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电脑化考试中心

About the Certificate Programme

Q1.	What is the HKICPA Certificate on Sustainability Reporting?

The HKICPA Certificate on Sustainability Reporting is a structured and practical training programme designed to equip professionals with essential knowledge and skills to implement the HKFRS Sustainability Disclosure Standards (HKFRS S1 and HKFRS S2), Hong Kong’s local equivalents of IFRS S1 and IFRS S2. The programme includes five courses, corresponding quizzes, and a final assessment.

Q2.	Who can enroll in this certificate programme?

The Certificate is open to both CPAs and non-CPAs. It is suitable for:

Professional accountants seeking to deepen their sustainability reporting expertise
Finance and business leaders integrating ESG into strategy and decision-making
Sustainability professionals bridging ESG and financial reporting
Students and aspiring professionals building foundational knowledge in sustainability disclosure

Q3.	How many CPD hours will I receive upon completing the programme?

15 hours

Q4.	2025年基础单元的纸本考试与电脑化考试报名费用会有不同吗？

随着纸本考试逐步转换为电脑化考试，基础单元在2025年的考试报名费用将保持不变。学生可以参考2025年的报名费用表以获取更多信息。

Q5.	What is the mode of delivery?

The programme is currently offered as a fully online, self-paced programme. Participants will complete five pre-recorded modules and corresponding quizzes, followed by an online final assessment. Each module includes a recorded session (60–90 minutes) and a short knowledge check.

Q6.	电脑化考试的报名流程会否变更？

所有QP单元考试的报名流程将保持不变。学生可以在报名期间通过学生中心报名参加电脑化考试。公会将在考试前两周通过学生中心向所有考生发放准考证(“EAD”)。考生需在电脑化考试开始前提前45分钟到达考试场地。如需更多有关考试报名的详细信息，请参考公会的学生中心。

Q7.	What are the digital badges and e-Certificates awarded upon completion?

Participants who complete each component will receive a digital badge.
Those who complete all five modules, knowledge assessment checks, and the final assessment will receive the e-Certificate of the HKICPA Certificate on Sustainability Reporting and a digital badge.

These credentials can be displayed on LinkedIn or other platforms and will remain accessible indefinitely.

The digital badges and e-Certificates are created using Certifier.

Q8.	When will I receive the certificate and digital badge?

The Institute issues certificates and digital badges on a bi-weekly batch basis.

Eligible participants will receive theirs around the middle of the month and at the end of each month (approximately the 15th and 30th or 31st, respectively).

Q9.	Where can I enrol?

You can enrol by clicking here.

Q10.	Is there a difference between IFRS S1 & S2, and HKFRS S1 & S2?

HKFRS S1 and S2 are fully aligned and are localized versions of IFRS S1 and S2 issued by the IFRS Foundation. For practical purposes, the two sets of standards can be considered equivalent and used interchangeably in the Hong Kong context.

Course Structure and Access

Q11.	Can I access the archived courses after completing the programme?

Participants can continue to access the recorded modules within the 180-day enrolment period, even after earning the certificate.

Q12.	Can I just take the courses and skip to the final assessment?

No. Participants must complete all five modules and their corresponding knowledge assessment check to unlock access to the final assessment.

Q13.	Can I take the courses in any order?

No. Modules must be completed in sequential order within the 180-day window. Each knowledge assessment must be passed before moving on to the next course.

Q14.	我应该如何准备电脑化考试？

准备电脑化考试涉及几个策略，以确保你能适应考试模式并为考试内容做好准备。首先，与普通考试无异，你需彻底理解所学科目。利用专业资格课程学习中心的学习包、建议阅读清单和在线资源来回顾相关的单元考试大纲和主题。

接下来，查看教程视频和电脑化考试指南，以熟悉考试过程。利用样本试题在CBE练习平台上进行练习，是习惯考试模式的最佳方法，你可从中学习如何选择答案、使用工具以及有效地管理考试时间。

最后，确保在前往考试场地之前完成考试日检查清单所列的所有检查项目。

遵循这些步骤，你可以提高对电脑化考试的准备程度，自信地参加考试。

Q15.	What does the programme cover?

The programme covers a range of critical topics including materiality assessment, climate risk and scenario analysis, ESG data governance, GHG emissions, and the integration of sustainability and financial reporting. For details, please refer to the Programme structure section on our website.

Q16.	What is the structure of the programme?

The programme consists of five module, each followed by a short knowledge assessment check. All modules and knowledge assessment checks must be completed before the final assessment becomes accessible. For more details, please refer to the Programme structure page.

Q17.	CBE练习平台什样进行？在线还是面对面？

CBE练习平台是一个在线资源，供专业资格课程学习中心的考生使用。你可以体验到可能出现在实际考试中的不同类型问题，帮助你了解电脑化考试的期望。这个练习台让你学会如何使用考试所提供的工具或功能，在规定的考试时间内准备对你有效的时间管理策略，并在参加实际电脑化考试之前增强自信心。

Q18.	因应电脑化考试，单元大纲会有任何更改吗？

采用电脑化考试意味着考试平台的变更，但不影响单元大纲。此外，各单元课程大纲中的学习成果及能力等级亦会保持不变。与纸本考试一样，考生应彻底回顾课程大纲，以便在电脑化考试中有出色表现。

Q19.	我可以因为打字速度较慢或不熟悉使用电脑而延长考试时间吗？

一般而言，公会是不允许因打字速度较慢或不熟悉使用电脑而延长考试时间的。我们鼓励考生使用公会的CBE练习平台去熟悉电脑化考试系统，以备考试。

然而，如果考生因身体障碍需要特殊支缓而导致打字速度较慢，可以联系公会，根据有效的医疗文件申请特殊考试安排。如需更多有关申请特殊安排的资料，请参考学生手册。

Pilot Green and Sustainable Finance Capacity Building Support Scheme

Q20.	如果在考试期间遇到网络连接或电力故障问题，我该怎么办？

当你在电脑化考试期间遇到网络连接或电力故障问题时，请立即通知监考人员或中心主任。他们受过此类情况的处理训练，将为你提供解决问题的指导。请放心，电脑化考试将自动保存你的答案到指定的工作站，并可在重新连接互联网或电源后上传到考试平台。

Technical Enquiry for the Programme

Q21.	2025年6月的电脑化考试结果何时公布？

针对2025年6月的试期，基础单元2和基础单元4的电脑化考试结果将与其他基础单元一起发布(暂定于2025年8月1日)。考生可以参考考试时间表获取更多信息。

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