Important
Notice
The Hong Kong Institute of Certified Public Accountants announced, from Tuesday 4 February 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

This is a precautionary measure to safeguard the health and safety of our members and staff given the evolving coronavirus situation in Hong Kong, while balancing the need to ensure the services to members.

The Institute also announced that all CPD courses and member events from 17 February to 1 March are cancelled. We will closely monitor the situation to determine whether it is necessary to extend the measure to other future events. Arrangement for future events and refund will be advised in due course. Please click here to view the list of cancelled events.
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Associate Level

The Associate Level comprises 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.  The ten modules are, namely:

 

 

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" in which the examination will be open-book). The examinations will comprise multiple choice questions and written questions which are all compulsory (excepts for Module 10 "Business and Company Law" in which the examination will only comprises written questions).

 

Examination Rules

 
Students must complete each module of the Associate Level within four attempts.  An attempt is recorded whether  student physically attended or was absent for the examination.  Students who cannot complete a particular module of the Associate Level after four attempts are required to retake all the modules of the Associate Level again as any previous examination pass results will be removed.  However, the module exemption and the transitional arrangement will remain status quo.

 

Completion of Associate Level

 

Upon successful completion of the Associate Level by exemption or examination, or a combination of both, students are entitled to the exit qualification of "HKICPA Associate Qualification" which is recognized as a Level 5 professional qualification under the Hong Kong Qualifications Framework (HKQF).  For details about the QF Levels and the HKQF, please refer to website of the Qualifications Framework (www.hkqf.gov.hk).  In addition, students are now able to advance to the Professional Level of QP.

 

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

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