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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 (Jun 17)
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
# Students should note that the new Companies Ordinance, which is expected to commence operation in 2014, is examinable in according to the rule for determining the examinable contents. However, as a concession, the new Companies Ordinance will NOT be examinable in the December 2013 session and are examinable starting from the June 2014 session.

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.

Technical Articles for the Forthcoming Examinations

To assist students preparing for the upcoming examinations, we have issued articles to explain certain difficult technical topics. Visit the AAT Learning Centre to read these useful articles.