Accredited Accounting Technician (AAT) Examination

Structure and Syllabus

The AAT examination consists of eight papers:

Paper	Syllabus	Pilot Paper
Paper 1: Fundamentals of Accounting and Computerized Accounts	Paper 1	Paper 1
Paper 2: Business Communication and Organization and Management	Paper 2	Paper 2
Paper 3: Management Accounting	Paper 3	Paper 3
Paper 4: Business Economics and Financial Mathematics	Paper 4	Paper 4
Paper 5: Principles of Taxation	Paper 5	Paper 5
Paper 6: Fundamentals of Business Law	Paper 6	Paper 6
Paper 7: Financial Accounting	Paper 7	Paper 7
Paper 8: Principles of Auditing and Management Information Systems	Paper 8	Paper 8

Method of Assessment

The assessment is based solely on written examinations conducted in English. All papers last for 3 hours except for Paper 1 which lasts for 3 hours and 15 minutes, and includes the time needed for basic data input and for printing reports.

Examination Format

Format of Paper 1:

Section	Marks
Section A: 10 to 20 multiple choice questions	20
Section B: 2 out of 3 optional questions	50
Section C: 1 to 3 compulsory questions	30
Total	100

Format of Papers 2 to 8:

Section	Marks
Section A: 10 to 20 multiple choice questions	20
Section B: 1 to 3 compulsory questions	30
Section C: 2 out of 3 optional questions	50
Total	100

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.