Student Registration






When will the application be open for student registration under the new QP?



Student registration for the new QP will start from 1 September 2018 onwards.




What are the registration requirements for the new QP?



Individuals who would like to become a registered student should fulfill the following registration requirements:


(a)   They are aged 16 or above;


(b)   They are of good character; and


(c)   They have attained the academic qualification of Higher Diploma or Associate Degree at Hong Kong Qualifications  

        Framework ("QF") Level 4 or above (or equivalent) from an institution recognised by the HKICPA.




How can I check whether my qualification is at QF Level 4 or above?



Applicants should check the QF Level of their learning programme before applying for QP registration.   More details could be obtained from the official website of the Hong Kong Qualifications Framework:  




I have not fulfilled the academic qualification denoted in Q3 above.  Is there any alternative pathway for me to become a registered student under the new QP?



Individuals who would like to become a registered student but cannot meet the academic qualification requirement will be accepted under the "Mature Student" entry route provided that they can fulfill the following conditions:


(a)      They are over the age of 25;


(b)      They have acquired a minimum of 5 years' relevant work experience; and


(c)      They have met the minimum entry requirements for higher diploma/ associate degree programmes on HKDSE/

           HKALE (or equivalent).


No module exemption will be available to these mature students.




The HKICPA currently offers the QP Early Bird/ Registration Scheme for the tertiary institutions which offer accredited accountancy degree programmes, whereby final year students of the programmes may study QP modules in the final semester of their degree programme.  Will this Scheme continue under the new QP? 



The Early Bird Scheme will continue under the new QP.  It will be available for those accredited degree programmes which have obtained block exemption of all 10 Associate Modules (i.e. Module 1 to Module 10 of the Associate Level).




What is the last examination session of the current QP?



The last examination sessions of the current QP for the four Module Examinations and the Final Examination are June 2019 and December 2019 respectively. 




What is the student registration deadline to enroll for the last module examination session of the current QP?



Applicants should submit application for QP registration by 31 December 2018 if they wish to take the last module examination session of the current QP, i.e. the June 2019 Session.




Will the examination results of the QP students/ graduates under the current QP still be valid in the new QP?



Yes, examination results obtained in the current QP will still be valid and will be automatically transferred to the new QP according to the following cross-credit table:


Current QP 

New QP 

Module A Financial Reporting

Module 11 Financial Reporting

Module B Corporate Financing

Module 12 Business Finance

Module C Business Assurance

Module 13 Business Assurance

Module D Taxation

Module 14 Taxation

Final Examination




I am a current QP student.  Do I need to pay any exemption fees for Associate Modules 1 to 10? 



No, current QP students who have previously fulfilled the pre-entry requirements would be deemed eligible for module exemption of Associate Modules 1 to 10 of the new QP.  They will not be required to pay the relevant exemption fees.



Module Exemption



Can I apply for module exemption?



Yes, applicants may apply for exemption of the Associate Modules by virtue of subjects passed in prior study.  Module exemption would be granted provided that the curriculum of the academic programme that the applicants studied demonstrates substantial achievement of the prescribed competence requirements and learning outcomes of the relevant Associate Modules.  However, no exemption would be granted for the Professional Modules and the Capstone.




What kind of qualifications can be considered for obtaining exemption from the Associate Module(s)?  Any fees involved? 



Subject to the HKICPA's qualification assessment, completion of academic qualification of Higher Diploma or Advanced Diploma at QF Level 4 or above (or equivalent) from institutions recognised by the HKICPA are eligible for exemption of the first five modules of the Associate Level (i.e. Modules 1 to 5) whilst completion of a recognised degree programme at QF Level 5 or above (or equivalent) would qualify for exemption of Modules 6 to 10 of the Associate Level. 


Application for module exemption has to be submitted in one go.  No subsequent application based on the same

qualification(s) would be accepted.


Module exemption fee will be charged at the same rate as the examination fee for Associate Modules.  The exact amount of fee charged will be announced in due course.


Category of programmes

Maximum number of Associate Module exemption entitled

Exemption fee

Accredited Degree


A maximum of

5 module exemption fees

Accredited Conversion Programme

Accredited Sub-degree

(Module 1-Module 5)

Non-accredited Degree



exemption fee


Hong Kong Sub-degree


(Module 1-Module 5)


exemption fee


non-Hong Kong Sub-degree





When is the effective date of charging exemption fees for application of the module exemption under the new QP?



Exemption fees will be charged from 1 September 2018 (i.e. students registered with the new QP on 1 September 2018 [earliest date of registration under the new QP] or thereafter).



For students who are currently studying in the HKICPA's accredited degree or conversion programmes, do they need to pay the exemption fees when they register for the new QP? 



Grandfathering arrangements are available whereby students of the HKICPA's accredited degree or conversion programmes who commence their study in the academic year of 2017/18 or before are not required to pay any exemption fees when they enroll in the new QP and claim module exemption after graduation.




Is there any time limit on my qualifications used to apply for exemption from the Associate Module(s)?



Exemption from Associate Modules would be considered only if the academic qualification(s) were completed within the recent 5 years.




Can I get entry and claim module exemption if I only have a non-Hong Kong sub-degree qualification (e.g. Associate Degree of US or TAFE of Australia)? 



Holders of non-HK sub-degree qualifications must have their qualifications assessed by the Hong Kong Council for Accreditation of Academic and Vocational Qualifications and meet the standard of a local sub-degree qualification at QF Level 4 or above before they could enroll in the Associate Level of the QP.  However, no exemption would be granted to  non-HK sub-degree graduates.




How can I make up the deficient module(s) if I am not entitled to full exemption of the Associate Modules (i.e. Modules 1 to 10)?



Students can make up the deficiency by either:


(a)      passing the relevant Associate Module(s) (the QP Examination route); or


(b)      taking the single subject(s) relevant to the non-exemptible module(s) in one or more of the HKICPA's accredited

          programmes (the Program Study route); or


(c)      a combination of both (a) and (b).


However, for those module(s) that you have enrolled under the QP Examination route, you cannot claim exemption even though you completed subject(s) relevant to the module(s) afterwards.




For current QP students with conditional enrolment status under cross-credit arrangement, how can I make up those deficient module(s)?



Same as Q16.




My application for student registration was previously rejected under the current QP, how can I make up those deficient module(s) and apply for the student registration under the new QP?



Same as Q16.




My degree is assessed as having exemption of less than 7 Associate Modules (e.g. 6 exemptible and 4 non-exemptible modules), do I need to complete a FULL conversion programme if I choose to make up the deficiency by the Program Study route instead of taking the examination of the non-exemptible Associate Modules?



Graduates of recognised degree programmes, irrespective of the number of module exemption they could get, can make up the deficiency by taking the relevant subjects in one or more of the HKICPA's accredited conversion or degree programmes.  However, they may be required to complete a full accredited conversion programme if it is deemed necessary by the programme provider.  They may apply for subject exemption in this case, but the approval is at the discretion of the programme provider.




The degree program I plan to study/ I am studying is an accredited degree programme but is only accorded exemption of 7 Associate Modules.  Could I take extra subjects in other accredited/ recognised degree programme(s) (within or outside my institution) which could obtain further module exemption? 



Apart from the block exemption accorded to the programme accreditation, students of accredited degree programmes may claim further exemption by completing subjects in other accredited degree programmes offered within or outside their institutions which are relevant to the Associate Modules concerned.  However, the granting of additional exemption is based on "individual assessment" of the subject(s) taken in the "other" accredited programmes.  In this regard, students have to pay an extra exemption fee on top of the fee for the block exemption granted.


For subjects completed/ passed in recognised but not accredited degree programmes, the HKICPA would consider granting module exemption ONLY IF the student successfully completed the said programme.  Subject passed in a recognised but incomplete academic qualification would not be considered for module exemption. 




If I were removed from the QP student register due to the 10-year/ 5-year time bar rule, would I apply for exemption from the Associate Module(s) previously granted upon re-registration as QP student?



QP students removed from the student register due to the 10-year/ 5-year time bar rule could retain the module exemptions previously granted if they re-register in the QP within 2 years upon removal.