Aptitude Test (2017/18)
The enrolment deadlines, examination and result release dates are as follows:
Examination Dates & Times
Result Release Date
Hong Kong Law
Hong Kong Tax
1 August -
29 September 2017
11 December 2017
(9:30 a.m. – 11:15 a.m.)
11 December 2017
(2:00 p.m. – 3:45 p.m.)
20 February 2018
1 February -
3 April 2018
11 June 2018
(9:30 a.m. – 11:15 a.m.)
11 June 2018
(2:00 p.m. – 3:45 p.m.)
21 August 2018
- Entry Form
- Credit Card Authorization Form
- Appendix - Other Options to Satisfy the Aptitude Test Requirement
- Sample Questions
- Hong Kong Law
Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as a certified public accountant if he/she proves to the satisfaction of the Council of the Hong Kong Institute of Certified Public Accountants ("HKICPA"/"the Institute") that he/she has passed such examinations in accountancy and other subjects as may be prescribed by the Council.
The Institute's Council has ruled that current full members of the accepted accountancy bodies as listed in Notes 2.1.1, 2.1.2 and 2.1.3 who wish to seek membership with the Institute are required to sit and pass the Aptitude Test ("AT") to satisfy the AT requirement for the purpose.
The following persons are eligible to sit the AT:
Students or Graduates (who have completed the professional examinations) of an accepted accountancy institute as listed below:
Full members in good standing of the following institutes who have completed the professional examinations organized by their parent institutes and are required to satisfy the HKICPA AT requirement for membership admission purpose:
U.S. CPA. (Designation granted by relevant U.S. State Board of Accountancy)#
# Prior to applying to sit the AT, new applicants from these overseas accountancy bodies are required to complete and submit the Preliminary Assessment form to the Institute's Admission Department to determine whether the applicant is eligible/required to sit the AT and whether the applicant is eligible for any exemptions. Please download the Preliminary Assessment form from the links provided below or from the Institute's website: http://www.hkicpa.org.hk/en/registration-and-licensing/register-as-cpa/registration-requirements/aptitude-test/
Applicants are required to submit the Preliminary Assessment result email issued by the Institute's Admission Department together with the Entry Form and other supporting documents when applying to sit the AT.
HKICPA registered students of the QP under conditional enrolment ("HKICPA registered students").
Prospective QP applicants with special permission from the HKICPA for taking the AT ("prospective QP applicants").
QP-graduate members with overseas accountancy degree who wish to apply for a Practising Certificate ("PC").
Acceptance of an entry to the AT from an applicant does not imply that the applicant is qualified for HKICPA membership and/or issuance of a PC, where applicable. HKICPA membership applicants/PC applicants must satisfy the examination and other admission/issuance requirements prevailing at the time of the HKICPA Registration and Practising Committee’s consideration of their relevant applications. Please visit the Institute's homepage at www.hkicpa.org.hk for the latest membership and PC issuance requirements.
Candidates are required to attempt the following two papers in the AT:
Candidates may choose to sit the two papers OR just one paper at each sitting. The Council rules that subject-by-subject passes are allowed and that there is no time limit restricting the validity of such passes.
For individuals who have sat and passed the relevant paper(s) in the HKICPA PC Examinations, HKICPA accredited accountancy programmes offered by tertiary institutions, Hong Kong Institute of Accredited Accounting Technicians (formerly known as Hong Kong Association of Accounting Technicians) Examinations and/or HKICPA professional examinations as listed in Appendix, they may transfer their examination results acquired from the examinations/programmes to meet the AT requirement.
The examination for each AT paper, comprising multiple-choice questions and totalling 100 marks, will last for 1 hour 45 minutes in a close-book format.
In a close-book examination, candidates are NOT permitted to take to your desk, or use or possess while at your desk, any books, notes or other materials.
You are permitted to use only noiseless, cordless and non-programmable calculators, provided that the calculators must not be equipped with communication function. Computers and electronic dictionaries of any size or models are not allowed.
The Hong Kong Examinations and Assessment Authority ("HKEAA") will issue the Examination Attendance Docket containing details of the examination centre and other examination regulations and guidelines to candidates by ordinary post about two weeks prior to the examination. Candidates are required to produce the Docket for admission to the examination centre. Candidates should notify the Institute by phone to 2287 7396 immediately if they have not received the Docket one week prior to the examination. Last minute request for the Docket will not be processed.
Candidates should carefully read the Examination Regulations in the Examination Attendance Docket prior to sitting the examinations. Failure to follow any of these regulations may result in marks penalty or even disqualification from the entire examination. All violations of the examination regulations will be duly considered by the Qualification and Examinations Board. Effective from December 2014, for candidates who have violated any minor and straightforward examination regulation for the first time, their answer sheet will be marked and processed as normal. However, a letter will be sent to warn the offenders that the incident will be recorded in their candidate files and any repeated offences in future would attract penal actions including marks penalty. For candidates who have violated the same examination regulation for the second time, two marks will be deducted from the candidates' results of the relevant paper. For candidates who have violated the same examination regulation for the third time or more, a stricter penalty of five marks deduction will apply.
NO overseas examination centre is provided. Candidates are required to take the AT in Hong Kong. The examination is tentatively scheduled to be held in San Po Kong, Kowloon. Candidates should refer to the Examination Attendance Docket issued by the HKEAA for the assigned examination venue.
If weather conditions are doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. 8 or the issue of the Red / Black Rainstorm Signal), candidates should pay attention to the radio / television broadcast, or view the HKEAA / HKICPA website for the examination schedules before they leave for the examination centre. For more details on the bad weather arrangements, please refer to the information leaflet which will also be posted to candidates together with their Dockets.
Candidates can download the syllabuses and the suggested reading lists form the links provided below:
Candidates can download the sample questions from the links provided below:
The sample questions are provided to help candidates familiarize themselves with the possible types and style of questions which they may see in the examination. The best answers may no longer be valid with the prevailing rules and regulations.
Candidates will be graded as "Pass", "Fail" or "Absent".
Candidates who scored 50 percent marks or above would be graded "Pass".
Examination results will be sent by ordinary post to candidates on the date mentioned above.
Enrolment fee for each AT paper is as following:
Payment by cheque should be made payable to "Hong Kong Institute of Certified Public Accountants" or "HKICPA".
Payment by credit card should be made by completing and submitting the Credit Card Authorization Form which can be downloaded from our website: http://www.hkicpa.org.hk/en/registration-and-licensing/register-as-cpa/registration-requirements/aptitude-test/.
Fee(s) paid are NOT refundable and NOT deferrable.
All examination entries must be received by the Institute on or before the Enrolment Deadline.
The enrolment deadline will be strictly adhered to and late application is PROHIBITED.
Entry form and all supporting documents (see Part IX supporting documents of the Entry Form) should be submitted to the Institute by email (email@example.com) or post to the following address on or before the Enrolment Deadline.
Hong Kong Institute of CPAs
213 Queen's Road East,
Wan Chai, Hong Kong
Failure to submit the required documents may result in delay in the enrolment process.
All examination entries will be processed after the enrolment deadline and acceptance email will be sent to the successful candidates FOUR WEEKS AFTER the enrolment deadline.
Your contact details as indicated in your submitted Entry Form for the AT will be used for the purpose of the AT only (confirmation of enrolment and release of examination results).
Any change in contact details or correspondence address for the purpose of the AT after submission of the Entry Form should be notified to the Institute in WRITING by email: firstname.lastname@example.org or by post to Education and Training Department – Student Registration Section, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong.
For enquiries, please contact the Education and Training Department of the Institute via email: email@example.com or telephone: (852) 2287 7228.