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Professional Level

The Professional Level has four modules; each has a one-day workshop and an examination.    It aims to equip students with the technical knowledge combined with practical skills in core areas necessary for an entry level professional accountant.  This requires the development of an understanding of relevant concepts, principles and techniques, the ability to apply these in realistic professional settings and the exercise of judgment in evaluating complex issues and advising on the most appropriate treatment.  The four modules are, namely:



The modules include workshops supplemented with online materials.  The workshops aim to develop students' skills to research, solve and analyse problems; apply their technical knowledge in practical scenarios; learn from the experiences of their peers and workshop facilitators; gain a better understanding and further insight of learning materials through discussion in workshops; and develop enabling competences, while the module examinations test both the understanding of technical knowledge and the application of these skills and techniques.


No aggregate mark policy applies for workshops and examinations.  Workshop and examination for each module are separately assessed.


Introductory Workshop and Module Workshops


There will be five workshops, one at the introduction to the Professional Level and one for each Professional Module.  The aim of the Introductory Workshop is to ensure all students have a basic level of a competence for the core enabling competences.  Students are required to meet the performance indicators of the workshop. Completion of the Introductory Workshop is a pre-requisite to start the Professional Modules.


The Professional Workshops aim at developing students' core enabling competences in the technical context of the four Professional Modules. The workshops will include simulations, case studies and performance tasks.  Students are required to demonstrate their achievement of the prescribed learning outcomes and meet the performance indicators of the workshops.  Completion of the workshops before sitting the relevant module examinations will be the preferred sequence.


Each workshop is filled with interactive learning activities including case studies with workplace simulation, plenary discussions and team presentations to achieve the prescribed technical and enabling competence requirementsWorkshops are usually conducted during Saturdays and Sundays.  All activities during the workshop class will be conducted in English.


Module examinations


The module examinations will be a three-hour and open-book examination.  The examinations will comprise a case study and essay questions, which are all compulsory.


Two exam sittings are held each year in June session and December session.  Students can select and take the four modules in any order.  A maximum of two modules can be taken in the first attempt with no restriction on the number of modules enrolments for resit.


Module 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.


Module 11 Module 12 Module 13 Module 14