Professional Assessment
The last offering of Professional Assessment was held in December 2018.
According to the Position Paper issued by the Hong Kong Institute of Certified Public Accountants in January 2017, AAT graduates are allowed to accumulate one-year work experience during 2019 and new AAT members will be admitted to the HKIAAT until 31 December 2019. Thereafter, the HKIAAT will maintain the register for AAT members for 10 years from 1 January 2020 until 31 December 2029.
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
Examination Format and Assessment
The assessment is based solely on a closed-book multiple-choice examination conducted in English. The examination lasts for 1.5 hours. There are 50 multiple-choice questions. Each question carries 2 marks. The total mark is 100.HKIAAT has prepared the pilot paper of the Examination. Please click here to download.
To assist candidates in preparing the examination, HKIAAT has also developed the Candidate Learning Pack (CLP). Candidates would obtain a copy of CLP for enrolling the Examination.
Enrolment Requirements
Students or graduates of the AAT Examination who have paid the enrolment fee are eligible for enrolment in the PA. To download the enrolment form, please click here.Timetable for 2018
| Date | Time |
June 2018 Session Tuesday, 19 June 2018 |
9:30 a.m. – 11:00 a.m. |
December 2018 Session Monday, 17 December 2018 |
9:30 a.m. – 11:00 a.m. |
Enrolment and exemption application deadline
June 2018 session: 31 March 2018
December 2018 session: 30 September 2018
Fee Structure
| Nature of fees | Amount |
Package (including enrolment of examination and study pack) |
HK$530 |
Exemption Fee |
HK$530 |
* All fees may be subject to revision. A surchage of HK$150 will be levied on every returned cheque. Fees paid are non-transferrable and non-refundable.
Enrolment 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.
- PA 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-journal “T/Dialogue”. It is therefore very important that students read this Handbook and the e-journal with great care and observe the rules and regulations contained therein.For the Student Handbook, please click here.