Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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Module 9 – Principles of Taxation

This module provides students with an overview of the Hong Kong tax system and the ability to advise on simple tax matters and prepare straightforward tax calculations.

 

Syllabus area Weight (%)

Demonstrate an understanding of the tax system and administration in Hong Kong              

10-20

Apply tax rules and principles and calculate tax liabilities for property tax, salaries tax, profits tax, personal assessment and stamp duty in Hong Kong

75-85

Apply profits tax rules and principles and calculate profits tax liabilities for cross-border transactions 

5-10

 

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

 

 For Pilot Examination Paper of Module 9, please click here.

 

Note: Applicants are kindly reminded that exemption of M9 (Principles of Taxation) is not only limited to graduates who have completed Hong Kong tax.  Graduates who have studied and passed taxation subjects in a non-Hong Kong's regime may also be eligible for exemptions of M9 provided that these subjects have substantial coverage of the equivalent learning outcomes of M9.  

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