• In light of the recent situation in Hong Kong, please login to the QP Learning Centre to check the noticeboard for the special arrangements for QP Workshops.

  • In considering the unforeseen circumstances in Hong Kong and safety issues these entail, the Institute has decided to call off the Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 which was scheduled to be held on 27-28 October 2019 at the Kowloon Shangri-la Hotel. We are closely monitoring and reviewing the situation and any further announcements about rescheduling the Conference will be made in due course.
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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


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" 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.


Completion of Asscoiate Level


Upon successful completion of the Associate Level by exemption or examination, or a combination of both, students are entitled to the "HKICPA Associate Qualification" which is recognized as a Level 5 qualification under the Hong Kong Qualifications Framework (HKQF).


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