Accounting Technician Examination (ATE)

Structure and Syllabus

Paper	Examination format			Syllabus	Pilot Paper	Examiner's Report (Jun 08)	Remarks
	Section A	Section B	Section C
Paper 1 Financial Accounting	10 – 25 MC questions	3 out of 4 questions		Paper 1	Paper 1	Paper 1
Paper 2 Business Communication	10 – 25 MC questions	Not more than 5 short questions	3 out of 4 questions	Paper 2	Paper 2	Paper 2
Paper 3 Cost Accounting	10 – 25 MC questions	4 out of 5 questions		Paper 3	Paper 3	Paper 3
Paper 4 Information Technology Applications in Accounting	10 – 25 MC questions	2 questions on hands-on computerised accounting routines System for financial recording System for accounting operations, control and decision-making		Paper 4	Paper 4	Paper 4	Chart of account is appended
Paper 5 Hong Kong Taxation	10 – 25 MC questions	1 compulsory question	3 out of 5 questions	Paper 5	Paper 5	Paper 5	Tax rate and allowance tables are available
Paper 6 Hong Kong Business Law	10 – 25 MC questions	Not more than 10 questions	3 out of 5 questions (Questions on bills of exchange will not be asked in this section)	Paper 6	Paper 6	Paper 6
Paper 7 Advanced Accounting	10 – 25 MC questions	1 compulsory question	2 out of 4 questions	Paper 7	Paper 7	Paper 7
Paper 8 Auditing	10 – 25 MC questions	4 out of 6 questions		Paper 8	Paper 8	Paper 8

Standard of the Papers

The papers are set at a level comparable with the level of skills and knowledge expected of accounting technicians. In terms of competency-based standards, the competency is level 1 to 3 as indicated below:
 
Level 1 - Awareness
 
The candidate demonstrates familiarity with the concept in question; can define it in overview terms; and can relate the importance or relevance of the concept to the activities of a professional accountant.
 
Level 2 - Knowledge
 
This builds upon awareness. Without necessarily being able to perform in the following areas with professional skill, the candidate is able to explain the concept; describe and discriminate between its component parts and describe their inter-relationships; recognise instances of the concept; and describe processes, theories and judgment issues.
 
Level 3 - Skill
 
This builds upon knowledge. The candidate is able to execute or implement knowledge; and apply the knowledge to real world problems in real world situations. In so doing, the candidate displays to a satisfactory degree the level of competence reasonably to be expected of an Accounting Technician at career entrance level.
 

Features of the examinations syllabuses

Most of the papers of the Accounting Technician Examination cover core accounting subjects important to the work of accounting technicians and prepare students for further studies in subsequent professional examinations.
 
In addition, Paper 2 is designed to test students' communication skills while Paper 4 aims at assessing students' information technology applications in accounting.
 

Method of assessment

The assessment is based solely on written examinations conducted in English. All papers last for 3 hours except for Paper 4 which lasts for 3.5 hours, and includes the time needed for basic data input and for printing reports.
 

The Six-month Rule

Candidates have to respond to examination questions according to legislation and pronouncements of the Hong Kong Institute of Certified Public Accountants which are released six months prior to the examination date. It should be noted that the six-month rule refers to the enactment date of the legislation and the release date of the pronouncements, not their effective date.