Important
Notice

CPD and sports and recreation events

 

In view of the stable coronavirus situation in Hong Kong, face-to-face events, both continuing professional development and sports and recreation, will resume from 2 July 2020 (Thursday).

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Module 6 – Financial Accounting

This module develops students' knowledge and comprehension of the accounting standards in accounting for business transactions and in preparing financial statements, including simple consolidated financial statements.

 

Syllabus area Weight (%)

Describe the framework of financial accounting and reporting

5-10

Apply appropriate accounting principles and concepts to account for business transactions 

40-50

Prepare and present financial statements in accordance with Hong Kong Financial Reporting Standards 

20-30

Apply the accounting principles and concepts to prepare financial statements with simple group structures 

15-25 

 

 For detailed syllabus and proficiency level of the learning outcomes, please click here.

 

 For Pilot Examination Paper of Module 6, please click here.

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