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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.	What is the fee for enrolling in the programme?

HKD 4,980 | HKICPA member/student or IA member

HKD 6,980 | Non-member

Note: The Pilot Green and Sustainable Finance (GSF) Capacity Building Support Scheme application is in progress, with results to be announced.

Limited offer: An HKD 1,000 discount will be offered until 31 August 2025.

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.	What is the validity period to complete the programme?

Participants have 180 days from the date of enrolment to complete all courses, knowledge assessments check, and the final assessment.

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.	How do I access the online version of the modules and knowledge assessment?

All online modules and knowledge asssesment checks are available through the HKICPA Learning Management System (LMS) after successful enrolment.

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.	What is the final assessment format

The Final assessment is an online test with 60 single-answer multiple-choice questions accessible through the HKICPA Learning Management System (LMS). Participants must answer at least 42 out of 60 correct (70% or above) in order to pass.

Q18.	What if I previously attended a live workshop but missed others?

Participants who previously attended a live workshop must still enroll in the full certificate programme to gain access to the archived sessions and complete the corresponding quizzes for all five modules. Completion of all modules and their quizzes is required before attempting the final assessment.

For any special arrangements (e.g. refunds or enrolment clarifications), please contact the HKICPA directly at cpd@hkicpa.org.hk.

Q19.	What is the retake policy?

Participants are allowed two (2) additional retake attempts if they fail the final assessment (1st attempt).

Participants may request further attempts upon payment of a retake fee of HKD 1,000. Participants failing the retake assessment will have two (2) additional free attempts. Participants may also choose to retake individual modules, subject to their respective fees.

Pilot Green and Sustainable Finance Capacity Building Support Scheme

Q20.	Is this programme eligible for government funding?

Yes. This programme is one of the Eligible Programmes under the Pilot Green and Sustainable Finance Capacity Building Support Scheme.
For more information, please click here.

Technical Enquiry for the Programme

Q21.	If a participant has questions related to the course content, is there a way to ask?

Yes. Participants may submit their questions using the Technical Enquiry form. Please only use this form to submit questions regarding the modules.

Once received, our Sustainability Team will respond at our earliest convenience. Questions not related to the content of the modules will not be replied.

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電腦化考試