Pre-entry education
Entry requirements of the new QP
Under the new QP, individuals from any field of study can embark the journey to become a CPA! Individuals who would like to become a registered student should fulfill the following entry requirements*:
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Aged 16 or above;
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Have a good character; and
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Attained a qualification of at least higher diploma / associate degree at Hong Kong Qualifications Framework ("QF") Level 4 or above (or equivalent) from an institution recognized by the Institute for entry into the Associate Level.
Module exemption at the Associate Level can be awarded on the basis of the curriculum of the academic programme(s) completed. The maximum number of module exemptions awarded will depend on the category of the academic programme with details to be found here. For degree holders, a maximum 10 modules at the Associate Level (Modules 1 - 10) can be exempted while for sub-degree holders, a maximum 5 modules (Modules 1 - 5) can be exempted. Module exemption can also be obtained through the study of programmes accredited by the Institute. The syllabus of each of the module in the Associate Level can be found here.
*Note:
- For individuals who aspire to become CPAs but cannot meet the minimum entry requirements above, they may be accepted to the new QP provided that they are aged 25 who acquired a minimum 5 years' relevant work experience and met the minimum entry requirements for higher diploma / associate degree programmes on HKDSE / HKALE (or equivalent). However, no module exemption will be available in this case. If you have any questions, please contact the Qualifications Assessment Team at students.reg@hkicpa.org.hk.
- Applicant who possess non-Hong Kong sub-degree qualification is not eligible to register under new QP, unless this qualification has been assessed by the HKCAAVQ and meet the standard of QF Level 4 or above.
