 The individuals who were then licensed to sign-off audit reports were known as Certified Public Accountant or Public Accountants ("CPA or PA") prior to September 2004.These peculiar terms appears to be unique in Hong Kong, and has created confusion for the rest of the professions around the world, and even some accountants themselves, as to what AHKSA is.There were accounts for lay persons who cannot differentiate the differences among AHKSA, AIA and ACCA.