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國際及專業考試 The Hong Kong Institute of Certified Public Accountants
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 Mainland China. 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. Specifications for BYOD-compliant devices will be provided soon.
For CBEs held in Mainland China:
- Candidates will take the CBEs in an equipped examination centre.
For details, please refer to the below materials:
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Jun 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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26 May 2025
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9:30 am –12:30 pm
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Paper-based examination
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| 8. Principles of Auditing
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27 May 2025
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9:30 am –12:30 pm
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Paper-based examination
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| 6. Financial Accounting
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27 May 2025
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2:30 pm –5:30 pm
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Paper-based examination
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| 4. Business Management
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28 May 2025
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9:30 am –11:15 am
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Computer-based examination
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| 2. Management Accounting
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28 May 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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3 June 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 June 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 June 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 June 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 June 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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