Accountancy Graduates in Hong Kong: The Different Perceptions of Students and Accountancy Firms Available to Purchase

It is a well‐known fact that Hong Kong needs more accountants. It is also true that the question of 1997, when Hong Kong returns to China,scares many accountants away from the territory. However, there are not enough university accounting graduates interested in joining the auditing professions. Reports on a study showing that there are significant differences between the perceptions of students and the actual requirements of certified public accounting firms on working conditions, which may discourage graduates joining the profession.