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Module exemption at Associate Level

Module exemption at Associate Level


Effective from 1 January 2022 and applicable to the December 2022 Session onwards, applicants who wish to apply module exemption must base upon a qualification acquired from a tertiary institution recognised by the Institute without any restriction on the time the academic qualification was obtained.  Module exemption may be granted to both accredited and non-accredited programmes at degree and Hong Kong sub-degree levels as well as accredited conversion programmes. 


Category of programmes Maximum number of Associate Module exemption entitled



(Module 1 - Module 10)

Accredited Conversion Programme

Hong Kong Associate Degree / Higher Diploma

(Module 1 - Module 5)


Students can make up the non-exempted modules at Associate Level by either:

  1. passing the relevant Associate Module(s) (the QP Examination route); or

  2. taking the relevant subject(s) corresponding to the non-exempted module(s) in one or more of the Institute's accredited programmes (the Program Study route)

The list of Institute's accredited programmes can be found here: Accredited sub-degree programmes / Accredited degree programmes / Accredited conversion programmes.


Recognition of professional accountancy examinations

Effective from 1 January 2022 and applicable to the December 2022 Session onwards, the relevant papers passed in the professional examinations of the following professional accountancy bodies recognised by the Institute can be accepted for module exemptions in the Associate Level.  A maximum number of 9 module exemptions can be granted under such arrangement subject to an individual assessment and it applies to the Associate Modules 1 to 9 only.


- Association of Chartered Certified Accountants - American Institute of Certified Public Accountants
- Chartered Accountants Australia and New Zealand - CPA Australia
Chinese Institute of Certified Public Accountants - Institute of Chartered Accountants in England and Wales
- Chartered Institute of Management Accountants - Institute of Chartered Accountants of Scotland
- Chartered Professional Accountants Canada  



Important points to note for applying module exemption

  1. Application for module exemption has to be submitted in one go.  No subsequent application based on the same qualification(s) would be accepted.  Additional exemption is only available for a different qualification submitted thereafter.

  2. With immediate effective, for those module(s) that were previously attempted under the QP Examination route, exemption can also be claimed according to the Program Study route.

  3. The maximum exemption fee is capped at five modules if respective module exemptions are ascribed to an accredited programme obtained within 5 years.  Exemption fee for each module is required if respective module exemption is ascribed to a non-accredited programme.  The amount of exemption fee can be found here.