電腦化考試
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.
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
所有QP單元考試的報名流程將保持不變。學生可以在報名期間通過學生中心報名參加電腦化考試。公會將在考試前兩週通過學生中心向所有考生發放準考証(“EAD”)。考生需在電腦化考試開始前提前45分鐘到達考試場地。如需更多有關考試報名的詳細信息,請參考公會的學生中心 。
| 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.
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).
Participants can continue to access the recorded modules within the 180-day enrolment period, even after earning the certificate.
No. Participants must complete all five modules and their corresponding knowledge assessment check to unlock access to the final assessment.
準備電腦化考試涉及幾個策略,以確保你能適應考試模式並為考試內容做好準備。首先,與普通考試無異,你需徹底理解所學科目。利用專業資格課程學習中心的學習包、建議閱讀清單和在線資源來回顧相關的單元考試大綱和主題。
接下來,查看教程視頻和電腦化考試指南,以熟悉考試過程。利用樣本試題在CBE練習平台上進行練習,是習慣考試模式的最佳方法,你可從中學習如何選擇答案、使用工具以及有效地管理考試時間。
最後,確保在前往考試場地之前完成考試日檢查清單所列的所有檢查項目。
遵循這些步驟,你可以提高對電腦化考試的準備程度,自信地參加考試。
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.
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.
CBE練習平台是一個在線資源,供專業資格課程學習中心的考生使用。你可以體驗到可能出現在實際考試中的不同類型問題,幫助你了解電腦化考試的期望。這個練習台讓你學會如何使用考試所提供的工具或功能,在規定的考試時間內準備對你有效的時間管理策略,並在參加實際電腦化考試之前增強自信心。
一般而言,公會是不允許因打字速度較慢或不熟悉使用電腦而延長考試時間的。我們鼓勵考生使用公會的CBE練習平台去熟悉電腦化考試系統,以備考試。
然而,如果考生因身體障礙需要特殊支緩而導致打字速度較慢,可以聯繫公會,根據有效的醫療文件申請特殊考試安排。如需更多有關申請特殊安排的資料,請參考學生手冊。
當你在電腦化考試期間遇到網絡連接或電力故障問題時,請立即通知監考人員或中心主任。他們受過此類情況的處理訓練,將為你提供解決問題的指導。請放心,電腦化考試將自動保存你的答案到指定的工作站,並可在重新連接互聯網或電源後上傳到考試平台。
針對2025年6月的試期,基礎單元2和基礎單元4的電腦化考試結果將與其他基礎單元一起發佈(暫定於2025年8月1日)。考生可以參考考試時間表獲取更多信息。


