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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 (Dec 09)
Paper 1: Fundamentals of 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

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.

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.