The Hong Kong Institute of Certified Public Accountants
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The Qualification Programme is offered by The Hong Kong Institute of Certified Public Accountants (the "HKICPA") ,the only body authorized by law to register certified public accountants in Hong Kong. The Qualification Programme ("QP") comprises three progressive levels, i.e. Associate Level (10 modules), Professional Level (four modules) and Capstone Level.
| Capstone Level
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Integrated three-day Workshops and Final Examination
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| Professional Level
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14. Taxation (One-day workshop included)
13. Business Assurance (One-day workshop included)
12. Business Finance (One-day workshop included)
11. Financial Reporting (One-day workshop included)
Introductory Workshop
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| Associate Level
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10. Business and Company Law
9. Principles of Taxation
8. Principles of Auditing
7. Financial Management
6. Financial Accounting
5. Information Management
4. Business Management
3. Business Economics
2. Management Accounting
1. Accounting
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The computer-based examinations (CBEs) are introduced for the HKICPA Qualification Programme to advance environmental sustainability through a paperless examination approach and bring digital transformative advantages to the accounting profession. Gradually replacing traditional paper-based examinations, CBEs offer a secure and digitalized assessment experience for QP students.
All CBEs are delivered in examination venues across Hong Kong and Chinese Mainland. Candidates must travel to an examination centre equipped for CBEs, where they will be supervised in-person throughout the examinations.
For CBEs held in Hong Kong
- Candidates of Associate Modules 1 – 9 will take the CBEs in an equipped examination centre.
- Candidates of Associate Module 10, Professional Modules 11 – 14 and the Capstone will bring their own digital devices (“BYOD”) to the examination venue. (CBEs of Professional Modules 11 – 14 and the Capstone will take place in December 2027 and December 2026, respectively.)
For CBEs held in Chinese Mainland
- Candidates will take the CBEs in an equipped examination centre.
Specifications for BYOD-compliant devices
Candidates MUST bring a fully charged notebook computer with the latest version of the BYOD examination application "HKEAA Cloud Exam Client" installed. Candidates' notebook computers must meet the below requirements:
- Wi-Fi network compatible;
- CPU: Dual-core or above;
- Memory: 4 GB or above;
- Display: 1024 * 768 or above;
- Display: 1024 * 768 or above;
- Operating System: Windows 11/ Mac OS 10.13 or above;
- Browser Requirements: Google Chrome 90 or above / Safari 13 or above / Edge 90 or above; and
- iPad or Android Tablets are NOT allowed.
For details, please refer to the below materials:
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Dec 2025
| Module / Examination
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Examination Date
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Examination Time
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Format
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| 10. Business and Company Law
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24 Nov 2025
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9:30 am – 12:30 pm
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HK: BYOD / China: Computer-based examination
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| 5. Information Management
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24 Nov 2025
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2:30 pm – 5:00 pm
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Computer-based examination
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| 9. Principles of Taxation
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25 Nov 2025
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9:30 am – 12:00 nn
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Computer-based examination
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| 7. Financial Management
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25 Nov 2025
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2:30 pm – 5:00 pm
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Computer-based examination
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| 3. Business Economics
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26 Nov 2025
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9:30 am – 11:15 am
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Computer-based examination
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| 1. Accounting
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26 Nov 2025
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2:30 pm – 4:15 pm
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Computer-based examination
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| Capstone Final Examination
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2 Dec 2025
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9:30 am – 1:30 pm
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Paper-based examination
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| 11. Financial Reporting
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27 Dec 2025
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9:30 am – 12:30 pm
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Paper-based examination
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| 13. Business Assurance
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27 Dec 2025
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2:30 pm – 5:30 pm
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Paper-based examination
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| 12. Business Finance
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28 Dec 2025
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9:30 am – 12:30 pm
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Paper-based examination
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| 14. Taxation
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28 Dec 2025
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2:30 pm – 5:30 pm
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Paper-based examination
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| The enrolment process will remain the same for all QP modules. Students can enroll in the module examinations under CBE format via the Student Centre during the designated enrolment period.
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HKEAA
The Hong Kong Institute of Certified Public Accountants
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