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Qualification Programme

The QP provides world-class and comprehensive training to ensure that upon completion, the newly qualified CPAs will be equipped with the necessary technical knowledge, professional skills, values and ethics, and relevant practical experience to meet the needs of employers in today's work environment.
The QP develops the various enabling skillsets that an all-rounded CPA needs through the three aspects of the programme - education, examination, and experience.
Education and examination
The QP builds on your pre-entry education of a sub-degree or above qualification and progresses through workshops and examinations, which constitute the education and examination sides of the programme.
On the experience side, you will not only participate in workshops that simulate issues you will face at work but also gain real-world experience under the tutelage of a CPA, which prepares you for success in your careers.


The QP comprises three progressive levels with 14 modules and a Capstone, i.e. Associate Level (10 modules), Professional Level (four modules) and Capstone. It offers alternative pathways and greater flexibility for students with different educational backgrounds, including sub-degree holders and non-accounting majors, to become CPAs. This enables more students from other disciplines to join the accountancy profession, which is important in developing a sustainable talent pool of accounting professionals.


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Introduction Video

(For Simplified Chinese subtitle version, please click here)






Future opportunities


From the peak of success, the QP offers you opportunities to gain other designations. As a member of the Institute you will be internationally recognized by overseas accountancy bodies under the Global Accounting Alliance through reciprocal membership agreements. You can also enjoy exemption on examination papers from the Chartered Institute of Management Accountants and Chinese Institute of Certified Public Accountants under the mutual examination paper exemption arrangements.

Completing the QP exempts you from passing the Hong Kong practising certificate examinations, which are necessary for registration as a CPA (practising) (執業會計師). For details,  please refer to the Accounting and Financial Reporting Council (AFRC)

The following QP graduates who wish to apply for a PC are required to sit and pass the Aptitude Test in Hong Kong Law or QP Module 10 (Business and Company Law) in order to fulfil the competency requirement in local law: 


  • Student of accredited accountancy degree programmes of the Institute who have studied the law subject(s) (Business Law and/or Company Law) in exchange programmes at non-Hong Kong tertiary institutions; or;

  • Non-Hong Kong degree holders who are exempted from the local law subject(s) (Business Law and/or Company Law) in the accredited Conversion Programmes.


    Transitional Arrangement for existing students     Timetable  Fee Schedule  Accreditation  Position Paper on new QP  FAQ  Enquiries