Mission & Objects Organisation Structure
Pathway to Success Accredited Accounting Technician (AAT) Examination Professional Assessment (PA) Professional Bridging Examination (PBE) Learning Support Views of HKIAAT Stakeholders
Membership Structure Professional Assessment Registration Procedures Reciprocal Membership Agreement
Guidelines on CPD Activities CPD Programmes
Learning Centre Services and Support Discount Offers Library AAT-branded Merchandise
全國會計從業資格考試 全國會計專業技術資格考試 Links to HKICPA PRC related issues PRC related Information
Journal Prospective AAT e-Flash Annual Report Study Text Q & A
Job Opportunity at HKIAAT Employment Placement Service
Secondary School Group Tertiary Institute Group


Q: What is the minimum entry requirement for attempting examinations?

A: Accredited Accounting Technician (AAT) Examination

Professional Bridging Examination (PBE)

Q: If I possess accounting-related qualifications, can I get an exemption from the examination?
A: Exemptions are offered to those who possess a comparable level of competency. For details, please click here. No exemptions are granted for PBE papers.

Q: Under the new qualification framework, is there any time limit for completion of the new examinations? Do I have to take the papers in sequence? How many papers can I take in each sitting?

A: Under the new qualification framework, the eight papers of the accredited accounting technician (AAT) examination together with the professional assessment must be completed within 10 years from the date of first registration as a student. Papers do not have to be taken in a particular sequence and there is no limit to the number of papers you can take in each sitting.

Q: I have been on the student register since 2002. Will I be bound by the 10-year time limit to complete all eight papers and the professional assessment?

A: Students who are on the register on or before 15 July 2008 will have their time limit renewed from the date of the launch of the new qualification framework. In other words, current students will also have 10 years to complete all eight papers in the examination and the professional assessment, starting from June 2009.

Q: Will I lose any papers that I have already been passed after the conversion?

A: No. If you are on the student register on or before 15 July 2008 and you have got a pass in certain papers, you are eligible for the cross-credit transfer under the new qualification framework. There is no time limit for students to claim the credit transfer.

Q: I am studying for an HKIAAT accredited programme. Will I be eligible for a credit transfer under the new qualification framework?

A: 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 final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Q: Is membership with the HKIAAT a pre-requisite for taking the professional bridging examination (PBE)?

A: To be eligible to take the PBE, one must either be a graduate, an associate member or a fellow member of the HKIAAT. Graduates refer to those students who have completed the eight papers of the AAT examination but who have not gained the one-year work experience required of members. Graduates will not be required to pass the professional assessment before taking the PBE.

Q: How often will the professional assessment be offered? How will it be assessed?

A: The professional assessment, to be offered twice every year, will be assessed solely by a closed-book multiple choice examination conducted in English. Study materials will be written in English.

Q: Can I take the professional assessment concurrently with the AAT examination?

A: Yes. Students can take the professional assessment concurrently with, before or after the AAT examination. The eight papers of the AAT Examination together with the professional assessment must be completed within 10 years from the date of registration as a student.

Q: What is the period of practical experience that will be considered as valid for membership admission?

A: Practical experience will only be recognized to form part of the requisite period if it is continuously in any one company of not less than four months of duration and provided that it is full-time. As regards becoming a fellow member, the five years of Associate membership must be continuous.

Q: I am a past member of the HKIAAT. Do I need to take the professional assessment if I wish to reinstate my status as an associate member?

A: Past associate members of the HKIAAT who have terminated their membership and who apply for re-registration will not have to attempt the professional assessment or fulfil the one-year practical experience requirement to reinstate their status as associate member. The same principle shall apply to re-registration of fellow members, i.e. five years' associate membership will not be required.

Q: How can I attain a professional accountancy qualification through the HKIAAT?

A: You can begin by attempting the eight-paper AAT Examination. Passing entitles you to take the PBE. Completion of the PBE confirms your eligibility for admission to the HKICPA Qualification Programme.

Q: Where can I find relevant courses to prepare for the examination? Does the HKIAAT offer any assistance?

A: We maintain a list of HKIAAT accounting courses at our website (please click here). Courses are either conducted subject-by-subject, or as a full programme. There are many courses available that assist students to prepare for the examinations.

A series of study texts for the examinations is available for sale at the HKIAAT counter and in major bookstores. We also publish questions and answers booklets after each examination session.

Q: What services will be provided to registered students?

A: We offer our registered students many exclusive benefits including: