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Upcoming CPD programmes

Date & Time	Topic	Format	Fee	Enrolment Form
19 January 2010 (Tue) (7:00pm - 9:00pm)	Analysing Financial Statements	Seminar	HK$80 for HKIAAT student/member; HK$100 for non-HKIAAT student/member	Download

HKIAAT and Education Bureau Seminar

Seminar on “Applying Business Cases to Promote Learning and Teaching of Business Subjects”

As an initiative to provide the secondary school teachers with the techniques in teaching new subject of Business, Accounting and Financial Studies (BAFS) that will be introduced in the new senior secondary curriculum, HKIAAT and Education Bureau jointly presented a seminar on “Applying Business Cases to Promote Learning and Teaching of Business Subjects” on 25 May 2009. We were delighted to have Mr. Wan Shiu Kee, Vice-Principal of C.C.C. Kei Heep Secondary School and Ms. Lindy Yau, Practising Director of C K Yau & Partners CPA Limited as our honourable speakers. The 3-hour seminar was well attended by more than 250 teachers and they found the seminar very informative.

Speakers	Topics	Powerpoint
Mr. Wan Shiu Kee, Vice-Principal of C.C.C. Kei Heep Secondary School	Business and Financial Analysis on Public Enterprises – Case Study of MTR Corporation Limited	Download
Ms. Lindy Yau, Practising Director of C K Yau & Partners CPA Limited	Corporate Governance	Download

HKIAAT Information Session - Your next step to success!

Do you want to go into accountancy? Do you want to know more about the AAT qualification? How will the AAT qualification progress your career? If you wish to know more, come and sign up for the FREE information session. It is your first step to success!

The free information session provides an opportunity for prospective students to obtain information regarding the AAT examination, membership structure and the prospect of attaining an AAT qualification. The coming one will be held with details as follows:

Date:	25 June 2009 (Thursday)
Time:	6:30pm to 7:30pm
Venue:	27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Date:	9 July 2009 (Thursday)
Time:	6:30pm to 7:30pm
Venue:	27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong

How to reserve a seat?

Please email to sarah.kwok@hkiaat.org for reservations. For enquiries, please call Miss Sarah Kwok on 2823-0622 during office hours.

Student Handbook for Hong Kong Accredited Accounting Technicians

A revised Student Handbook (May 2009 version) is available now for students’ information. Please note that all information contained in this Handbook is correct as at the date of publication. All changes affecting students will be announced through the HKIAAT e-newsletter “AAT Express”. It is therefore very important that students read this Handbook, the e-newsletter and the Journal with great care and observe the rules and regulations contained therein.


For the Student Handbook (May 2009 version), please click here.

Advanced Standing for AAT and PBE Graduates under the New Qualification Framework

We are pleased to announce that the HKIAAT New Qualification Framework (NQF) is recognized by the Open University of Hong Kong (OUHK) for entry to their degree programmes. Accredited Accounting Technician (AAT) Examination and Professional Bridging Examination (PBE) graduates of the NQF are eligible for advanced standing as follows:

Graduates	Programme	Advanced Standing
AAT	BBA (Hons) in Accounting and other programmes offered by OUHK Lee Shau Kee School of Business & Administration (Please click here for details)	55 credits
PBE	BBA (Hons) in Accounting and other programmes offered by OUHK Lee Shau Kee School of Business & Administration (Please click here for details)	80 credits

Special Examination Notice to Candidates regarding the H1N1 Influenza A (Swine Flu)

At the current stage, all examinations will be held as scheduled. However, since Hong Kong has entered the Emergency Response Level, based on the guidelines of the Centre for Health Protection of the HKSAR Government, HKIAAT has implemented the following precautionary measures at the examination centres:


1. Candidates should check their body temperature before leaving for examination centres.

2. Candidates who have a fever or influenza symptoms, such as runny nose, coughing and sneezing, are strongly advised NOT to go to any examination centre and seek medical advice promptly.

3. Candidates are allowed to wear masks at examination centres.

4. Candidates should comply when asked by invigilators to remove their masks during the checking of attendance in examination.

5. Candidates with serious sneezing or coughing should comply when asked by invigilators to put on masks and sit apart from other candidates.

6. For consideration of others, candidates should cover their noses and mouths when sneezing or coughing.


HKIAAT is fully aware of the current situation and will take appropriate actions according to the latest development. Candidates should visit HKIAAT’s website for the latest information. Should you have further enquiries, please feel free to contact HKIAAT at 2823 0600.

Results Announcement - Accounting and Business Management Case Competition (Tertiary Institutes)

The Oral Presentation of the Accounting and Business Management Case Competition 2008-2009 for Tertiary Institute Group was successfully held on 25 April 2009 at The Hong Kong Federation of Youth Groups Building. 98 entries from 19 institutions have registered for the competition. Participating teams are required to submit a written report for the MTR Board about the Kai Tak development project based on the 2007 Annual Report of MTR Corporation Limited (MTR). The reviewers shortlisted, through several rounds of blind review and evaluation, the best six teams to enter the final round competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. William Chan, Partner of Li, Tang, Chen & Co., Mr. Edward Chiu, Assistant Director of Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong, Ms. Amy Wong, Accounting Manager of Swire Properties Limited, and Dr. Harry Wong, Director and Lead Consultant of WYH International Consultancy.

Please click here to view the video playback.

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Wong Chun Fat from Hong Kong Community College of The Hong Kong Polytechnic University finally won the Championship While Ngai Yu Ki from Hong Kong Institute of Vocational Education (Tuen Mun) was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows:

Champion Team

Institute Name: Hong Kong Coummunity College, The Hong Kong Polytechnic University   Team Leader: Wong Chun Fat   Team Members: Chan Siu Lung; Lo Lok Hin; Ng Wai Ka

(Written Report)   (Presentation Powerpoint)

1st Runner Up Team

Institute Name: Community College of City University   Team Leader: Shek Ka Wai   Team Members: Chu Mei Po; Tai Hiu Wai, Cindy; Wong Hong Ting

(Written Report)   (Presentation Powerpoint)

2nd Runner Up Team

Institute Name: Hong Kong Institute of Vocational Education (Tuen Mun)   Team Leader: Lo Fong   Team Members: Au Yan Ho; Li Yan Kit; Ngai Yu Ki

(Written Report)   (Presentation Powerpoint)

Merit Teams

Institute Name: School of Continuing and Professional Studies, CUHK   Team Leader: Fung Yuen Ting   Team Members: Chan Yan Yi; Chan Yung; Cho Wai Ping
School Name: Community College of City University   Team Leader: Lam Kwong Yiu   Team Members: Cheung Man Chi; Lam Sung Lai; Wong Ka Yan
School Name: Community College of City University   Team Leader: Lee Kam To, Sam   Team Members: Lee Wing Yin, Karen; Leung Ching Man, Kelly; Leung Hoi Nam, Genie

Best Presenter

Student Name: Ngai Yu Ki   School Name: Hong Kong Institute of Vocational Education (Tuen Mun)

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Free Seminars, Oral Presentation and Tea Reception Details

Free Seminars	Speakers
Seminar on "Financial Strategies for Property Project"   Date: 27 February 2009 (Friday)   Time: 4:30 p.m. – 5:30 p.m.   Venue: HKIAAT, 27/F, Wu Chung House	Ms. Amy Wong, Accounting Manager, Swire Properties Limited
Download Seminar Powerpoint	Download
View Video Playback	View
Presentation Skills Workshop (Exclusive for Finalists)   Date: 16 April 2009 (Thursday)   Time: 2:30 p.m. – 5:30 p.m.   Venue: HKIAAT, 27/F, Wu Chung House	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Oral Presentation with Tea Reception

Adjudicators

Date: 25 April 2009 (Saturday)   Time: 9:30 a.m. – 2:00 p.m.   Venue: Auditorium, The Hong Kong Federation of Youth Groups Building

Mr. William Chan, Past President of Hong Kong Institute of Accredited Accounting Technicians Limited, Partner of Li, Tang, Chen & Co.   Mr. Edward Chiu, Assistant Director, Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong   Ms. Amy Wong, Accounting Manager, Swire Properties Limited   Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Views of HKIAAT Stakeholders

AAT Advisors

The HKIAAT has launched the AAT Advisors scheme with the aims of promoting a supportive and caring relationship between the accountancy departments of educational institutes and the HKIAAT. The role of the AAT Advisors is to serve as counselors, to advise students about the AAT examinations and the benefits of obtaining the AAT qualification for their career development, and to discuss AAT related matters.

Name of Advisor	Name of Institute
Jessie Tsang	Caritas Francis Hsu College
Ho Lok-yee	Caritas Institute for Further & Adult Education - Kowloon
Wong Yin-ha	Caritas Institute for Further & Adult Education - Kowloon
Ko C. C. Dennis	Chinese University of Hong Kong, SCS
Lau Wai-man	Chinese University of Hong Kong, SCS
Steve Fong	City University of Hong Kong
Julian Liew	City University of Hong Kong
Cheng Tsz-fai, Anthony	Hong Kong Baptist University - College of International Education
Wong Po-ling, Calus	Hong Kong Christian Service Kwun Tong Vocational Training Centre
Yeung Yuen-yee, Betty	Hong Kong Christian Service Kwun Tong Vocational Training Centre
Fong Yu-po	Hong Kong College of Technology
Frederick Woodier	Hong Kong College of Technology
Chan Tung, Charlotte	Hong Kong Institute of Vocational Education (Chai Wan)
Wong Chi-chor, Seamus	Hong Kong Institute of Vocational Education (Chai Wan)
Lee Lai-ping, Pindy	Hong Kong Institute of Vocational Education (Haking Wong)
Grace Wong	Hong Kong Institute of Vocational Education (Kwai Chung)
Kenneth Wong	Hong Kong Institute of Vocational Education (Kwun Tong)
Wilson Mok	Hong Kong Institute of Vocational Education (Lee Wai Lee)
Queenie Lam	Hong Kong Institute of Vocational Education (Lee Wai Lee)
Law Ka-lun, Kenny	Hong Kong Institute of Vocational Education (Sha Tin)
Danny Poon	Hong Kong Institute of Vocational Education (Tuen Mun)
Wilson Ng	Hong Kong Institute of Vocational Education (Tuen Mun)
Chan Lai-ngo	Hong Kong School of Commerce - North Point Centre
Mui Ho-man	Hong Kong School of Commerce - North Point Centre
Lui Hon-kee	Hong Kong School of Commerce - Austin Road Centre
Wong Shuk-fan	Hong Kong School of Commerce - Austin Road Centre
Wong Chun-wai, Michael	Institute of Professional Education and Knowledge (PEAK), VTC
Lee Oi-kent, Kent	Lingnan University – Community College
Lee Kin-fat, Alfred	Lingnan University – Community College
Chan Wai-mei	Open University of Hong Kong (LiPACE)
Annie Lee	Sacred Heart Canossian College of Commerce
Kwok Wai	Sacred Heart Canossian College of Commerce
Helen Wong	The Hong Kong Polytechnic University - Hong Kong Community College
Barbara Ngai	The Hong Kong Polytechnic University - Hong Kong Community College
Kimmy Yuen	The University of Hong Kong (SPACE)
Rainey Choi	The University of Hong Kong (SPACE)
Lee Ka Ming, Eva	YMCA College of Careers
Hui Wai Kau, Ricky	YMCA College of Careers
Ko Yiu-chung	YMCA College of Continuing Education
Lee Wing-kwong	YMCA College of Continuing Education
Pin Wai Keung, Johnathan	YMCA College of Continuing Education
Suen Fuk Yuen	YMCA College of Continuing Education

Views of HKIAAT Stakeholders

AAT Students and Graduates

Since1989 when the AAT examination was first offered, there were over 8,000 graduates and over 5,000 students. The AAT qualification has equipped the graduates for career progression and further studies. Let's see how the AAT qualification contributes to their success!

AAT Student and Graduate Career File

	Name: Tera Mak Job title: Assistant Finance Manager Company: A statutory body
	Name: Thomas Ng Job title: Associate Application Consultant Company: Poly-Asia (China) Co. Ltd.
	Name: Rita Leung Job title: Accountant Company: A SME
	Name: Eunice Yeung Job title: Tax Consultant Company: KPMG
	Name: Jimmy Lau Job title: Assistant Accounting Manager Company: A manufacturing company
	Name: Pan Ng Job title: Assistant Manager Company: Hong Kong Monetary Authority
	Name: Simon Wan Job title: Assistant Manager Company: Samuel H. Wong & Co.
	Name: Yvonne Tang Job title: Accounts Manager Company: A professional service company
	Name: Joan Lam Job title: Assistant to CPA
	Name: Daisy Wong Job title: Regional Controller Company: APC Asia Pacific (HK) Ltd
	Name: Oscar Lee Job title: Lecturer Company: YMCA College of Continuing Education
	Name: Fiona So Job title: Accounting Officer Company: A fast food chain company
	Name: Liz Lee Job title: Senior Accountant II Company: Grant Thornton
	Name: Norris Pang Job title: Junior Accountant Company: Jenny Kun & Co CPA
	Name: Samuel Leung Job title: Senior Account Supervisor Company: Cre8 (Greater China) Ltd.
	Name: Stephen Ho Job title: Staff Accountant Level II Company: C K Yau & Partners CPA Ltd.
	Name: Kay Cheng Job title: Staff Accountant Company: ARA & Associates, CPA
	Name: Candy Lo Job title: Accounting Assistant Company: Yulan International Co. Ltd
	Name: Jessica Ho Job title: Assistant Accountant Company: SAHK
	Name: Joyce Lam Job title: Accounts Clerk Company: Potential Packaging Co.
	Name: Kawai Kwan Job title: Accounts Clerk Company: Yan Tin Chemical Co. Ltd
	Name: Karie Wong Job title: Senior Accounting Clerk Company: Event Elite Production & Promotion Ltd
	Name: Jenny Tsieh Job title: Senior Auditor Company: World Link CPA Limited
	Name: Athena Wong Job title: Accounting Officer Company: Shama Management Limited
	Name: Chloe Tse Job title: Accounts Clerk Company: Hong Yip Service Company Ltd.
	Name: Dennis Chan Job title: Senior Accounts Clerk Company: A non-government organization (NGO)
	Name: Andrew Chiu Job title: Accounts Clerk Company: Holiday Inn Golden Mile - Hong Kong
	Name: Linda Chan Job title: Assistant Supervisor Company: TVB Pay Vision Ltd.
	Name: Fiona Lau Job title: Accountant Company: GP Electronics (HK) Limited
	Name: Pang Lai Shan Job title: Accountant Company: Jetso Mobile
	Name: Joe Leung Job title: Supervisor - Financial Reporting Company: YRC Logistics Asia Limited

Views of HKIAAT Stakeholders

Employers

The AAT qualification is popular and widely recognized by the employers in Hong Kong. It has become the key requirement when recruiting accounting professionals. Let's see what the professionals are saying about the AAT qualification!

	Roy Lo, Partner of Assurance and Business Advisory Services, SHINEWING (HK) CPA Limited "The AAT qualification provides hope and opportunity to those who want to continue on a professional career path but who, for one reason or another, did not quite make it on the academic path." - AAT Express July 2008
	Dr. Terence Wan, Terence Wan & Co. "I believe that AAT exam already gives candidates sufficient skills required in a middle-size firm. AATs are well trained and equipped with the relevant knowledge to support CPAs." - AAT Express September 2008
	Ted Ho, Director, World Link CPA Limited "Staffs with the AAT qualification are doing well in their positions and they give me greater confidence since they have all received the professional training via their strenuous examination preparation." - T/Dialogue January 2009
	Adrian Lee, Head of Finance and Accounts, Hong Yip Service Company Ltd. "AATs give strong support to the supervisory staff or management. Their assistance allows management to have much more time to engage in business development and strategic planning tasks." - AAT Express February 2009
	Rena Lim, Executive Director, Boardroom Corporate Services (HK) Limited "The HKIAAT is a locally established accounting both with its training strongly tied to Hong Kong's accounting practices. It has becoming more popular, is creating a strong foothold in Hong Kong and is well-received by employers and accounting technicians alike." - AAT Express August 2008
	Alford Cho, Managing Director, Cre8 (Greater China) Ltd. "Our management uses the professional qualification as a benchmark in assessing the suitability for a post with greater responsibility. The AAT qualification represents a high standard of professionalism at the accounting technician level.” - AAT Express October 2009
	Donald Chau, Principal Partner, CC Alliance CPA & Co. "The AAT qualification is a great start for those who want to take up a professional career path. It can serve as a sort of a node for different career pursuits." - T/Dialogue June 2008
	Jacky Cheung, Financial Controller from an office leasing and dining club "I noticed AATs were trained in a more all-rounded manner than our other counterparts. From then on, I started to recommend my colleagues taking the AAT exams." - T/Dialogue April 2008
	Teresa Cheung, Regional Finance Director, Far East, APC Asia Pacific Cargo (HK) Ltd "A professional qualification, such as the AAT, is the very first step. Without a qualification you cannot show that you have reached the common industry standard and it will be hard for you to handle your job or win recognition.”- AAT Express July 2009
	Jenny Kun, Sole proprietor, Jenny Kun & Co. CPA "AATs are important as they provide strong support for CPAs and the operations of an accounting firm. I am sure that as they spend more time in the profession, they will become highflyers in accounting fields.” - AAT Express March 2009
	Steve Lee, Sole proprietor, Steve T. W. Lee & Co. "I always have great confidence in my colleagues with the AAT qualification handling audit tasks since they demonstrate impressive communication skills through email or other forms of communication.” - T/Dialogue April 2009
	L. Y. Chiang, Financial Manager, SAHK "The AAT qualification offers an all-round qualification with wide recognition under the HKICPA umbrella. This makes it appealing to any business firm and NGO" - AAT Express April 2009
	Patrick Rozario, Principal - Business Risk Services, Grant Thornton "In an international financial hub like Hong Kong, accounting talent is always in constant demand. AAT qualification is a perfect bridge between employers and talent in filling this demand.” - AAT Express May 2009
	K T Tam, Practising Director, C K Yau & Partners CPA Ltd. and W H Lam & Partners CPA Ltd. "AAT students tend to be more spontaneous in acquiring knowledge because they have a stronger commitment to the accounting field and devote extra time and effort to preparing for the examinations." - T/Dialogue October 2009
	Jacqueline Leung, Director, Yan Tin Chemical Co. Ltd "Based on the reports AATs produce, I am convinced that they must have acquired their technical knowhow from a systematic examination syllabus, and this enables them to present financial information in a precise and concise way.” - AAT Express November 2009
	Irene Chin, Director of Finance, Shama Management Limited "The AAT qualification was a brilliant option for sub-degree holders to join the accounting profession step-by-step." - AAT Express December 2008
	Gary Lam, Group Accountant, Event Elite Production & Promotion Ltd "The IT competency of AAT was built up during the studies for the AAT examination. This competitive edge distinguishes AATs from their counterparts.” - T/Dialogue July 2009
	Joyce Lui, Accounting Manager, Yulan International Co. Ltd "The AAT examination meets the ever-changing market environment and business needs. This continuous strive for excellence makes the AAT qualification and its graduates the backbone of every successful business.” - AAT Express December 2009
	Susie Kwong, Consulting Manager, Poly-Asia (China) Co. Ltd. "I believe AAT is an all rounded qualification that equips trainees with a wide array of disciplines as well as practical skill sets for the workplace." - AAT Express November 2008
	Kent Lai, Financial Controller, GP Electronics (HK) Limited "I believe that AATs are very good at dealing with the mechanics of the accounting process, especially in maintaining financial records and preparing financial analysis." - AAT Express October 2008
	Jeffrey Lam, Sole Proprietor, Potential Packaging Co. "After getting the AAT qualification, the accounting staff gained more confidence and improved a great deal in handling accounting reports and documents.” - AAT Express June 2009

Views of HKIAAT Stakeholders

Click the below links to see our stakeholders' views:

• Employers


• AAT Students and Graduates


• AAT Advisors

Examiner's Reports for ATE and PBE December 2008 session

The examiner's reports for the Accounting Technician Examination (ATE) and Professional Bridging Examination (PBE) December 2008 session are as follows:-

Accounting Technician Examination (ATE)

Paper	Examiner's report
Paper 1: Financial Accounting	Paper 1
Paper 2: Business Communication	Paper 2
Paper 3: Cost Accounting	Paper 3
Paper 4: IT Applications in Accounting	Paper 4
Paper 5: Hong Kong Taxation	Paper 5
Paper 6: Hong Kong Business Law	Paper 6
Paper 7: Advanced Accounting	Paper 7
Paper 8: Auditing	Paper 8

Professional Bridging Examination (PBE)

Paper	Examiner's report
Paper I: Financial Reporting	Paper I
Paper II: Management Accounting	Paper II
Paper III: Financial Management	Paper III
Paper IV: Legal Environment	Paper IV

Professional Assessment

The values component of the New Qualification Framework will be addressed using a professional programme named as Professional Assessment (PA), to be delivered by the HKIAAT. It will consist of three subjects:

• Ethics in business and the profession
• Authority and structure of the profession
• Current non-technical issues facing the profession of accountancy

The PA will be in the form of a 25-hour self-study programme, followed by a 3-hour workshop covering the three subjects. It will be assessed by a multiple choice examination (75%) and general participation in the workshop (25%).

HKIAAT has prepared the pilot paper of the PA Examination. Please click here to download.

Full version of the New Qualification Framework Final Paper

(Please click image to download the final paper of the New Qualification Framework)

Important Note:

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details. The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Enrollment Requirements

Students who are graduates of the AAT Examination and have paid the enrollment fee are eligible for enrolment in the PA.

Workshop and Examination Dates

The PA will be offered on a quarterly basis with workshops and examinations being held in February, May, August and November each year. The PA Enrollment Form will be sent to all eligible students quarterly in advance for each PA session.

Fee Structure

Nature of fees	Amount
Enrollment Fee (for workshop and examination)	HK$1,100
Package (including enrollment of workshop and examination, and purchase of study pack)	HK$1,280

* All fees may be subject to revision. A surchage of HK$110 will be levied on every returned cheque. Fees paid are non-transferrable and non-refundable.

Enrollment Regulations

• The eight papers of the AAT Examination together with the PA must be completed within 10 years from the date of first registration as an AAT student.
• Students must attend both of the workshop and examination offered in the same PA session and have an overall pass result before they can graduate.
• Examination results will be retained in our records with no time limit.
• Students re-sitting PA that they have previously passed should note that the most current result prevails.

Student Handbook

All registered students are advised to read the details contained in the Student Handbook carefully. Please note that all information contained in this Handbook is correct as at the date of publication. All changes affecting students will be announced through the HKIAAT e-newsletter “AAT Express”. It is therefore very important that students read this Handbook, the e-newsletter and the Journal with great care and observe the rules and regulations contained therein.

For the Student Handbook (February 2010 version), please click here.

Student Awards

In recognition of the outstanding performance of students, the HKIAAT issues top student awards to the best performer of the PBE in each examination session. The top graduate of each examination session will also receive the Qualification Programme scholarship award offered by the Hong Kong Institute of CPAs in the form of waiver of fees to study the programme. The awardees will receive a certificate of merit and cash prize presented at the Annual Dinner and Prize Presentation Ceremony held each year.

Sharing from June 2009 Top Students

Paper I – PBE Financial Accounting Chan Ming Kwan Company: Taylor Home Fashions Limited Miss Chan graduated with a Diploma in Applied Psychology from the School of Continuing Education of the Hong Kong Baptist University. She completed the Comprehensive Programme – PBE Paper I at Kaplan Financial (HK) Limited.
Paper II – PBE Management Accounting & Finance Lau Ka Wai Job Title: Senior Accounts Clerk Company: GZI Transport Limited Miss Lau completed the Preparatory Programme for PBE Paper II at the HKU School of Professional and Continuing Education.
Paper II – PBE Management Accounting & Finance Chong Chi Hoi Mr. Chong graduated with a Higher Diploma in Accountancy and Information Systems from the Hong Kong Institute of Vocational Education (Sha Tin). He studied for the examination by himself.

Click the below link to view the sharing of top students of past examination session:

• Sharing from December 2008 Top Students
• Sharing from June 2008 Top Students

Transitional Arrangements

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details.

The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Student Awards

In recognition of the outstanding performance of students, the HKIAAT issues top student awards to the best performer of the AAT Examination in each examination session. The awardees will receive a certificate of merit and cash prize presented at the Prize Presentation Ceremony held each year.

Sharing from June 2009 Top Students

Paper 1 – Fundamentals of Accounting and Computerized Accounts Li Chun Ho Job title: Assistant Accountant Company: Climax Management Company Limited Miss Li is studying for the Diploma in Accounting Studies at the Hong Kong School of Commerce (HKSC).
Paper 2 – Business Communication and Organization and Management Au Pat Nien Mr. Au completed the Diploma in Accounting Studies - Paper 2: Business Communication and Organization and Management at the Hong Kong Management Association.
Paper 3 – Management Accounting Loon Chin Yeung Job title: Owner Company: I.T. Company Mr. Loon graduated with a Higher Diploma in Computer Studies from the City University of Hong Kong. He completed the Diploma in Accounting Studies – Paper 3: Management Accounting at the Hong Kong Management Association (HKMA).
Paper 4 – Business Economics and Financial Mathematics Mok Chak Lau Job title: Assistant Editor Company: Modern Educational Research Society, Limited Mr. Mok graduated with a Bachelor of Science (Mathematics) from The University of Hong Kong. He studied for the examination by himself.
Paper 5 – Principles of Taxation Wong Ka Hei Mr. Wong is a student at the Hong Kong School of Commerce. He graduated with a Diploma in Accounting Studies and is studying the Higher Group Diploma (Accountancy).
Paper 6 – Fundamentals of Business Law Au Yin Ping Job title: General Clerk Organization: Buddhist Mau Fung Memorial College Miss Au graduated with a Bachelor of Science (Biology) from The University of Hong Kong. She studied for the examination by herself.
Paper 7 – Financial Accounting Tang Mei Hing Job title: Audit Staff Company: Elbe & Tinbe C.P.A. Limited Miss Tang is studying for the Diploma in Accounting Studies at the Hong Kong School of Commerce. She completed the Preparatory Programme at the HKU School of Professional and Continuing Education.
Paper 8 – Principles of Auditing and Management Information Systems Ng Sui Kai Job title: Accounts Clerk Company: Best Fine (HK) Limited Mr. Ng is a F.7 graduate. He completed the Diploma in Accounting Studies - Paper 8: Principles of Auditing and Management Information Systems at the Hong Kong Management Association.

Click the below link to view the sharing of top students of past examination session:

• Sharing from December 2008 Top Students
• Sharing from June 2008 Top Students

Transitional Arrangements

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details.

The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Employees Retraining Board - "Certificate in HKIAAT Certified Accounts Clerk Training"

(Please click image to download the course brochure)














會計服務在各行各業，無論工業以至公營機構、商界以至會計師事務所均不可或缺。對會計有興趣的人士，可透過進修及考取專業資格，逐步發展會計事業。

要投身會計業，你可以從會計文員開始做起。會計文員的職責一般包括資料編纂、入帳、平衡帳戶等等。會計文員在取得更高會計專業資格(例如HKIAAT認可財務會計員資格)再累積一定經驗，便有機會晉升至主任級。能力較佳或有志者，更可繼續進修，朝著專業會計師之路邁進。

Accounting services are required by all sectors of the economy, from industry to public services, and from commerce to accountancy practices. If you are interested, you can advance your accountancy career through relevant studies and by attaining a professional qualification.

To begin your accountancy career, you can start out as an accounts clerk. Normal job duties include compiling data, posting entries, balancing books, etc. That can then lead to attaining a professional accountancy qualification (such as the AAT qualification); with this plus relevant work experience, you will have the opportunity to be promoted to a supervisory level. Further career pathways are open to those who show competence or who aspire to become a Certified Public Accountant.

課程對象 Course Target	有志從事會計文員或入職相關行業之失業或待業人士。 Unemployed or unengaged people who intend to work as an accounts clerk or enter the relevant accounting field.
課程目標 Course Objectives	HKIAAT認可會計文員證書課程乃僱員再培訓局推出的全新課程，旨在讓學員認識基本會計理論，掌握在中小企業務上應用會計知識的技巧及操作常用的會計軟件，為投身會計行業打好根基。 The Certificate in HKIAAT Certified Accounts Clerk Training is a new course offered by the Employees Retraining Board. The course aims at teaching basic accounting theory, the skills in applying accounting knowledge in small and medium-sized enterprises and how to use common accounting software. Through the course, trainees can prepare to launch themselves into an accounting career.
課程特色 Course Highlights	內容實用: 以中小企業務運作為藍本，會計理論與實踐並重 質素保證: 由HKIAAT監管，三間具規模及經驗的培訓機構負責培訓，確保課程質素 專業證書: 畢業學員可獲發HKIAAT認可會計文員證書 銜接進修: 畢業學員可申請豁免HKIAAT財務會計員考試卷一「會計基礎及軟件應用」* Practical contents: Using the daily operations of small and medium-sized enterprises as a blueprint to learn and apply accounting knowledge Quality assured: The course is monitored by the HKIAAT and delivered by three ERB appointed, well-established and experienced training bodies, ensuring its quality Professional certificate: Graduates will receive the HKIAAT Certified Accounts Clerk certificate Articulation: Graduates from this course can apply for an exemption from Paper 1 "Fundamentals of Accounting and Computerized Accounts" of the HKIAAT Accredited Accounting Technician (AAT) Examination* 備註: *申請豁免者須為HKIAAT註冊學生並須繳交有關費用 Note: *Applicants for an exemption will need to register as HKIAAT students and pay the relevant fees.
就業服務 Employment Services	畢業學員將獲培訓機構安排就業轉介服務 Employment placement services will be provided to graduates by training bodies
課程種類 Course Category	全日制就業掛鈎 Full-time placement-tied
課程內容 Course Contents	會計行業概況 認識和有效地應用會計知識處理中小企業務的日常會計工作 處理及製作基本會計報表 實習MYOB會計軟件及認識Excel 的基本應用 個人素養及求職技巧 Overview of the accountancy profession Understand and apply accounting knowledge to deal with the daily accounting work of a small and medium-sized enterprise efficiently Handle and prepare basic accounting reports Practise MYOB and learn the basic application of Excel Generic skills and tips in job hunting
教學模式 Teaching and Learning	採用互動教學模式，使用電腦作輔助教學 實習常用的會計軟件MYOB及Excel 安排機構參觀 An interactive teaching and learning approach will be adopted, using computers as an aid to deliver the course Students will practice using common accounting software such as MYOB and Excel Company visits will be arranged for students
教學語言 Medium of Instruction	中文/英文 Chinese/English
時數 Course Duration	234小時 (22天全日制及15天半日制) 234 hours (22 days full-time and 15 days half-time)
入讀資格 Entry Requirements	失業、待業或失學人士 具中五學歷程度 年滿十八歲 具基本數字運算能力 懂中文輸入法(倉頡或速成) 具備就業意欲 對會計工作有興趣 通過面試、中文輸入法(註一)及數學入學試(註二) (報讀英文班別者需通過英文入學試(註三)) Umployed or non-engaged Form 5 or above Aged 18 or above With basic numeracy skills With knowledge in Chinese input method (倉頡或速成) Demonstrate inclination for employment With an interest in accounting work Pass admission interview, Chinese Input Method Test (Note 1) and Mathematics Entrance Test (Note 2) (Applicants for English class have to pass an English Entrance Test (Note 3)) 註一: 曾修讀僱員再培訓局倉頡中文輸入法單元證書課程或同等資歷的人士可豁免中文輸入法入學試。 註二: 於香港中學會考數學科取得E級或以上的人士可豁免數學入學試。 註三: 於香港中學會考英國語文科取得第二等級或以上，或於2007年以前舉行的香港中學會考英國語文科 (課程乙) 取得E級或以上，或英國語文科 (課程甲) 取得C級或以上的人士可豁免英文入學試。 Note 1: Applicants who have completed the ERB Module Certificate in Chang-jie Chinese Input Method will be exempted from the Chinese Input Method Test. Note 2: Applicants with Grade E or above in Mathematics in the HKCEE will be exempted from the Mathematics Entrance Test. Note 3: Applicants with Level 2 or above in English Language in the HKCEE or Grade E or above in English Language (Syllabus B) or Grade C or above in English Language (Syllabus A) in the HKCEE held before 2007 will be exempted from the English Entrance Test.
證書頒發 Award of Certificate	學員的總出席率達80%或以上，及分別在持續評估及考試中取得及格，可獲發畢業證書及HKIAAT認可會計文員證書 A trainee who has attended 80% or above of the course and who has passed the ongoing assessment and examination will be awarded a certificate of completion and the HKIAAT Certified Accounts Clerk certificate
畢業生分享 Sharing by Graduates	Winnie Chan (初級會計文員)
上課地點 Course Venue	香港區: 上環 九龍區: 旺角、何文田、觀塘 新界區: 元朗 Hong Kong District: Sheung Wan Kowloon District: Mongkok, Homantin, Kwun Tong New Territories District: Yuen Long
上課日期、時間及報名手續 Date, Time and Application Procedures	請向各培訓機構查詢 Applicants should ask the training bodies for the details
費用 Course Fee	費用全免。 Nil.
查詢 Enquiries	培訓機構 明愛社區及高等教育服務 電話: 2709 9448/ 2478 2655/ 2474 7986 電郵: mpu@cches.edu.hk 網頁: http://www.cches.edu.hk 香港專業進修學校 電話: 2711 9296 電郵: svt@hkct.edu.hk 網頁: http://www.hkct.edu.hk 香港公開大學李嘉誠專業進修學院 電話: 3120 9988 (按 1, 1, 2) 電郵: lipacetraining@ouhk.edu.hk 網頁: http://www.ouhk.edu.hk/lipace Training Bodies Caritas Community & Higher Education Service Tel: 2709 9448 / 2478 2655 / 2474 7986 Email: mpu@cches.edu.hk Website: http://www.cches.edu.hk Hong Kong College of Technology Tel: 2711 9296 Email: svt@hkct.edu.hk Website: http://www.hkct.edu.hk OUHK LiPACE Tel: 3120 9988 (Press 1, 1, 2) Email: lipacetraining@ouhk.edu.hk Website: http://www.ouhk.edu.hk/lipace

Prospective AAT e-Flash

The HKIAAT has launched an eNewsletter highlighting the news of HKIAAT and information about accountancy profession for prospective AAT students.  We believe that this eNewsletter could help you develop a closer relationship with the HKIAAT.

Latest issue:
(Click image to view)

Tertiary Institute Group (January 2010 issue)

Secondary School Group (Chi) (January 2010 issue)

Secondary School Group (Eng) (January 2010 issue)

Past Issues

• November 2009 (Tertiary Institute Group)
• December 2009 (Secondary School Group)
• September 2009 (Tertiary Institute Group)
• September 2009 (Secondary School Group)
• June 2009 (Tertiary Institute Group)
• June 2009 (Secondary School Group)
• April 2009 (Tertiary Institute Group)
• April 2009 (Secondary School Group)
• February 2009 (Tertiary Institute Group)
• February 2009 (Secondary School Group)
• November 2008

Comments and Subscription

If you have any comments on the PAAT e-Flash or want to subscribe, please email to hkiaat@hkiaat.org
. 

Business Seminar for Accounting and Business Management Case Competition (Tertiary Institute)

To enhance the learning of the participating teams of the HKIAAT Accounting and Business Management Case Competition (Tertiary Institute Group), we have organized a business seminar as follows:

Topic:	"Financial Strategies for Property Project"
Speaker:	Ms. Amy Wong, Accounting Manager, Swire Properties Limited
Date:	Friday, 27 February 2009
Time:	4:30 p.m. to 5:30 p.m
Venue:	Rooms 5-8, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Fee:	Free of Charge
Download:	Dowload Seminar Powerpoint View Video Playback

For enquiries, please call 2823-0600.

Questions Announcement - Accounting and Business Management Case Competition (Tertiary Institute)

(Click image to download the competition brochure)

The HKIAAT Accounting and Business Management Case Competition (formerly known as Accounting Case Competition) has been organized for seven years. The Competition aims to enhance students' ability in using accounting information for business development and their generic skills as required by today's business world.

Following the success of the Secondary School Group Competition, the Competition for Tertiary Institutes is now open for entries. The format will be changed this year and includes two stages: Written Report and Oral Presentation. The Competition will adopt the 2007 Annual Report of the MTR Corporation Limited as the case study and the participating teams are required to submit a written report in response to the case problems. The most outstanding six teams will be shortlisted to enter the Oral Presentation Competition to be held on 25 April 2009.

A briefing session was held to introduce the Competition details:

Date:	6 February 2009
Time:	4:00 – 4:45 p.m.
Venue:	27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Download:	Briefing Session Powerpoint

Enrollment for the Competition has been closed. All participating teams are required to submit their written reports to us by hand on or before Wednesday, 11 March 2009 (before 6:00pm). To enhance the learning of the participating teams, we are organizing a business seminar and details are as follows:

Topic:	"Financial Strategies for Property Project"
Speaker:	Ms. Amy Wong, Accounting Manager, Swire Properties Limited
Date:	Friday, 27 February 2009
Time:	4:30 p.m. to 5:30 p.m
Venue:	Rooms 5-8, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Fee:	Free of Charge
Enrollment:	Dowload enrollment form For R.S.V.P., please complete and return the seminar enrollment form to use via fax or email on or before 24 February 2009.

• Download question paper for written report and report writing guidelines
• Download MTR Annual Report 2007

For enquiries, please call 2823-0600.

Results Announcement - Accounting and Business Management Case Competition (Secondary Schools Group)

The Oral Presentation of the Accounting and Business Management Case Competition 2008-09 (Secondary School Group) was successfully held on 17 January 2009 at Australian International School. 153 teams from 73 schools took part in this annual tournament which was spread over for three months. Through a blind review by the reviewers of Hong Kong Association for Business Education and members of Competition Sub-group, eight merit teams with the best written reports were shortlisted to enter the final round competition in which they were asked to present their recommendations of business policies for MTR Corporation Limited to the judging panel within ten minutes, followed by a five minutes' Q&A session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. Johnson Kong, Vice-president of HKIAAT, Ms. Janice Fung, Finance Manager of MTR Corporation Limited, Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong, Mr. Marty So, General Manager, Job Market Publishing Limited.

The oral presentation was also a blind review where the names of the finalists' teams were not disclosed to the adjudicators and audience. A team from Wong Shiu Chi Secondary School finally won the Championship and its leader Pang Hoi Yan was also awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows:

Champion Team

School Name: Wong Shiu Chi Secondary School   Team Leader: Pang Hoi Yan   Team Members: Chan Tsz Yan, Tsui Pan Ho, Yim Cho Kiu

(Written Report)   (Presentation Powerpoint)

1st Runner Up Team

School Name: CCC Ming Yin College   Team Leader: Wong Wing Yan   Team Members: Chan Wang Pok, Chau On Yi, Ng Ho Chi

(Written Report)   (Presentation Powerpoint)

2nd Runner Up Team

School Name: Cognitio College (Kowloon)   Team Leader: Lo Chun Yin   Team Members: Chan Yin Ling, Cheung Kit Yi, Lai Hiu Hung

(Written Report)   (Presentation Powerpoint)

Merit Teams

School Name: Cheung Chuk Shan College   Team Leader: Yu Ming Wa   Team Members: Lam Tsz Wai, Tang Wai Ching, Wong Shu Wing
School Name: GCCITKD Lau Pak Lok Secondary School   Team Leader: Mung Wai Yan   Team Members: Lau Lau Har, Poon Chiu Kwan, Wong Wing Man
School Name: Law Ting Pong Secondary School   Team Leader: Wong Wing Chi   Team Members: Chung Tan Ping, Hui Ka Na, Tam Wing Yiu
School Name: St. Joseph's College   Team Leader: Yip Tsz Chung, Alan   Team Members: Kwok Tsun Yat, Terence, Luk Yin Wai, Brian, Wong Tsz Kit, Timothy
School Name: Wong Shiu Chi Secondary School   Team Leader: Lau Ka Yin   Team Members: Chan Ming Wai, Fan Man Fan, Ng Ka Wing

Best Presenter

Student Name: Pang Hoi Yan   School Name: Wong Shiu Chi Secondary School

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Adjudicators' Comments

The Adjudicators' praised the students' outstanding performance and their hard work in preparing for the Competition. Please click here to see the Adjudicators' comments.

Free Seminars, Oral Presentation and Tea Reception Details

Free Seminars	Speakers
Seminar on "Corporate Strategy of MTR Corporation Ltd."   Date: 13 November 2008 (Thursday)   Time: 3:45 p.m. – 5:00 p.m.   Venue: HKIAAT, 27/F, Wu Chung House	Ms. Janice Fung, Finance Manager, MTR Corporation Limited
Seminar on "Business Analysis and Corporate Governance"   Date: 20 November 2008 (Thursday)   Time: 3:45 p.m. – 5:00 p.m.   Venue: HKIAAT, 27/F, Wu Chung House	Ms. Lindy Yau, Practising Director, C K Yau & Partners CPA Limited
Download presentation materials	Download
Workshop on "Presentation Skills"   Date: 12 January 2009 (Monday)   Time: 2:30 p.m. – 5:30 p.m.   Venue: HKIAAT, 27/F, Wu Chung House	Dr. Harry Wong, Director & Lead Consultant, WYH International Consultancy

Oral Presentation with Tea Reception	Adjudicators
Date: 17 January 2009 (Saturday)   Time: 9:30 a.m. – 2:00 p.m.   Venue: Australian International School, 3A, Norfolk Road, Kowloon Tong, Kowloon	Mr. Johnson Kong, Vice President of Hong Kong Institute of Accredited Accounting Technicians Limited, Director of BDO McCabe Lo Limited   Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong   Ms. Janice Fung, Finance Manager, MTR Corporation Limited   Mr. Marty So, General Manager, Job Market Publishing Limited

The HKIAAT Accounting and Business Management Case Competition - Tertiary Institute Group

(Please click image to download the competition leaflet)














The Accounting and Business Management Case Competition 2009-2010 aims to enhance Prospective AAT Club members’ ability in using accounting information for business development and to enhance their generic skills as required by today’s business world. There are three great reasons for entering the competition:

• Gain internship opportunities at Sa Sa International Holdings Limited
• Get real world experience by applying technical knowledge to a practical business context
• Join free professional development seminars

This year’s questions will be based on the Annual Report of Sa Sa International Holdings Limited.

Questions for Written Report

• Download question paper for written report and writing guide
• Download Sa Sa International Holdings Limited Annual Report 2008-09 (English)

Submission of Written Report

Enrollment for the Competition has been closed. All participating teams are required to submit their written reports to us by hand on or before Friday, 26 February 2010 (before 5:00pm). The most outstanding six teams will be shortlisted to enter the Oral Presentation Competition on Saturday, 17 April 2010. The merit teams and outstanding performance teams will be announced on our website on 31 March 2010.

Briefing Session and “Report Writing Skills” Seminar

The Briefing Session and Report Writing Skills seminar was held on Monday, 30 November 2009. Please click the following links to view the presentation materials:

• Briefing Session Powerpoint
• Report Writing Skills Powerpoint

Business Seminar

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized the business seminar for the participating students on Saturday, 30 January 2010 at PolyU Hong Kong Community College (West Kowloon Campus):

Topic	Speaker	Video playback
"Joy@Sa Sa"	Ms. Janet Wong, Director of Training, Sa Sa International Holdings Limited	Video
"Analyzing Financial Data and Ratios"	Mr. Michael Wong, Lecturer, The Hong Kong Polytechnic University, Hong Kong Community College	Video

Don’t miss this valuable opportunity to advance both your technical and soft skills in accounting! For enquiries, please contact Miss Sandy Ku on 2823-0623 or Miss Alison Lee on 2823-0630.

• Download competition leaflet
• 2008-09 Competition

The HKIAAT Accounting and Business Management Case Competition - Secondary School Group

(Please click image to download the competition leaflet)














The Accounting and Business Management Case Competition 2009-2010 for secondary schools is organized by Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) and co-organized by the Education Bureau and Hong Kong Association for Business Education.

The Competition aims to enhance secondary students’ ability in using accounting information for business development and their soft skills as required by today’s business world. This year’s questions will be based on the Annual Report of Sa Sa International Holdings Limited.


Questions for Written Report



• Download question paper for written report and writing guide (English)
• Download question paper for written report and writing guide (Chinese)
• Download Sa Sa International Holdings Limited Annual Report 2008-09 (English)
• Download Sa Sa International Holdings Limited Annual Report 2008-09 (Chinese)

Submission of Written Report

Enrollment for the Competition has been closed. All participating teams are required to submit their written reports to us by hand on or before Friday, 26 February 2010 (before 5:00pm).

The most outstanding six teams will be shortlisted to enter the Oral Presentation Competition on Saturday, 17 April 2010. The merit teams and outstanding performance teams will be announced on our website on 31 March 2010.



Free Business Seminar

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized the business seminar for the participating students on Saturday, 30 January 2010 at PolyU Hong Kong Community College (West Kowloon Campus):

Topic	Speaker	Video playback
"Joy@Sa Sa"	Ms. Janet Wong, Director of Training, Sa Sa International Holdings Limited	Video
"Analyzing Financial Data and Ratios"	Mr. Michael Wong, Lecturer, The Hong Kong Polytechnic University, Hong Kong Community College	Video
"Reporting Writing Skills"	Dr. Mable Chan, Lecturer of Department of English, The Hong Kong Polytechnic University	Powerpoint

Don’t miss this valuable opportunity to advance both your technical and soft skills in accounting! For enquiries, please contact Miss Sandy Ku on 2823-0623 or Miss Alison Lee on 2823-0630.
• Download competition leaflet
• 2009-10 Briefing Session Powerpoint
• 2008-09 Competition

NQF Examination Timetable for 2009

The first examinations under the New Qualification Framework (NQF) will be held in June 2009. The timetables for the examinations are as follows:

Accredited Accounting Technician (AAT) Examination

Date and Time	9:30 a.m. – 12:30 p.m.	2:00 p.m. – 5:00 p.m./6:00 p.m.*
13 June 2009 5 December 2009 (Saturday)	Paper 5 Principles of Taxation	Paper 1* Fundamentals of Accounting and Computerized Accounts
14 June 2009 6 December 2009 (Sunday)	Paper 6 Fundamentals of Business Law	Paper 2 Business Communication and Organization and Management
20 June 2009 12 December 2009 (Saturday)	Paper 7 Financial Accounting	Paper 3 Management Accounting
21 June 2009 13 December 2009 (Sunday)	Paper 8 Principles of Auditing and Management Information Systems	Paper 4 Business Economics and Financial Mathematics

* Examination duration for Paper 1: Sections A & B: 2:00 p.m. – 4:00 p.m., Section C: 4:45 p.m. – 6:00 p.m. Please note that the total time allowed for this paper is 3¼ hours (from 2:00p.m. to 6:00 p.m., with a 45 minute break from 4:00 p.m. to 4:45 p.m.)

MYOB Accounting Software Premier Version 10 (English version) will be used in the Paper 1 examination.

Examination entry and exemption application deadline
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009

Professional Bridging Examination (PBE)

Date and Time	2:00 p.m. – 5:00 p.m.
3 June 2009 2 December 2009 (Wednesday)	Paper I PBE Financial Accounting
5 June 2009 4 December 2009 (Friday)	Paper II PBE Management Accounting and Finance
8 June 2009 7 December 2009 (Monday)	Paper III PBE Auditing and Information Systems
10 June 2009 9 December 2009 (Wednesday)	Paper IV PBE Business Law and Taxation

Examination entry deadline
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009

Special Topics for Professional Bridging Examination December 2008

A list of special topics for the captioned examinations is available for assisting candidates in preparing for the coming examinations in December 2008. Please note that this only represents about 70% of the topics that this examination will cover. Candidates are advised to do a thorough revision in order to achieve a satisfactory examination result.


For the list of special topics, please click here.

HKIAAT Accounting and Business Management Case Competition – Secondary School Group














(Click image to download the competition leaflet)

The HKIAAT is organizing its annual Accounting and Business Management Case Competition (formerly the Accounting Case Competition), in conjunction with the Education Bureau and Hong Kong Association for Business Education. The competition has proved to be the perfect springboard for students to show their expertise in analyzing accounting information for business development.

This year, a new format which is more exciting and interactive will be introduced. Short-listed teams will have to give a presentation to the adjudicators on the business development plan of the selected listed company. To help students prepare for the competition and to enhance their learning experience, the HKIAAT will be offering business skills seminars and opportunities for the participating teams to meet the professional accountants and business leaders.


Questions for written reports

• English version
• Chinese version
• Guidelines for written report
Submission deadline: 6:00 p.m., 3 December 2008 (Wednesday)

Annual Report 2007 of the MTR Corporation Limited

• English version
• Chinese version

Business operation seminars

日期 Date	時間 Time	講者 Speaker	題目 Topic	講座參考資料 Seminar reference
二零零八年十一月十三日(星期四)   13 November 2008 (Thursday)	下午三時四十五分至五時   3:45 – 5:00 p.m.	Ms. Janice Fung, Finance Manager, MTR Corporation Limited	「香港鐵路有限公司企業策略」   Corporate Strategy of MTR Corporation Limited	NA
二零零八年十一月二十日(星期四)   20 November 2008 (Thursday)	下午三時四十五分至五時   3:45 – 5:00 p.m.	Ms. Lindy Yau, Practising Director, C. K. Yau & Partners CPA Limited	「商業分析及企業管治」   Business Analysis and Corporate Governance	Webcast

For enquiries, please call Miss Sharon Keung on 2823-0623 or Miss Alison Lee on 2823-0630.

HKIAAT Scholarships 2008-09





The HKIAAT is launching its annual scholarship scheme.  The aims of the scholarship awards are to recognise academic merits; to encourage graduates of diploma to associate degree levels to pursue the examinations run by the HKIAAT; and to serve as a new source of financial aid for deserving students. The application deadline is 7 November 2008.



Awards

An award of around HK$7,500, in the form of a fee waiver to cover a one-off student registration fees and examination / exemption fees for the Accredited Accounting Technician Examination and Professional Bridging Examination.



Procedure

Nominations are to be submitted through the respective department or faculty heads of academic institutions.



For enquiries, please call Miss Sharon Keung on 2823-0623. 


CPD Programmes

Upon registration, members are required to comply with the Continuing Professional
Development (CPD) requirements as may be prescribed by regulations promulgated from time to time by the Board. The current requirement is 20 hours (on a pro-rata basis) of unstructured CPD.

We offer members lifelong learning opportunities via our CPD Programme. You receive regular invitations to participate in technical and industry-related seminars and workshops we organise, and also those organised by the Hong Kong Institute of CPAs.





• HKIAAT CPD programmes for members and students
  View upcoming CPD programmes



As our registered members / students you are eligible to enroll in the CPD programmes organized by HKICPA and enjoy the same discounted rate that HKICPA offered to its members / students as follows:




• HKICPA CPD programmes for members
  View upcoming CPD programmes & download application form
  (Online enrollment facility is presently not available to HKIAAT members and students)



• HKICPA CPD activities for students
  View upcoming training functions & download application form






New Release of Questions and Answers Booklets

Questions and Answers (Q&A) booklets for the June and July 2008 examinations are now available for sale at the HKIAAT's reception desk. Each booklet costs HK$10.


If you are unable to make your purchase at our counter, you may apply for mail order. Click here to download the order form.

Study Texts for the New Qualification Framework

A new set of study texts for Accredited Accounting Technician (AAT) Examination and Professional Bridging Examination under the New Qualification Framework will be launched in early September 2008. Registered students and members enjoy 20% discount upon purchase at the HKIAAT counter.




Key features of these study texts include:




• A blend of the popular course notes and in-depth reference materials


• Comprehensive syllabus coverage


• Easy to navigate with easy to follow icons


• Crucial definitions and concepts are explained


• Clear diagrams and short, memorable text to highlight key points from each subject area


• Plenty of examples, activities and exam-type questions


• Study skills to offer revision guidance


• Published by a HKIAAT approved publisher




Order Now! Complete the order form and return via post to the HKIAAT.


T/Dialogue Archives

Past Issues





2009








2008






2007






2006






Fee Structure for the New Qualification Framework

The HKIAAT is announcing the fee structure for the New Qualification Framework as follows:

(A) Student Fees

AAT Examination


Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$600	Immediate
Annual Fee	$600	1 January 2009
Examination Fee	$400 (Papers 2 – 8)   $800 (Paper 1)	June and December 2009 sessions
Exemption Fee	$400 (Papers 2 – 8)   $800 (Paper 1)	1 October 2008


PBE


Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$700	1 October 2008
Examination Fee	$650 (Papers 1 – IV)	June and December 2009 sessions


(B) Membership Fees



Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$700	1 July 2009
Annual Fee	$700	1 January 2010

Student Registration Deadline under the New Qualification Framework

The HKIAAT New Qualification Framework (NQF) will be launched in June 2009. If you would like to take the new Accredited Accounting Technician Examination under the NQF, please kindly observe the following student registration deadlines:



Event	Student Registration Deadline
Applicants who wish to take the first examination in the June session	31 January of the current calendar year
Applicants who wish to take the first examination in the December session	15 July of the current calendar year

Learning Centre

Accounting Standards

Topic	Author	Publication Date
HKAS 8 “Accounting policies, changes in accounting estimates and errors”	Dr Teresa M H Ho	Oct 09
HKAS 39 "Financial Instruments – Recognition and Measurement"	Lindy W W Yau and Morris Y M Kwok	Oct 08
HKAS 1 (Revised) “Presentation of Financial Statements”	Lisa Wong	Oct 08
HKFRS 8 "Operating Segments" and HKAS 34 "Interim Financial Reporting"	Dr Stella So	Oct 08
HKAS 12 Income Taxes	Dr Stella So	Jun 08
HKAS 32 Financial Instruments: Disclosure and Presentation	Lindy Yau & Morris Kwok	Feb 08
HKAS 27 Consolidated and Separate Financial Statements	Lindy Yau & Morris Kwok	Dec 07
HKAS 10 Events after the Balance Sheet Date	Christine Leung	Oct 07
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets	Christine Leung	Aug 07

Auditing and Management Information Systems

Topic	Author	Publication Date
Professional Ethics in Auditing	Gordon Kiernander	Oct 09
Evolution of Information Systems	David Chow	Oct 09
Analytical Procedures – A Powerful Tool for Auditors	David Chow	Apr 09
Computer Auditing – Control Matters	David Chow	Oct 08
Audit Documentation	David Chow	Apr 08
Auditor's Responsibilities on Subsequent Events	Shirley Wong	Feb 08

Business Communication and Organization and Management

Topic	Author	Publication Date
Marketing	Sebastian A Bombaci	Oct 09
Management Structures	Sebastian A Bombaci	Apr 09

Business Economics and Financial Mathematics

Topic	Author	Publication Date
The Road to Success – Understanding business economics and financial mathematics	Y O Lam	Apr 09

Business Law & Taxation

Topic	Author	Publication Date
Taxation of Environmental Protection Machinery	Dr Dora L Y Lee	Oct 09
What would you do if you got ripped off at a beauty centre? (Part II)	Tony Chow	Oct 09
What would you do if you got ripped off at a beauty centre? (Part I)	Tony Chow	Apr 09
Directors’ duties in Hong Kong: codify or not?	Stephen Chan	Apr 09
Highlights of the revenue proposals in the 2009/10 budget	Dr Dora L Y Lee	Apr 09
Would you panic if you broke a $60,000 vase in a shop?	Tony Chow	Oct 08
Salaries Tax – Taxation of Share Award Benefits	Dr Dora L Y Lee	Oct 08

Financial Accounting & Reporting

Topic	Author	Publication Date
Addressing Going Concern	K C Cheng	Jul 09
Accounting Changes the World, the World Changes Accounting!	K C Cheng and S W Tong	Apr 09
Accounting for Leases	Dr Teresa M H Ho	Apr 09
How to deal with questions on assessing the performance of a company?	Dr Teresa M H Ho	Oct 08
Consolidation Procedures–Intra-group Transactions Between Parent and Subsidiary	Dr Teresa M H Ho	Apr 08
Business Combinations and Purchase Method of Accounting	Dr Teresa M H Ho	Oct 07

Financial Management

Topic	Author	Publication Date
Weighted Average Cost of Capital	Simon S P Lee	Oct 08

Management Accounting & Finance

Topic	Author	Publication Date
Transfer Pricing	Simon S P Lee	Oct 09
Dividend Policy	Simon S P Lee	Apr 09
Value Creation–The Key Performance Indicators	Dr Gerry Li	Apr 08

Mainland-related

Topic	Author	Publication Date
A Case Study on Direct Labour Costs for Small and Medium-sized Industrial Enterprises in China	Dr C C Steve Fong	Jun 07
New PRC Accounting Standards–A Milestone (Part III)	Patrick P H Ng & Chris K C Lau	Apr 07
New PRC Accounting Standards–A Milestone (Part II)	Patrick P H Ng & Chris K C Lau	Feb 07
New PRC Accounting Standards–A Milestone (Part I)	Patrick P H Ng & Chris K C Lau	Dec 06

Other Topics

Topic	Author	Publication Date
Essential Examination Techniques in Management Accounting	Dr Gerry Li	Oct 08
Examination Techniques	Dr Teresa M H Ho	Dec 07
Comparison of Two Popular Accounting Software Packages for Small and Medium Enterprises	Dr C C Steve Fong	Aug 07

Take your next step to success!

Wanna to go into accountancy?! Do you know the prospects of this profession? How will the AAT qualification help you in your career? What are the personal attributes of AAT? Join our FREE information session to learn more. It is your first step to success!

The information session provides an opportunity for prospective students to obtain information regarding the HKIAAT examination, membership structure and the prospect of attaining an AAT qualification. The coming ones will be held on 19 July 2008 and 16 August 2008. Details are as follows:



Date & Time:	19 July 2008 (Saturday) 2:30 pm to 3:30 pm   16 August 2008 (Saturday) 11 am to 12 noon
Venue:	27/F, Wu Chung House, 213 Queen's Road East, Wanchai

How to reserve a seat?

Please email to sarah.kwok@hkiaat.org for reservations. For enquiries, please call Ms Kwok on 2823-0622 during office hours.

Reschedule of the ATE June 2008 Paper 5 (Hong Kong Taxation) Examination

Due to the hoisting of the BLACK Rainstorm Warning Signal on 7 June 2008 (Saturday), the Accounting Technician Examination Paper 5 – Hong Kong Taxation examination was cancelled and it is now re-scheduled as follows:


Date: 22 June 2008 (Sunday)

Time: 9:30 am to 12:30 pm


The Hong Kong Examinations and Assessment Authority (HKEAA) has sent out notification letters to individual candidates on 13 June 2008. Please be reminded that your examination centre assigned may be changed under this re-scheduling.


You are reminded to bring the following documents to the examination:

1. HKEAA's letter;

2. the ORIGINAL Examination Attendance Docket;

3. your HKIAAT Student Card; and

4. your HKID Card.


If you are unable to attend the re-scheduled examination, please write to us for applying a special arrangement to transfer your Paper 5 examination enrolment fee from June 2008 Session to December 2008 Session.


Wishing you best of luck for your examination.


Pilot Papers for the New Qualification Framework

For the benefits of students and course providers, the HKIAAT has prepared a full set of pilot papers for the New Qualification Framework to be launched in June 2009. The pilot papers can be downloaded from the following links:




• Accredited Accounting Technician (AAT) Examination


• Professional Bridging Examination (PBE)





Library Opening Hours

The library opening hours between 23 and 30 May 2008 will be as follows:

Monday	9:00 a.m. to 9:00 p.m.
Tuesday to Friday	9:00 a.m. to 7:30 p.m.
Saturday	9:00 a.m. to 12:00 noon
Sunday & Public Holidays	Closed

SME Seminar Series

Initiated by the Hong Kong SME Development Association in 2004, SME Advancement Campaign was a huge success which had attracted more than 3,000 attendees in the seminars.

This year, SME Advancement Campaign is much more sophisticated and a series of seminars on 4 major issues, namely Business Administration Strategy, Financial Management Solution, Enterprise Performance Optimization and Business Development in SME, will be held. The first seminar will be held on 29 May 2008, and members and students of the HKIAAT are invited to join it. Detail of this seminar is as follows:



Date	29 May, 2008 (Thursday)
Time	2:00 pm to 5:45 pm
Venue	Theatre, 4th Floor, Productivity Council, Tat Chee Road, Kowloon Tong, Kowloon


A number of industry leaders, experts and associations will be invited to share their insightful views in the seminar.

Please click here to view the details and enroll.

Special Offer from Phillip Wain










Phillip Wain's Offer for Ladies





• 2 exercise/dance/yoga classes, gym sauna and steam facilities for free


• 40% corporate discount for 1-year exercise membership at any Phillip Wain Clubhouse (original price $14,888)


• 1-month fitness program at $688




Inspire's Offer for Men





• Inspire for men 1-year membership at $6,800


• Deluxe Treatment Experience at $1,280


Please click here for more details.



Terms & conditions





• These special offers are applicable for HKIAAT members and students and valid until 31 December 2008.


• Phillip Wain's offers are exclusive for ladies and Inspire's offers are exclusive for men.


• All customers must be above the age of 18.


• Prior telephone appointment has to be made before each visit.


• These offers are applicable to new customers only and not for existing customers.


• Each customer can only redeem the offer once.


• Usage is subject to the final decision of Phillip Wain.




Enquiries hotline & enrolment





• Miss Mabel Law, Tel: 2975 3864, E-mail:mabel_law@phillip-wain.com


• Website: http://www.phillipwain.com/pw/eng/hk/common/home.jsp



Free Information Sessioin held on 18 March 2008

A Free Information Session was held on 18 March 2008 at the HKIAAT Secretariat with an audience of around 40. The information session had provided an opportunity for prospective students to obtain information regarding the HKIAAT examination, membership structure, the prospect of attaining an AAT qualification and our New Qualification Framework.






Audience listening attentively.



We shall be organizing free information sessions on a regular basis. Watch out our website for the announcement.




Hot Jobs! Hot Jobs!

Are you looking for new job opportunities? It's easy with HKIAAT. Browse our Free Employment Placement Service page regularly and you'll find a list of accounting-related jobs at your fingertips.


Employers who are interested in placing their advertisement in our webpage may download the placement form, complete and return it to us by fax on 2823 0606. This service is FREE OF CHARGE. Information provided will be posted on the website for one month only. You may contact the HKIAAT on 2823 0600 for details.




New Qualification Framework for the Hong Kong Accredited Accounting Technicians

• Overview
• Accredited Accounting Technician (AAT) Examination
• Professional Bridging Examination (PBE)
• Transitional Arrangements
• Student Registration Deadline
• Fee Structure
• Examination Timetable
• Study Texts
• Frequently Asked Questions

Overview




The Hong Kong Institute of Certified Public Accountants has issued a finalized paper setting out the new qualification framework for Accredited Accounting Technicians (AAT) in Hong Kong. Click here to download the full version of the final paper.

The new qualification framework for Hong Kong Accredited Accounting Technicians is developed after a comprehensive review and consultation with major education providers, educationalists, employers and practitioners conducted during the second quarter of 2007. In general, the responses received during the consultation period are supportive. It is considered by most of the respondents that the new qualification framework will enhance the values and status of the AAT qualification in Hong Kong and assist members/students of its subsidiary, the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), in their career development.

The framework, to be introduced in June 2009, includes new requirements for membership admission to the HKIAAT. It comprises three key requirements as follows:
• Knowledge requirements
• Values requirements
• Practical experience requirements
It has been developed with a focus of establishing HKIAAT membership as a valid and valued attainment in its own right – rather than being seen solely as a stepping stone or route to the Institute's qualification programme. It is intended that those who hold the HKIAAT membership will meet the broadening role required to support our finance and accounting professionals in the dynamic world in which we operate.

The Council of the Hong Kong Institute of CPAs and the HKIAAT Board would like to express its gratitude to all of stakeholders who have provided invaluable insights and feedback on the proposals during the drafting stages.

Accredited Accounting Technician (AAT) Examination

Structure and Syllabus

The AAT examination consists of eight papers:


Paper	Syllabus	Pilot Paper
Paper 1: Fundamentals of Accounting and Computerized Accounts	Paper 1	Paper 1
Paper 2: Business Communication and Organization and Management	Paper 2	Paper 2
Paper 3: Management Accounting	Paper 3	Paper 3
Paper 4: Business Economics and Financial Mathematics	Paper 4	Paper 4
Paper 5: Principles of Taxation	Paper 5	Paper 5
Paper 6: Fundamentals of Business Law	Paper 6	Paper 6
Paper 7: Financial Accounting	Paper 7	Paper 7
Paper 8: Principles of Auditing and Management Information Systems	Paper 8	Paper 8

Method of Assessment

The assessment is based solely on written examinations conducted in English. All papers last for 3 hours except for Paper 1 which lasts for 3 hours and 15 minutes, and includes the time needed for basic data input and for printing reports.

Examination Format

Format of Paper 1:


Section	Marks
Section A: 10 to 20 multiple choice questions	20
Section B: 2 out of 3 optional questions	50
Section C: 1 to 3 compulsory questions	30
Total	100


Format of Papers 2 to 8:


Section	Marks
Section A: 10 to 20 multiple choice questions	20
Section B: 1 to 3 compulsory questions	30
Section C: 2 out of 3 optional questions	50
Total	100

The Six-month Rule

Candidates have to respond to examination questions according to legislation and pronouncements of the Hong Kong Institute of Certified Public Accountants which are released six months prior to the examination date. It should be noted that the six-month rule refers to the enactment date of the legislation and the release date of the pronouncements, not their effective date.

Professional Bridging Examination (PBE)

Structure and Syllabus

The PBE consists of four papers:


Paper	Syllabus	Pilot Paper
Paper I: PBE Financial Accounting	Paper I	Paper I
Paper II: PBE Management Accounting and Finance	Paper II	Paper II
Paper III: PBE Auditing and Information Systems	Paper III	Paper III
Paper IV: PBE Business Law and Taxation	Paper IV	Paper IV

Method of Assessment

Each paper consists of a three-hour closed-book written examination comprising 100 marks with a mix of assessment methods. These include short questions, computational questions and case studies.

Examination Format

Each paper is made up of two sections, Section A and Section B, as follows:


Section	Marks
Section A: 1 case with 1 to 3 questions	40
Section B: 3 out of 4 optional questions	60
Total	100

The Six-month Rule

Candidates have to respond to examination questions according to legislation and pronouncements of the Hong Kong Institute of Certified Public Accountants which are released six months prior to the examination date. It should be noted that the six-month rule refers to the enactment date of the legislation and the release date of the pronouncements, not their effective date.

Transitional Arrangements

A comprehensive set of transitional arrangements has been designed to ensure smooth transition fom the existing HKIAAT membership requirements to the proposed new requirements. Please click the below link for details.
• Transitional arrangements

Student Registration Deadline

The HKIAAT New Qualification Framework (NQF) will be launched in June 2009. If you would like to take the new Accredited Accounting Technician Examination under the NQF, please kindly observe the following student registration deadlines:



Event	Student Registration Deadline
Applicants who wish to take the first examination in the June session	31 January of the current calendar year
Applicants who wish to take the first examination in the December session	15 July of the current calendar year

Fee Structure

(A) Student Fees

AAT Examination


Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$600	Immediate
Annual Fee	$600	1 January 2009
Examination Fee	$400 (Papers 2 – 8)   $800 (Paper 1)	June and December 2009 sessions
Exemption Fee	$400 (Papers 2 – 8)   $800 (Paper 1)	1 October 2008


PBE


Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$700	1 October 2008
Examination Fee	$650 (Papers 1 – IV)	June and December 2009 sessions


(B) Membership Fees



Nature of Fees	Amount (HK$)	Effective Date
Initial Registration Fee	$700	1 July 2009
Annual Fee	$700	1 January 2010

Examination Timetable

The first examinations under the New Qualification Framework (NQF) will be held in June 2009. The timetables for the examinations are as follows:

Accredited Accounting Technician (AAT) Examination

Date and Time	9:30 a.m. – 12:30 p.m.	2:00 p.m. – 5:00 p.m./6:00 p.m.*
13 June 2009 5 December 2009 (Saturday)	Paper 5 Principles of Taxation	Paper 1* Fundamentals of Accounting and Computerized Accounts
14 June 2009 6 December 2009 (Sunday)	Paper 6 Fundamentals of Business Law	Paper 2 Business Communication and Organization and Management
20 June 2009 12 December 2009 (Saturday)	Paper 7 Financial Accounting	Paper 3 Management Accounting
21 June 2009 13 December 2009 (Sunday)	Paper 8 Principles of Auditing and Management Information Systems	Paper 4 Business Economics and Financial Mathematics

* Examination duration for Paper 1: Sections A & B: 2:00 p.m. – 4:00 p.m., Section C: 4:45 p.m. – 6:00 p.m. Please note that the total time allowed for this paper is 3¼ hours (from 2:00p.m. to 6:00 p.m., with a 45 minute break from 4:00 p.m. to 4:45 p.m.)

MYOB Accounting Software Premier Version 10 (English version) will be used in the Paper 1 examination.

Examination entry and exemption application deadline
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009

Professional Bridging Examination (PBE)

Date and Time	2:00 p.m. – 5:00 p.m.
3 June 2009 2 December 2009 (Wednesday)	Paper I PBE Financial Accounting
5 June 2009 4 December 2009 (Friday)	Paper II PBE Management Accounting and Finance
8 June 2009 7 December 2009 (Monday)	Paper III PBE Auditing and Information Systems
10 June 2009 9 December 2009 (Wednesday)	Paper IV PBE Business Law and Taxation

Examination entry deadline
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009

Study Texts

A new set of study texts for Accredited Accounting Technician (AAT) Examination and Professional Bridging Examination under the New Qualification Framework has been launched. Registered students and members enjoy 20% discount upon purchase at the HKIAAT counter.



Key features of these study texts include:
• A blend of the popular course notes and in-depth reference materials
• Comprehensive syllabus coverage
• Easy to navigate with easy to follow icons
• Crucial definitions and concepts are explained
• Clear diagrams and short, memorable text to highlight key points from each subject area
• Plenty of examples, activities and exam-type questions
• Study skills to offer revision guidance
• Published by a HKIAAT approved publisher
Order Now! Complete the order form and return via post to the HKIAAT.

The latest updates on the AAT Examination Study Text and PBE Study Text are now available for download.
• AAT Examination
• PBE
*Please note that there is a misprint of the Pilot Examination Paper in the Study Text of AAT Paper 8 - Principles of Auditing and Management Information Systems published by Kaplan Financial (HK) Limited. Students are advised to refer to our website for the correct version of the AAT Paper 8 Pilot Examination Paper. Please click here for the Pilot Examination Paper.

Frequently Asked Questions

To address the concerns of students and other stakeholders, here below are the answers to some questions about the future arrangements of the New Qualification Framework. Case studies are provided to illustrate different cases. Should you have further queries, please feel free to contact us at 2823 0600.
• Frequently asked questions

New Qualification Framework for the Hong Kong Accredited Accounting Technicians



The Hong Kong Institute of Certified Public Accountants has issued a finalized paper setting out the new qualification framework for Accredited Accounting Technicians (AAT) in Hong Kong.

The new qualification framework for Hong Kong Accredited Accounting Technicians is developed after a comprehensive review and consultation with major education providers, educationalists, employers and practitioners conducted during the second quarter of 2007. In general, the responses received during the consultation period are supportive. It is considered by most of the respondents that the new qualification framework will enhance the values and status of the AAT qualification in Hong Kong and assist members/students of its subsidiary, the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), in their career development.

The framework, to be introduced in June 2009, includes new requirements for membership admission to the HKIAAT. It comprises three key requirements as follows:




• Knowledge requirements


• Values requirements


• Practical experience requirements



It has been developed with a focus of establishing HKIAAT membership as a valid and valued attainment in its own right – rather than being seen solely as a stepping stone or route to the Institute's qualification programme. It is intended that those who hold the HKIAAT membership will meet the broadening role required to support our finance and accounting professionals in the dynamic world in which we operate.

The Council of the Hong Kong Institute of CPAs and the HKIAAT Board would like to express its gratitude to all of stakeholders who have provided invaluable insights and feedback on the proposals during the drafting stages.



• Full version of the final paper


• Frequently asked questions







Updates on the HKIAAT New Qualification Framework

Following the consultation of the proposed New Qualification Framework for the Hong Kong Accredited Accounting Technicians, we are pleased to announce the finalised syllabuses for the new Accredited Accounting Technician (AAT) Examination, Professional Assessment (PA), Professional Bridging Examination (PBE) and details of the transitional arrangements as appended below:


• Finalised syllabus of AAT Examination
• Finalised syllabus of PA
• Finalised syllabus of PBE
• Transitional arrangements

A final paper, setting out the blueprint for the HKIAAT’s New Qualification Framework, will be issued in due course.  Please watch out our website for the announcement.

Results of the Accounting Case Competition 2007

The Accounting Case Competition, jointly organized by the HKIAAT with the Education Bureau and Hong Kong Association for Business Education, was successfully held on 15 December 2007.

Initiated by HKIAAT in 2002, the Competition aims to enhance students' ability in using accounting information for business development. All participating teams are required to study an annual report of a selected listing company. This year the 2006 Annual Report of Hongkong and Shanghai Hotels, Limited is chosen to be the real case study. Students are then requested to answer a set of diversified questions in accounting and business disciplines.

Every year it attracts students from secondary schools and tertiary institutes in Hong Kong. The response of the sixth year running is overwhelming. 145 schools and institutes have participated in this year's event and the competition took place at Po Leung Kuk C W Chu College on 15 December 2007. The top three entrants and the merits award winners of each group are selected based on their knowledge in accountancy as well as their problem solving and analytical skills.

The top three prizes were awarded at the HKIAAT Annual Dinner and Prize Presentation Ceremony held on 30 January 2008.





Mr Chris Wardlaw, Deputy Secretary for Education, presenting prizes at the annual dinner.

The following are the winners for the 3 groups:

Secondary 4 to 5 Group


Prize	Name of School
Champion	Kiangsu-Chekiang College (Shatin)
1st runner-up	St. Joseph's College
2nd runner-up	Cheung Chuk Shan College
Merit	St Paul's Secondary School Sing Yin Secondary School Baptist Lui Ming Choi Secondary School Good Hope School Immanuel Lutheran College Clementi Secondary School Yan Oi Tong Tin Ka Ping Secondary School Wong Shui Chi Secondary School CCC Kei Heep Secondary School King's College SKH Lam Woo Memorial Secondary School


Secondary 6 to 7 Group


Prize	Name of School
Champion	Hong Kong Chinese Women's Club College
1st runner-up	La Salle College
2nd runner-up	CCC Kei Heep Secondary School
Merit	King Ling College Po Leung Kuk C W Chu College King's College TWGHs Chen Zao Men College Lingnan Hang Yee Memorial Secondary School St. Francis Xavier's College St. Joseph's College Wah Yan College, Hong Kong TWGHs Yau Tze Tin Memorial College St Paul's Secondary School SKH Lam Woo Memorial Secondary School


Tertiary Institute Group


Prize	Name of School
Champion	HKU SPACE Community College
Merit	Hong Kong Institute of Vocational Education (Chai Wan) City University of Hong Kong

Updated ATE Syllabus/Reading List for June and December 2008 Examinations

Students are advised that the syllabuses/reading lists have been updated in the following papers:



	Syllabus	Reading List
Paper 1 – Financial Accounting		√
Paper 2 – Business Communication	√	√
Paper 4 – Information Technology Applications in Accounting	√	√
Paper 5 – Hong Kong Taxation	√	√
Paper 6 – Hong Kong Business Law		√


The amendments have been marked in the syllabuses appended below:

• Paper 1 – Financial Accounting


• Paper 2 – Business Communication


• Paper 4 – Information Technology Applications in Accounting


• Paper 5 – Hong Kong Taxation


• Paper 6 – Hong Kong Business Law



New AAT-branded Merchandise

Two new items of AAT-branded merchandise – scarf and name card holder – are now available for you to buy at the HKIAAT office. Remember that by presenting your member/student card you can get a discount on these great items!


Item	Listed price (HK$)	Member/student price (HK$)
Scarf	180	150
Name Card Holder	100	80

青年會計大使 – 訪暨南大學

協會過去幾年舉辦的國內交流團都廣受會員及學生的歡迎。協會今年亦再度於聖誕節期間率領兩日一夜的考察團到廣州拜訪暨南大學，詳情如下:



日期	二零零七年十二月二十五日至二十六日 (星期二至星期三)
名額	四十名本會會員及註冊學生
住宿	廣州市三星級酒店
暫定活動	1. 暨南大學會計座談會   2. 參觀暨南大學校園   3. 拜訪會計師事務所   4. 拜訪廣東省稅務局或企業   5. 觀光
費用	港幣三百元正 (包括香港來回廣州及廣州市內交通、食宿、參觀入場費、等等，餘額由協會津貼)
申請手續	1. 請填妥表格連同費用，交回協會秘書處:香港灣仔皇后大道東213 號胡忠大廈27樓   2. 支票抬頭請寫 「香港財務會計協會有限公司」   3. 接納報名申請的方法是以先到先得，額滿即止為準則。成功申請與否將獲另函通知。協會擁有接受報名申請之最終決定權   4. 截止報名日期為二零零七年十二月三日   5. 協會有可能因應人數不足或其他的原因而作出任何調動更改或取消是項行程

Accounting Case Competition 2007 - List of Participants


We are pleased to announce the list of participants for the Accounting Case Competition 2007 as follows:





• Secondary 4 to 5 Group



• Secondary 6 to 7 Group



• Tertiary Institute Group




Accounting Case Competition 2007 - Announcement of Listed Company


We are pleased to announce that the 2006 Annual Report of the Hongkong and Shanghai Hotels Limited has been chosen to set the questions of the Accounting Case Competition 2007. Please browse its website at www.hshgroup.com to download the report.


You may also download the annual report below:





• English version



• Chinese version



Philips Showrooms Private Sale

PHK Showrooms is pleased to offer the privileges for all HKIAAT members and students at its Private Sale from 16 – 18 November 2007 at Philips Showrooms.

Benefits
• Up to 70% off market price on Philips and Whirlpool electronic and home appliances
• Present the member/student card or the invitation letter to get the extra benefit of $100 coupon
• Some goods are subject to delivery and installation charges
Place, Time & Enquiries

Hopewell Centre Showroom
Room 1706, 17/F., Hopewell Centre, 17 Kennedy Road, Wanchai, Hong Kong.
Tel.: 2529 8321 / 2529 8510
Fax: 2528 4408
Opening hours: 10:00 am – 7:00 pm

Star House Showroom
Shop B2-3 on Basement, Starhouse Plaza, Star House, No. 3 Salisbury Road, Tsim Sha Tsui, Kowloon.
Tel.: 2317 6350 / 2376 2032
Fax: 2376 1201
Opening hours: 10:00 am – 7:00 pm

Tsuen Wan Showroom
Shop B110-111A, B1, Panda Place, 3 Tsuen Wah Street, Tsuen Wan, New Territories.
Tel.: 2628 9033 / 2628 9932
Fax: 2628 6913
Opening hours: 11:00 am – 8:00 pm

New CPD Seminars for Members and Students

The HKIAAT is proud to launch its new CPD Programme for our members and students. The first two seminars are "Audit Risk Evaluation" and "Hedge Accounting under HKAS 39". As accounting technicians, you need to constantly update your technical knowledge and professional expertise. We urge you to enrol on our CPD Seminars which are catered for your needs.

Seminar 1 - Audit Risk Evaluation

HKSA 200 "Objectives and General Principles Governing an Audit of Financial Statements" states that the auditor should plan and perform the audit to reduce audit risks to an acceptable level in relation to the audit objective. This seminar will focus on areas that auditors should be aware of during the audit planning stage. The nature of materiality, audit risk components and risk assessment will be covered. Case studies will be provided to help participants get a better understanding of the audit principles and their application.



Speaker	Simon Wong
Date	Monday, 19 November 2007
Time	7:00 pm – 9:00 pm
Venue	Hong Kong Institute of CPAs Training Centre, 27/F Wu Chung House, 213 Queen's Road East, Hong Kong
Fee	HK$ 80 for HKIAAT members / students   HK$100 for non-HKIAAT members / students
Enrolment Form	Download

Seminar 2 - Hedge Accounting under HKAS 39

This seminar will introduce you to hedge accounting and cover the following areas:
• What is hedge accounting?
• Different kinds of hedging, their accounting treatments and their impact on income statements
• Documentation required to establish hedge accounting
• Effectiveness testing of hedge accounting and its implications on financial statements
• Examples of hedge accounting

Speaker	Sidney Lo
Date	Monday, 17 December 2007
Time	7:00 pm – 9:00 pm
Venue	Hong Kong Institute of CPAs Training Centre, 27/F Wu Chung House, 213 Queen's Road East, Hong Kong
Fee	HK$ 80 for HKIAAT members / students   HK$100 for non-HKIAAT members / students
Enrolment Form	Download

Accounting Case Competition 2007

The Accounting Case Competition, jointly organised by the HKIAAT, the Education Bureau and Hong Kong Association for Business Education, will be held on 15 December 2007 at Po Leung Kuk C W Chu College.

This is the sixth year that the HKIAAT has organised the competition. Every year the competition attracts more than 300 students from secondary schools and tertiary institutes. By adopting a real case study approach, the competition is found to be more interesting and practical than the traditional question-and-answer type format. Students are asked to download the annual report of a real listing company to prepare for their competitions. Hong Kong Economic Times, Bossini, Cathay Pacific, Jusco and Café de Coral have generously supported our event in the past years.





Winners of 2006 receiving the awards at the HKIAAT annual dinner.




Visiting Hong Kong Economic Times Holdings Ltd.

Full-time secondary 4 to 7 students and sub-degree tertiary students are eligible to apply to take part in the competition and enter the appropriate group: Secondary 4 to 5 Group, Secondary 6 to 7 Group and Tertiary Institute Group. Each secondary school can nominate only one team each for the Secondary 4 to 5 Group and Secondary 6 to 7 Group, and each group shall consist of two members. Each institute can nominate a maximum of two teams each consisting of two members. Schools or institutes who are interested in participating should submit their applications on or before 2 November 2007.



Download area

Registration Form for Accounting Case Competition
Notes for briefing session on 25 October 2007

Past question papers:

2006
Sixth Form Group (Chinese)
Sixth Form Group (English)
Senior Secondary Group (Chinese)
Senior Secondary Group (English)
Tertiary Institutes Group (English)

2005
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2004
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2003
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2002
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)



Free Information Session

The demand for accounting personnel has been ever increasing, especially for supporting staff who work as an Accredited Accounting Technician (AAT).


As an AAT, you will be highly sought after in the public and private sectors. You can work within an accounting practice, a small or medium-sized company, or with a multinational organisation. You can work in any industry sector you choose.


To let prospective students know how to become an AAT, the prospect and reward of attaining an AAT qualification, we will be organsing free information sessions in the coming months. Register now to reserve a place!






• Information session enrollment form







Early Closure on 25 September 2007

The office and library will close at 4:00 p.m. on 25 September 2007 for the Mid-Autumn Festival.

Get Fit with California Fitness



California Fitness is pleased to announce the Workplace Health Benefit Program for HKIAAT members and students. Details of the Program are as follows:-

Membership Type: VIP Platinum Membership - All Clubs All Hours

Membership Fee:

Joining fee	HK$0 (Original Club Rate = HK$999)
Processing fee	HK$0 (Original Club Rate = HK$499)
Monthly fee	HK$288* (Original Club Rate = HK$598)

*Initial payment includes first & last two months' fee (HK$288 x 3)

Benefits:
• Access to 22 clubs in Asia (Hong Kong, Malaysia, Singapore and Taiwan) & over 350 in the U.S.A.
• Access to 9 locations in HK - Central, Wan Chai, Causeway Bay, Tsim Sha Tsui, Mong Kok x 2, Tuen Mun, Whampoa and Quarry Bay (NEW)
• Unlimited use of aerobic classes (such as Yoga, Pilates, Body combat, Cycling)
• Free towels, daily lockers, sauna, steam and other bathroom accessories
• One "Free" Personal Training Session is also included (normally $800 per session)
• For Fitness Locations and more benefits. Click here.
Condition: 12-month minimum commitment

Enquiries & Application Method:
• For enquiries about program details, kindly contact Kimmy Leung of California Fitness at 9684 9814 / kimmyleung@californiafitness.com
• To register, please kindly send an e-mail with your name and mobile no. to Kimmy Leung at kimmyleung@californiafitness.com before 10 November 2007.
• Interested parties will be contacted separately after the deadline for payment arrangement.
Notes:
• This membership is ONLY available by email registration as stated above and NOT available at any of the California Fitness club
• Current California Fitness monthly members may also take advantage of this program (NO refund on the existing deposit)
• Family members can join this package as well(same residential address proof is required)
• For more information about the Club, please visit www.californiafitness.com

Enroll NOW!

New Titles at HKIAAT Secretariat

Since the inception of the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), it has received tremendous manpower and logistical support from its parent body, the Hong Kong Institute of Certified Public Accountants (HKICPA). Behind the scene, many staff members of HKICPA have contributed their time and effort to support HKIAAT's operations and activities.

The HKIAAT Board would like to formally recognise the positions of HKICPA executives who are involved in the day-to-day management of the HKIAAT operations and to allow respective staff to sign relevant documents of HKIAAT in a proper capacity as and when necessary. The following titles for HKIAAT Secretariat are now in place:



Title at HKIAAT	Name of staff	Position at HKICPA
Institute Secretary (no change)	Ms. Winnie Cheung	Chief Executive and Registrar
Executive Director (new)	Ms. Georgina Chan	Executive Director
Director (new)	Mr. Jonathan Ng	Director, Student Education and Training
Assistant Director (new)	Ms. Bo Bo Man	-


Taking advantage of the removal of HKIAAT office to be in the same premises as the HKICPA, there will be further integration in manpower and resources, to tap greater synergies for the two organisations working together. This should enhance operational support as the HKIAAT moves to implement its new qualification framework, following the consultation that closed on 31 May 2007.



Updates on the Consultation of the proposed HKIAAT New Qualification Framework

The consultation of the proposed New Qualification Framework for Hong Kong Accredited Accounting Technicians was completed on 31 May 2007. At the conclusion of the consultation period, a total of 13 written responses were received. The distribution of respondents is as follows:



Professional bodies:	1
Course providers:	2
CPA firms:	1
Government departments:	2
HKIAAT members:	3
HKIAAT graduates and students:	2
Others	2
Total	13


The responses in general are supportive of the New Qualification Framework. It was considered by most of the respondents that the New Qualification Framework would enhance the status of the AAT qualification in Hong Kong and would also assist members/students in their career development.

As many students and course providers have requested to postpone the launch of the New Qualification Framework in order to provide sufficient time for them to prepare for the new examinations, the HKICPA Council and HKIAAT Board have decided that the new framework be postponed by one cohort, i.e. from December 2008 to June 2009. A finalised paper, setting out the blueprint for the HKIAAT's New Qualification Framework, will be issued in September 2007. Please watch out the HKIAAT website for the announcement.



Book-keeping and Accounts Examination (Chinese)

With effect from 2007, the Book-keeping and Accounts Examination Chinese Paper (中文簿記與會計考試) will ONLY be provided in the June examination session. The HKIAAT will closely monitor feedback from students and course providers and will consider reinstating the December session if appropriate.

New Operating Hours

The HKIAAT will adopt a five-day working week for the Secretariat effective from 1 July 2007. Please be assured that there will be no reduction in service. The Secretariat will extend working hours to 6 p.m. from Monday to Thursday and the reception counter and library will remain open on Saturday morning.

The new operating hours (effective from 1 July 2007) are as follows:



Counter Service	Monday to Friday   9:00 am - 6:00 pm	Saturday   9:00 am - 12 noon
Library	Monday to Friday   9:00 am - 7:00 pm	Saturday   9:00 am - 12 noon
Main Office	Monday to Thursday   9:00 am - 6:00 pm	Friday   9:00 am - 5:30 pm

Briefing Sessions for the Proposed HKIAAT New Qualification Framework

Consultation on the proposed HKIAAT new qualification framework was rolled out in mid March. Since then, we have received many written comments and suggestions which are important for us in finalising the new qualification framework.



The consultation period has been extended to 31 May 2007. If you have not submitted your comments yet, you are welcome to do so before this closing date.



In order to enable our stakeholders to understand our proposals and provide opportunities to freely exchange views, briefing sessions for various parties are organised in April. Many who care for the future of the accounting technician profession, including our members and students, and course providers, attended the briefing sessions and expressed their views on the spot.







Many members and students attended the briefing session.






Ms Georgina Chan, Executive Director (Qualification) of the Hong Kong Institute of CPAs, introducing the proposed new qualification framework to the audience.







Course providers, who are one of our major stakeholders, were invited to attend the briefing session.







Mr Jonathan Ng, Director of Student Education & Training of the Hong Kong Institute of CPAs, explaining the transitional arrangements.




Sharing Session for Secondary School Teachers

A sharing session on the use of case study approach for learning and teaching of business studies for secondary school teachers was organised in collaboration with the Education and Manpower Bureau on 31 March 2007. Over 60 secondary school teachers attended.

The session aimed at (i) introducing the Accounting Case Competition to secondary school teachers; (ii) finding out about the successful experience of winning school; and (iii) presenting the benefits of using real cases in understanding business.

Mr Wan Shiu Kee, convenor of the Accounting Case Competition, introduced the Accounting Case Competition to the audience, discussing the background and objectives of the competition. He also reviewed the cases used in the past years and talked about how to make best use of the cases for learning and teaching. Mr Stanley Wong, the teacher-in-charge at SKH Lam Woo Memorial Secondary School (the winning school in the Sixth Form Group in the 2006 competition), then recaped his experience in preparing students for the competition and shared the learning and teaching of business subjects through cas study approach. Mr Nelson Lam, FCPA (Practising) followed by using real cases in assisting the audience in learning business through different perspectives. The teachers found the sharing session useful for them in learning and teaching and they raised many questions during the Q&A session which were well-addressed by the speakers.

We would like to thank the speakers for their immense contribution in making the session a success.





The session was attended by over 60 secondary school teachers.




Mr Wan Shiu Kee introducing the Accounting Case Competition.




Mr Stanley Wong sharing his experience in preparing students for the competition.




Mr Nelson Lam analysing real cases to assist the audience in understanding business.



Consultation Paper on a proposed New Qualification Framework for HK Accredited Accounting Technician

The parent institute of the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), the Hong Kong Institute of Certified Public Accountants, has issued in March 2007 a consultation paper that sets out the proposals on a new qualification framework for HKIAAT.

The Hong Kong Institute of CPAs, with its statutory role of regulating the accounting profession in Hong Kong, sees as its responsibility to periodically review the competency requirements of accounting technicians under the HKIAAT accreditation to ensure these are in step with business needs and the professional market of Hong Kong, and international best practices.





The proposals contained in this paper are the result of a comprehensive review and consultation with major education providers, educationalists, employers and practitioners, conducted by an independent consultant appointed by the Institute, Advanced Business Education Limited (a subsidiary of the New Zealand Institute of Chartered Accountants). References have also been made to the HKSAR Government's recently announced plan to introduce a new “3+3+4” academic system.

The proposed new qualification framework comprises three key requirements including:-
• Knowledge requirements
• Values requirements
• Practical Experience requirements

It is intended to ensure that those who hold the HKIAAT qualification will meet the broadening role required to support our finance and accounting professionals in the dynamic world in which we operate.

Proposed changes of, and additions to, the existing admission requirements are highlighted in this consultation paper for comments. They do not represent an adopted policy or position of the Hong Kong Institute of CPAs' Council or the HKIAAT Board. The purpose is to elicit an even wider range of responses from all stakeholders before the final HKIAAT new qualification framework is adopted.

Your comments are important to help us shape the future of the accounting technicians qualification in Hong Kong. Written comments are most welcome and should be submitted to the Institute no later than 31 May 2007 to the following address:

The Chief Executive & Registrar
Hong Kong Institute of Certified Public Accountants
27/F, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

If you have any questions relating to the proposed new qualification framework, please contact us by phone at 2823 0600 or in person on 27/F Wu Chung House, or by email to



• Full Version of the Consultation Paper

• Frequently Asked Questions


Q&A Booklets

Questions and Answers (Q&A) Booklets for the December 2006 and January 2007 examinations is now ready for sale at our counter. Each copy costs HK$10.

Mail order is available. Please complete the mail order form and return it to us together with a stamped self-addressed envelope (size: 10”x14”or larger) and a cheque for payment for the Q&A booklet charges. The form can be obtained from the HKIAAT either by fax through the hotline at 2823-0660 or download from our website.


Annual Report 2005/06

The HKIAAT Annual Report for the year 2005/06 is published. Please download the full version here.





Results of the Accounting Case Competition


The Accounting Case Competition, jointly organised by the HKIAAT with the Education and Manpower Bureau and Hong Kong Association for Business Education, was successfully held on 16 December 2006.

In order to allow more students to participate in the competition, the number of entry groups was increased from two to three. The three groups were: Senior Secondary Group (F4 – F5); Sixth Form Group (F6 – F7); and Tertiary Institute Group. The competition was once again very popular with a total of 153 teams from secondary schools and tertiary institutes participating.

The winners of the competition are as follows:

Senior Secondary Group



Prize	Name of School
Champion	La Salle College
1st runner-up	Clementi Secondary School
2nd runner-up	Hong Kong Taoist Association Tang Hin Memorial Secondary School
Merit	SKH Lam Woo Memorial Secondary School Kiangsu-Chekiang College (Shatin) Hong Kong Chinese Women's Club College St Paul's Secondary School Kwun Tong Government Secondary School Good Hope School Munsang College King Ling College St Francis Xavier's College CCC Kei Heep Secondary School


Sixth-Form Group



Prize	Name of School
Champion	SKH Lam Woo Memorial Secondary School
1st runner-up	Hong Kong Chinese Women's Club College
2nd runner-up	Sing Yin Secondary School
Merit	CCC Kei Heep Secondary School Hong Kong Taoist Association Tang Hin Memorial Secondary School La Salle College Buddhist Kok Kwong Secondary School King's College SKH Tsang Shiu Tim Secondary School Kwun Tong Government Secondary School Po Leung Kuk Wu Chung College Belilios Public School Heep Yunn School Kau Yan College Po Leung Kuk C W Chu College SKH Chan Young Secondary School


Teritary Institute Group



Prize	Name of School
Champion	City University of Hong Kong
1st runner-up	Hong Kong Institute of Vocational Education (Shatin)
Merit	Hang Seng School of Commerce City University of Hong Kong


All top three prizes of each group will be presented at the HKIAAT Annual Dinner and Prize Presentation Ceremony to be held on 8 February 2007. We would like to take this opportunity to express our sincere gratitude to Hong Kong Economic Times Limited for being our media partner for this event.



Great Discount Offer for Members and Students

HKIAAT members and students are eligible to apply for a special HKIAAT Esprit co-branded privilege card to enjoy the special year-round benefits from Esprit:

1. 10% discount on all items (including sales items), Red Earth products and Esprit Salon.
2. The qualifying spending of HK$800 to become an Esprit Club member is waived.
3. A birthday month discount of 20%.
4. A welcome gift (digicam bag / candle set for the first 5000 members) upon successful application.
5. Priority Esprit pre-sale invitations (VIPs nights).
6. 2 - 3 times a year ad hoc pre-sale for discounts up to 20% - 30%.
7. Grooming package for new members of HKICPA/HKIAAT where they can enjoy:-

• 30% off any full priced blazers/jackets or
• free name card holder
8. Exclusive offer at Spring, Summer & Fall 2007 Collection.

To obtain this co-branded privilege card, click here to apply online now (Online registration available until 9 APRIL 2007 only). The programme will expire on 31 December 2007.

Student Handbook

The online version of the student handbook can now be downloaded from our website. All registered students are requested to refer to the online version as, in order to reduce paper consumption, we will not be printing any hard copies. Notice of any changes to the handbook will be posted in the Journal.

Annual Dinner and Prize Presentation Ceremony 2007

The HKIAAT Annual Dinner and Prize Presentation Ceremony 2007 will be held on Thursday, 8 February 2007 at the Hong Kong Bankers Club. We are honoured to announce that Mrs Lucia Li, Director of Accounting Services, The Treasury, HKSAR, has accepted our invitation to be our Guest of Honour.

The Prize Presentation Ceremony is an annual event that recognises and commemorates the outstanding performance of the HKIAAT top students, scholarship recipients of various educational institutes and winners of the Accounting Case Competition.

The dinner is also an occasion for accounting professionals and academics to get together. Honourable guests to be invited will include government officials, presidents / chairmen of professional bodies and business associations, and heads of academic institutes.

The tentative programme is as follows:



Time	Event
6:30pm - 7:00pm	Cocktail reception and registration
7:00pm - 8:00pm	Prize presentation ceremony
8:00pm - 10:30pm	Dinner (Chinese cuisine)



Members and students are cordially invited to share the evening with us. Please contact the Secretariat at 2823-0600 to reserve your seat on or before 10 January 2007. The charge for the dinner is HK$500 per person. An invitation card will be sent to confirm your reservation upon receipt of payment.



Library Opening Hours

The library opening hours will be extended between 7 December 2006 and 21 December 2006 as follows:



Mondays	9:00am to 9:00pm
Tuesdays to Fridays	9:00am to 7:30pm
Saturdays	9:00am to 12:00noon
Sundays	Closed



*The library will close at 4:00 pm on 22 December 2006 due to Winter Solstice.



New Policy on Individual Assessment

With effect from 1 January 2007, the HKIAAT will discontinue its present practice to consider individual candidates' applications for assessment of their qualification for exemption from HKIAAT examination papers.

The Institute will still continue to review and assess qualifications of candidates which had been accredited by the HKIAAT, for purpose of seeking exemption from HKIAAT examination papers. For details of these accredited programmes, please click here.


Accounting Case Competition 2006

The Accounting Case Competition, jointly organised by the HKIAAT, the Education and Manpower Bureau and Hong Kong Association for Business Education, will be held on 16 December 2006 (Saturday) at Po Leung Kuk C W Chu College.

The competition, which is now in its the fifth year, aims to enhance student's ability in using accounting information for business development. Every year the competition attracts more than 300 students from secondary schools and tertiary institutes. Part of its overwhelming success is due to it adopting a real case study approach, which has proved to be more interesting and practical than the traditional question-and-answer type format. Students will be asked to download the annual report of a real designated listing company as part of their competition preparations. This year we have chosen the 2005/2006 Annual Report of Hong Kong Economic Times Holdings Limited to set our questions. Participants are advised to download the report from the company's website at www.hketgroup.com.


We would like to take this opportunity to express our sincere gratitude to Hong Kong Economic Times Limited for being our media partner for this event.


List of participants:



• Senior Secondary Group


• Sixth Form Group


• Tertiary Institute Group


Question papers of the past years:

2005
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2004
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2003
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)

2002
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)





Fees for 2007

In view of the recent feedbacks from members/students, the HKIAAT Board has recently resolved that members are only required to pay the annual membership fee (which is due on 1 January each year) to maintain his/her AAT membership and PBE studentship with the HKIAAT. However, all members will be required to pay a one-off registration fee at the time they registered as PBE students. In other words, the waiver of registration fee for ATE graduates of the immediate session for registering as PBE students will be removed. The new policies will take effect from 1 January 2007.

The new fees for 2007 are as follows:



Nature of fees	Fees (HK$)	Remarks
Membership
Registration fee	$500	For calender year 2007
Annual membership fee	$600	For calender year 2007
Professional Bridging Examination
One-off registration fee	$680	For calender year 2007
Accounting Technician Examination
Examination registration fee	$970	Included student fee for year 2007 For applications submitted on or after 16 November 2006
Annual student fee	$520	For calender year 2007



All ATE registered students will be automatically billed for the 2007 annual student fee in December 2006, unless they register on or after 16 November 2006.



Carry the AAT Business Bag!

A smart and professional looking business bag is available for sale at the HKIAAT reception on the 27th floor of Wu Chung House. The bag has been specially designed to be the right size for you to use to carry your texts, documents and other necessities to school or work. The listed price is HK$100: but remember that you can get a 20% discount on presentation of your member/student card! A mail order form is available at our website.






 



Launch of IFACnet





Our parent institute, the Hong Kong Institute of CPAs, has collaborated with accountancy organisations worldwide and the International Federation of Accountants (IFAC) to develop a global electronic knowledge resource centre for accountants.

This new global resource centre, “IFACnet.com”, is a KnowledgeNet for accountants in business providing one-stop access to leading-edge articles, good practice guidance, tools and techniques for accountants employed in commercial, industrial, educational, public and the not-for-profit sectors.

Users of IFACnet.com will find high quality, relevant information on a wide range of financial and management accounting topics, including strategy, management, budgeting and planning, corporate governance, risk management, and professional development. All information has been provided by professional accountancy bodies from around the world, particularly those that focus specifically on serving the needs of business and management accountants.

There is no charge for using IFACnet.com, although certain search results may identify documents or publications available for purchase.

IFAC is the global organisation for the accountancy profession. It works with its 163 member organisations in 120 countries to protect the public interest by encouraging high quality practices by the world's accountants. Details of IFAC and IFACnet.com can be accessed through our website.


Q&A Booklets

Questions and Answers Booklets (Q&A) for the June 2006 examinations are now ready for sale at our counter. Each copy costs HK$10.


Mail order is available. Please complete the mail order form and return it to us together with a stamped self-addressed envelope (size: 10" x 14" or larger) and a cheque for payment for the Q&A booklet charges. The form can be obtained from the HKIAAT either by fax through the hotline at 2823-0660 or download from our website


Our New Library

A new and well-equipped library is now located on the 27th floor of Wu Chung House. All registered members and students are welcome to use the reading and computer facilities for research and study.
 
As it is now a reference library, books will not be loaned out, but will be available for use at the library.
 




 



 



Library opening hours:
 


Mon – Fri :	9:00 am to 7:00 pm
Sat :	9:00 am to 12:00 noon

We've moved

We have been relocated to our new office at Wu Chung House as from 18 September 2006. The new space accommodates many great facilities such as a lecture theatre for seminars and a well-equipped library for research and study.


The relocation brings us close to our parent institute, the Hong Kong Institute of CPAs, further strengthening our bond as one big family dedicated to the accounting profession. With better resources and facilities, we will continue our pledge to provide premier services for our members and students.








Our new address:

27/F., Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong


Tel: (852) 2823 0600
Fax: (852) 2823 0606
Hotline: (852) 2823 0660

E-mail: hkiaat@hkiaat.org
Web: http://www.hkiaat.org


Discount from Bloomsbury Books Ltd

We are pleased to announce that Bloomsbury Books Ltd is offering a 15% discount on business books (except special priced items) and 10% discount on Kaplan Professional Bridging Examination study manuals to our members and students. Remember to bring your membership card or student registration card to enjoy the offer.



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