PAC licensed就是可以做review engagement and audit engagement,其他的只可以做compilation engagement.移民第一代拿PAL的，不敢说没有，感觉凤毛鳞角。现在PAL的要求可以highlight的就是：Practical experience has to be obtained at an ATO(which dominated by most of the CAs),full time employment in an ATO, Minimum of 2500 hrs over 30 months with a specific minimum number of hours in audit, tax and assurance,不可以在ATO打工然后自己同时开业（不可以抢生意嘛，conflict of interest)...现在CMA的对策可能会培养自己的ATO，搞自己的compilation engagement standard (我昨天问了，这有必要吗？搞得和review engagement都一模一样了）或者施加影响给PAC，三大组织重新洗牌，听说将来通通叫LPA，唉，有得玩了。

所以licence都是浮云，competency才是努力方向。