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Past Papers

From the June 2021 Session onwards, PC - Law examination will adopt the syllabus of Module 10 (Business and Company Law) of the Institute's QP and all questions are compulsory.  Please click here to download the syllabus. 

The suggested answers are longer than what candidates are expected to give in the examination. The purpose of the suggested answers is meant to help candidates in their revision and learning. It may not contain all the correct points and candidates should note that credits may also be awarded for valid answers which are not covered in the suggested answers.

You may download the past examination papers here:

 
Session Question Section Answer Section Examination Panelists' Report
December 2023 Download Download Download
June 2023 Download Download Download
December 2022 Download Download Download
June 2022 Download Download Download
December 2021 Download Download Download
June 2021 Download Download Download
December 2020 Download Download Download
December 2019 Download Download Download

 

Copyright

  1. The Questions and Suggested Answers (Q&A) are the property of the Hong Kong Institute of CPAs and copyright is held by the Institute;
  2. Photocopying or reproducing the Q&A in any form is an infringement of copyright and could lead to court action;
  3. Lecturers should note that questions from past QP examination papers may not be used for internal examinations. If the basis of a good question is found in published materials, it must be altered beyond recognition before it can be used;
  4. Individual questions may be used during class (e.g. in discussing approaches to answering questions), provided that the source and the date of publication is acknowledged; and
  5. Individual questions may not be used in materials published for sale until one year after their original publication. Again acknowledgment of source and date of publication is required.

 

Please send queries and comments to Examination Team.

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