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.