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 general participation in the workshop (25%) and a closed-book multiple-choice examination (75%).
Format and Assessment
Assessment of Workshop:| Observation | Marks | General participation and pre-workshop exercise | 10 |
| Team participation and group discussion | 15 |
| Total | 25 |
| Section A | Marks | Section A: 25 multiple-choice questions (1 mark each) | 25 |
| Section B: 25 multiple-choice questions (2 marks each) | 50 |
| Total | 75 |
Enrolment Requirements
Students who are graduates of the AAT Examination and have paid the enrolment fee are eligible for enrolment in the PA. To download the enrolment form, please click here.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.Timetable for 2012
| Date | Time | Enrolment Application Period |
| February 2012 Session Sunday, 19 February 2012 |
PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m. |
From 1 November 2011 to 15 December 2011 |
| May 2012 Session Sunday, 20 May 2012 |
PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m. | From 1 February 2012 to 15 March 2012 |
| August 2012 Session Sunday, 19 August 2012 |
PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m. | From 1 May 2012 to 15 June 2012 |
| November 2012 Session Sunday, 18 November 2012 |
PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m. | From 1 August 2012 to 15 September 2012 |
Fee Structure
| Nature of fees | Amount |
| Enrolment Fee (for workshop and examination) | HK$1,100 | Package (including enrolment of workshop and examination, and purchase of study pack) | HK$1,280 |
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.
- 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.
- 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.
- No exemption will be granted for PA.
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 (December 2011 version), please click here.
Full version of the New Qualification Framework Final Paper
(Please click image to download the final paper of the New Qualification Framework)
