Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 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).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

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 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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