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Aptitude Test

1.   Purpose

2.   The candidate

3.   The examination

4.   Examination assistance materials

5.   Examination results

6.   Fees

7.   Submission of entry form

8.   Change of correspondence address
9.   Retention of examination-related materials 

10. Enquiries


Enrolment details

The enrolment deadlines, examination and result release dates are as follows:

Examination session 

Enrolment period  

Examination dates

Result release date

Jun 2023  

24 Feb -  8 Mar 2023


Hong Kong Law

31 May 2023

(9:30 a.m. - 11:15 a.m.)


Hong Kong Taxation

31 May 2023

(2:00 p.m. - 3:45 p.m.)


24 Aug 2023


Note: The Aptitude Test will be offered once a year in June Session. 


  • Entry form (will be updated in next examination session)

1.    Purpose

Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as a certified public accountant if he/she proves to the satisfaction of the Council of the Hong Kong Institute of Certified Public Accountants ("the Institute") that he/she has passed such examinations in accountancy and other subjects as may be prescribed by the Council.

  1.2 The Institute's Council has ruled that current full members of the accepted accountancy bodies as listed in Notes 2.1.1, 2.1.2 and 2.1.3 who wish to seek membership with the Institute are required to sit and pass the Aptitude Test ("AT") to satisfy the AT requirement for the purpose.

2.    The candidate


The following persons are eligible to sit the AT:



Students or graduates (who have completed the professional examinations) of an accepted accountancy institute as listed below:



  • CPA Australia ("CPAA") 
    [CPAA members who are applying for HKICPA membership under the New Mutual Recognition Agreement and sit the Capstone of the new QP are required to sit and pass the AT on Hong Kong Taxation.]#
  • Institute of Chartered Accountants of Zimbabwe



Full members in good standing of the following institutes who have completed the professional examinations organized by their parent institutes and are required to satisfy the HKICPA AT requirement for membership admission purpose:



  • Chartered Institute of Management Accountants ("CIMA")
    [CIMA members who are applying for HKICPA membership under the MEPE Agreement between HKICPA and CIMA are required to sit and pass the AT on Hong Kong Law.]#
  • CPA Australia
    [CPAA members who are applying for HKICPA membership under the New Mutual Recognition Agreement and sit the Capstone of the new QP are required to sit and pass the AT on Hong Kong Taxation.]#
  • Institute of Chartered Accountants of Zimbabwe 
       # Prior to applying to sit the AT, new applicants from these overseas accountancy bodies are required to complete and submit the preliminary assessment form to the Institute's Membership and Admission Department to determine whether the applicant is eligible/required to sit the AT and whether the applicant is eligible for any exemptions:

Applicants are required to submit the preliminary assessment result email issued by the Membership and Admission Department together with the Entry Form and other supporting documents when applying to sit the AT.




Prospective QP applicants with special permission from the HKICPA for taking the AT ("prospective QP applicants").




QP-graduate members with overseas accountancy degree who wish to apply for a Practising Certificate ("PC").
Note: QP-graduate members with overseas accountancy degree are required to sit and pass the AT on Hong Kong Law. This requirement is applicable to those who register as QP students on or after 1 January 2008.



Acceptance of an entry to the AT from an applicant does not imply that the applicant is qualified for HKICPA membership and/or issuance of a PC, where applicable. HKICPA membership applicants/PC applicants must satisfy the examination and other admission/issuance requirements prevailing at the time of the HKICPA Registration and Practising Committee’s/ the Accounting and Financial Reporting Council (AFRC)’s consideration of their relevant applications. Please visit the homepages of HKICPA and AFRC for the latest membership and PC issuance requirements respectively.


3.    The examination

  3.1 Candidates are required to attempt the following two papers in the AT:
  • Hong Kong Law
  • Hong Kong Taxation

Candidates may choose to sit the two papers OR just one paper at each sitting. The Council rules that subject-by-subject passes are allowed and that there is no time limit restricting the validity of such passes.


For individuals who have sat and passed the relevant paper(s) in the HKICPA PC Examinations, HKICPA accredited accountancy programmes offered by tertiary institutions, Hong Kong Institute of Accredited Accounting Technicians (formerly known as Hong Kong Association of Accounting Technicians) Examinations and/or HKICPA professional examinations as listed in above Appendix - "other options to satisfy the Aptitude Test requirement", they may transfer their examination results acquired from the examinations/programmes to meet the AT requirement.


The examination for each AT paper, comprising multiple-choice questions and totalling 100 marks, will last for 1 hour 45 minutes in a close-book format.


In a close-book examination, candidates are NOT permitted to take to your desk, or use or possess while at your desk, any books, notes or other materials.


You are permitted to use only noiseless, cordless and non-programmable calculators, provided that the calculators must not be equipped with communication function.  Computers and electronic dictionaries of any size or models are not allowed.


The Hong Kong Examinations and Assessment Authority ("HKEAA") will issue the Examination Attendance Docket containing details of the examination centre and other examination regulations and guidelines to candidates by ordinary post about two weeks prior to the examination. Candidates are required to produce the Docket for admission to the examination centre. Candidates should notify the Institute by phone to (852)2287-7081 immediately if they have not received the Docket one week prior to the examination. Last minute request for the Docket will not be processed.


Candidates should carefully read the Examination Regulations in the Examination Attendance Docket prior to sitting the examinations. Failure to follow any of these regulations may result in marks penalty or even disqualification from the entire examination. All violations of the examination regulations will be duly considered by the Qualification and Examinations Board. Effective from December 2014, for candidates who have violated any minor and straightforward examination regulation for the first time, their answer sheet will be marked and processed as normal. However, a letter will be sent to warn the offenders that the incident will be recorded in their candidate files and any repeated offences in future would attract penal actions including marks penalty. For candidates who have violated the same examination regulation for the second time, two marks will be deducted from the candidates' results of the relevant paper. For candidates who have violated the same examination regulation for the third time or more, a stricter penalty of five marks deduction will apply.


NO overseas examination centre is provided. Candidates are required to take the AT in Hong Kong. The examination is tentatively scheduled to be held in San Po Kong, Kowloon. Candidates should refer to the Examination Attendance Docket issued by the HKEAA for the assigned examination venue.


If weather conditions are doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. 8 or the issue of the Red / Black Rainstorm Signal), candidates should pay attention to the radio / television broadcast, or view the HKEAA / HKICPA website for the examination schedules before they leave for the examination centre.  For more details on the bad weather arrangements, please refer to the information leaflet (to be provided in March 2023) which will also be posted to candidates together with their Dockets.

4.    Examination assistance materials
  4.1 Candidates can download the syllabuses and the suggested reading lists from this webpage.



Candidates can download the sample questions from this webpage. The sample questions are provided to help candidates familiarize themselves with the possible types and style of questions which they may see in the examination.  The best answers may no longer be valid with the prevailing rules and regulations.

5.    Examination results

Candidates will be graded as "Pass", "Fail" or "Absent".


Candidates who scored 50 percent marks or above would be graded "Pass".

  5.3 Examination results will be sent by ordinary post to candidates on the date mentioned above.
6.    Fees
  6.1 Enrolment fee for each AT paper is as following:
Paper Fees (2023)
Hong Kong Law HK$1,250
Hong Kong Taxation HK$1,250

Payment by cheque should be made payable to "Hong Kong Institute of Certified Public Accountants" or "HKICPA".


Payment by credit card should be made by completing and submitting the Credit Card Authorization Form.


Fee(s) paid are NOT refundable and NOT deferrable.


All examination entries must be received by the Institute on or before the Enrolment Deadline.


The enrolment deadline will be strictly adhered to and late application is PROHIBITED.

7.    Submission of entry form
  7.1 Entry form and all supporting documents (part IX of the entry form) should be submitted to the Institute by email ( on or before the enrolment deadline.  Failure to submit the required documents may result in delay in the enrolment process.

All examination entries will be processed after the enrolment deadline and acceptance email will be sent to the successful candidates FOUR WEEKS AFTER the enrolment deadline.


8.    Change of correspondence address


Your contact details as indicated in your submitted entry form for the AT will be used for the purpose of the AT only (confirmation of enrolment and release of examination results).


Any change in contact details or correspondence address for the purpose of the AT after submission of the Entry Form should be notified to the Institute in WRITING by email:

9.    Retention of examination-related materials 
  9.1 Examination answer scripts and materials used for the purposes of examination marking and results processing will be retained for six months after examination results release and destroyed thereafter, subject to circumstances which may necessitate longer retention period.
10.   Enquiries
  10.1 For enquiries, please contact the Education and Training Department via email: or telephone: (852)2287-7228.
The Institute shall not be responsible for any non-performance of duties caused by adverse weather, an act of God, labour strike, natural disaster, governmental action or intervention, riot, or any other cause not reasonably foreseeable or beyond the reasonable control of the Institute.