Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Professional Accountancy Education

The new QP integrates technical knowledge across fields of expertise in accounting, business and finance while also developing professional skills in analysis and critical thinking, problem-solving and leadership.  The development of technical knowledge and professional skills enables newly qualified CPAs to evaluate and make informed judgments on wide variety of complex and often unpredictable issues, and to communicate professional solutions using appropriate methods.

 

While each of the Associate Level and Professional Level modules stands on its own, the modules are also arranged in a series of "verticals" that map to the CPA competence blueprint.  These verticals are designed to develop an area of knowledge, through two or three modules, from basic understanding to professional excellence.

 

The Financial Accounting and Reporting vertical runs from Module 1, through Module 6 to Professional Level Module 11 "Financial Reporting".  A second vertical, Management Accounting, runs from Module 2, via Module 7 to Professional Level Module 12 " Business Finance".  The third vertical, Audit and Assurance, develops from Module 8 to Professional Level Module 13 "Business Assurance".  The fourth vertical, Taxation, takes students from Module 9 to Professional Level Module 14 "Taxation".

 

 

Module Syllabus

For each module, there is a hierarchy of learning outcomes.  Each syllabus topic area contains high-level learning outcomes supported by detailed learning outcomes.  There is progression in the level of learning outcomes required as student move through the professional programme.

 

The module syllabus has been updated with new topics such as data analytics, sustainability, and integrated reporting in order to keep pace with the latest changes in technology and business.  To ensure it remains relevant and fresh, the module syllabus will be subject to a frequent review on an annual basis.

 

The Module Outline and Syllabus are set out in Associate Level, Professional Level and Capstone.

 

Four Attempts Rule

Students must complete each module of the Associate and Professional Levels within four attempts.  An attempt is recorded whether a student physically attended or was absent for the examination. 

 

Students who cannot complete a particular module after four attempts at the Associate Level or the Professional Level are required to retake all the modules in the modules in the respective level again as any previous examination pass results at that level will be removed.  Retake of passed workshops in the Professional Level is not required.  However, the module exemption status and the cross-credit arrangement will remain status quo.

 

 

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