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Associate Level

The Associate Level has 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.


(a)    Module 1     –     Accounting

(b)    Module 2     –     Management Accounting

(c)    Module 3     –     Business Economics

(d)    Module 4     –     Business Management

(e)    Module 5     –     Information Management

(f)     Module 6     –     Financial Accounting

(g)    Module 7     –     Financial Management

(h)    Module 8     –     Principles of Auditing

(i)     Module 9     –     Principles of Taxation

(j)     Module 10   –     Business and Company Law


The modules will be offered concurrently in two sessions, with examinations held in June and December of each year, starting from June 2020.  Students can select and take the ten modules in any order, but they can only take a maximum of five modules per examination session.  Students must complete each module of the Associate Level within four attempts. 


Module Exemptions


Under new exemption up to a maximum of 10 modules at the Associate Level can be awarded.  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" where an open-book examination will be used). The examinations will comprise multiple choice questions and written questions which are all compulsory.  Learning materials for all modules will be developed by the Institute.


Module Assessment


Upon successful completion of the Associate Level by exemption or examination, or a combination of both, students will be awarded a Certificate of Completion which indicates the level of competence attained by them.


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