Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) | About Us

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 just registered with HKIAAT to take the accounting technician examination. If I cannot complete all the papers by December 2008, will there be any transitional arrangements for me?

A: You will be eligible for cross-credit transfers for subjects that you have passed in the accounting technician examination provided that you are on the student register on or before 15 July 2008. If you are able to complete all examination (a combination of both old and new papers are acceptable) by 2011 and apply for membership by 31 December 2011, you will be exempted from the professional assessment and two years of full-time study or two years of a mixture of work experience and study can be in lieu of the one-year work experience for membership admission.

Q: Will I have more papers to sit when the new qualification framework is launched?

A: No. Students will not have additional papers to attempt when the new qualification framework is launched. For example, if you have already got a pass in three papers in the current syllabus, you will only be required to take the rest of the five papers after conversion to complete the examination.

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.

PBE graduates need to be HKIAAT's associate or fellow members (with at least one year of work experience) before admission to the HKICPA qualification programme.

Q: How often will the professional assessment be offered? How will it be assessed? What is the medium of instruction for the workshop?

A: The professional assessment, to be offered on a quarterly basis, will be assessed by a multiple choice examination (75%) and general participation in the workshop (25%). Study materials will be written in English. Workshops will be conducted in English (with bilingual facilitators).

Q: Can I take the professional assessment concurrently with the AAT examination? Can I claim an exemption from the professional assessment if I have taken similar subjects in my accounting study?

A: No. Students can only take the professional assessment after completing all eight papers in the AAT examination. The professional assessment must be completed within 10 years from the date of registration as a student. No exemption will be granted for the professional assessment.

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.

To help students prepare for their exams, we organise examination technique seminars and technical update seminars. 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:

Free issues of our quarterly journal, T/Dialogue, and monthly e-newsletter, AAT Express.
Eligibility to join technical seminars, examination technique seminars, company visits and social occasions
Access to a library
Special discount offers on study texts and AAT-branded merchandise
Professional networking opportunities