 To make it more confusing, there are no restriction for CPA(Practising) to call themselves simply as CPA.This "Practising" title appears to be similar in meaning as a "Registered Auditor" (R.A.) in some countries and is seen to be a form of (and the only) professional speciality.From 1972 to 2004, all Professional Accountants in Hong Kong would call themselves either "AHKSA" (Associate member of HKSA) or "FHKSA" (Fellow member of HKSA).