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Professional accountancy education

The new QP integrates technical knowledge across fields of expertise in accounting, business and finance while also developing professional skills in analysis and critical thinking, problem-solving and leadership.  The development of technical knowledge and professional skills enables newly qualified CPAs to evaluate and make informed judgments on wide variety of complex and often unpredictable issues, and to communicate professional solutions using appropriate methods.


While each of the Associate Level and Professional Level modules stands on its own, the modules are also arranged in a series of "verticals" that map to the CPA competence blueprint.  These verticals are designed to develop an area of knowledge, through two or three modules, from basic understanding to professional excellence.


The Financial Accounting and Reporting vertical runs from Module 1, through Module 6 to Professional Level Module 11 "Financial Reporting".  A second vertical, Management Accounting, runs from Module 2, via Module 7 to Professional Level Module 12 " Business Finance".  The third vertical, Audit and Assurance, develops from Module 8 to Professional Level Module 13 "Business Assurance".  The fourth vertical, Taxation, takes students from Module 9 to Professional Level Module 14 "Taxation".

 Level  Associate  Professional  Capstone

Modules 1 – 5

 Modules 6 – 9 Modules 10  Modules 11 – 14 Final Examination


Question Type

Multiple Choice Questions

Multiple Choice

and Written Questions

 Written Questions  Written Questions

Integrated Case

 1 hours and 45 minutes 3 hours   3 hours  3 hours 4 hours
Closed-book   Open-book Open-book   Open-book
 Number of Module
per Exam Session

Maximum five

in any order 

Maximum two in first

attempt in any order.

No restriction afterwards 
 June & December Sessions Note



·   Please refer to the timetable for relevant offering of examinations.


Module Syllabus

For each module, there is a hierarchy of learning outcomes.  Each syllabus topic area contains high-level learning outcomes supported by detailed learning outcomes.  There is progression in the level of learning outcomes required as student move through the professional programme.


The module syllabus has been updated with new topics such as data analytics, sustainability, and integrated reporting in order to keep pace with the latest changes in technology and business.  To ensure it remains relevant and fresh, the module syllabus will be subject to a frequent review on an annual basis.


The Module Outline and Syllabus are set out in Associate Level, Professional Level and Capstone.


Number of attempts allowed

Effective from June 2022 session, there is no restriction on the number of attempts in examinations and workshops for the Associate, Professional and Capstone Levels.  However, QP student who has not completed the programme within 10 years from the date of first registration as a QP student will be removed from the student register under the Professional Accountants By-law 39.