会计业2025人力调查报告

會計業人力調查報告書2025Accountancy SectorManpower Survey Report 2025Manpower SurveyReport Accountancy Sector Accountancy TrainingBoard Vocational Training Council(Version 20260114) CONTENTS Acknowledgement1 1.Executive Summary2-16 2.Introduction17Background17Objectives17Survey Coverage18 3.Methodology19Sample Design19Questionnaire Design19Data Collection19Data Analysis20Manpower ProjectionMethodology20 4.Survey Findings Full-time Employees21Full-timeVacancies23AverageMonthlyIncome25PreferredLevel of Education25Preferredand Required Professional Qualification26Preferred Years of Experience26AgeRangeofFull-time Employees27Full-time EmployeesLeft and Recruited28Recruitment Difficulties31FactorsUseful toAttractNewEntrants to theSector33Employers’ Views on Business Volume in the Next 12 Months34Expected Change inNumber ofFull-time Employeesin the Next 12Months35 Operation in Chinese Mainland36TrainingRequirements39 5.Manpower Analysis40Manpower Changes between 2021 and 202540Business Outlook46Manpower Projection and AnnualAdditional Manpower Requirement53 6.Recommendations55Appendix 1-Membership ofAccountancy Training Board59Appendix 2-Terms of Reference ofAccountancy Training Board60Appendix 3-Membership of Working Party on Manpower Survey61Appendix 4-Definition of Terms62–63Appendix 5-Survey Documents64–85Appendix 6-Quality Control Measures86Appendix 7-Response Profile87Appendix 8-Manpower Projection Methodology88Appendix 9-Statistical Tables89-97 Acknowledgement The Accountancy Training Board would like to express its gratitude to all respondents of thesampled companies for providing the information required by the survey. 1Executive Summary Background 1.1The Accountancy Training Board (Training Bo ard) of the Vocational Training Council(VTC) conducted a manpower survey for the accountancy sector from end-March to early-August 2025, with the data reference date on 3 March 2025.This report presents the surveyfindings of the latest manpower situation ofthe sector and proposes recommendations on themanpowerdemand and training needs to different stakeholders of the sector,includingemployers, employees and training providers by making reference to the business outlook. Survey Coverage and Methodology 1.2Thesurvey covered around 41 175 companies in the accountancy sector.adopting the stratified randomsampling method for selecting companies from the CentralRegisterof Establishments ofthe Census and Statistics Department,and the inclusion ofsupplementary samples recommended by the Training Board, a total of 1 519 companies wereselected for the survey. 1.3A pack of survey documents was given to each sampled company.The selectedcompanieswere asked to complete a questionnaire,which comprised two parts.PartIcollected quantitative manpower information by job levels andby principal jobs, and Part IIcollectedsupplementary information related to the sector’s manpower situation.Therespondents were asked to provide manpower information of their companies based on a list ofprincipal jobs, which were defined by the Training Board with detailed job descriptions givenfor each job. 1.4During the fieldwork period between end- March and early-August 2025, enumeratorsassisted the respondents to complete the questionnaire through phone calls or on-site visits.The data collection and enumeration processes were closely monitored and data was verifiedtoensure quality and accuracy.Amongthe 613 valid sampled companies,569 weresuccessfully enumerated which contributed to an effective response rate of 92.8%1. Manpower Projection Methodology 1.5The Training Board adopted the approach of statistical modelling for projecting themanpower demand of the accountancy sector for the period from 2026 to 2029. The statisticalmodel was built by considering relevant economic indicators which reflected importantchanges in the local economy, demography and labour market. Details of the projectionmethodology are provided inAppendix 8. Findings Number of Full-time Employees and Full-time Vacancies 1.6Among the 106 905 full-time employees in the accountancy sector, the majority ofthem were working in commercial and services companies, educational institutes (69 344 full-time employees or 64.9%) and accountancy firms (26 576 full-time employees or 24.9%) as at3 March 2025.(Table 1.1) 1.7Analysedbyjoblevel,mostoffull-timeemployeeswereemployedclerks/associates (56 684 full-time employees or 53.0%).Relatively fewer were employed atthe managerial level (27 557 full-time employees or 25.8%) and as supervisors/seniors (21 966full-time employees or 20.5%).(Table 1.1) 1.8Asof 3 March 2025,a total of 1 256 full-time vacancies were reported in theaccountancysector,representing a vacancy rateof 1.2%(i.e.full-time vacancies as apercentage of the total number of full-time employees and full-time vacancies).Most of thevacancies were found in accountancy firms (943full-time vacancies), followed by vacanciesin commercial and services companies, educationa