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Position Paper

New Qualification Programme


4 January 2017


The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with the skills, expertise and ethics that can support Hong Kong as an international business and financial centre.  The reform also ensures the CPA qualification is in step with the continual changes in business needs and professional markets in Hong Kong as well as international best practices. 


The new version of the Qualification Programme ("QP") is the result of the CPA qualifying process reform in consultation with major employers, academia, education providers and practitioners, in addition to an extensive review by independent consultants from a top-tier overseas accountancy body and a major international accounting firm.  Click here for the consultation on proposed changes to CPA Qualifying Process.  In general, there is a strong support for the new QP and its proposed changes to the CPA qualifying process. 


This Position Paper sets out the final content, structure and design of the new QP.


The new QP will comprise three progressive levels with 14 modules and a Capstone, i.e. Associate Level (10 modules), Professional Level (four modules) and Capstone Level.  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 could attract more students from other disciplines to join the accountancy profession which is important in developing a sustainable talent pool of accounting professionals. 


The new QP will introduce an integrated Capstone comprising three-day workshops and the final examination with an increased emphasis on developing and assessing higher-order enabling skills such as problem solving, critical and lateral thinking to enhance students' ability to identify complex problems including aspects of ethical dilemma and to develop professional solutions.  This aims to train professional accountants with the necessary skills to deal competently with professional type situations, thereby improving their employability in the market.

Consultation paper cover

Please click pdf version or e-book version for the Position Paper.


A list of frequently asked questions about the new QP, is available here.


Press releases

English/ Chinese


Media coverage


Accountants open door to profession for new blood (The Standard - 16 January 2017)

會計新資格課程重道德操守 (HK Economic Journal - 9 January 2017)
新專業資格課程 培養未來人才 公會發布改革考取會計師資格進程的立場書 (HK Economic Journal - 7 January 2017)

會計資格增「基礎級別」吸新血 (Ming Pao Daily - 5 January 2017)
會計師公會推新專業資格課程 (HK Commercial Daily - 5 January 2017)
會計師公會後年推新資格課程 (Ta Kung Pao - 5 January 2017)
會計師公會增「基礎級別」吸新血 (Sing Tao Daily - 4 January 2017)
會計師公會推新專業資格課程 後年起新增「基礎級別」 (Headline Daily - 4 January 2017)
會計師公會增基礎級別銜接課程 供副學士及非會計學位人士修讀 ( - 4 January 2017)

會計師公會2019年推新QP課程 吸納非會計主修學生 ( - 4 January 2017)
會計師公會推新專業資格課程 後年起新增「基礎級別」( - 4 January 2017)