServicesCompanies,EducationBranch4:IndustrialCompaniesSampleDesign3.1BasedontheHongKongStaStatisticsDepartment(C&SD)oftheHKSARGovernment,thesurveycoveredaroundmethodforselectingcompaniesfromtheCentralRegisterofEstablishmetheinclusionofsupplementarysamplesrecommendedbytheTcompanieswereselectedQuestionnaireDesigndquantitativemanpowerinformationbyjoblevelsandbyprincipaljobs,andPartIIcollectedsupplementaryinformationrelatedtothesector’smanpowersituation.ThelistjobswasdefinedbytheTrainingBoardwithdetailedjobdescriptionsgivenforeachjob,andwasclassifiedintodifferentjoblevelsasfollows:-Partner/principal/director/chieffinancialoffi3.3Whilejobtitlesadoptedinthecompaniesmightvarywiththedescriptionsoftheprincipaljobs,respondentswereaskedtoprovidemanpowerinformationcorrespondingtothejobdescriptionsandtheskilllevelsoftheprincipaljobs.Thedefinitionoftermsandthesurveydocuments,includingasamplequestionnaire,fortheprincipaljobsaregiveninAppendices4and5.DataCollection4Datacollectionwascarriedoutbetweenend-Marchankwereaskedtoprovidemanpowerinformationoftheircompaniesatthetimethereferencedateon3March2025.Duringthefieldworkperirespondentstocompletethequestionnairethroughphonecallsoron-sitevidworkpreparation,thoroughfthefieldworkexecution,measurestoincrquestionnaires,doubledataentryandvlistofqualitycontrolmeasuresisshowninAppendix6.3.6Amongthe613validsampledcompancontributedtoaneffectiveresponserateof92.8%2.ualsectors,(b)thefprominentandsizeablecompanies,and(c)thegrossing-upofthesampleresultsbasedonthestatistically-groundedmethod,itcouldbeconcludedthatthesurveyfindingspresentedinthreportcontributedtoasignificantlevelofrepresentativenessoftheaccountancysector.Thebreakdownbysector.Theresponseprofileissh3.7TheTrainingBoardadoptedtheapproachofstatisticamodelwasbuiltbyconsideringrelevanteconomicindicatorswhichreflectimportantchangesareprovidedinAppendix2Sampledcompanieswhichhadceasedoperation,notemployedanyrelevanttechnicalstaff,nilreplytothesurvey,etc.wereclassifiedasinvalidsamples.Full-timeEmployeesvacanciesasatthesurveyreferetimeposts.(Chart4.Chart4.1ManpowerSituationvacancies:vacancies:106905Numberoffull-timepostsasofMar2025(Full-timeemployees+Full-timevacancies):106905+1256=108161Note:“Full–timevacancies”refertothoseunfilled,immediatelyavailablejobopeningsforwhichtheestablishmentisactivelytryingtorecruitpersonnelasatsurveyreferencedate.accountancyfirms.Analysedbyjoblevel,53.0%wereemployedasclerks/associateswhileChart4.2EmployeesbyBranchFull-timeemployees:106employees:106905Chart4.3Chart4.3Director/ChiefFinancialOfficer 4.8%SeniorManage Full-timeFull-timeemployees:106905Full-timeVacancies4.3Asat3Marchaccountancysector,representingavapercentageofthetotalnumberoffull-timeemployeesandfull-timevacancies).Mostofthevacancieswerefoundinaccountancyfirms(943full-timevacancies),followedbyvagovernmentdepartments,NGOsandstatutorybodies(150full-timevacancies).Intermsofthevacancyrate,highervacancyrateswereregisteregovernmentdepartments,NGOsandstatutorybodies(3.0%).(Chart4Chart4.4VacanciesbyBranch9Full-timevacancies[1.2%]AccountancyNotes:(3)Figuresin[]bracketsindic(4)Figuresmarkedwiththesymbol“”refertorelativelyhighervacancyratesth4.4Analysedbyjoblevel,mostofthefull-timevacancieswererecordedforclerks/associates(822fuvacancies).(Chart4.Chart4.5VacanciesbyJobLevelDirector/ChiefFinancialController3Full-timevacancies[1.2%]Notes:Figuresin[]bracketsindicatetheVacancyrtrainers/teachers(80.6%),followedby$25,001-Table4.1AverageMonthlyIncomebyJobAboveNo.of-Partner/Principal/Director/25.6%9.6%-SeniorManager/Financial9078-Managerdenotesprominentrangesofthemonthlyincomeintherespectivejoblevel.4.6Intheaccountancysector,themajorityofthefull-timequalification.51.1%ofsupervisorsqualificationwhile46.1%ofTable4.2PreferredLevelDiploma/No.of*-Partner/Principal/Director/-SeniorManager/Financial*9078-Manager*lldenotesprominentrangesofthepreferredlevelofeducationintherespectivejoblevel.Note:1.ThesumofpercentagemaynotePreferredandRequiretherequiredprofessionalqualificationfortherespectivelevelsofemployees.Ingeneral,thepercentagesofthepreferredandrequiredprofessionalqualificatiopreferred/requiredaqualifiedaccountantqualification(whileaboutone-quarterwerepreferpreferred;26.3%required).Forsupervisors/seniors,aboutone-thirdwerepreferred/requiredaqualifiedaccountantqualification(35.4%preferred;39.7%required)werenotpreferred/requiredaprofessMostclerks/associatesandtrainers/teacherswerenotTable4.3PreferredandRPreferredprofessionalqualificatRequiredprofessionalqualificaNo.ofAccountantAccountant-Partner/Principal/Director/-SeniorManager/Financial2.6%9078-Managerdenotesprominentrangesofthepreferredandrequiredprofessionalqualificationintherespectivejoblevel.4.8Regardingtheyearsofexperience,mostofthefull-timeemployeesatthemanageriallevel(58.6%)andtrainers/teachers(3yearstolessthan6yearsofexperiencewhile88.9%ofclerks/associateswerepreferredtoyearsNo.offull-time-Partner/Principal/Director/-SeniorManager/Financial78.7%9078-Manager**lldenotesprominentrangesofthepreferredyearsofexperienceintherespectivejoblevel.Note:1.ThesumofpercentagemaynotAgeRangeofFull-timeEmployees4.9Intheaccountancysector,t(50.1%),followedby4.10Analysedbybranch,theproportionoftheyoungerageof30orbelowwasrelativelylargerforaccountancyfirms(26.8%).Ontheotherhand,theproportionoftheolderageofOlderChart4.6AgeRangeofFull-timeEmployeesOlder3.5%2.9%4.6%5.1%0.3%3.5%2.9%4.6%5.1%23.5%29.5%23.5%35.3%38.7%35.3%46.8%44.6%55.1%50.1%52.8%43.5%26.8%11.1%Overall11.1%Overall5.1%Industrial5.1%IndustrialCompaniesAccountancyFirmsCommercialAccountancyFirmsCommercialandServicesCompanies,EducationalInstitutesDepartment,NGOsandStatutoryBodies61orabove46–6031–4530orbelowYoungerNote:(1)Percentagearecalculatedonthebasisoftotalnumberoffull–timeemploye(2)Nodatawascollectedin2021survey,thusnocomparisonisaFull-timeEmployeesLeftandRecruited4.11Employersreportedthattherewere8826full-tipercentageofthetotalnumberoffull-timeposts)was8.2%.Analysedbyjoblevel,clerks/associatesregisteredthelaremployees)whereasthet4.5)Table4.5Full-TimeEmployeesLeftinthePast12MonthsandTurnoverRatebyJobLevelNumberofEmployeesLeft-Partner/Principal/Director/ChiefFinancialOfficer-SeniorManager/FinancialController-Manager*Turnoverrate=no.offull-timeemployeesleftinpast12months/(no.offull-timeemploye4.1270.8%ofclerks/associateshadworkedforlessthan3yofsupervisors/seniorshadworemployeesatthemanageriallevel,37Table4.6YearsofServiceofEmployeesBeforeLeavingtheirCompaniesbyJobLevelYearofServiceofEmployeesBeforeLeaving-Partner/Principal/Director/ChiefFinancial-SeniorManager/Financial-Managerdenotesprominentrangesoftheyearsofservicebeforeleavingintherespectivejoblevel.4.13Ontheotherhand,months,withthemajoritybeingclerks/associsupervisors/seniors(2016full-timeemployerecruitedfromanaccountingpositionofanothercofromfreshgraduatesofaccountingdisTable4.7StaffRecruitedinthePast12graduatesofgraduatesofnon-00-Partner/Principal/Director/ChiefFinancial00-SeniorManager/Financial00176-Manager003624000Note:()indicates%oftotalno.ofnewrecruitsbyrespectivejoblevel4.147.5%ofnewrecruitswerenon-localtalentsandprofessionalsthroughtalentadmissionschemesinChart4.7WhetherRecruitedNon-localTYesNo4.15MostofthenewemployeesattTable4.8RecruitsofQualifiedAccountaAsqualifiedaccountanTotalnumberofnew-Partner/Principal/Director/-SeniorManager/Financial176-Manager362Note:()indicates%oftotalno.ofnewrecruitsbyrespectivejoblevel4.16Intheaccoun4.17Amongthosecompaniesengagedintherecruitmentexercisesoftheresforrecruitingemployeesattcorrespondingproportionwasmuchsmallerf4.18Therecruitmentdifficultlevelweremainly“workingconditions/remunerationpackagecouldnotmeetrecruits’expectations”(84%)and“lackofcandidateswithrelevantexperienceandtraining”(76%).Themajordifficultyencounteredforrecruitingtrainers/teachersandsuperviso“workingconditions/remunerationpackagecouldnotmeetrecruits’expectations”(97%and93%respectively),whileforclerks/associatesandtraining”(76%).(Charts4.8,4.9)Chart4.8MajorDifficultiesEncounteredinRecruitmentinPast12Months(ManagerialLevel)Partner/Principal/SeniorManager/FinancialControllerSeniorManager/FinancialControllerManagerManageriallevelDidnotencounterdiffiEncountereddifficultiesDifficulties(multiplWorkingconditions/remuneratpackagecouldnotmeetrecruits,LackofcandidateswithrelevantNo.ofcompanieswithrecruitment(%ofcompanieswithrecruitment):Chart4.9MajorDifficultiesEncounteredinRecruitmentinPast12Months(Supervisor/Senior,Clerk/Associate,Trainer/Teacher)Supervisor/SeniorClerk/AssociateTrainer/TeacherDidnotencounterdifficultiesEncountereddifficultiesinrecruitmWorkingconditions/remunerationpaccouldnotmeetrecruits,expectationsLackofcandidateswithrelevantexperienceNo.ofcompanieswithrecruitment(%ofcompanieswithrecruitment):Notes:(1)Percentagesofdifficulti