As reported in earlier issues, the Hong Kong Institute of Certified Public Accountants ("HKICPA") will progressively roll out its new Qualification Programme ("QP") in June 2020 (Associate Level), December 2020 (Professional Level) and June 2021 (Capstone Level). Given that the last offering of the AAT Examination is being held in December 2018, this will be the last issue of T/Dialogue.

As regards the Professional Bridging Examination ("PBE"), the last offering of the examination will be in December 2019. Thereafter, students can opt to transfer their credits to the new QP to continue on their journey to become CPAs. I would like to encourage all HKIAAT members/students to explore the variety of entry routes to the Professional Level offered by the new QP. The new QP also includes exemptions for the Associate Modules to members and students who possess eligible academic backgrounds. We believe that the revamp of the examination structure will offer a "full package" to those aspiring accountants who wish to pursue the CPA qualification.

May I wish you all a fruitful and joyful 2019!

Webster Ng
President of HKIAAT
Registration deadline +
Important notes for December 2018 exam result and June 2019 exam entry +
Examination timetable +
PBE revision courses +
Studentship and membership renewal for 2019 +
Exam result announcement +
AAT Examination Certificates application+
Ms. Irene Chu and Mr. Patrick Kirby share with us about rekindling Hong Kong's entrepreneurial spirit +
  (The article is reproduced from A Plus October 2018 with permission from the Hong Kong Institute of CPAs)
Ms. Jo An Yee, Mr. Patrick Kwong and Ms. Kathy Kun share their views of why section 16EC(4)(b) of the Inland Revenue Ordinance attracts controversy +
  (The article is reproduced from A Plus September 2018 with permission from the Hong Kong Institute of CPAs)
HKIAAT   |   HKICPA   |   Past AAT Express   |   T/Dialogue
Technical Articles   |   TechWatch   |   Accredited Programme Providers
Enquiries and Contact:
Hong Kong Institute of Accredited Accounting Technicians Limited
27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Tel: 2823-0600   Hotline: 2823-0660
PBE student registration deadline
PBE Studentship renewal for 2019
Important notes for December 2018 exam result and June 2019 exam entry
Technical update
Examining the public consultation papers on implementation rules for new Mainland Individual Income Tax laws+
(The article is reproduced from A Plus October 2018 with permission from the Hong Kong Institute of CPAs)
Associate- Audit & Assurance
Pan-China (H.K.) CPA Limited
Account Clerk
Douglas CPA (Practising) Limited
Bippo Advisory Group
Audit Clerk
Kangyuan Zeng & Co.
Audit Manager/res
Unique & Partners CPA
Senior Auditor
Unique & Partners CPA
Audit Clerk / Trainee
AR CPA Limited
Audit Trainee / Audit Junior
C.F. Chu & Co
More +

Direct marketing of the HKIAAT's service: The HKIAAT intends to use the personal data of your name, email address and correspondence address to inform you of CPD activities, student benefits, goods, services, facilities and events organized or provided by the HKIAAT or other organizations. The HKIAAT may not do so unless it has received your consent. You may opt out from receiving such materials at any time by sending an email to the HKIAAT at or a letter to the HKICPA's privacy officer.
If you have any comments regarding the content of this e-newsletter, email to To subscribe or unsubscribe from this e-newsletter, email to
The contents of this e-newsletter contain information from outside sources. While the HKIAAT endeavours to ensure the accuracy and reliability of the information provided it does not guarantee its accuracy or reliability and accepts no liability (whether in tort or contract or otherwise) for any loss or damage arising from any inaccuracies or omissions.

This transmission contains privileged and confidential information intended only for the use of the addressee named above. If you are not the intended recipient, please do not read, disseminate, copy or take any action relying on it. If you have received this transmission or copy thereof in error, please notify the sender immediately by facsimile (852) 2823 0606; by telephone (852) 2823 0600; or by reply e-mail. Please delete the original transmission (including all attachments) and its contents forthwith.

While every reasonable anti-virus measurement has been taken, the HKIAAT cannot fully preclude the possibility of virus infection via email transmissions. The HKIAAT cannot be liable for any damage arising from receiving/opening such emails. You are strongly advised to carry out your own virus checks prior to opening any attachments.