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 AssessmentThe 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 RequirementsStudents 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.
Examination DatesThe examinations are held in June and December each year.
Timetable for 2017
June 2017 SessionSunday, 11 June 2017
|9:30 a.m. – 11:00 a.m.|
December 2017 SessionSunday, 10 December 2017
|9:30 a.m. – 11:00 a.m.|
Enrolment and exemption application deadline
June 2017 session: 31 March 2017
December 2017 session: 30 September 2017
|Nature of fees||Amount|
Package (including enrolment of examination and study pack)
* 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.
- 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 HandbookAll 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.