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).

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.