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Continuing Education Fund (CEF)

With effect from 1 October 2003, Qualification Programme (QP) has been recognized as a reimbursable course under the Financial Services category of the CEF.

Upon completion of all four QP modules, QP candidates may apply for a fee reimbursement of up to $10,000 out of the QP module fees of $17,600 (excluding enrolment fees for the Final Examination, retaking QP workshop or module examination and annual subscriptions which are not allowed under the scheme). Please be noted that it is the policy of the Office of CEF that all the four modules of the QP are considered as a single complete unit and all the four modules must be enrolled and completed in Hong Kong. For registered students, who were admitted to QP under any mutual recognition agreement / mutual examination paper exemption, they may not be eligible for CEF reimbursement.

For candidates who are re-taking the module examination, according to the CEF rules, they will not be eligible to claim the module examination fee. In principle, the CEF does not allow students to claim fees paid for retaking QP module examinations or retaking QP workshops. However, if you are eligible and have already applied for reimbursement under the CEF, you may be able to reimburse the module fees once you have passed all four QP modules, regardless of the number of attempts for either part. Please refer to the CEF website for details or call to CEF's enquiry hotline 3142 2277 for eligibility of application or reimbursement matters.

CEF applicants MUST submit their applications to the Office of CEF before the module commencement date of their first QP module attempt, i.e. if you wish to apply a CEF reimbursement and the December 2018 Session is your first QP attempt, you are required to submit your application to the Office of CEF by 20 September 2018, i.e. the QP module commencement date for the December 2018 Session. 

However, you should submit ONE application only, i.e. applicants who have obtained approval in-principle for reimbursement of fees should not submit a second application. If you have submitted a CEF application and being approved before, you are not required to submit the CEF application again.

Application procedures for December 2018 session

Step Action Important dates

Download the CEF Application Form from the CEF website

The following summary is for your form filling purpose:

Name of institution: HKICPA
CEF institution code:
CEF course title:
CPA Qualification Programme
CEF course code:
Actual tuition fees paid:
HK$4,400 (for 1 module) / HK$8,800 (for 2 modules)
Commencement date: 20 September 2018

Please note that as QP comprises four modules, you should fill in the CEF course title, 
i.e. CPA Qualification Programme, not the module names, in the Application Form.


Complete the CEF Application Form, obtain the Institute's certification and stamping at:

27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong

13 to 20 September 2018
3. Submit stamped CEF Application Form to the Office of CEF before QP module commencement date By 20 September 2018

(QP module commencement date)

4. Wait for the Office of CEF to issue application results
Within 12 working days from the date of receipt of application

Reimbursement procedures for successful applicants


Receive a Reimbursement Claim Form (RCF) from the Office of CEF when your CEF application is successful.


Make an appointment with the Institute for certification of the following documents by email to or calling 2287 7289 / 068 upon successful completion of all four QP modules.

  • Completed RCF
  • QP Examination Status Report

Submit the completed RCF and QP Examination Status Report to the Institute in person. Claimant may authorize a trusted person by providing an authorization letter stating the claimant's name and HKID number and the copy of the claimant's HKID card to submit the required documents to the Institute for certification if necessary.

4. Submit the certified and completed RCF together with the following supporting documents to the Office of CEF:
  • QP Module Enrolment Confirmation Slips and Payment Receipts (Four Modules);
  • Certified QP Examination Status Report(s) as proof of successful completion of all four QP modules; and
  • Front page of your bank passbook/statement showing your name and account number for reimbursement.

It is the applicants' own responsibility to make sure that they are eligible to the CEF application.  Please ensure that you have read and understood the guidelines for CEF application issued by the Office of CEF.  Approval / disapproval of your CEF application is at the sole discretion of the HKSAR government.  The Institute is not liable to the result of your CEF application. 

Students have the responsibility to retain all documents to support their reimbursement claim in future.  You are required to keep your Module Enrolment Confirmation Slips and Payment Receipts and the QP Examination Results and Status Report(s) to apply for reimbursement.