The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 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).

In addition, all face-to-face CPD courses and member events from 15 to 31 July will be cancelled. We will closely monitor the situation to determine whether it is necessary to extend these measures. Arrangements for future events and refunds will be advised in due course.


Please click here to view the list of cancelled events.

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Structure and syllabus

Examination papers


Mock Examination

HKDSE BAFS examination

Paper 1 Compulsory part
Paper 2A Elective part – Accounting module
Paper 2B Elective part – Business Management module


Method of assessment

The assessment for Paper 1, Paper 2(A) and Paper 2(B) will be based solely on close-book written examinations.  It adopted the assessment framework of HKDSE BAFS subject. Candidates can choose to sit for the examination in either English or Chinese.


Examination format

The examination format and duration for each paper are shown as follows:


Paper 1
(Time allowed - 1 hour and 15 minutes)

No. of questions Marks
Section A: Multiple-choice questions 30 60

Section B: Short questions

  • Compulsory questions
  • Optional questions


3 to 4

1 out of 2









Paper 2(A) and Paper 2(B)
(Time allowed - 2 hours and 15 minutes)

Paper 2(A)

No. of questions

Paper 2(B)
No. of questions

Section A: Compulsory short questions 3 to 4 4 to 5 24
Section B: Compulsory questions

2 to 3 application

2 case studies 36
Section C: Optional questions

1 out of 2 case/theory


1 out of 2 essay


Total 80