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Route 2: Non-accountancy degree holders

Non-accountancy graduates have to complete a conversion programme before registering as a student of the Institute. The objective of the conversion programme is to bridge the technical knowledge gap between non-accountancy degree holders and accountancy degree holders. The focus of the programme will be on the development of technical knowledge and skills. Alternatively, students can opt to take the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) route by completing the Accredited Accounting Technician (AAT) Examination plus the successful completion of the Professional Bridging Examination (PBE). For details, please refer to "Route 3: Sub-degree holders".

The following programmes have been accredited by the Institute as conversion programmes:
 
Recognized local tertiary institutions Accredited conversion programmes
The Chinese University of Hong Kong
Postgraduate Diploma in Professional Accountancy/
Master of Accountancy (Part One)

City University of Hong Kong



Master of Science in Professional Accounting and Corporate Governance - Professional Accounting Stream
Master of Arts in International Accounting
Postgraduate Certificate in Professional Accounting
Hong Kong Baptist University
Master of Accountancy (Part One)
The Hong Kong Polytechnic University

Postgraduate Diploma in Professional Accounting/ 
Master of Professional Accounting (Part One)

Postgraduate Diploma in Professional Accounting (HK CyberU)
(phased out in Aug 2011)
Institute of Advanced Executive Education (IAEE),
the Hong Kong Polytechnic University

Executive Diploma in Accountancy
The Hong Kong University of Science and Technology
Master of Science in Accounting
Lingnan University 
Postgraduate Diploma in Accountancy/ 
Master of Accountancy (Term One)

The Open University of Hong Kong

Postgraduate Diploma in Professional Accounting/
Master of Professional Accounting (Core courses)

Master of Professional Accountancy (Chinese) (phased out in Jan 2016)

School of Professional and Continuing Education,
the University of Hong Kong

Postgraduate Diploma in Professional Accounting
Kaplan Financial
Kaplan Conversion Programme (HK)

Deloitte Touche Tohmatsu
(in collaboration with Kaplan Financial)

Deloitte conversion programme

(exclusively for employees of Deloitte Touche Tohmatsu)

Ernst & Young
(in collaboration with IAEE, the Hong Kong Polytechnic University)

Ernst and Young conversion programme
(exclusively for employees of Ernst & Young)
KPMG
(in collaboration with Kaplan Financial)

KPMG / Kaplan's conversion programme
(exclusively for employees of KPMG)
PricewaterhouseCoopers
(in collaboration with City University of Hong Kong)

PricewaterhouseCoopers conversion programme
(exclusively for employees of PricewaterhouseCoopers)

 
Reconigsed Mainland China universities Accredited conversion programmes
Beijing Normal University –
Hong Kong Baptist University, United International College

Professional Accountancy Conversion Programme
Central University of Finance and Economics
Master of Professional Accounting
Fudan University
Master of Professional Accounting
Nankai University
Master of Professional Accounting
Peking University
Master of Professional Accounting
Renmin University of China
Master of Professional Accounting
Shanghai Jiao Tong University

Master of Professional Accounting
Master of Auditing
Shanghai University of Finance and Economics

Master of Professional Accounting

(accreditation covers student intake up to 2012/13)

Sun Yat-Sen University
Master of Professional Accounting
University of International Business and Economics
Master of Professional Accounting
Xiamen University
Master of Professional Accounting
Zhejiang University
Master of Professional Accounting


Enquiries relating to the conversion programmes should be directed to the respective universities / institutions.

 

Note:
For Practising Certificate (PC) issuance purpose, graduates of accredited accountancy degree programmes or conversion programmes of the Institute are required to sit and pass the Institute's PC Examination – Law or the Aptitude Test – Hong Kong Law when they apply for the PC if they have not studied and passed the requisite Hong Kong law subjects in the degree or conversion programmes. This requirement is applicable to students enrolled in the Institute's accredited accountancy programmes from the 2008-09 academic year onwards.