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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Associate Level

The Associate Level comprises ten modules. It aims to provide students with a foundation of core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, management accounting, law and auditing to enable their progression to the Professional Level.  The ten modules are, namely:

 

 

Module Exemptions

 

Subject to the academic qualification(s) possessed by the applicant, a maximum of 10 modules at the Associate Level can be granted.  For details, please click here.

 

Module Examinations

 

The module examinations will be a three-hour, closed-book examination (except for Module 10 "Business and Company Law" in which the examination will be open-book). The examinations will comprise multiple choice questions and written questions which are all compulsory (excepts for Module 10 "Business and Company Law" in which the examination will only comprises written questions).

 

Examination Rules

 
Students must complete each module of the Associate Level within four attempts.  An attempt is recorded whether  student physically attended or was absent for the examination.  Students who cannot complete a particular module of the Associate Level after four attempts are required to retake all the modules of the Associate Level again as any previous examination pass results will be removed.  However, the module exemption and the transitional arrangement will remain status quo.

 

Completion of Associate Level

 

Upon successful completion of the Associate Level by exemption or examination, or a combination of both, students are entitled to the exit qualification of "HKICPA Associate Qualification" which is recognized as a Level 5 professional qualification under the Hong Kong Qualifications Framework (HKQF).  For details about the QF Levels and the HKQF, please refer to website of the Qualifications Framework (www.hkqf.gov.hk).  In addition, students are now able to advance to the Professional Level of QP.

 

Modules Syllabuses

 

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

 

The module syllabus will be subject to a frequent review on an annual basis in order to keep pace with the latest changes in technology and business.

 

Module 1  Module 2  Module 3  Module 4  Module 5  Module 6  Module 7  Module 8  Module 9  Module 10

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