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Continuing Education Fund for Current QP

With effect from 1 October 2003, Module A to D of the current Qualification Programme (QP) has been included in the list of reimbursable courses under the Continuing Education Fund (CEF) until the December 2020 Session.  Applicants should pay attention that the new QP is not a reimbursable course under the CEF.  (Note: The Office of the CEF does not have record of registration of current QP under the Qualifications Framework.)

Upon completion of all four QP modules (A to D), QP candidates may apply for a fee reimbursement of the QP module fees (excluding enrolment fees for the Final Examination, retaking QP workshop or module examination and annual subscriptions which are not allowed under the scheme). Please be noted that it is the policy of the Office of CEF that all the four modules of the QP are considered as a single complete unit and all the four modules must be enrolled and completed in Hong Kong. For registered students, who were admitted to QP under any mutual recognition agreement / mutual examination paper exemption, they may not be eligible for CEF reimbursement.

For candidates who are re-taking the module examination, according to the CEF rules, they will not be eligible to claim the module examination fee. In principle, the CEF does not allow students to claim fees paid for retaking QP module examinations or retaking QP workshops. However, if you are eligible and have already applied for reimbursement under the CEF, you may be able to reimburse the module fees once you have passed all four QP modules, regardless of the number of attempts for either part. Please refer to the CEF website for details or call to CEF's enquiry hotline 3142 2277 for eligibility of application or reimbursement matters.

With effect from 1 April 2019, applicants who apply for CEF for the first time are only required to complete Application Form [SFO 302 (2019)], which is a combined application form for both account opening and fee reimbursement. This combined form is also applicable to applicants who have opened a CEF account before 1 April 2019 to apply for fee reimbursement only. 

Reimbursement procedures after completion of all four QP modules (for current QP only)


Download and complete the CEF Application Form [SFO 302 (2019)] from the CEF website 

The following summary is for your form filling purpose:

Name of Institution: HKICPA
CEF Institution Code:
CEF Course Code: 23C01771-5
CEF Course Title:
CPA Qualification Programme
Course Commencement Date: Commencement Date printed on your first Enrolment Confirmation Slip
Date of Course Completion: Result Release Date of your last completed module

Please note that as QP comprises four modules, you should fill in the CEF course title, i.e. CPA Qualification Programme, not the module names, in the Application Form.



Make an appointment with the Institute for certification of the following documents by email to or calling 2287 7289 / 068 upon successful completion of all four QP modules.

  • Completed CEF Application Form
  • QP Examination Status Report

Submit the completed CEF Application Form and QP Examination Status Report to the Institute in person. Claimant may authorize a trusted person by providing an authorization letter stating the claimant's name and HKID number and the copy of the claimant's HKID card to submit the required documents to the Institute for certification if necessary.

4. Submit the certified and completed CEF Application Form together with the following supporting documents to the Office of CEF:
  • QP Module Enrolment Confirmation Slips and Payment Receipts (Four Modules);
  • Certified QP Examination Status Report(s) as proof of successful completion of all four QP modules; and
  • Front page of your bank passbook/statement showing your name and account number for reimbursement.

Kindly be informed that the December 2020 Session was the last offering session for Module A to D of the current QP.  It is the applicants' own responsibility to make sure that they are eligible to the CEF application.  Please ensure that you have read and understood the guidelines for CEF application issued by the Office of CEF.  Approval / disapproval of your CEF application is at the sole discretion of the HKSAR government.  The Institute is not liable to the result of your CEF application. 

Students have the responsibility to retain all documents to support their reimbursement claim in future.  You are required to keep your Module Enrolment Confirmation Slips and Payment Receipts and the QP Examination Results and Status Report(s) to apply for reimbursement.