Accredited Accounting Technician (AAT) Examination
Structure and Syllabuses
The AAT examination consists of eight papers:
Paper # | Syllabus | Recommended Reading List | Pilot Paper | Examiner's Report (Dec 18) |
Paper 1: Accounting and Computerized Accounts | Paper 1 | Paper 1 | Paper 1 | Paper 1 |
Paper 2: Business Communication and Organization and Management | Paper 2 | Paper 2 | Paper 2 | Paper 2 |
Paper 3: Management Accounting | Paper 3 | Paper 3 | Paper 3 | Paper 3 |
Paper 4: Business Economics and Financial Mathematics | Paper 4 | Paper 4 | Paper 4 | Paper 4 |
Paper 5: Principles of Taxation | Paper 5 | Paper 5 | Paper 5 | Paper 5 |
Paper 6: Fundamentals of Business Law | Paper 6 | Paper 6 | Paper 6 | Paper 6 |
Paper 7: Financial Accounting | Paper 7 | Paper 7 | Paper 7 | Paper 7 |
Paper 8: Principles of Auditing and Management Information Systems | Paper 8 | Paper 8 | 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 |
Examinable Contents
The examinable contents are determined on 31 May each year (cut-off date) which applies to the December session of the same year and the following June session.
The determination of examinable contents refers to both the release date of the pronouncements (or the enactment date of the legislations) and their corresponding effective date. Please click here for illustration.
Students can find a list of accounting and auditing standards that is examinable in their examination session by logging onto the HKIAAT website 6 weeks before the examination takes place.