Accredited conversion programmes
Conversion programmes provide comprehensive knowledge of the core accounting sub-disciplines. Students who have non-exemptible module(s) at the Associate Level may obtain additional exemption through completing the relevant subject(s) in the Institute's accredited conversion programmes listed below.
Effective 1 January 2026, a HKICPA-accredited programme is granted one of the four categories of programme accreditation status according to the number and combination of exemptible QP Associate Modules accorded to the programme:
| Category | Exemptible QP Associate Modules | |
| Category 1 | Associate Modules 1 to 10 all exemptible | |
| Category 2A | Associate Modules 1 to 6, and any two of Associate Modules 7 to 10, exemptible | |
| Category 2B | Other combinations, with at least 5 exemptible Associate Modules | |
| Category 2C | Other combinations, with 2 to 4 exemptible Associate Modules | |
Note: Programmes marked with an asterisk (*) might accept candidates' enrolment on individual subjects apart from those pursuing a full programme of study. Admission of students enrolling on individual subjects is however at the discretion of the institutions.
| Institutions - Hong Kong | Programme | Accreditation Status | |
| Kaplan Financial |
Professional Diploma in Accountancy* (Last intake of accredited programme: March 2025) |
Category 1 (M1-M10 exempted) |
|
| HKU School of Professional and Continuing Education |
Postgraduate Diploma in Professional Accounting* |
Category 1 (M1-M10 exempted) |
|
| Deloitte Touche Tohmatsu (exclusively for Deloitte employees) |
Deloitte Conversion Programme |
Category 1 (M1-M10 exempted) |
|
|
Ernst & Young |
Ernst & Young Accountancy Conversion Programme |
Category 1 (M1-M10 exempted) |
|
| KPMG (exclusively for KPMG employees) |
KPMG Conversion Programme | Category 1 (M1-M10 exempted) |
|
| PricewaterhouseCoopers (exclusively for PwC employees) |
PwC Conversion Programme |
Category 1 (M1-M10 exempted) |
|
QP Advisors List of accredited programmes:
The QP Advisors Scheme aims to facilitate the dissemination of information about the accountancy profession, including the QP, to students of our accredited programmes through faculty members of the institutions.
You may click the following link to access the QP Advisors List:
