Hong Kong Institute of Accredited Accounting Technicians (HKIAAT)

Professional Bridging Examination (PBE)

Accountancy programme on radio

The Hong Kong Institute of Certified Public Accountants (香港會計師公會) and Radio Television Hong Kong (香港電台) have jointly produced an educational programme on accountancy, by name of 精釆會計 in Chinese. The programme consists of 13 episodes, with a view to provide more insights into the scope of accountancy profession and, in particular, the opportunities and challenges facing certified public accountants.

The programme named 精釆會計 is now being broadcasted at RTHK Radio 1 on every Sunday from 8:30 p.m. to 9:00 p.m. Please click here for the topics and the broadcasting dates of the 13 episodes. To listen the archived episodes, please click here for the link to the RTHK website.

ApL "Practical Accounting for SMEs" new grading system

Please be informed that, with immediate effect, the grading system for the Applied Learning course "Practical Accounting for SMEs" offered by the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) has been changed as follows:

Old grading system	New grading system
1. Students should have a minimum 80% attendance rate; and 2. pass BOTH the ongoing assessments AND examinations	1. Students should have a minimum 80% attendance rate; and 2. obtain a pass on AGGREGATE marks of the ongoing assessments and examinations

For enquiries, please feel free to contact Miss Kitty Siu on 2823 0603.

由香港財務會計協會有限公司(HKIAAT)開辦之「中小企實用電腦會計」應用學習課程之評分制度更改如下：

舊評分制度	新評分制度
1. 學生之出席率必須最少達80%; 及 2. 取得持續評估及考試兩部份及格。	1. 學生之出席率必須最少達80%; 及 2. 於持續評估及考試兩部份之總計成績取得及格。

以上更改即時生效，特此通告。

如有疑問，請致電2823 0603與蕭潔雲小姐聯絡。

CPD Seminar on 22 February 2012

Our CPD seminars can help you update your skills and knowledge. The next event is:

Topic:	Workshop on Profits Tax Computation
Date:	Wednesday, 22 February 2012
Time:	7:00 p.m. – 10:00 p.m.
Fee:	HK$120 for HKIAAT members / students HK$150 for non-HKIAAT members

Click here to enrol.

Subscription to Mainland Publications

Subscription to the "The Chinese Certified Public Accountant" (中國注冊會計師), "International Taxation in China" (涉外稅務) and “China Taxation” (中國稅務) are now invited. Please subscribe before Friday, 6 January 2012.+

Sharing from December 2010 Top Students

December 2010

Paper I – PBE Financial Accounting Lau Chung Wah Job Title: Accounting Clerk Company: Fleet Management Limited Mr. Lau graduated with a Higher Diploma in Business (Accounting) from the University of Hong Kong's School of Professional and Continuing Education (HKU SPACE). He studied for the examination by himself.
Paper II – PBE Management Accounting and Finance Leung King Wan Job Title: Senior Auditor Company: D. K. Mak & Co. Mr. Leung graduated with a Higher Diploma in Accounting from the VTC School of Business and Information Systems. He studied for the examination by himself.
Paper III – PBE Auditing and Information Systems Tai Wai Yeung Job Title: Manager Company: Mass Logistics Ltd. Mr. Tai graduated with a Bachelor of Science from the University of Hong Kong. He completed the Preparatory Programme for PBE Paper III at the University of Hong Kong's School of Professional and Continuing Education (HKU SPACE).
Paper IV – PBE Business Law and Taxation Ng Kam Fung Job Title: Accountant Company: Jaycee International Company Limited Mr. Ng graduated with an Advanced Certificate in Accountancy from the HKCS Kwun Tong Vocational Training Centre. He studied for the examination by himself.

Sharing from December 2010 Top Students

December 2010

Sharing from December 2010 Top Students

Paper 1 –Accounting and Computerized Accounts Wong Siu Ming Job title: Security Guard Company: King Force Security Limited Mr. Wong is a F. 7 graduate. He studied for the examination by himself.
Paper 2 – Business Communication and Organization and Management Luk Yuen Wah Job title: Customer Services & Logistics Officer Industry: Bank security printing and logistics Miss Luk graduated with a Bachelor of Arts in Media and Cultural Studies. She studied for the examination by herself.
Paper 3 – Management Accounting Yip Tsz Chung Mr. Yip is a student at the Chinese University of Hong Kong. He is studying the Bachelor of Business Administration. He studied for the examination by himself.
Paper 4 – Business Economics and Financial Mathematics Paper 5 – Principles of Taxation Li Shan Shan Job title: Senior Accountant Industry: CPA firm Miss Li studied for the examination by herself.
Paper 6 – Fundamentals of Business Law Lau Ngai Fai Mr. Lau is a student at the Hong Kong Institute of Vocational Education (Kwun Tong). He is studying the Higher Diploma in Accountancy and Information Systems. He studied for the examination by himself.
Paper 7 – Financial Accounting Chong Lai Yuk Miss Chong is a student at the Hong Kong Institute of Vocational Education (Haking Wong). She is studying the Higher Diploma in Accountancy. She studied for the examination by herself.
Paper 8 – Principles of Auditing and Management Information Systems Hung Wai Kay Job title: Programmer Company: Matters Media Mr. Hung graduated with a Diploma in Accounting Studies from the Hong Kong School of Commerce (HKSC). He studied for the examination by himself.

AAT Qualification Information Session

Do you want to go into accountancy? Do you want to know more about the AAT qualification? How will the AAT qualification progress your career? If you wish to know more, come and sign up for the FREE information session. It is your first step to success!

Why AAT qualification?

All-rounded & practical skills for every aspect of accounting job
Well recognized by HKSAR Government & commercial
Articulation to CPA qualification and bachelor degrees

The free information session provides an opportunity for prospective students to obtain information regarding the AAT Examination, membership structure and the prospect of attaining an AAT qualification. The coming one will be held with details as follows:

Date:	6 January 2012 (Friday)
Time:	7:00pm to 8:00pm
Venue:	27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong

How to reserve a seat?

Please click here to register online or email to tinky.wong@hkiaat.org . You may also contact 2823-0600 for reservations or enquiries.

Remarks:

The Information Session is conducted in Cantonese.
Seats are limited and available on a first-come, first-served basis.
If you could not attend the above Information Session, but would like to receive the latest news from HKIAAT and its upcoming seminars, please click here to register.

New release of question and answer booklets

Question and answer booklets for the examinations held in June 2011 are now available for sale, and will cost HK$15 each.

HKIAAT (Secondary School Group) Scholarship

The aims of the scholarship are to recognize academic merits; to encourage senior secondary students to pursue the examinations run by the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT); and to serve as a new source of financial aid for deserving students.

Eligibility

All secondary schools offering the subject "Business, Accounting and Financial Studies" (BAFS) with the accounting module are eligible for nomination of the scholarship. However, the cohort size of the accounting module should not be less than 20 students per year.
Each eligible secondary school may nominate one full-time F.5 student who is studying BAFS accounting module for the scholarship. The nominee shall be the top student in BAFS within the whole form (based on F.4 result) and he / she should be studying accounting module in F.5. In addition, the nominee should have attained at least a pass in all other subjects in F.4. In case the top student in BAFS did not choose to study accounting module in F.5, the second best within the top five students who is studying accounting module shall become the nominee.
The candidate nominated should be of good character and has a track record in participating extra-curricular activities.

Award procedures

Nominations are to be submitted by schools. Completed nomination form, together with supporting documents (e.g. copies of transcript, certificate of merit, etc), should be sent to the HKIAAT for consideration.
The decision of the HKIAAT is final. Any school which has been granted an award should not assume that the same award will be granted automatically the following year.
The scholarship will be presented in the HKIAAT Annual Award and Graduation Ceremony cum New Members’ Reception which will be held in around March.

Value and validity of Scholarship

The scholarship is presented in kind, in the form of a fee waiver, at a value of HK$1,000 covering the examination fees of the two papers of the AAT Foundation Examination on a one-off basis as follows:

Paper	Subject	Amount (HK$)
Paper 1	Accounting and Business Essentials	$450
Paper 2	Fundamentals of Financial and Management Accounting	$550
	Total	$1,000

The validity of the scholarship is two years, meaning that the award will be forfeited after the validity period ends. All award recipients must commence to claim the scholarship within one year and complete all two papers of the AAT Foundation Examination within two years from the date of receiving the award. An undertaking on the commitment to sit the AAT Foundation Examination must be signed before receiving the award. Otherwise, the award will be withdrawn by the HKIAAT.

AAT Teachers' Club

Support for BAFS teachers

As a renowned accountancy body in Hong Kong, we believe that teachers’ support is essential for effective teaching and candidates’ success. The purpose of setting up the AAT Teachers’ Club is to build a solid network between Business, Accounting and Financial Studies (BAFS) teachers and to assist BAFS teachers in teaching the subject.

Target

Teachers of BAFS

Objectives

To promote a supportive and caring relationship between the BAFS teachers and the HKIAAT.
To provide a range of resources to support teacher members in teaching the BAFS subject.
To provide information about the accountancy profession to BAFS teachers so that they can advise candidates for further studies or career development in this profession.

Exclusive membership privileges

Receive newly developed pilot papers of the AAT Foundation Examination which are invaluable.
Enjoy free technical and personal development seminars organized by the HKIAAT.
Obtain exclusive access to the videos and presentation materials of seminars organized by the HKIAAT.
Receive regular newsletters which contain the latest news about the accountancy profession, technical articles and topics that will be of interest to BAFS teachers.
Receive first hand information of the AAT Foundation Examination and activities organized by the HKIAAT.

Fee

Free of charge

Registration method

Complete the registration form and then return to HKIAAT by fax at 2823-0606 or email to hkiaat@hkiaat.org .

AAT Fun Day 2011 - photo gallery

AAT Fun Day

On 4 July 2011, HKIAAT organized the "AAT Fun Day" for our Applied Learning (ApL) students studying "Practical Accounting for SMEs" and other secondary school students. The fun-filled event aimed at enhancing students' interest and knowledge in accounting. It had attracted around 300 participants. Exciting activities included:

1st round : accounting software competition;
2nd round : accounting knowledge quiz; and
Accounting game booths

The event was the extension of one of the assessment tasks "Intra-class competition on accounting software" of 'Practical Accounting for SMEs" which had to be attempted by all our ApL students. The two students with the highest marks in each class could form a team to join the 1st round: accounting software competition.

1st round: Accounting software competition

Students entering the 1st round competition were required to set up a new company using MYOB, enter all the transactions and print the required reports according to the instructions. Three finalist teams entered the 2nd round: Accounting knowledge quiz.

2nd round: Accounting knowledge quiz

The 2nd round competition was in the Q&A format. Students entering the 2nd round will compete for the Champion.

Accounting game booths

Other students studying for the "Practical Accounting for SMEs" had designed attractive accounting game booths to introduce accounting to visitors.

Photos and video

Click to view the photos and video of the event.

Awards

Accounting software competition and knowledge quiz

Award	Student name	School	Course deliverer
Champion	Leung Kam Shing / Lee Kit Fai	Cotton Spinners Association Secondary School	Vocational Training Council
1st runner up	Leung Sze Nga / Lau Kim Fai	Buddhist Wong Fung Ling College	Caritas Community & Higher Education Service
2nd runner up	Ng Tik Fung / Zheng Jiaxin	Caritas Chai Wan Marden Foundation Secondary School	Caritas Community & Higher Education Service

Accounting game booths

Award	School	Course deliverer
Most Popular Booth	Cheung Chau Government Secondary School, Fortress Hill Methodist Secondary School, HKCT Adult Education Centre, Marycove School, Pui Tak Canossian College, Sheung Shui Government Secondary School, Wai Kiu College	Hong Kong College of Technology
Most Outstanding Booth	Caritas Yuen Long Chan Chun Ha Secondary School	Caritas Community & Higher Education Service

Sharing from June 2010 Top students

June 2010

Paper I – PBE Financial Accounting Chung Chi Chiu Job Title: Senior Associate Company: Lo and Kwong CPA Company Limited Mr. Chung graduated with an Advanced Diploma in Accounting from the University of Hong Kong’s School of Professional and Continuing Education (HKU SPACE).
Paper II – PBE Management Accounting and Finance Lam Wai Chi Job Title: Assistant Police Telecommunications Inspector Company: Hong Kong Police Force Mr. Lam graduated with a Bachelor of Science in Communications Technology from the Open University of Hong Kong.
Paper III – PBE Auditing and Information Systems Wong Ka Chun Job Title: Audit Junior Company: Louis Leung & Partners CPA Limited Mr. Wong graduated with a Bachelor of Business Administration (Honours) in Management Science and minor in Accounting from the City University of Hong Kong.
Paper IV – PBE Business Law and Taxation Sin Pui Yuk Job Title: Accountant Company: Matsunichi Digital Holdings Limited Miss Sin graduated with a Higher Diploma in Accountancy from the City University of Hong Kong.

Sharing from June 2010 Top Students

June 2010

Paper 1 – Fundamentals of Accounting and Computerized Accounts Ho Chun Yu Miss Ho completed the Preparatory Programme for AAT Paper 1 at the University of Hong Kong’s School of Professional and Continuing Education (HKU SPACE).
Paper 2 – Business Communication and Organization and Management Lam Wing Sum Miss Lam is a student at the Open University of Hong Kong, studying the Bachelor of Business Administration.
Paper 3 – Management Accounting Yuen Yuen Pik Job title: Treasury Operation Clerk Company: NAGASE (HK) Limited Miss Yuen is a F.7 graduate.
Paper 4 – Business Economics and Financial Mathematics Lui Siu Lung Mr. Lui graduated with a Bachelor of Social Science in Economics from the Chinese University of Hong Kong.
Paper 5 – Principles of Taxation Sit Wing Chung Mr. Sit is a student at the Hong Kong School of Commerce. He graduated with a Diploma in Accounting Studies and is studying the Higher Group Diploma in Accountancy.
Paper 6 – Fundamentals of Business Law Cheung Hei Hei Job title: Accounts Clerk Organization: Winnitex Ltd. Miss Cheung graduated with a Diploma in Accounting and Information Technology from YMCA College of Continuing Education.
Paper 7 – Financial Accounting Chan Ka Lok Job Title: Senior Accounts Clerk Company: ANDA CPA Limited Mr. Chan graduated with a Bachelor of Social Science in Geography from the Chinese University of Hong Kong. He completed the Preparatory Programme for AAT Paper 7 at the University of Hong Kong’s School of Professional and Continuing Education (HKU SPACE).
Paper 8 – Principles of Auditing and Management Information Systems Sin Ka Kui Mr. Sin is a student at the Hong Kong School of Commerce (HKSC). He graduated with a Diploma in Accounting Studies and is studying the Higher Group Diploma in Accountancy.

Support for Teachers and Candidates

We provide a range of resources to support teachers and candidates in teaching and preparing for the AAT Foundation Examination. Exclusive learning and teaching pack together with free Examination Technique seminars for AAT Foundation Examination candidates and their teachers.

Objectives

To provide more practice by offering past paper and tailor-made supplementary exercise to candidates.
To enhance the understanding towards the accountancy and business related topics by offering technical articles written by experienced lecturers and teachers.
To equip students with better skills to tackle the AAT Foundation Examination and to review recent candidates' performance.

Exclusive for AAT Foundation Examination Candidates

Learning Pack

Past papers of the AAT Foundation Examination.
Pilot papers of the AAT Foundation Examination.
Free technical articles and relevant exercise.
Tailor-made multiple choices as supplementary practice.
Recent AAT Foundation Examination report for better preparation.

Examination Technique Seminar

Enjoy free enrolment in Examination Technique Seminar.

Exclusive for AAT Foundation Examination Candidates' School

A complimentary teaching pack will be given to candidates' teachers.

Teaching Pack

AAT Foundation Examination past papers with suggested answers.
Pilot papers of the AAT Foundation Examination with suggested answers.
Free technical articles and relevant exercise with suggested answers.
Tailor-made multiple choices as supplementary practice with suggested answers.
Recent AAT Foundation Examination report for better preparation.

Examination Technique Seminar

Enjoy free enrolment in Examination Technique Seminar.

AAT Foundation Examination - Examination Technique Seminar

Objective

To equip students with better skills to tackle the AAT Foundation Examination.
To review the recent examination performance.

Target

AAT Foundation Examination candidates
Teacher(s) of AAT Foundation Exam candidates

Fee

Free of charge (Only for AAT Foundation Examination candidates and their teachers)

Examination Technique Seminar – Timetable

Date	5 March 2011 (SAT)
Time	3:30pm – 5:30pm
Venue	HKIAAT 27/F, Wu Chung House 213 Queen's Road East, Wanchai
Language of seminar materials	English / Chinese

Examination Technique Seminar - Registration method

For online enrolment, please click here.

Examination Regulations

All candidates shall observe any instructions from HKIAAT, the Centre Supervisor and the invigilating staff during the examination.

All candidates shall comply the "Examination Regulations" and the "Examination Instructions for Candidates" as shown on the Examination Attendance Dockets issued by the Hong Kong Examinations and Assessment Authority to him/ her about two weeks before the examination date.

All candidates shall be subject to penalties as HKIAAT may determine for his/ her violation of the above examination regulations and instructions.

Important Dates

Activity	Date
Enrolment deadline for July 2012 session (Paper 1 & Paper 2)	30 April 2012
Examination date for July 2012 session (Paper 1 & Paper 2)	14 July 2012
Result announcement	10 weeks after the examination
Enrolment deadline for December 2012 session (Paper 1 & Paper 2)	30 September 2012
Examination date for December 2012 session (Paper 1 & Paper 2)	15 December 2012
Result announcement	10 weeks after the examination

Examination Timetable

The AAT Foundation Examination is held in July and December each year. Paper 1 and 2 examination are usually held on the same Saturday. Candidates should pay attention on the examination timetable. Details of the exact dates are published on the website before each examination session.

Examination timetable for 2012

	Paper 1	Paper 2
Time	9:30 a.m. – 11:00 a.m.	1:00 p.m. – 3:30 p.m.
Year 2012	Saturday, 14 July	Saturday, 14 July
	Saturday, 15 December	Saturday, 15 December

Enrolment Requirements and Fees

Enrolment Requirements

Applicants who have reached the age of 15 are eligible to enrol for the AAT Foundation Examination. To download the enrolment form, please click here.

Examination Fees

Paper 1: $450
Paper 2: $550
(A 20% discount will be given to school candidates with block enrolment.

All fees may be subject to revision.
A surcharge of HK$110 will be levied for every dishonoured cheque.

Examination Entry Regulations

Student are allowed to take any number of papers in any sequence for each examination session.
Examination results will be retained in HKIAAT with no time limit.
Students re-sitting papers that they have previously passed should note that the most current examination results prevail.

Structure and Syllabus

Examination papers

Paper	Syllabus	Recommended Reading List
Paper 1 Accounting and Business Essentials	Paper 1	Paper 1
Paper 2 Fundamentals of Financial and Management Accounting	Paper 2	Paper 2

Method of Assessment

The assessment for Paper 1 and Paper 2 will be based solely on close-book written examinations. Candidates can choose to sit for the examination in either English or Chinese.

Examination Format

The examination format and duration for each paper are shown as follows:

Paper 1 - Accounting and Business Essentials
(Time allowed - 1.5 hours)

	No. of Questions	Marks
Section A: Multiple-choice Questions	30	60%
Section B: Compulsory Short Questions	4 to 7	40%
Total		100%

Paper 2 - Fundamentals of Financial and Management Accounting
(Time allowed - 2.5 hours)

	No. of Questions	Marks
Section A: Compulsory Short Questions	4 to 5	30%
Section B: Compulsory Long Questions	3 to 4	50%
Section C: Optional Long Questions	1 out of 2	20%
Total		100%

Overview

AAT Foundation Examination財務會計員基礎考試

(Please click image to download the leaflet)

The New Senior Secondary (NSS) curriculum aims to help candidates build a broad knowledge base and to foster the ability for them to learn throughout their lives. The Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) has tailor-made a new Accredited Accounting Technician (AAT) Foundation Examination to meet the broadening NSS curriculum requirements and our local business needs.

This new AAT Foundation Examination has incorporated the Business, Accounting and Financial Studies (BAFS) syllabus as part of its professional training in the articulation path to becoming a CPA. It aims to develop and assess candidates’ understanding and application of basic accounting and business knowledge, skills and values which are required to meet different business needs. Passing the examination can assist candidates in pursuing a higher education in business, accounting or any other disciplines or starting out on a progressive career in accountancy from entry-level. It can also lead to further advancement opportunities in accountancy for those who wish to move on to the AAT qualification:

Syllabus mapping for AAT Foundation Examination and BAFS

The Hong Kong Examinations and Assessment Authority (HKEAA) has been appointed to conduct an independent study on mapping the syllabuses of AAT Foundation Examination and the BAFS. The major results of this exercise provided by HKEAA are as follows: .

The examination formats of the AAT Foundation Examination and BAFS are essentially the same;
The whole syllabuses of AAT Foundation Examination Paper 1 “Accounting and Business Essentials” and Paper 2 “Fundamentals of Financial and Management Accounting” have been covered by the BAFS curriculum, other than one sub-topic; and
The AAT Foundation Examination covers most of the BAFS topics (except entrepreneurship and personal financial management, and the coverage of a few BAFS sub-topics is partial).

Please click here for detailed mapping of the two syllabuses.

Who is it for?

Senior secondary school candidates who are studying business-related subjects, especially Business, Accounting and Financial Studies (BAFS)
Secondary school leavers who want to obtain a professional certificate offered by a reputable accountancy body in order to launch their career.

Our representative would be grateful to visit your school to explain the details of the examination. If you are interested, please complete and return the Request form for school visit / talk to us.

Get the latest news of the qualifications?

Join our Prospective AAT Club and you can enjoy exclusive privileges from the Club. Click here to submit your information.

Remarks:

1. The Club is for prospective candidates only. If you’re a teacher, please join our Teachers’ Club.

2. Exclusive privileges include:

Enjoy free club membership.
Be associated with the reputable accounting bodies.
Join our seminars, company visits, career talks and various professional networking activities for free or at special rates.
Receive the HKIAAT e-newsletter , with its important updated information on the HKIAAT and the accountancy profession.

Sharing from AAT Examination Top Students

December 2009

Paper 1 – Fundamentals of Accounting and Computerized Accounts Wong Yiu Wah Mr. Wong graduated with a Bachelor of Business Administration (Honours) in Business Information Technology from the City University of Hong Kong. He completed the Preparatory Programme for AAT Paper 1 at the HKU School of Professional and Continuing Education (HKU SPACE).
Paper 2 – Business Communication and Organization and Management Eric Chan Mr. Chan is a student at the Hong Kong Polytechnic University, studying the Bachelor of Business Administration (Global Supply Chain Management).
Paper 3 – Management Accounting Li Chun Ho Job title: Assistant Accountant Company: Wing Kwong Scissors Factory Ltd. Miss Li is studying for the Diploma in Accounting Studies at the Hong Kong School of Commerce (HKSC).
Paper 4 – Business Economics and Financial Mathematics Ng To Ki Job title: Assistant Clerical Officer Company: Marine Department, Hong Kong SAR Mr. Ng graduated with a Professional Diploma in Business Studies (Personnel Management) from the Hong Kong Polytechnic. He studied for the examination by himself.
Paper 5 – Principles of Taxation Chan Ka Yi Job title: Accounts Clerk Company: Sun Cheong Computer Company Ltd. Miss Chan completed the Diploma in Accounting Studies – Paper 5: Principles of Taxation at the Hong Kong Management Association (HKMA).
Paper 6 – Fundamentals of Business Law Lee Mo Yu, Rebecca Job title: Interviewer Organization: The University of Hong Kong Miss Lee graduated with a Higher Certificate of Laboratory Techniques from The Hong Kong Polytechnic University. She studied for the examination by herself.
Paper 7 – Financial Accounting Tsang Pui Sze Miss Tsang is a student at the Hong Kong Institute of Vocational Education (Lee Wai Lee), studying the Higher Diploma in Accountancy.
Paper 8 – Principles of Auditing and Management Information Systems Wong Ka Hei Mr. Wong is a student at the Hong Kong School of Commerce. He graduated with a Diploma in Accounting Studies and is studying the Higher Group Diploma (Accountancy).

Sharing from PBE Top Students

December 2009

Paper I – PBE Financial Accounting & Paper II – PBE Management Accounting and Finance Lam Kwong Yiu Mr. Lam graduated with an Associate Degree in Business Administration (Accountancy) from the Community College of City University. He completed the Comprehensive Programme – PBE Paper I and II at Kaplan Financial (HK) Limited. He is now a student at the City University of Hong Kong, studying the Bachelor of Business Administration (Hons).
Paper III –PBE Auditing and Information Systems Tam Hang Ching Job Title: Accounts Clerk Company: Tradelink Electronic Commerce Limited Miss Tam graduated with a Bachelor of Business (International Business) from the Southern Cross University. She completed the Comprehensive Programme – PBE Paper III at Kaplan Financial (HK) Limited.
Paper IV –PBE Business Law and Taxation Lee Chun Pang Job Title: Accounting Officer Company: KMS Management & Secretarial Ltd. Mr. Lee completed the PBE Revision Course – Paper IV Business Law and Taxation at SCOPE, City University of Hong Kong.

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Tertiary Institute Group

The Oral Presentation of the Accounting and Business Management Case Competition 2010-2011 for Tertiary Institute Group was successfully held on 16 April 2011 at The Hong Kong Federation of Youth Groups Building. 187 entries from 20 institutions have registered for the competition.

FOR THE EVENT VIDEO, PLEASE CLICK HERE.

FOR THE EVENT PHOTOS, PLEASE CLICK HERE

Convenience Retail Asia Limited (CRA) is the selected company for case study this year. Participating teams are required to submit a written report to give recommendations on strategies to sustain CRA's business growth for the next three years. Students may refer to the CRA's financial report for better understanding of the company's financial status and its overall business strategies. Based on these written reports, the reviewers shortlisted, through a blind review, the best six teams in each group to enter the final round of the Competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the adjudicators.

The adjudication panel on the oral presentation included:

Ms Winnie Chu, Associate Director, Poly Genius Consulting Ltd.
Mr. Sam Hui, Group Finance Director, Convenience Retail Asia Ltd.
Dr. Shirley Kan, Senior Instructor/ Associate Director, Professional Accountancy Program, The Chinese University of Hong Kong
Mr. Thomas Wong, Board Member, HKIAAT/ Senior Partner, Nexia Charles Mar Fan & Co.

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Wong Fuk Ying from Hong Kong Institute of Vocational Education (Kwun Tong) finally won the Championship and Kwok Wing Shan, a member of merit team from HKU SPACE Po Leung Kuk Community College was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows

Prizes	Institutions	Team Members
Champion	Hong Kong Institute of Vocational Education (Kwun Tong)	Wong Fuk Ying, Giann (Leader); Lam Chun Yee, Irene; Lau Ngai Fai; Wong Kin, Ben
1st Runner-up	School of Continuing & Professional Studies, The Chinese University of Hong Kong	Cheung Mei Kwan, Veronica (Leader); Chan Yin Ling, Eling; Ho Yuen Kwan, Michelle; Leung Yuk Ting, Cynthia
2nd Runner-up	HKU SPACE Po Leung Kuk Community College	Tsui Ka Man, Gloria (Leader); Chung Hau Ming, Catherine; Lam Wai Yung, Rachel; Lo Chui Shan, Connie
Merit Team	HKU SPACE Po Leung Kuk Community College	Mak Chun Kit, Donald (Leader); Ip Kei Tung, Anna; Kwok Wing Shan, Sella
Merit Team	Caritas Bianchi College of Careers	Chan Hoi Kei, Crystal (Leader);Cheng On Ki, Angel; Mak Cheong Fuk, Alan
Merit Team	Hong Kong Institute of Vocational Education (Kwai Chung)	Leung Suet Hung (Leader);Chui Lai Him; Ko Sui Chi; Tam Ka Long
Best Presenter	HKU SPACE Po Leung Kuk Community College	Kwok Wing Shan, Sella
Best Written Report	HKU SPACE Po Leung Kuk Community College	Tsui Ka Man, Gloria (Leader); Chung Hau Ming, Catherine; Lam Wai Yung, Rachel; Lo Chui Shan, Connie

Winners of Outstanding Performance Award

Please click HERE to view the list of winners of the Outstanding Performance Award.

Free Seminars and Workshop

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized a series of business seminars and workshop for the participating students.

Date	Seminar	Speaker
Saturday, 4 December 2010	Seminar on "Financial analysis and budget planning"	Mr. Michael Wong, Lecturer, Hong Kong Polytechnic University, Hong Kong Community College
	Seminar on "Business Operation of CRA"	Mr. Sam Hui, Group Finance Director, Convenience Retail Asia Limited
Thursday, 30 December 2010	Seminar on "Proposal Writing Skills	Ms. Vivien Ho, Lecturer, HKU SPACE
Monday, 28 March 2011	Presentation Skills Workshop (Exclusive for finalists)	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Final Competition - Oral Presentation

Date	Time	Venue
Saturday, 16 April 2011	0900 - 1400	Hong Kong Federation of Youth Groups Building

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Secondary School Group

The Oral Presentation of the Accounting and Business Management Case Competition 2010-2011 for Secondary School Group was successfully held on 16 April 2011 at The Hong Kong Federation of Youth Groups Building. 230 entries from 81 schools have registered for the competition.

FOR THE EVENT VIDEO, PLEASE CLICK HERE

FOR THE EVENT PHOTOS, PLEASE CLICK HERE

Convenience Retail Asia Limited (CRA) is the selected company for case study this year. Participating teams are required to submit a written report to give recommendations on strategies to sustain the business growth of Circle K, a major business of CRA, for the next three years. Students may refer to the CRA's financial report for better understanding of the company's financial status and its overall business strategies. Based on these written reports, the reviewers shortlisted, through a blind review, the best six teams in each group to enter the final round of the Competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the adjudicators.

The adjudication panel on the oral presentation included:

Professor Cho Lung Pui Lan, Stella, Vice-president of HKIAAT/ Dean, Division of Business and Management, Beijing Normal University – HKBU United International College
Ms. Carol Chan, Senior Finance Manager, Convenience Retail Asia Limited.
Mr. Edward Chiu, Assistant Director, Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong
Mr. Lin Chun Pong, Principal, Ng Yuk Secondary School

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Lui Ting Fung, Max from La Salle College finally won the Championship and Chan Kwan Hang, Kate, a member of 1st runner up team from Tsuen Wan Public Ho Chuen Yiu Memorial College was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows

Prizes	Schools	Team Members
Champion	La Salle College	Lui Ting Fung, Max (Leader); Chow Yuk Kee, Raphael; Hui Ka Fai, Raymond
1st Runner-up	Tsuen Wan Public Ho Chuen Yiu Memorial College	Chan Kwan Hang, Kate (Leader); Lee Long Tat, Kelvin; Leung Fionna Leony; Leung Yuen Ying, Chantel
2nd Runner-up	King's College	Chu Ka Chung (Leader); Cheng Ming Kwan, Kelvin; Chan Ching Yeung James
Merit Team	Sha Tin Government Secondary School	Tse Tin Chi (Leader); Chan Chiu Kin; Ho Kin Chung
Merit Team	Tsuen Wan Public Ho Chuen Yiu Memorial College	Cheung Ines, Carmen (Leader);Cheng Hoi Tan, Coco; Lam Lok Yin, Nicole; Ng Kai Sze, Kathy
Merit Team	Diocesan Girls' School	Yau Cheuk Ting (Leader);Hui Lok Sum, Sally; Law Siu Yee; Yip Ka Man, Carmen
Best Presenter	Tsuen Wan Public Ho Chuen Yiu Memorial College	Chan Kwan Hang, Kate
Best Written Report	Sha Tin Government Secondary School	Tse Tin Chi (Leader); Chan Chu Kin; Ho Kin Chung

Date	Seminar	Speaker
Saturday, 4 December 2010	Seminar on "Financial analysis and budget planning"	Mr. Michael Wong, Lecturer, Hong Kong Polytechnic University, Hong Kong Community College
	Seminar on "Business Operation of CRA"	Mr. Sam Hui, Group Finance Director, Convenience Retail Asia Limited
Thursday, 30 December 2010	Seminar on "Proposal Writing Skills	Ms. Vivien Ho, Lecturer, HKU SPACE
Monday, 28 March 2011	Presentation Skills Workshop (Exclusive for finalists)	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Final Competition - Oral Presentation

Date	Time	Venue
Saturday, 16 April 2011	0900 - 1400	Hong Kong Federation of Youth Groups Building

Views of HKIAAT Stakeholders

AAT Advisors

The HKIAAT has launched the AAT Advisors scheme with the aims of promoting a supportive and caring relationship between the accountancy departments of educational institutes and the HKIAAT. The role of the AAT Advisors is to serve as counselors, to advise students about the AAT examinations and the benefits of obtaining the AAT qualification for their career development, and to discuss AAT related matters.

Name of Advisor	Name of Institute
Ho Wai-man, Mandy	Caritas Francis Hsu College
Jessie Tsang	Caritas Francis Hsu College
Ho Lok-yee	Caritas Institute for Further & Adult Education - Kowloon
Wong Yin-ha	Caritas Institute for Further & Adult Education - Kowloon
Ko C. C. Dennis	Chinese University of Hong Kong, SCS
Lau Wai-man	Chinese University of Hong Kong, SCS
Steve Fong	City University of Hong Kong
Julian Liew	City University of Hong Kong
Cheng Tsz-fai, Anthony	Hong Kong Baptist University - College of International Education
Wong Po-ling, Caius	Hong Kong Christian Service Kwun Tong Vocational Training Centre
Yeung Yuen-yee, Betty	Hong Kong Christian Service Kwun Tong Vocational Training Centre
Fong Yu-po	Hong Kong College of Technology
Chan Tung, Charlotte	Hong Kong Institute of Vocational Education (Chai Wan)
Wong Chi-chor, Seamus	Hong Kong Institute of Vocational Education (Chai Wan)
Lee Lai-ping, Pindy	Hong Kong Institute of Vocational Education (Haking Wong)
Grace Wong	Hong Kong Institute of Vocational Education (Kwai Chung)
Kenneth Wong	Hong Kong Institute of Vocational Education (Kwun Tong)
Law Ka-lun, Kenny	Hong Kong Institute of Vocational Education (Sha Tin)
Danny Poon	Hong Kong Institute of Vocational Education (Tuen Mun)
Wilson Ng	Hong Kong Institute of Vocational Education (Tuen Mun)
Lo Tak-chung, Dickson	Hong Kong School of Commerce - North Point Centre
Mui Ho-man	Hong Kong School of Commerce - North Point Centre
Lui Hon-kee	Hong Kong School of Commerce - Austin Road Centre
Wong Shuk-fan	Hong Kong School of Commerce - Austin Road Centre
Wong Chun-wai, Michael	Institute of Professional Education and Knowledge (PEAK), VTC
Lee Kin-fat, Alfred	Lingnan University – Community College
Chan Wai-mei	Open University of Hong Kong (LiPACE)
Annie Lee	Sacred Heart Canossian College of Commerce
Ray Lee	Sacred Heart Canossian College of Commerce
Helen Wong	The Hong Kong Polytechnic University - Hong Kong Community College
Barbara Ngai	The Hong Kong Polytechnic University - Hong Kong Community College
Kimmy Yuen	The University of Hong Kong (SPACE)
Rainey Choi	The University of Hong Kong (SPACE)
Lee Ka Ming, Eva	YMCA College of Careers
Hui Wai Kau, Ricky	YMCA College of Careers
Ko Yiu-chung	YMCA College of Continuing Education
Lee Wing-kwong	YMCA College of Continuing Education
Pin Wai Keung, Johnathan	YMCA College of Continuing Education
Suen Fuk Yuen	YMCA College of Continuing Education

The HKIAAT Accounting and Business Management Case Competition 2009-2010 – Tertiary Institute

The Oral Presentation of the Accounting and Business Management Case Competition 2009-2010 for Tertiary Institute Group was successfully held on 17 April 2010 at The Hong Kong Federation of Youth Groups Building. 105 entries from 17 institutions have registered for the competition.

FOR THE EVENT VIDEO, PLEASE CLICK HERE.

FOR THE EVENT PHOTOS, PLEASE CLICK HERE.

Sa Sa International Holdings Limited (Sa Sa) is the selected company for case study this year. Participating teams are required to submit a written report to give recommendations on strategies to sustain Sa Sa 's business growth for the next three years. Students may refer to the Sa Sa Annual Report 2008/09 for better understanding of the company's financial status and its overall business strategies. Based on these written reports, the reviewers shortlisted, through a blind review, the best six teams in each group to enter the final round of the Competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. Andy Tsoi, Vice-President and Group Financial Controller, Sa Sa International Holdings Limited, Mr. William Chan, Partner of Li, Tang, Chen & Co., Mr. Edward Chiu, Assistant Director of Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong, and Mr. K C Cheng, Director and Chief Executive Officer, Poly Genius Consulting Limited.

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Lee Hiu Tung, Chelsea, from Hong Kong Community College of The Hong Kong Polytechnic University finally won the Championship and Wong Tsz Ning, Irene, a member of the champion team was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows

Prizes	Institutions	Team Members
Champion	Hong Kong Community College, The Hong Kong Polytechnic University	Lee Hiu Tung, Chelsea (Leader);Huang Man Ping;Lam Shu Hei, Janice;Wong Tsz Ning
1st Runner-up	Hong Kong Community College, The Hong Kong Polytechnic University	Leung Kak Ning (Leader); Chiu Yuk Chu; Law Hoi Ki; Tse Mei Ling
2nd Runner-up	Hong Kong College of Technology	Kwan Chi Keung (Leader);Choi Man Kin;Fung Sze Po;Law Tak Ying
Merit Team	Hong Kong College of Technology	Wong Pok Hang (Leader);Chan Kuen Fai;Lui Ngai Hung;Shim Ko Chun
Merit Team	Hong Kong Institute of Vocational Education (Chai Wan)	Siu Kai Yin (Leader);Chan Hing Shing;Chan Wai Man;Lo Hoi Yu
Merit Team	HKU SPACE Po Leung Kuk Community College	Chan Wai Lun (Leader);Li Kam Kuen;Luk Sze Man;Ng Wing Sum
Best Presenter	Hong Kong Community College, The Hong Kong Polytechnic University	Wong Tsz Ning

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Free Seminars, Workshop and Tea Reception

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized a series of business seminars and workshop for the participating students.

Date	Seminar	Speaker
Saturday, 30 January 2010	Seminar on "Joy@Sa Sa"	Ms. Janet Wong, Director of Training, Sa Sa International Holdings Limited
	Seminar on "Analyzing Financial Data and Ratios"	Mr. Michael Wong, Lecturer, The Hong Kong Polytechnic University, Hong Kong Community College
	Seminar on "Report Writing Skills"	Dr. Mable Chan, Lecturer, The Hong Kong Polytechnic University
Wednesday, 7 April 2010	Presentation Skills Workshop (Exclusive for finalists)	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Oral Presentation with Tea Reception

Adjudicators

Date: 17 April 2010 (Saturday)

Time: 9:30 a.m. – 2:00 p.m.

Venue: Auditorium, The Hong Kong Federation of Youth Groups Building

Mr. Andy Tsoi, Vice-President and Group Financial Controller of Sa Sa International Holdings Limited

Mr. William Chan, Past President of HKIAAT and Partner of Li, Tang, Chen & Co.

Mr. Edward Chiu, Assistant Director, Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong

Mr. K C Cheng, Director and Chief Executive Officer, Poly Genius Consulting Limited

The HKIAAT Accounting and Business Management Case Competition 2009-2010 - Secondary School Group

The Oral Presentation of the Accounting and Business Management Case Competition 2009-2010 for Secondary School Group was successfully held on 17 April 2010 at The Hong Kong Federation of Youth Groups Building. 144 entries from 58 schools have registered for the competition.

FOR THE EVENT VIDEO, PLEASE CLICK HERE.

FOR THE EVENT PHOTOS, PLEASE CLICK HERE.

Sa Sa International Holdings Limited (Sa Sa) is the selected company for case study this year. Participating teams are required to submit a written report to give recommendations on strategies to sustain Sa Sa 's business growth for the next three years. Students may refer to the Sa Sa Annual Report 2008/09 for better understanding of the company's financial status and its overall business strategies. Based on these written reports, the reviewers shortlisted, through a blind review, the best six teams in each group to enter the final round of the Competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. Andy Li, Vice-President of HKIAAT, Mr. Lin Chun Pong, Principal of Ng Yuk Secondary School, Dr. Anthony Tam, President of CUHK – Tung Wah Group of Hospital Community College, and Ms. Lindy Yau, Board Member of HKIAAT and Practising Director, CK Yau & Partners CPA Limited.

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Au Hok Man, from CCC Ming Yin College finally won the Championship and Yim Kit Wing, a member of the champion team was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows

Prizes	Schools	Team Members
Champion	CCC Ming Yin College	Au Hok Man (Leader); Chan Ho Nga; Ho Cheuk Nga;Yim Kit Wing
1st Runner-up	CCC Ming Yin College	Chung Man Kit (Leader);Cheung Lap;So Mei Ki;Wing Chun Ming
2nd Runner-up	Po Leung Kuk No. 1 W.H. Cheung College	Ching Hiu Yan (Leader);Lee Chui Ngan; Yau Yee Yeung; Yim Sin Wan
Merit Team	Maryknoll Convent School (Secondary School)	Lai Jing Kei, Jackie (Leader);Hui Chung Man, Minnie; Lam Wing Yan, Vivian; Wai Yuek Yiu, Clara
Merit Team	Yan Chai Hospital Lan Chi Pat Memorial Secondary School	Ng Chiu Tung (Leader);Chan Yuen Yee; Ng Po Kit; Wong Chun Lung
Merit Team	Carmel Secondary School	Tsang Kwok Kit, Kenny (Leader); Chan Ka Chung, Vincent; Fok Tsz Fung, Darren; Ko Shun Yin, Samuel
Best Presenter	CCC Ming Yin College	Yim Kit Wing

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Free Seminars, Workshop and Tea Reception

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized a series of business seminars and workshop for the participating students.

Date	Seminar	Speaker
Saturday, 30 January 2010	Seminar on "Joy@Sa Sa"	Ms. Janet Wong, Director of Training, Sa Sa International Holdings Limited
	Seminar on "Analyzing Financial Data and Ratios"	Mr. Michael Wong, Lecturer, The Hong Kong Polytechnic University, Hong Kong Community College
	Seminar on "Report Writing Skills"	Dr. Mable Chan, Lecturer, The Hong Kong Polytechnic University
Wednesday, 7 April 2010	Presentation Skills Workshop (Exclusive for finalists)	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

*Oral Presentation with Tea Reception*	*Adjudicators*
Date: 17 April 2010 (Saturday) Time: 9:30 a.m. – 2:00 p.m. Venue: Auditorium, The Hong Kong Federation of Youth Groups Building	*Mr. Andy Li, Vice-President of HKIAAT/ Acting Head, Business Administration Department, HKIVE (Lee Wai Lee) Mr. Lin Chun Pong, Principal of Ng Yuk Secondary School Dr. Anthony Tam, President, CUHK – Tung Wah Group of Hospital Community College Ms. Lindy Yau*, Board Member of HKIAAT/ Practising Director, C K Yau & Partners CPA Limited

Prospective AAT e-Flash Archive

Past Issues

2011

Tertiary Institute Group

Secondary School Group

2010

Tertiary Institute Group

Secondary School Group

2009

Tertiary Institute Group

Secondary School Group

2008

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Tertiary Institute Group

Photo gallery

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Secondary School Group

Photo gallery

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Tertiary Institute Group

Ms Winnie Chu, Associate Director, Poly Genius Consulting Ltd.
Mr. Sam Hui, Group Finance Director, Convenience Retail Asia Ltd.
Dr. Shirley Kan, Senior Instructor/ Associate Director, Professional Accountancy Program, The Chinese University of Hong Kong
Mr. Thomas Wong, Board Member, HKIAAT/ Senior Partner, Nexia Charles Mar Fan & Co.

Prizes	Institutions	Team Members
Champion	Hong Kong Institute of Vocational Education (Kwun Tong)	Wong Fuk Ying, Giann (Leader); Lam Chun Yee, Irene; Lau Ngai Fai; Wong Kin, Ben
1st Runner-up	School of Continuing & Professional Studies, The Chinese University of Hong Kong	Cheung Mei Kwan, Veronica (Leader); Chan Yin Ling, Eling; Ho Yuen Kwan, Michelle; Leung Yuk Ting, Cynthia
2nd Runner-up	HKU SPACE Po Leung Kuk Community College	Tsui Ka Man, Gloria (Leader); Chung Hau Ming, Catherine; Lam Wai Yung, Rachel; Lo Chui Shan, Connie
Merit Team	HKU SPACE Po Leung Kuk Community College	Mak Chun Kit, Donald (Leader); Ip Kei Tung, Anna; Kwok Wing Shan, Sella
Merit Team	Caritas Bianchi College of Careers	Chan Hoi Kei, Crystal (Leader);Cheng On Ki, Angel; Mak Cheong Fuk, Alan
Merit Team	Hong Kong Institute of Vocational Education (Kwai Chung)	Leung Suet Hung (Leader);Chui Lai Him; Ko Sui Chi; Tam Ka Long
Best Presenter	HKU SPACE Po Leung Kuk Community College	Kwok Wing Shan, Sella
Best Written Report	HKU SPACE Po Leung Kuk Community College		Tsui Ka Man, Gloria (Leader); Chung Hau Ming, Catherine; Lam Wai Yung, Rachel; Lo Chui Shan, Connie

Winners of Outstanding Performance Award

Please click http://www.hkiaat.org/images/uploads/AKC1011/Outstanding%20(TIG).pdf" title="here" target="_blank">here to view the list of winners of the Outstanding Performance Award.

Free Seminars, Workshop and Tea Reception

To help students prepare for the competition and enhance their technical skills, the HKIAAT organized a series of business seminars and workshop for the participating students.

Date	Seminar	Speaker
Saturday, 4 December 2010	Seminar on "Financial analysis and budget planning"	Mr. Michael Wong, Lecturer, Hong Kong Polytechnic University, Hong Kong Community College
	Seminar on "Business Operation of CRA"	Mr. Sam Hui, Group Finance Director, Convenience Retail Asia Limited
Thursday, 30 December 2010	Seminar on "Proposal Writing Skills	Ms. Vivien Ho, Lecturer, HKU SPACE
Monday, 28 March 2011	Presentation Skills Workshop (Exclusive for finalists)	Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

Final Competition - Oral Presentation

Date: 16 April 2011 (Saturday)

Time: 9:30 a.m. – 2:00 p.m.

Venue: Auditorium, The Hong Kong Federation of Youth Groups Building

Sharing from PBE Top Students

June 2009

Paper I – PBE Financial Accounting Chan Ming Kwan Company: Taylor Home Fashions Limited Miss Chan graduated with a Diploma in Applied Psychology from the School of Continuing Education of the Hong Kong Baptist University. She completed the Comprehensive Programme – PBE Paper I at Kaplan Financial (HK) Limited.
Paper II – PBE Management Accounting & Finance Lau Ka Wai Job Title: Senior Accounts Clerk Company: GZI Transport Limited Miss Lau completed the Preparatory Programme for PBE Paper II at the HKU School of Professional and Continuing Education.
Paper II – PBE Management Accounting & Finance Chong Chi Hoi Mr. Chong graduated with a Higher Diploma in Accountancy and Information Systems from the Hong Kong Institute of Vocational Education (Sha Tin). He studied for the examination by himself.

Sharing from AAT Examination Top Students

June 2009

Paper 1 – Fundamentals of Accounting and Computerized Accounts Li Chun Ho Job title: Assistant Accountant Company: Climax Management Company Limited Miss Li is studying for the Diploma in Accounting Studies at the Hong Kong School of Commerce (HKSC).
Paper 2 – Business Communication and Organization and Management Au Pat Nien Mr. Au completed the Diploma in Accounting Studies - Paper 2: Business Communication and Organization and Management at the Hong Kong Management Association.
Paper 3 – Management Accounting Loon Chin Yeung Job title: Owner Company: I.T. Company Mr. Loon graduated with a Higher Diploma in Computer Studies from the City University of Hong Kong. He completed the Diploma in Accounting Studies – Paper 3: Management Accounting at the Hong Kong Management Association (HKMA).
Paper 4 – Business Economics and Financial Mathematics Mok Chak Lau Job title: Assistant Editor Company: Modern Educational Research Society, Limited Mr. Mok graduated with a Bachelor of Science (Mathematics) from The University of Hong Kong. He studied for the examination by himself.
Paper 5 – Principles of Taxation Wong Ka Hei Mr. Wong is a student at the Hong Kong School of Commerce. He graduated with a Diploma in Accounting Studies and is studying the Higher Group Diploma (Accountancy).
Paper 6 – Fundamentals of Business Law Au Yin Ping Job title: General Clerk Organization: Buddhist Mau Fung Memorial College Miss Au graduated with a Bachelor of Science (Biology) from The University of Hong Kong. She studied for the examination by herself.
Paper 7 – Financial Accounting Tang Mei Hing Job title: Audit Staff Company: Elbe & Tinbe C.P.A. Limited Miss Tang is studying for the Diploma in Accounting Studies at the Hong Kong School of Commerce. She completed the Preparatory Programme at the HKU School of Professional and Continuing Education.
Paper 8 – Principles of Auditing and Management Information Systems Ng Sui Kai Job title: Accounts Clerk Company: Best Fine (HK) Limited Mr. Ng is a F.7 graduate. He completed the Diploma in Accounting Studies - Paper 8: Principles of Auditing and Management Information Systems at the Hong Kong Management Association.

Employees Retraining Course "Certificate in AAT Foundation Examination Training"

會計服務在各行各業，無論工業以至公營機構、商界以至會計師事務所均不可或缺。對會計有興趣的人士，可透過進修及考取專業資格，逐步發展會計事業。

要投身會計業，你可以從會計文員開始做起。會計文員的職責一般包括資料編纂、入帳、平衡帳戶等等。會計文員在取得更高會計專業資格(例如HKIAAT認可財務會計員資格)再累積一定經驗，便有機會晉升至主任級。能力較佳或有志者，更可繼續進修，朝著專業會計師之路邁進。

Accounting services are required by all sectors of the economy, from industry to public services, and from commerce to accountancy practices. If you are interested, you can advance your accountancy career through relevant studies and by attaining a professional qualification.

To begin your accountancy career, you can start out as an accounts clerk. Normal job duties include compiling data, posting entries, balancing books, etc. That can then lead to attaining a professional accountancy qualification (such as the AAT qualification); with this plus relevant work experience, you will have the opportunity to be promoted to a supervisory level. Further career pathways are open to those who show competence or who aspire to become a Certified Public Accountant.

課程對象 Course Target	有志從事會計文員或入職相關行業之失業或待業人士。 Unemployed or unengaged people who intend to work as an accounts clerk or enter the relevant accounting field.
課程目標 Course Objectives	AAT基礎考試證書課程乃僱員再培訓局推出的全新課程，旨在讓學員認識基本會計理論，掌握在中小企業務上應用會計知識的技巧及操作常用的會計軟件，為投身會計行業打好根基。 The Certificate in AAT Foundation Examination Training is a new course offered by the Employees Retraining Board. The course aims at teaching basic accounting theory, the skills in applying accounting knowledge in small and medium-sized enterprises and how to use common accounting software. Through the course, trainees can prepare to launch themselves into an accounting career.
課程特色 Course Highlights	內容實用: 以中小企業務運作為藍本，會計理論與實踐並重質素保證: 由HKIAAT監管，三間具規模及經驗的培訓機構負責培訓，確保課程質素專業證書: 畢業學員可獲發財務會計員(AAT)基礎考試證書銜接進修: 畢業學員可申請豁免HKIAAT財務會計員考試卷一「會計及軟件應用」* Practical contents: Using the daily operations of small and medium-sized enterprises as a blueprint to learn and apply accounting knowledge Quality assured: The course is monitored by the HKIAAT and delivered by three ERB appointed, well-established and experienced training bodies, ensuring its quality Professional certificate: Graduates will receive the AAT Foundation Examination certificate Articulation: Graduates from this course can apply for an exemption from Paper 1 "Accounting and Computerized Accounts" of the HKIAAT Accredited Accounting Technician (AAT) Examination* 備註: 申請豁免者須為HKIAAT註冊學生並須繳交有關費用 Note: Applicants for an exemption will need to register as HKIAAT students and pay the relevant fees.
就業服務 Employment Services	畢業學員將獲培訓機構安排就業轉介服務 Employment placement services will be provided to graduates by training bodies
課程種類 Course Category	全日制就業掛鈎 Full-time placement-tied
課程內容 Course Contents	會計行業概況認識和有效地應用會計知識處理中小企業務的日常會計工作處理及製作基本會計報表實習MYOB會計軟件及認識Excel 的基本應用個人素養及求職技巧 Overview of the accountancy profession Understand and apply accounting knowledge to deal with the daily accounting work of a small and medium-sized enterprise efficiently Handle and prepare basic accounting reports Practise MYOB and learn the basic application of Excel Generic skills and tips in job hunting
教學模式 Teaching and Learning	採用互動教學模式，使用電腦作輔助教學實習常用的會計軟件MYOB及Excel 安排機構參觀 An interactive teaching and learning approach will be adopted, using computers as an aid to deliver the course Students will practice using common accounting software such as MYOB and Excel Company visits will be arranged for students
教學語言 Medium of Instruction	中文/英文 Chinese/English
時數 Course Duration	234小時 (22天全日制及15天半日制) 234 hours (22 days full-time and 15 days half-time)
入讀資格 Entry Requirements	具中五學歷程度年滿十八歲通過面試、中文輸入法(註一)及數學入學試(註二) (報讀英文班別者需通過英文入學試(註三)) Form 5 or above Aged 18 or above Pass admission interview, Chinese Input Method Test (Note 1) and Mathematics Entrance Test (Note 2) (Applicants for English class have to pass an English Entrance Test (Note 3)) 註一: 曾修讀僱員再培訓局倉頡中文輸入法單元證書課程或同等資歷的人士可豁免中文輸入法入學試。註二: 於香港中學會考數學科取得E級或以上的人士可豁免數學入學試。註三: 於香港中學會考英國語文科取得第二等級或以上，或於2007年以前舉行的香港中學會考英國語文科 (課程乙) 取得E級或以上，或英國語文科 (課程甲) 取得C級或以上的人士可豁免英文入學試。 Note 1: Applicants who have completed the ERB Module Certificate in Chang-jie Chinese Input Method will be exempted from the Chinese Input Method Test. Note 2: Applicants with Grade E or above in Mathematics in the HKCEE will be exempted from the Mathematics Entrance Test. Note 3: Applicants with Level 2 or above in English Language in the HKCEE or Grade E or above in English Language (Syllabus B) or Grade C or above in English Language (Syllabus A) in the HKCEE held before 2007 will be exempted from the English Entrance Test.
證書頒發 Award of Certificate	學員的總出席率達80%或以上，及分別在持續評估及考試中取得及格，可獲發畢業證書及財務會計員(AAT)基礎考試證書 A trainee who has attended 80% or above of the course and who has passed the ongoing assessment and examination will be awarded a certificate of completion and the AAT Foundation Examination certificate
畢業生分享 Sharing by Graduates	Winnie Chan (初級會計文員)
上課地點 Course Venue	香港區: 上環九龍區: 旺角、何文田、觀塘新界區: 元朗 Hong Kong District: Sheung Wan Kowloon District: Mongkok, Homantin, Kwun Tong New Territories District: Yuen Long
上課日期、時間及報名手續 Date, Time and Application Procedures	請向各培訓機構查詢 Applicants should ask the training bodies for the details
費用 Course Fee	費用全免。 Nil.
查詢 Enquiries	培訓機構明愛社區及高等教育服務電話: 2709 9448/ 2478 2655/ 2474 7986 電郵: mpu@cches.edu.hk 網頁: http://www.cches.edu.hk 香港專業進修學校電話: 2711 9296 電郵: svt@hkct.edu.hk 網頁: http://www.hkct.edu.hk 香港管理專業協會電話: 2448 5111 江先生 / 2448 5112 薛小姐電郵: enrol@hkma.org.hk 網頁: http://www.hkma.org.hk/program/program_next.asp?ver_type=BG&prog_cat=PP&prog_no=GERB 香港商業專科學校電話: 2578 1914 網頁: http://www.hksc.edu.hk/new/tc/day_diploma_business.php?mcat=5&cat=31&scat=991 香港公開大學李嘉誠專業進修學院電話: 3120 9988 (按 1, 1, 2) 電郵: lipacetraining@ouhk.edu.hk 網頁: http://www.ouhk.edu.hk/lipace Training Bodies Caritas Community & Higher Education Service Tel: 2709 9448 / 2478 2655 / 2474 7986 Email: mpu@cches.edu.hk Website: http://www.cches.edu.hk Hong Kong College of Technology Tel: 2711 9296 Email: svt@hkct.edu.hk Website: http://www.hkct.edu.hk Hong Kong Management Association Tel: 2448 5111 Mr Kong / 2448 5112 Ms Kit Email: enrol@hkma.org.hk Website: http://www.hkma.org.hk/program/program_next.asp?ver_type=BG&prog_cat=PP&prog_no=GERB Hong Kong School of Commerce Tel: 2578 1914 Website: http://www.hksc.edu.hk/new/tc/day_diploma_business.php?mcat=5&cat=31&scat=991 OUHK LiPACE Tel: 3120 9988 (Press 1, 1, 2) Email: lipacetraining@ouhk.edu.hk Website: http://www.ouhk.edu.hk/lipace

The HKIAAT Accounting and Business Management Case Competition 2008-2009 - Secondary School Group

The Oral Presentation of the Accounting and Business Management Case Competition 2008-09 (Secondary School Group) was successfully held on 17 January 2009 at Australian International School. 153 teams from 73 schools took part in this annual tournament which was spread over for three months. Through a blind review by the reviewers of Hong Kong Association for Business Education and members of Competition Sub-group, eight merit teams with the best written reports were shortlisted to enter the final round competition in which they were asked to present their recommendations of business policies for MTR Corporation Limited to the judging panel within ten minutes, followed by a five minutes' Q&A session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. Johnson Kong, Vice-president of HKIAAT, Ms. Janice Fung, Finance Manager of MTR Corporation Limited, Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong, Mr. Marty So, General Manager, Job Market Publishing Limited.

Click here to view the video playback of the presentation held on 17 January 2009.

The oral presentation was also a blind review where the names of the finalists' teams were not disclosed to the adjudicators and audience. A team from Wong Shiu Chi Secondary School finally won the Championship and its leader Pang Hoi Yan was also awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows:

Champion Team

School Name: Wong Shiu Chi Secondary School

Team Leader: Pang Hoi Yan

Team Members: Chan Tsz Yan, Tsui Pan Ho, Yim Cho Kiu

(Written Report)

(Presentation Powerpoint)

1st Runner Up Team

School Name: CCC Ming Yin College

Team Leader: Wong Wing Yan

Team Members: Chan Wang Pok, Chau On Yi, Ng Ho Chi

(Written Report)

(Presentation Powerpoint)

2nd Runner Up Team

School Name: Cognitio College (Kowloon)

Team Leader: Lo Chun Yin

Team Members: Chan Yin Ling, Cheung Kit Yi, Lai Hiu Hung

(Written Report)

(Presentation Powerpoint)

Merit Teams

School Name: Cheung Chuk Shan College Team Leader: Yu Ming Wa Team Members: Lam Tsz Wai, Tang Wai Ching, Wong Shu Wing
School Name: GCCITKD Lau Pak Lok Secondary School Team Leader: Mung Wai Yan Team Members: Lau Lau Har, Poon Chiu Kwan, Wong Wing Man
School Name: Law Ting Pong Secondary School Team Leader: Wong Wing Chi Team Members: Chung Tan Ping, Hui Ka Na, Tam Wing Yiu
School Name: St. Joseph's College Team Leader: Yip Tsz Chung, Alan Team Members: Kwok Tsun Yat, Terence, Luk Yin Wai, Brian, Wong Tsz Kit, Timothy
School Name: Wong Shiu Chi Secondary School Team Leader: Lau Ka Yin Team Members: Chan Ming Wai, Fan Man Fan, Ng Ka Wing

Best Presenter

Student Name: Pang Hoi Yan

School Name: Wong Shiu Chi Secondary School

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Adjudicators' Comments

The Adjudicators' praised the students' outstanding performance and their hard work in preparing for the Competition. Please click here to see the Adjudicators' comments.

Free Seminars, Oral Presentation and Tea Reception Details

*Free Seminars*	*Speakers*
*Seminar on "Corporate Strategy of MTR Corporation Ltd."* Date: 13 November 2008 (Thursday) Time: 3:45 p.m. – 5:00 p.m. Venue: HKIAAT, 27/F, Wu Chung House	*Ms. Janice Fung*, Finance Manager, MTR Corporation Limited
*Seminar on "Business Analysis and Corporate Governance"* Date: 20 November 2008 (Thursday) Time: 3:45 p.m. – 5:00 p.m. Venue: HKIAAT, 27/F, Wu Chung House	*Ms. Lindy Yau*, Practising Director, C K Yau & Partners CPA Limited
Download presentation materials	Download
*Workshop on "Presentation Skills"* Date: 12 January 2009 (Monday) Time: 2:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House	*Dr. Harry Wong*, Director & Lead Consultant, WYH International Consultancy

Oral Presentation with Tea Reception

Adjudicators

Date: 17 January 2009 (Saturday)

Time: 9:30 a.m. – 2:00 p.m.

Venue: Australian International School, 3A, Norfolk Road, Kowloon Tong, Kowloon

Mr. Johnson Kong, Vice President of Hong Kong Institute of Accredited Accounting Technicians Limited, Director of BDO McCabe Lo Limited

Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong

Ms. Janice Fung, Finance Manager, MTR Corporation Limited

Mr. Marty So, General Manager, Job Market Publishing Limited

Sharing from AAT Examination Top Students

December 2008

Paper 1 – Financial Accounting Lo Hoi Yan Miss Lo is a Form 7 student at Hang Seng School of Commerce
Paper 2 – Business Communication Lam Pui Yi Title: Trainee Company: Ogilvy & Mather Marketing Company Ltd. Miss Lam graduated with a Bachelor of Science in Banking and Finance from the University of London.
Paper 3 – Cost Accounting Ng Man Hin Title: Clerk Company: Modern Corporate Service Limited Mr. Ng is a Form 7 graduate. He studied for the examination by himself.
Paper 4 – Information Technology Applications in Accounting Au Yin Ping Title: Clerk Company: Buddhist Mau Fung Memorial College Miss Au graduated with a Bachelor of Science (Biology) from the University of Hong Kong. She studied for the examination by herself.
Paper 5 – Hong Kong Taxation Kung Suk Wah Title: Owner Company: 6THJUNE.COM Miss Kung graduated with a Higher Diploma in Mathematics, Statistics and Computing from the Hong Kong Polytechnic University. She completed the Diploma in Accountancy at the Hong Kong School of Commerce.
Paper 6 – Hong Kong Business Law Chan Chi Wai Title: Accounting Clerk Company: Checkpoint Systems Hong Kong Limited Mr. Chan graduated with a Higher Diploma in Accountancy from the Hong Kong Institute of Vocational Education (Lee Wai Lee). He completed the Preparatory Course at the Hong Kong Business Law at School of Continuing and Professional Education (SCOPE), City University of Hong Kong.
Paper 7 – Advanced Accounting Lau Wing Yee Title: Account Clerk Company: MISSHA (HK) Ltd Miss Lau graduated with a Diploma in Business Administration from the Hong Kong Institute of Vocational Education (Kwun Tong). She completed the Preparatory Course for Advanced Accounting at the Hong Kong Management Association (HKMA).
Paper 8 – Auditing Lam Wai Sze Title: Accounts Clerk Company: Kintetsu World Express (HK) Limited Miss Lam graduated with a Diploma in Professional Accounting from the Hong Kong Christian Service Kwun Tong Vocational Training Centre.

Sharing from PBE Top Students

December 2008

Paper I – Financial Reporting Cheng Chi Hong Title: Staff Accountant Company: ARA & Associates CPA Mr. Cheng graduated with a Diploma (Advanced Level) in Accounting Studies from the YMCA College of Career Education.
Paper II – Management Accounting & Paper III – Financial Management Yuen Man Chun Mr. Yuen graduated with a Bachelor of Engineering in Civil and Structural Engineering from the Hong Kong University of Science and Technology.
Paper IV – Legal Environment Chan Wai Fong, Amy Title: Accountant - Audit Company: Eric Y K Fung & Co Miss Chan graduated with an Honours Diploma in Biology from the Hong Kong Baptist University.

HKIAAT Accounting and Business Management Case Competition 2008-2009 - Tertiary Institute Group

The Oral Presentation of the Accounting and Business Management Case Competition 2008-2009 for Tertiary Institute Group was successfully held on 25 April 2009 at The Hong Kong Federation of Youth Groups Building. 98 entries from 19 institutions have registered for the competition. Participating teams are required to submit a written report for the MTR Board about the Kai Tak development project based on the 2007 Annual Report of MTR Corporation Limited (MTR). The reviewers shortlisted, through several rounds of blind review and evaluation, the best six teams to enter the final round competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the four adjudicators.

The adjudication panel on the oral presentation included: Mr. William Chan, Partner of Li, Tang, Chen & Co., Mr. Edward Chiu, Assistant Director of Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong, Ms. Amy Wong, Accounting Manager of Swire Properties Limited, and Dr. Harry Wong, Director and Lead Consultant of WYH International Consultancy.

Please click here to view the video playback.

The oral presentation was also a blind review where the names of the finalists’ teams were not disclosed to the adjudicators and audience. A team led by Wong Chun Fat from Hong Kong Community College of The Hong Kong Polytechnic University finally won the Championship While Ngai Yu Ki from Hong Kong Institute of Vocational Education (Tuen Mun) was awarded the Best Presenter. The award presentation ceremony was held on the same day and winners of various awards are as follows:

Champion Team

Institute Name: Hong Kong Coummunity College, The Hong Kong Polytechnic University

Team Leader: Wong Chun Fat

Team Members: Chan Siu Lung; Lo Lok Hin; Ng Wai Ka

(Written Report)

(Presentation Powerpoint)

1st Runner Up Team

Institute Name: Community College of City University

Team Leader: Shek Ka Wai

Team Members: Chu Mei Po; Tai Hiu Wai, Cindy; Wong Hong Ting

(Written Report)

(Presentation Powerpoint)

2nd Runner Up Team

Institute Name: Hong Kong Institute of Vocational Education (Tuen Mun)

Team Leader: Lo Fong

Team Members: Au Yan Ho; Li Yan Kit; Ngai Yu Ki

(Written Report)

(Presentation Powerpoint)

Merit Teams

Institute Name: School of Continuing and Professional Studies, CUHK Team Leader: Fung Yuen Ting Team Members: Chan Yan Yi; Chan Yung; Cho Wai Ping
School Name: Community College of City University Team Leader: Lam Kwong Yiu Team Members: Cheung Man Chi; Lam Sung Lai; Wong Ka Yan
School Name: Community College of City University Team Leader: Lee Kam To, Sam Team Members: Lee Wing Yin, Karen; Leung Ching Man, Kelly; Leung Hoi Nam, Genie

Best Presenter

Student Name: Ngai Yu Ki

School Name: Hong Kong Institute of Vocational Education (Tuen Mun)

Winners of Outstanding Performance Award

Please click here to view the list of winners of the Outstanding Performance Award.

Free Seminars, Oral Presentation and Tea Reception Details

*Free Seminars*	*Speakers*
*Seminar on "Financial Strategies for Property Project"* Date: 27 February 2009 (Friday) Time: 4:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House	*Ms. Amy Wong*, Accounting Manager, Swire Properties Limited
Download Seminar Powerpoint	Download
View Video Playback	View
*Presentation Skills Workshop (Exclusive for Finalists)* Date: 16 April 2009 (Thursday) Time: 2:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House	*Dr. Harry Wong*, Director and Lead Consultant, WYH International Consultancy

Oral Presentation with Tea Reception

Adjudicators

Date: 25 April 2009 (Saturday)

Time: 9:30 a.m. – 2:00 p.m.

Venue: Auditorium, The Hong Kong Federation of Youth Groups Building

Mr. William Chan, Past President of Hong Kong Institute of Accredited Accounting Technicians Limited, Partner of Li, Tang, Chen & Co.

Mr. Edward Chiu, Assistant Director, Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong

Ms. Amy Wong, Accounting Manager, Swire Properties Limited

Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy

AAT Express Archive

Past Issues

2011

2010

2009

2008

Scholarship

The aims of the HKIAAT Scholarship are to recognize academic merits; to encourage graduates of diploma to associate degree levels to pursue the examinations run by the HKIAAT; and to serve as a new source of financial aid for deserving students.

List of HKIAAT Scholarship recipients

Year 2011 - 2012
Year 2010 - 2011
Year 2009 - 2010
Year 2008 - 2009
Year 2007 - 2008

Eligibility

Only institutions which have been accredited by the HKIAAT for exemption from its examinations are eligible for nomination of scholarships.

The scholarship is open to full-time students of accounting diploma to associate degree programmes of not less than one academic year.

The HKIAAT will select institutions according to cohort size of the programmes and/or number of students registered with the HKIAAT. The cohort size should not be less than 30 students, while Institutions with more than 300 students joining HKIAAT as students in the immediate past year may be considered for awarding an extra scholarship.

Each institution, in any one location (e.g. HKIVE in Kwun Tong and HKIVE in Chai Wan will be considered as two different institutions) may nominate up to one final year student from each of its full-time accounting programmes meeting the criteria mentioned in 1 and 2 above. Programmes bearing the same award but with different duration from a institution in any one location should be treated as one programme (e.g. Higher Diploma in Accountancy (2 year or 4 year full time) awarded by HKIVE in Chai Wan will be entitled to have one nomination only.)

The candidate nominated should be of good character and achieve outstanding performance in academic (top 5 students in the same cohort) and extra-curricular activities.

Award procedures

Each year in around October, institutions which have been accredited by the HKIAAT for exemption from its examinations will be invited to nominate their students for the above scholarship. Nominations are to be submitted through the respective department or faculty heads of academic institutions.

Completed nomination form, together with supporting documents (e.g. copies of transcript, certificate of merit, report of extra-curricular activities) and a letter of recommendation in support of each nomination, should be sent to the HKIAAT for consideration.

Any institution which has been granted an award should not assume that the same award will be granted automatically the following year.

The decision of the HKIAAT is final.

The scholarship will be presented in the HKIAAT Prize Presentation Ceremony.

HKIAAT Scholarship Nomination Form Download

pdf version

Word format version

Value and validity of Scholarship

The scholarship is presented in kind. An award of around HK$9,130, in the form of a fee waiver, is used to cover a one-off student registration fees and examination/exemption fees for the Accredited Accounting Technician (AAT) Examination, Professional Assessment (PA) and Professional Bridging Examination (PBE).

The validity of the scholarship is five years, meaning that the award will be forfeited after the validity period ends. All award recipients must commence to claim the scholarship within two years and complete the AAT Examination (by exemption or examination), PA and/or PBE within five years from the date of receiving the award. An undertaking on the commitment to claim exemptions and/or sit the AAT Examination, PA and/or PBE must be signed before receiving the award. Otherwise, the award will be withdrawn by the HKIAAT.

HKICPA/OUHK Top-up Degree for AAT Graduates

AAT graduates are eligible for direct entry into the Bachelor of Professional Accounting with Honours, a new collaborative degree programme of the Hong Kong Institute of CPAs and The Open University of Hong Kong. This programme aligns closely with the Professional Bridging Examination and students can be admitted to the HKICPA’s Qualification Programme upon graduation. Please click here for details.

Sharing from PBE Top Students

June 2008

Paper I – Financial Reporting Lau Ka Wai Title: Senior Accounts Clerk Company: GZI Transport Limited Ms. Lau completed the PBE Preparatory Programme for Paper I at Kaplan Financial (HK) Limited
Paper II – Management Accounting Ip Wai Chong Title: Accounting Officer Company: Kanto Kasei (HK) Pte Limited
Paper III – Cheung Yiu Kuen Cheung Yiu Kuen Title: Semi-Senior Accountant Company: SHINGWING Tax and Business Advisory Limited
Paper IV – Legal Environment Chang Chi Wai Stanley Title: Assistant Accountant Company: Hanison Construction Company Limited Mr. Chang completed the PBE Preparatory Programme for Paper IV at the Hong Kong School of Commerce.

Sharing from AAT Examination Top Students

June 2008

Paper 1 – Financial Accounting Au Yin Ping Title: Clerk Company: Buddhist Mau Fung Memorial College
Paper 2 – Business Communication Tai Ngai Ting Miss Tai completed the ATE Preparatory Programee for Paper 2 at HKU SPACE.
Paper 3 – Cost Accounting Au Yin Ping Title: Clerk Company: Buddhist Mau Fung Memorial College
Paper 4 – Information Technology Applications in Accounting Ng Sui Kai Title: Accounts Clerk Company: Best Fine (HK) Limited Mr. Ng completed the ATE Preparatory Programme for Paper 4 at the Hong Kong School of Commerce.
Paper 5 – Hong Kong Taxation Wong Wing Fong Title: Accounts Clerk Company: Vtrek International Trading Company Limited Miss Wong completed the ATE Preparatory Programme for Paper 5 at the Hong Kong Management Association.
Paper 6 – Hong Kong Business Law Chan Wing Yan Daisy Title: Accounts Assistant Company: Fish (Consumables) Trading Miss Chan completed the ATE Preparatory Programme for Paper 6 at HKU SPACE.
Paper 7 – Advanced Accounting Ng Man Hin Title: Clerk Company: Modern Corporate Services Limited Mr. Ng completed the ATE Preparatory Programme for Paper 7 at the Hong Kong Management Association.
Paper 8 – Auditing Lin Hiu Wun Title: Audit Clerk Company: Cheung Lee Ng & Co. (CPA) Limited Miss Lin completed the ATE Preparatory Programme for Paper 8 at the Hong Kong School of Commerce.

Views of Stakeholders

The HKIAAT has been offering the Applied Learning (ApL) course “Practical Accounting for SMEs” since the 2005-07 cohort of piloting. It is one of the most well-received ApL courses that train students the elementary knowledge and skills in accounting. Let’s see what the course deliverers, partnership schools and students/graduates say about the course.

Course deliverers

	Caritas Community & Higher Education Service Chinese version Caritas Community & Higher Education Service is well-experienced in offering diversified education to the community. As one of the course providers in offering the then Career-oriented Curriculum (renamed as Applied Learning) since 2003, Caritas has been smooth in running the HKIAAT ApL course.
	Vocational Training Council Chinese version English version Since 2005, the Vocational Training Council (VTC) has been the course deliverer of the HKIAAT ApL course. The VTC is experienced in providing courses for students in Form-three level or above. It is also experienced in running ApL courses and in co-operating with secondary schools.

Partnership schools

	Caritas Chong Yuet Ming Secondary School Chinese version Caritas Chong Yuet Ming Secondary School (CYM) has been offering the HKIAAT Applied Learning course since the first cohort of piloting and the number of student enrolment has been ever increasing. Mr. Lee Ying Yee, principal of CYM, thinks that the course is very helpful to students for further studies and career development.
	Cumberland Presbyterian Church Yao Dao Secondary School Chinese version English version Cumberland Presbyterian Church Yao Dao Secondary School (CPCYDSS) has introduced the HKIAAT ApL course since 2008. Mr. Sam Ka Chi, teacher at CPCYDSS, thinks that this ApL course not only enhances the interest in learning but provides diversified development path. This is helpful to students when making a choice in employment or further studies in the future.
	Caritas Chai Wan Marden Foundation Secondary School Chinese version English version With its student-oriented teaching rationale, Caritas Chai Wan Marden Foundation Secondary School launched the ApL course "Practical Accounting for SMEs” in 2007, in order to broaden its students’ learning horizons. Vice Principal Mr. Chiu Siu Kee notes that the course involves many accounting software workshops which make the learning process highly practical and interesting.
	Caritas Yuen Long Chan Chun Ha Secondary School Chinese version English version Caritas Yuen Long Chan Chun Ha Secondary School introduced "Practical Accounting for SMEs" as a pilot course in 2005-07. School teacher Mr. Liu Tang Man speaks in praise of the course, which he regards as rich in content and has a positive impact on his students’ learning and development.
	Tung Wah Group of Hospitals – C.Y. Ma Memorial College Chinese version English version Tung Wah Group of Hospitals – C.Y. Ma Memorial College introduced the Practical Accounting for SMEs course in 2008. Lai Siu Tim, subject head of accounting in the college, praises the ApL course that it can get students involved and keep them motivated.
	Yu Chun Keung Memorial College No. 2 Chinese version English version Yu Chun Keung Memorial College No. 2 has run the Applied Learning course – Practical Accounting for SMEs since 2005. Chan Chi Keung, careers master of the school, thinks that ApL courses provide an opportunity for students to explore their learning interests.

Students/graduates

	Lo Chi Wah (2008-10 cohort) Chinese version English version Lo Chi Wah is a student of Cheung Chau Government Secondary School studying “Practical Accounting for SMEs”. He is also taking the “Principles of Accounts” course concurrently. Both subjects complement each other in ways which strengthen and consolidate Lo's accounting knowledge.
	Chiang Wai Hang (2007-09 cohort) Chinese version Chiang Wai Hang is a student from St. Francis Xavier’s School Tsuen Wan. He thinks that the course is very practical and the learning activities have widened his scope of horizon.
	Crystal He (2008-10 cohort) Chinese version English version Crystal is currently a student at the Delia Memorial School (Hip Wo). With its practical sessions using MYOB accounting software, Crystal finds the course interesting and effective, and sees it as a way in which she can master accounting software skills easily.
	Sonia Leung (2006-08 cohort) and Leung Choi Fung (2008-10 cohort) Chinese version English version Sonia and Choi Fung are students of Caritas Yuen Long Chan Chun Ha Secondary School. One has taken and the other is currently taking the "Practical Accounting for SMEs" course. They tell us about their experience on the course, and how they think it reinforces their understanding of the accounting concepts, while broadening their horizons.
	Fanny Yau (2008-10 cohort) Chinese version English version Fanny Yau is a student of Tung Wah Group of Hospitals – C.Y. Ma Memorial College. She belongs to the 2008-10 cohort studying the Applied Learning course Practical Accounting for SMEs. She finds that the course not only equips her with practical skills but also helps her realize the dream of becoming an accountant.
	Cheng Wai Hung (2008-10 cohort) Chinese version English version Cheng Wai Hung is a student of Yu Chun Keung Memorial College No. 2. He found that the course enabled him to understand better the inter-relationships among different accounting theories by using accounting software.
	Yau Ka Chun (2007-09 cohort) Chinese version English version Yau Ka Chun developed a strong interest in accounting after studying the Applied Learning course "Practical Accounting for SMEs". The accounting knowledge and skills that he learnt from the course have helped him build a good foundation in accounting, enabling him to move into his current studies in a higher diploma programme in accountancy more easily
	Fiona Kong (2005-07 cohort) Chinese version English version Fiona Kong, a year 2 accounting student at Hong Kong Shue Yan University, graduated from the first cohort of ApL course when in her high school. She appreciates the practical nature of ApL course and its interative training with the accounting software which she says can help her in job seeking in the future.
	Rocky Tsang (2007-09 cohort) Chinese version English version Rocky Tsang enthusiatically studied the Principles of Accounts subject concurrently with the Applied Learning Course "Practical Accounting for SMEs". As a consequence, he found his progress was significantly enhanced and he obtained encouraging results.
	Wong Tsz Po (2005-07 cohort) Chinese version English version Wong Tsz Po, an IVE student studying a higher diploma in accountancy, is a graduate of our ApL course "Practical Accounting for SMEs". He explains how the foundation built up from his ApL studies has made it easier for him to extend his accounting knowledge and skills through his tertiary studies.
	Heung Wing Sze (2008-10 cohort) Chinese version English version Heung Wing Sze has learned a lot from studying Practical Accounting for SMEs. Not only has she enhanced her accounting knowledge and learnt how to use accounting software – she has also made new friends who share her interest in accounting.

Upcoming CPD programmes

CPD Seminar

Our CPD seminars can help you update your skills and knowledge. The next event is:

Topic:	HKFRS update for 2010/2011
Date:	Monday, 29 August 2011
Time:	7:00 p.m. – 9:00 p.m.
Fee:	HK$80 for HKIAAT members / students HK$100 for non-HKIAAT members / students

Click here to enrol.

Views of HKIAAT Stakeholders

AAT Student and Graduate Career File

	Name: Lok Cheng Job title: Accountant Company: Ready System Engineering Limited
	Name: Ryan Kwok Job title: Audit trainee Company: Dominic Y.C. Ng & Co
	Name: Peter Lee Job title: Audit Intermediate Company: Anthony S L Chiang & Co
	Name: Eric Cheung Job title: Senior Accounts Clerk Company: Alibaba.com Hong Kong Limited
	Name: Dennis Mak Job title: Accounts Clerk Company: Kerry Holdings Limited
	Name: Pauline Wong Job title: Accounts Payable Supervisor Company: Sheraton Hong Kong Hotel & Towers
	Name: Michelle Or Job title: Assistant Accountant Company: Full Home Limited
	Name: Sally Yan Job title: Senior Accounts Clerk Company: R-Pac (Hong Kong) Limited
	Name: Fanny Siu Job title: Accounts Officer Company: Hong Kong Carpet Holdings Limited
	Name: Lawrence Leung Job title: Senior Accounts Clerk Company: ITOCHU Textile Prominent (Asia) Ltd
	Name: Pansy lau Job title: Accountant Company: Ho Tak Sang & Co
	Name: Chorus Cheung Job title: Accounts Clerk Company: Winnitex Limited
	Name: Yan Liu Job title: Accounts Clerk Company: Fortuna Optical Factory Limited
	Name: Lawrence Wong Job title: Audit Manager Company: Margaret Wong & co CPA
	Name: Mika Endo Job title: Senior Supervisor Company: Kintetsu World Express, Inc
	Name: Miuky Tam Job title: Audit Supervisor Company: Quentin Wong & Co CPA
	Name: Daisy Tai Job title: Accounts Clerk Company: Health Quotient Consultants Company Limited
	Name: Kevin Li Job title: Senior Accountant Company: Dunamis International Limited

Views of HKIAAT Stakeholders

Employers

The AAT qualification is popular and widely recognized by the employers in Hong Kong. It has become the key requirement when recruiting accounting professionals. Let's see what the professionals are saying about the AAT qualification!

	Cyrus Yip, Accounts manager, Ready System Engineering Limited "A recognized professional qualification like AAT can equip them with presentable credentials – this is especially relevant for those who have just entered the field." - AAT Express January 2012
	Gloria Leung, Audit Manager, Dominic Y.C. Ng & Co "The AAT Examination is a good channel for sub-degree holders who have great interest in the field to strengthen their accounting knowledge and get well prepared for their further career development." - T/Dialogue January 2012
	Desmond Hui, Audit Senior, Anthony S L Chiang & Co "I believe that a professional qualification is important for any industry, especially accounting, because it serves as a benchmark to measure the skills and knowledge of an accounting personnel." - AAT Express December 2011
	Ivan Yeung, Financial Director, Alibaba.com Hong Kong Limited "Many employers see attaining a professional qualification as a minimum requirement – a benchmark at the beginning of the selection process. The AAT qualification provides a viable way for mid-level accounting personnel such as Eric who are looking to advance to the next level in their career." - AAT Express November 2011
	Johnny Tai, Accountant, Sheraton Hong Kong Hotel & Towers "Accounting may intimidate people with its professional image and tough requirements. However, AAT serves as an easily accessible platform for those who are interested to explore the profession at a flexible pace." - T/Dialogue October 2011
	Steven Yue, Assistant Manager, Kerry Holdings Limited "In fact, once you have entered the accounting profession, undertaking professional examinations is an essential part of your career life. These qualifications are necessary for internal promotion within your company as well as to better equip yourself against external competition." - AAT Express October 2011
	Jane Jim, Finance Manager, R-Pac (Hong Kong) Limited "Sally's own considerable work experience coupled with the extra knowledge she has gained from taking the AAT Examination help her in bringing updated and useful accounting knowledge to her daily work." - AAT Express September 2011
	Sarah Wong, Accountant, Hong Kong Carpet Holdings Limited "The AAT syllabus covers a comprehensive range of topics that accounting personnel are exposed to. The content is localized and practical. It mirrors daily accounting jobs, which is something that students cannot learn from their college studies." - AAT Express August 2011
	Jennifer Cheong, Accounting manager, ITOCHU Textile Prominent (Asia) Ltd "Also as a member of Hong Kong Institute of CPAs, Jennifer had heard about the AAT qualification and is impressed with its practical and wide coverage. She believes the qualification can help staff members to excel with sound and well-round accounting knowledge." - T/Dialogue July 2011
	Quentin Wong, Sole Proprietor, Quentin Wong & Co CPA "We prefer individuals who are proactive and who can work consistently toward improving skills. AAT qualification holders have shown their commitment in continuing their education and their eagerness to learn." - AAT Express February 2011
	Miranda Chang, Partner, Ho Tak Sang & Co "From the questions that Pansy raised during her day-to-day work and when she prepared for her examinations, I came to realize that the AAT Examination syllabus covers a diverse range of disciplines. The comprehensive coverage means that students who pass this examination are well-rounded accounting technicians." - AAT Express July 2011
	Martin Chao, General Manager, Fortuna Optical Factory Limited "I am convinced that the studies for the AAT Examination do train up accounting personnel to work in small-to-medium sized enterprises (SMEs) like us. It is a really good benchmark when recruiting accounting personnel." - AAT Express May 2011
	Tony Yeung, Accountant, Health Quotient Consultants Company Limited "Compared with some other elementary accounting qualifications, AAT is much more all-rounded. Not only does it teach you the skills and knowledge you need to become a junior accounting personnel, it also paves the way for your future promotion and advancement." - AAT Express January 2011
	Winson Chiu, Financial Controller, Dunamis International Limited "The AAT syllabus covers a myriad of topics from auditing and financial accounting to business law and communications – everything a beginner needs to know.” - T/Dialogue January 2011

Views of HKIAAT Stakeholders

Click the below links to see our stakeholders' views:

Employers

AAT Students and Graduates

AAT Advisors

Professional Assessment

The values component of the New Qualification Framework will be addressed using a professional programme named as Professional Assessment (PA), to be delivered by the HKIAAT. It will consist of three subjects:

Ethics in business and the profession
Authority and structure of the profession
Current non-technical issues facing the profession of accountancy

For syllabus of the PA, please click here.

The PA will be in the form of a 25-hour self-study programme, followed by a 3-hour workshop covering the three subjects. It will be assessed by general participation in the workshop (25%) and a closed-book multiple-choice examination (75%).

Format and Assessment

Assessment of Workshop:

Observation	Marks
General participation and pre-workshop exercise	10
Team participation and group discussion	15
Total	25

Format of Examination:

Section A	Marks
Section A: 25 multiple-choice questions (1 mark each)	25
Section B: 25 multiple-choice questions (2 marks each)	50
Total	75

HKIAAT has prepared the pilot paper of the PA Examination. Please click here to download.

Enrolment Requirements

Students who are graduates of the AAT Examination and have paid the enrolment fee are eligible for enrolment in the PA. To download the enrolment form, please click here.

Workshop and Examination Dates

The PA will be offered on a quarterly basis with workshops and examinations being held in February, May, August and November each year.

Timetable for 2012

Date	Time	Enrolment Application Period
February 2012 Session Sunday, 19 February 2012	PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m.	From 1 November 2011 to 15 December 2011
May 2012 Session Sunday, 20 May 2012	PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m.	From 1 February 2012 to 15 March 2012
August 2012 Session Sunday, 19 August 2012	PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m.	From 1 May 2012 to 15 June 2012
November 2012 Session Sunday, 18 November 2012	PA Workshop 9:30 a.m. – 12:30 p.m. PA Examination 2:30 p.m. – 4:00 p.m.	From 1 August 2012 to 15 September 2012

Fee Structure

Nature of fees	Amount
Enrolment Fee (for workshop and examination)	HK$1,100
Package (including enrolment of workshop and examination, and purchase of study pack)	HK$1,280

* All fees may be subject to revision. A surchage of HK$110 will be levied on every returned cheque. Fees paid are non-transferrable and non-refundable.

Enrolment Regulations

The eight papers of the AAT Examination together with the PA must be completed within 10 years from the date of first registration as an AAT student.
Students must attend both of the workshop and examination offered in the same PA session and have an overall pass result before they can graduate.
PA results will be retained in our records with no time limit.
Students re-sitting PA that they have previously passed should note that the most current result prevails.
No exemption will be granted for PA.

Student Handbook

All registered students are advised to read the details contained in the Student Handbook carefully. Please note that all information contained in this Handbook is correct as at the date of publication. All changes affecting students will be announced through the HKIAAT e-newsletter “AAT Express”. It is therefore very important that students read this Handbook, the e-newsletter and the Journal with great care and observe the rules and regulations contained therein.

For the Student Handbook (December 2011 version), please click here.

Full version of the New Qualification Framework Final Paper

(Please click image to download the final paper of the New Qualification Framework)

Important Note:

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details. The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Student Awards

In recognition of the outstanding performance of students, the HKIAAT issues top student awards to the best performer of the PBE in each examination session. The top graduate of each examination session will also receive the Qualification Programme scholarship award offered by the Hong Kong Institute of CPAs in the form of waiver of fees to study the programme. The awardees will receive a certificate of merit and cash prize presented at the Annual Dinner and Prize Presentation Ceremony held each year.

Sharing from June 2011 Top Students

Paper I – PBE Financial Accounting Pau Lu Fai Job Title: Accounts Clerk Company: Tammy Travel (International) Limited Mr. Pau graduated with a Diploma in Accounting Studies from the Hong Kong School of Commerce. He studied for the examination by himself.
Paper II – PBE Management Accounting and Finance Kwan Hoi Yin Job Title: Accounts Clerk Company: Yip, Tse & Tang Miss Kwan graduated with a Higher Diploma in Business (Accounting) from The University of Hong Kong School of Professional and Continuing Education (HKU SPACE). She completed the preparatory programme for PBE II at HKU SPACE.
Paper III – PBE Auditing and Information Systems Chan Ka Lok Job Title: Semi Senior Accountant Company: ANDA CPA Limited Mr. Chan graduated with a Bachelor of Social Science in Geography at The Chinese University of Hong Kong. He studied for the examination by himself.
Paper IV – PBE Business Law and Taxation Chow Yiu Lam Job Title: Accounts Assistant Company: Ernst & Young Tax Services Ltd. Mr. Chow graduated with a Bachelor of Business Administration (Business Management) from City University of Hong Kong. He studied for the examination by himself.

Click the below link to view the sharing of top students of past examination session:

Transitional Arrangements

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details.

The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Student Awards

In recognition of the outstanding performance of students, the HKIAAT issues top student awards to the best performer of the AAT Examination in each examination session. The awardees will receive a certificate of merit and cash prize presented at the Prize Presentation Ceremony held each year.

Sharing from June 2011 Top Students

Paper 1 –Accounting and Computerized Accounts Wong Chun Hung Mr. Wong completed the Certificate in Fundamentals of Accounting and Computerized Accounts programme at the Hong Kong Institute of Management.
Paper 2 – Business Communication and Organization and Management Yip Tsz Chung Mr. Yip is a student at The Chinese University of Hong Kong, studying for a Bachelor of Business Administration. He studied for the AAT Examination by himself.
Paper 3 – Management Accounting Tang Tsz Yin Mr. Tang graduated with a Bachelor of Business Administration (Economics) from the Hong Kong Baptist University.
Paper 4 – Business Economics and Financial Mathematics Wong Ho Leung Job title: Teaching Assistant Industry: Joy Gala Limited Mr. Wong graduated with a Bachelor of Engineering (Electronic Engineering) from The Chinese University of Hong Kong. He studied for the examination by himself.
Paper 5 – Principles of Taxation Mok Yuk Ying Job title: Accounts Clerk Industry: GS Global Hong Kong Limited Miss Mok completed the Certificate in Principles of Taxation programme at the Hong Kong Institute of Management.
Paper 6 – Fundamentals of Business Law Li Shan Shan Job title: Senior Accountant Industry: CPA firm Ms. Li studied for the examination by herself.
Paper 7 – Financial Accounting Tsoi Ngan Kwan Miss Tsoi completed the Certificate in Financial Accounting programme at the Hong Kong Institute of Management.
Paper 8 – Principles of Auditing and Management Information Systems Lau Ngai Fai Mr. Lau graduated with a Higher Diploma in Accountancy and Information Systems from the Hong Kong Institute of Vocational Education.

Click the below link to view the sharing of top students of past examination session:

Transitional Arrangements

HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details.

The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Prospective AAT e-Flash

The HKIAAT has launched an eNewsletter highlighting the news of HKIAAT and information about accountancy profession for prospective AAT students. We believe that this eNewsletter could help you develop a closer relationship with the HKIAAT.

Latest issue:
(Click image to view)

Tertiary Institute Group (December 2011 issue)

Secondary School Group (Chi) (October 2011 issue)

Secondary School Group (Eng) (October 2011 issue)

Past Issues

Click here to read past issues.

Comments and Subscription

If you have any comments on the PAAT e-Flash or want to subscribe, please email to hkiaat@hkiaat.org
.

The HKIAAT Accounting and Business Management Case Competition 2011-2012 - Tertiary Institute Group

Downloads:

Question paper & report guideline

Briefing session powerpoint

Videos and reports of last year's competition

(Click to download the leaflet)

The Accounting and Business Management Case Competition 2011-2012 aims to enhance sub-degree students and Prospective AAT Club members’ ability in using accounting information for business development and to enhance their soft skills as required by today’s business world.

This year, we are collaborating with the China General Chamber of Commerce (CGCC), a national-level industrial organization approved by the State Council and registered with the Ministry of Civil Affairs of the PRC, to introduce the case competition to college students from the PRC. Students who enter the final of the China Business Skills Competition organized by the CGCC will be invited to join our case competition, and the most outstanding PRC team(s) will compete alongside the Hong Kong merit teams for the championship on the oral presentation day.

There are five great reasons for joining the Competition:

The Hong Kong winning team will be awarded an internship, allowing them to gain valuable work experience from Ocean Park;

Get real world experience by applying technical knowledge to a practical business context;

Join the professional development seminars for free;

Join the "Young reporters" programme to meet and interact with CPAs; and

Visit Ocean Park to gain a better understanding of the workplace environment.

Selected company
Ocean Park Corporation
Competition schedule

Tue, 1 Nov 2011 Announcement of questions for written report, click here to download the question paper and report guideline

Wed, 9 Nov 2011 Briefing session
Time:1530-1600
Venue: HKIAAT, 27/F., Wu Chung House, Wanchai

Mon, 14 Nov 2011 Registration deadline of competition and business seminar

Sat, 3 Dec 2011 Business Seminar
Time:0930-1230
Venue: Caritas Kowloon Community Hall-3/F.,256A Prince Edward Road, Kln (Location map)

Speakers:
"Operation of Ocean Park Corporation" by Matthias Li, Deputy Chief Executive and CFO, Ocean Park Corporation
"Analyzing financial reports" by Miss Janet Kwan, Lecturer of Hong Kong Baptist University
"Business proposal writing" by Miss Vivien Ho, Lecturer of HKU SPACE

Wed, 1 Feb 2012 Deadline for submission of written report (PRC teams)

Mon, 13 Feb 2012 Deadline for submission of written report (Hong Kong teams)

Wed, 21 Mar 2012 Announcement of outstanding performance teams and financial teams to take part in the oral presentation

Mon, 26 – Fri, 30 Mar 2012 Presentation skills workshop# (For Hong Kong finalist teams only)

Sat, 21 Apr 2012 Oral presentation competition and award presentation ceremony**

Eligibility

Admission to the competition is on a team basis. Students are required to form teams of three to four members, all of whom must study at the same institute.

There is no limit on the number of participating teams from each institute.

Hong Kong

Prospective AAT (PAAT) Club members who are studying full-time sub-degree programmes in Hong Kong are eligible to participate in this competition.

Non-PAAT Club members are also welcome to join the competition. The PAAT Club membership application is included as part of the competition registration. Visit http://www.hkiaat.org for details of the PAAT Club and benefits for members.

PRC

PRC college students who have entered the final round of China Business Skills Competition organized by China General Chamber of Commerce are eligible to participate in this competition.

Enquiry

For enquiries, please contact Miss Tinky Wong at 2823-0623 or email to tinky.wong@hkiaat.org.

To view the highlight of 2010-2011 competition, please click here.

The HKIAAT Accounting and Business Management Case Competition 2010-2011 - Secondary School Group

Downloads:

Question paper & report guideline - English version / 中文版

Briefing session powerpoint

Videos and reports of last year's competition

(Click to download the leaflet)

The Accounting and Business Management Case Competition 2011-2012 is organized by Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) and co-organized by the Education Bureau. It aims to enhance senior secondary school students, especially those studying Business, Accounting and Financial Studies, ability in using accounting information for business development and to enhance their soft skills as required by today’s business world.

There are four great reasons for joining the Competition:

Get real world experience by applying technical knowledge to a practical business context;

Join the professional development seminars for free;

Join the "Young reporters" programme to meet and interact with CPAs; and

Visit Ocean Park to gain a better understanding of the workplace environment.

Selected company
Ocean Park Corporation
Competition schedule

Tue, 1 Nov 2011 Announcement of questions for written report, click to download the question paper and report guideline (English version) (中文版)

Wed, 9 Nov 2011 Briefing session
Time:1600-1530
Venue: HKIAAT, 27/F., Wu Chung House, Wanchai

Mon, 14 Nov 2011 Registration deadline of competition and business seminar

Sat, 3 Dec 2011 Business Seminar
Time:0930-1230
Venue: Caritas Kowloon Community Hall-3/F.,256A Prince Edward Road, Kln (Location map)

Speakers:
"Operation of Ocean Park Corporation" by Matthias Li, Deputy Chief Executive and CFO, Ocean Park Corporation
"Analyzing financial reports" by Miss Janet Kwan, Lecturer of Hong Kong Baptist University
"Business proposal writing" by Miss Vivien Ho, Lecturer of HKU SPACE

Wed, 1 Feb 2012 Deadline for submission of written report (PRC teams)

Mon, 13 Feb 2012 Deadline for submission of written report (Hong Kong teams)

Wed, 21 Mar 2012 Announcement of outstanding performance teams and financial teams to take part in the oral presentation

Mon, 26 – Fri, 30 Mar 2012 Presentation skills workshop# (For Hong Kong finalist teams only)

Sat, 21 Apr 2012 Oral presentation competition and award presentation ceremony**

Eligibility

Full-time Secondary 4 to 7 students are eligible to participate in this competition.

Admission to the competition is on a team basis. Students are required to form teams of three to four members (can be from different levels), all of whom must study at the same school.

Each school shall nominate a maximum of eight participating teams.

Enquiry

For enquiries, please contact Miss Keilie Ng at 2823-0622 or Miss Elly Au at 2823-0624.

To view the highlight of 2010-2011 competition, please click here.

CPD Programmes

Upon registration, members are required to comply with the Continuing Professional
Development (CPD) requirements as may be prescribed by regulations promulgated from time to time by the Board. The current requirement is 20 hours (on a pro-rata basis) of unstructured CPD.

We offer members lifelong learning opportunities via our CPD Programme. You receive regular invitations to participate in technical and industry-related seminars and workshops we organise, and also those organised by the Hong Kong Institute of CPAs.

HKIAAT CPD programmes for members and students
View upcoming CPD programmes

As our registered members / students you are eligible to enroll in the CPD programmes organized by HKICPA and enjoy the same discounted rate that HKICPA offered to its members / students as follows:

HKICPA CPD programmes for members
View upcoming CPD programmes & download application form
(Online enrollment facility is presently not available to HKIAAT members and students)

HKICPA CPD activities for students
View upcoming training functions & download application form

T/Dialogue Archives

Past Issues

2011

2010

2009

2008

2007

2006

Learning Centre

Accounting Standards

Topic Author Publication Date

HKAS 24 "Related Party Disclosures" Stella So Oct 10

HKAS 24 (Revised) – Related Party Disclosures Dr Teresa M H Ho Apr 10

HKAS 8 “Accounting policies, changes in accounting estimates and errors” Dr Teresa M H Ho Oct 09

HKAS 39 "Financial Instruments – Recognition and Measurement" Lindy W W Yau and Morris Y M Kwok Oct 08

HKAS 1 (Revised) “Presentation of Financial Statements” Lisa Wong Oct 08

HKFRS 8 "Operating Segments" and HKAS 34 "Interim Financial Reporting" Dr Stella So Oct 08

HKAS 12 Income Taxes Dr Stella So Jun 08

HKAS 32 Financial Instruments: Disclosure and Presentation Lindy Yau & Morris Kwok Feb 08

HKAS 27 Consolidated and Separate Financial Statements Lindy Yau & Morris Kwok Dec 07

HKAS 10 Events after the Balance Sheet Date Christine Leung Oct 07

HKAS 37 Provisions, Contingent Liabilities and Contingent Assets Christine Leung Aug 07

Auditing and Management Information Systems

Topic Author Publication Date

All you need to know about audit sampling David Chow Oct 10

Modifications to Auditor's Opinion and Auditor's Report David Chow Apr 10

Professional Ethics in Auditing Gordon Kiernander Oct 09

Evolution of Information Systems David Chow Oct 09

Analytical Procedures – A Powerful Tool for Auditors David Chow Apr 09

Computer Auditing – Control Matters David Chow Oct 08

Audit Documentation David Chow Apr 08

Auditor's Responsibilities on Subsequent Events Shirley Wong Feb 08

Business Communication and Organization and Management

Topic Author Publication Date

Accounting, Finance & Capital Budgeting Sebastian A Bombaci Oct 10

Marketing Sebastian A Bombaci Oct 09

Management Structures Sebastian A Bombaci Apr 09

Business Economics and Financial Mathematics

Topic Author Publication Date

Capital Budgeting: Net Present Value vs Internal Rate of Return Y O Lam Oct 11

Decision making made easy Y O Lam Apr 11

Index Numbers Y O Lam Oct 10

Graphical Presentation for Statistical Data Y O Lam Apr 10

The Road to Success – Understanding business economics and financial mathematics Y O Lam Apr 09

Business Law & Taxation

Topic Author Publication Date

Highlights of the Revenue Proposals in the 2011/12 Budget Dr Dora L Y Lee Apr 11

Taxation of Environment-friendly Vehicles Dr Dora L Y Lee Apr 11

Defence against negligence Tony Chow Apr 11

Case Study on tort of Defamation Alfred Chan Oct 10

Highlights of the Revenue Proposals in the 2010/11 Budget Dr Dora L Y Lee Apr 10

Taxation of Environmental Protection Installations Dr Dora L Y Lee Apr 10

Stop Abusing the Protection of Wages on Insolvency Fund Stephen Chan Apr 10

Taxation of Environmental Protection Machinery Dr Dora L Y Lee Oct 09

What would you do if you got ripped off at a beauty centre? (Part II) Tony Chow Oct 09

What would you do if you got ripped off at a beauty centre? (Part I) Tony Chow Apr 09

Directors’ duties in Hong Kong: codify or not? Stephen Chan Apr 09

Highlights of the revenue proposals in the 2009/10 budget Dr Dora L Y Lee Apr 09

Would you panic if you broke a $60,000 vase in a shop? Tony Chow Oct 08

Salaries Tax – Taxation of Share Award Benefits Dr Dora L Y Lee Oct 08

Financial Accounting & Reporting

Topic Author Publication Date

Does a present obligation resulting from a past event under HKAS 37 "Provisions, Contingent Liabilities and Contingent Assets" exist? Annie Mok Oct 11

HKAS 1 "Presentation of Financial Statements" Patrick P.H. Ng and Morris Y.M. Kwok Oct 11

Group reorganization Part II K C Cheng Apr 11

Group reorganization Part I K C Cheng Oct 10

The Cost Model and the Revaluation Model under HKAS 16 "Property, Plant and Equipment" Annie Mok and David Lai Oct 10

Addressing Going Concern K C Cheng Jul 09

Accounting Changes the World, the World Changes Accounting! K C Cheng and S W Tong Apr 09

Accounting for Leases Dr Teresa M H Ho Apr 09

How to deal with questions on assessing the performance of a company? Dr Teresa M H Ho Oct 08

Consolidation Procedures–Intra-group Transactions Between Parent and Subsidiary Dr Teresa M H Ho Apr 08

Business Combinations and Purchase Method of Accounting Dr Teresa M H Ho Oct 07

Financial Management

Topic Author Publication Date

Weighted Average Cost of Capital Simon S P Lee Oct 08

Management Accounting & Finance

Topic Author Publication Date

Stakeholders and corporate governance Simon S P Lee Oct 11

Absorption and marginal costing Andy T M Li Oct 11

Activity based costing Andy T M Li Oct 11

Competitor analysis and accounting Dr C C Steve Fong Oct 11

Cost accumulation using absorption costing Andy T M Li Apr 11

Cost Drivers and Company Activities Dr C C Steve Fong Apr 11

Relevant costs in decision making Simon S P Lee Apr 11

Implementation of Strategic Management Accounting Dr C C Steve Fong Oct 10

Incremental Analysis for Decision Making Simon S P Lee Apr 10

Transfer Pricing Simon S P Lee Oct 09

Dividend Policy Simon S P Lee Apr 09

Mainland-related

Topic Author Publication Date

A Case Study on Direct Labour Costs for Small and Medium-sized Industrial Enterprises in China Dr C C Steve Fong Jun 07

New PRC Accounting Standards–A Milestone (Part III) Patrick P H Ng & Chris K C Lau Apr 07

New PRC Accounting Standards–A Milestone (Part II) Patrick P H Ng & Chris K C Lau Feb 07

New PRC Accounting Standards–A Milestone (Part I) Patrick P H Ng & Chris K C Lau Dec 06

Other Topics

Topic Author Publication Date

Techniques in handling computerized accounts Bruce Li Apr 11

Examination Techniques Dr Teresa M H Ho Dec 07

Comparison of Two Popular Accounting Software Packages for Small and Medium Enterprises Dr C C Steve Fong Aug 07

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Links to HKICPA PRC related issues

Good News !

HKICPA members' rate is now extended to HKIAAT members and students enrolled in HKICPA training activities !

You are welcome to click on the following links to read PRC related articles and to join PRC training activities offered by HKICPA :

New and Noteworthy
Updated news and new training activities on PRC topics

PRC Accounting & Taxation Workshops
Regular workshop application details on PRC Accounting , Auditing , Taxation ,
Capital market and Corporate governance

PRC Taxation Related Issues
Articles and visit reports on PRC legal and taxation issues

PRC Related Information

Organisation

Website

Beijing Institute of Certified Public Accountants
北京註冊會計師協會 www.bicpa.org.cn

Chinese Institute of Certified Public Accountants
中國註冊會計師協會 www.cicpa.org.cn

Hong Kong Chamber of Commerce in China - Guangdong
中國香港(地區)商會 - 廣東 www.hkcccgd.org

Hong Kong Economic and Trade Office in Guangdong,
The Government of the Hong Kong Special Administrative Region
香港特別行政區政府駐粵經濟貿易辦事處 www.gdeto.gov.hk

Shanghai National Accounting Institute
- 上海國家會計學院
- 中國會計視野 www.snai.edu
www.esnai.com

Shenzhen Institute of Certified Public Accountants
深圳市註冊會計師協會 www.cpasz.org

Network of Shenzhen Accountants
深圳會計網 www.szacc.com

Beijing Personnel Testing Authority
北京市人事考試網 www.bjpta.gov.cn

Network of Beijing Accountants
北京會計網 www.kuaiji.com.cn

Ministry of Finance People's Republic of China>
中華人民共和國財政部 www.mof.gov.cn

Link

全國會計專業技術資格考試
(Accounting Professional Technician Qualification Examination)

全國會計專業技術資格考試 (考試簡介)

全國會計專業技術資格考試報考條件

關於香港、澳門居民有關報名參加考試問題的通知

Link

全國會計從業資格考試
(Accounting Qualification Certificate Examination)

全國會計從業資格管理辦法

關於2006年全國會計從業資格考試事項的通知

2005年下半年全國會計從業資格會計專業知識考試資訊通知

怎樣取得《全國會計從業資格證》

全國會計從業資格證書

Welcome to the Members' Zone

Welcome to the Members' Zone. This zone is solely designed for you as our registered members where you'll find useful information and news about our membership.

For security reasons, this area is protected by a designated password which will be updated from time to time. You will be informed of the new password via email. Please do not disclose it to any third party for the sake of keeping the privacy of this area.

Upcoming events

BAFS students' study and career development seminar
Sunday, 25 March 2012

For details, please click here.

Date: 25 March 2012 (Sunday)

Time: 2:30pm to 3:30pm

Venue: 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong

Targets: BAFS students and their parents / teachers

Register online. For details, please click here.
Bachelor of Professional Accounting with Honours (BPAHB) Programme Information Session
Thursday, 8 March 2012
BPAHB is organized jointly by the Hong Kong Institute of Certified Public Accountants (HKICPA) and Open University of Hong Kong (OUHK). It is an accredited accountancy degree programme under HKICPA. The free information session provides an opportunity for prospective students to obtain information regarding the BPAHB programme.

Date: 8 March 2012 (Thursday)

Time: 7:00pm to 8:30pm

Venue: 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong

Targets: HKIAAT students and graduates, diploma, higher diploma and associate degree students are welcome!

Speaker: Representative from OUHK

Register online. For details, please click here.
AAT Qualification Information Session

The free information session provides an opportunity for prospective students to obtain information regarding the AAT Examination, membership structure and the prospect of attaining an AAT qualification. This information session will be held from time to time, please join our Prospective AAT Club if you would like to receive our notice for the next session.

Upcoming Activities

CPD Seminar
Our CPD seminars can help you update your skills and knowledge. The next event is:

Topic: Workshop on Profits Tax Computation

Date: Wednesday, 22 February 2012

Time: 7:00 p.m. – 10:00 p.m.

Fee: HK$120 for HKIAAT members / students
HK$150 for non-HKIAAT members

Click here to enrol.

Suggestion Box

Suggestions on member benefits and services
Fields marked (*) are required

Name :*

E-mail address :*

Membership No. :*

Telephone :

Message :*

Employment Placement Service

We provide online employment placement service to assist you in finding accounting-related jobs. click here for the latest posts on offer.

Members' Activities

As our member, you have the privilege to join the Meet-the-President session organised on a regular basis. This is a great occasion that gives members a great opportunity to exchange their views on the HKIAAT's affairs and to learn more about life as an accounting technician. It is held in an informal and cozy ambience where members can mingle with the President, Vice-Presidents or other members of the Board who are practitioners. Members can also take the opportunity to get acquainted with their peers.

You are also welcome to join other activities such as seminars, outdoor activities, China visit, company visit, etc organised from time to time to widen members' scope of horizon and exposure.

Upcoming activities

Continuing Professional Development

Upon registration, members are required to comply with the Continuing Professional
Development (CPD) requirements as may be prescribed by regulations promulgated from time to time by the Board. The current requirement is 20 hours (on a pro-rata basis) of unstructured CPD.

The number of hours credited towards the 20 hours requirement will be calculated on an hour-to-hour basis in respect of attending seminars and talks. For such activities, any break time, absence longer than 5 minutes or multiple absents during the talk will not be counted.

Guidelines on CPD

CPD Record Form

CPD Declaration Form

Upcoming CPD Programmes

The Hong Kong Institute of CPAs organises CPD programmes from time to time. Our members will enjoy the same fee as the Institute's members and students. If you are interested, please visit the Institute's website at www.hkicpa.org.hk for more details.

Statistics Highlights

Snapshot of the December 2005 Graduates
Statistical analysis of December 2005 graduates was conducted by the HKIAAT based on a questionnaire to which 39% of the 378 graduates responded. It shows that 31% of the graduates completed the Accounting Technician Examination within 2 years of registering as students, while 36% of them took more than 5 years. 47% of the graduates are under 28 years old. Looking at their career path, 62% of the graduates work in the commercial sector while 19% of them work in CPA firms. When it comes to monthly salaries, 60% of the graduates earn between $10,000 and $19,999 and 4% of them earn $20,000 or more.

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Student and Graduate Statistics

Total number of students as at 30 June 2005: 7928.

Accounting Techinican Examination (ATE): 7428.

Professional Bridging Examination (PBE): 554.

(I) Gender

Accounting Technician Examinations

Male: 1929 26%

Female: 5499 74%

Professional Bridging Examinations

Male: 190 34%

Female: 364 66%

(II) Educational Background

Level of Education No. of students (ATE) % No. of students (PBE) %

Local - HKCEE 1226 16.50% - -

- HKALE/HKHLE 247 3.33% - -

- Certificate/Diploma 2892 38.93% - -

- Degree 43 0.58% - -

Overseas - GCE 30 0.40% - -

- LCC 926 12.47% - -

- Certificate/Diploma 65 0.87% - -

- Degree or above 109 1.47% - -

Professional Examinations 57 0.77% - -

HKIAAT Graduate - - 554 100%

Others 1833 24.68% - -

Total 7428 100% 554 100%

(III) Age Group

Age Range No. of students (ATE) % No. of students (PBE) %

16 - 20 434 5.84% 2 0.36%

21 - 25 1892 25.47% 157 28.34%

26 - 30 1780 23.96% 142 25.63%

31 - 35 1638 22.05% 121 21.84%

36 - 40 989 13.32% 67 12.10%

41 and above 695 9.36% 65 11.73%

Total 7428 100% 554 100%

Reciprocal Membership Agreement

We have signed a reciprocal membership agreement (RMA) with the Association of Accounting Technicians in the United Kingdom (UKAAT). A delegate comprising the President, the Immediate Past President, the Institute Secretary and the Secretary General went to London for the signing ceremony on 20 February 2006.

The RMA signifies both bodies share the common interests in the advancement of the accountancy profession, with an aim to maintain and strengthen the professional standard of accounting technicians.

Under the RMA, members of both bodies will be mutually recognised and members will be eligible to apply for the membership of the other body. This is a significant milestone of HKIAAT's history which is solely for the benefit of its members.

Mr Trevor Salmon, the then UKAAT President (left) and Mr Doug Oxley, HKIAAT President (right) signing the Reciprocal Membership Agreement.

Details of the RMA

Learning Support

Support by the HKIAAT

Accredited programme providers

HKIAAT examinations course providers

Support by the HKIAAT

Examination technique seminars, technical seminars, CPD programmes

Study texts available at the HKIAAT counter and in major bookstores (members and students enjoy 20% discount upon purchase at the HKIAAT counter)

Q&A booklets for each examination session (each costs HK$15, HK$10 each for old syllabus)

Accredited programme providers
Many accounting programmes of various education institutes have been accredited by the HKIAAT and graduates are eligible to claim from various papers of the Accredited Accounting Technician Examination. Please note, however, that the information provided here is for reference only and is subject to change without notice.

List of accredited programme providers:

New Exemption Policy and List of Exemptions Awarded under the New Qualification Framework (August 2009 version) (for graduates of accredited programmes offered by educational institutions effective from intakes of 2009/2010 academic year)

Exemption Policy and List of Exemptions Awarded (February 2009 version) (for graduates who commenced the accredited programmes before 2009/2010 academic year)

HKIAAT examination course providers
Please note that the information is provided for students' ease of reference only. It does not necessarily mean that the HKIAAT recommends these courses to students.
Employees Retraining Courses – Module Certificate in Accredited Accounting Technician Training (for AAT Exam)

Institute Contact Number

School of Continuing and Professional Education, City University of Hong Kong (SCOPE) 3442 5294 /
3442 7423

Hong Kong College of Technology 2711 9296 /
2711 9820

HKMA College of Further Education 2448 5111

For more information about the ERB courses, please click here.
Other AAT Exam and PBE courses

Institute Course Name Contact Number

Accredited Accounting Technician Examination

School of Continuing and Professional Education, City University of Hong Kong (SCOPE) HKIAAT/CityU Preparatory Course for the Accredited Accounting Technician Examination
3442 5294 /
3442 7423

Hong Kong College of Technology Preparatory Course for the Accredited Accounting Technician Examination
2926 1222

Hong Kong Institute of Continuing Higher Education Preparatory Course for the Accredited Accounting Technician Examination
3578 9478

Hong Kong School of Commerce Preparatory Course for the Accredited Accounting Technician Examination 2578 1914
(North Point)
2730 5653
(Tsimshatsui)

The Hong Kong Management Association Preparatory Course and Revision Programme for the Accredited Accounting Technician Examination 2774 8500 /
2448 5111

The University of Hong Kong (SPACE) Preparatory Course for the Accredited Accounting Technician Examination 2867 8474

Institute of Professional Education and Knowledge, Vocational Training Council HKIAAT Examination Preparatory and Revision Courses
2836 1744

YMCA College of Continuing Education Preparatory Course for the Accredited Accounting Technician Examination
2268 7733

Professional Bridging Examination

School of Continuing and Professional Education, City University of Hong Kong (SCOPE) HKIAAT/CityU Preparatory Courses for the Professional Bridging Examination 3442 5294 /
3442 7423

Hong Kong College of Technology Preparatory Course for the Professional Bridging Examination 2926 1222

Hong Kong School of Commerce Preparatory Course for the Professional Bridging Examination 2578 1914
(North Point)
2730 5653
(Tsimshatsui)

The University of Hong Kong (SPACE) Preparatory Course for the Professional Bridging Examination 2867 8474

Institute of Professional Education and Knowledge, Vocational Training Council HKIAAT Professional Bridging Examination Preparatory Courses 2836 1744

Site Map

About Us

Mission & Objects

Organisation Structure

Qualification

Pathway to Success

Certified Accounts Clerk (CAC)

Accredited Accounting Technician (AAT) Examination

Professional Bridging Examination (PBE)

Applied Learning for Senior Secondary Students

Learning Support

Views of HKIAAT Stakeholders

Membership

Membership Structure

Professional Assessment

Registration Procedures

Reciprocal Membership Agreement

Continuing Professional Development

Guidelines on CPD Activities

CPD Programmes

Member and Student Services

Member and Student Activities

Learning Centre

Services and Support

Discount Offers

Library and Members' Lounge

AAT-branded Merchandise

Publications

AAT Express

Prospective AAT e-Flash

Journal

Annual Report

Study Text

Q & A

Employment

Job Opportunity at HKIAAT

Placement Service

Accounting and Business Management Case Competition

Secondary Schools Group

Tertiary Institute Groups

What's New

Contact Us

FAQ

Downloads

Links

Downloads

Please download Acrobat reader before downloading the following forms (in PDF format):

Brochures and Information Sheet

New Qualification Framework for the Hong Kong Accredited Accounting Technicians

New Qualification Framework Accreditation / Re-accreditation Documents for Programme Providers

Student Handbook

Exemption Policy and List of Exemptions Awarded for the AAT Examination

Registration Forms

Application Forms

Exemption and Re-instatement Forms

Order Forms

Personal Record Update Form

Loan Application

CPD Record Form

Accounting Software Download

Employment Placement Service Application Form

AAT Foundation Examination

HKIAAT (Secondary School Group) Scholarship

HKIAAT Scholarship

Brochures and Information Sheet

Corporate Brochure

Qualification Brochure

Information Sheet

New Qualification Framework for the Hong Kong Accredited Accounting Technicians

Final paper
Full version of the final Paper

Important Note:
HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details. The transitional arrangements set out here supersede the previous one printed in the above final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Finalized syllabuses and transitional arrangements
Finalised syllabus of AAT Examination

Finalised syllabus of PA

Finalised syllabus of PBE

Transitional arrangements

New Qualification Framework Accreditation / Re-accreditation Documents for Programme Providers

Exemption Policy and Assessment Procedures

Main areas to be considered by the Assessment Team for Exemption (Appendix II)

Checklist of Materials to be Submitted for Application of Accreditation / Re-accreditation (Appendix IV)

Contract of Undertaking for Conducting Accreditation/Re-accreditation Exercise of Programme(s) for the Purpose of Seeking Exemption from the AAT Examination of HKIAAT (Appendix VI)

Competency Requirements Questionnaire (Appendix I)

Main Assessment Areas Questionnaire (Appendix III)

Summary Statistics and Profile of Teaching Staff Involved in the Corresponding Subjects that Claim for Exemption (Appendix III - Annex a)

Details of Assessment Methodology & Overall Passing Rate of Internal Examinations (Appendix III - Annex b)

Review Report on Examination Papers and Sample Scripts (Appendix III - Annex c)

External Examiner's Report (Appendix III - Annex d)

Guidelines on Appointment of External Examiner (Appendix V)

Student Handbook

Student Handbook

Exemption Policy and List of Exemptions Awarded for the AAT Examination

New Exemption Policy and List of Exemptions Awarded under the New Qualification Framework (Dec 2011 version) (for graduates of accredited programmes offered by educational institutions effective from intakes of 2009/2010 academic year)

Exemption Policy and List of Exemptions Awarded (February 2009 version) (for graduates who commenced the accredited programmes before 2009/2010 academic year)

Registration Forms

Student Registration Form for Accredited Accounting Technician Examination

Student Registration Form for Professional Bridging Examination

Application Forms

Application Form for Registration as an HKIAAT Associate Member

Application for Advancement to Fellowship

Application Form for Membership / Student Card

Application Form for PAAT Club

Exemption and Re-instatement Forms

Exemption Application Form - Accredited Accounting Technician Examination

Re-instatement Form - Accredited Accounting Technician Examination

Re-instatement Form - Professional Bridging Examination

Order Forms

Study Texts for the New Qualification Framework Order Form (for students)

Study Texts for the New Qualification Framework Order Form (for education institutes)

Q&A Mail Order Form (Accredited Accounting Technician Examination - New Qualification Framework)

Q&A Mail Order Form (Professional Bridging Examination - New Qualification Framework)

Q&A Mail Order Form (Accounting Technician Examination - old syllabus)

Q&A Mail Order Form (Professional Bridging Examination - old syllabus)

Souvenirs Order Form

HKIAAT Journal - T/Dialogue Subscription Form

Personal Record Update Form

Personal Record Update Form

Loan Application

Loan Application Form

Guidance Notes for Loan Application

CPD Record Form

CPD Record Form

Accounting Software Download

MYOB Premier Plus Version 13 (English) (© MYOB Technology Pty Ltd)
MYOB Premier Plus Version 13 (Chinese) (© MYOB Technology Pty Ltd)

Employment Placement Service Application Form

Employment Placement Service Application Form

AAT Foundation Examination

AAT Foundation Examination leaflet
AAT Foundation Examination Enrolment Form(Individual Application)
AAT Foundation Examination Enrolment Form(Block Application)
School Talk / Visit Request Form

HKIAAT (Secondary School Group) Scholarship

HKIAAT (Secondary School Group) Scholarship Nomination Form

HKIAAT Scholarship

HKIAAT Scholarship Nomination Form

Links

Professional Bodies

Hong Kong Institute of Certified Public Accountants

Association of Accounting Technicians in the United Kingdom

Association of Accounting Technicians Australia

Confederation of Asian and Pacific Accountants

International Federation of Accountants

KnowledgeNet for Accountants in Business

Government and related organisations

Education Bureau

Employees Retraining Board

Hong Kong Examinations and Assessment Authority

Hong Kong Trade Development Council

Support and Consultation Centre for SMEs, Trade and Industry Department

Contact Us

Our doors are always open.
We are always pleased to meet you and tell you more about our mission, our members and the accounting in Hong Kong.

We are just a phone call away and you are welcome to visit us:
Office

Address: 27/F, Wu Chung House
213 Queen's Road East
Wanchai, HK

Tel: 2823-0600

Fax: 2823-0606

Hotline: 2823-0660

E-mail

Opening hours: 9:00 am – 6:00 pm (Mon – Fri)
9:00 am – 12:00 noon (Sat)

Library

Address: 27/F, Wu Chung House
213 Queen's Road East
Wanchai, HK

Opening hours: 9:00 am – 7:00 pm (Mon – Fri)
9:00 am – 12:00 noon (Sat)

Location Map

Please click the image to enlarge

FAQ

What is the minimum entry requirement for attempting examinations?

If I possess accounting-related qualifications, can I get an exemption from the examination?

Under the new qualification framework, is there any time limit for completion of the new examinations? Do I have to take the papers in sequence? How many papers can I take in each sitting?

I have just registered with HKIAAT to take the accounting technician examination. If I cannot complete all the papers by December 2008, will there be any transitional arrangements for me?

Will I have more papers to sit when the new qualification framework is launched?

I have been on the student register since 2002. Will I be bound by the 10-year time limit to complete all eight papers and the professional assessment?

Will I lose any papers that I have already been passed after the conversion?

I am studying for an HKIAAT accredited programme. Will I be eligible for a credit transfer under the new qualification framework?

Is membership with the HKIAAT a pre-requisite for taking the professional bridging examination (PBE)?

How often will the professional assessment be offered? How will it be assessed? What is the medium of instruction for the workshop?

Can I take the professional assessment concurrently with the AAT examination? Can I claim an exemption from the professional assessment if I have taken similar subjects in my accounting study?

What is the period of practical experience that will be considered as valid for membership admission?

I am a past member of the HKIAAT. Do I need to take the professional assessment if I wish to reinstate my status as an associate member?

How can I attain a professional accountancy qualification through the HKIAAT?

Where can I find relevant courses to prepare for the examination? Does the HKIAAT offer any assistance?

What services will be provided to registered students?

Q: What is the minimum entry requirement for attempting examinations?

A: Accredited Accounting Technician (AAT) Examination

Age 16

Register as AAT Examination student

Professional Bridging Examination (PBE)

Completion of the AAT Examination (by examinations and/or exemption)

Register as PBE student

Q: If I possess accounting-related qualifications, can I get an exemption from the examination?
A: Exemptions are offered to those who possess a comparable level of competency. For details, please click here. No exemptions are granted for PBE papers.

Q: Under the new qualification framework, is there any time limit for completion of the new examinations? Do I have to take the papers in sequence? How many papers can I take in each sitting?

A: Under the new qualification framework, the eight papers of the accredited accounting technician (AAT) examination together with the professional assessment must be completed within 10 years from the date of first registration as a student. Papers do not have to be taken in a particular sequence and there is no limit to the number of papers you can take in each sitting.

Q: I have just registered with HKIAAT to take the accounting technician examination. If I cannot complete all the papers by December 2008, will there be any transitional arrangements for me?

A: You will be eligible for cross-credit transfers for subjects that you have passed in the accounting technician examination provided that you are on the student register on or before 15 July 2008. If you are able to complete all examination (a combination of both old and new papers are acceptable) by 2011 and apply for membership by 31 December 2011, you will be exempted from the professional assessment and two years of full-time study or two years of a mixture of work experience and study can be in lieu of the one-year work experience for membership admission.

Q: Will I have more papers to sit when the new qualification framework is launched?

A: No. Students will not have additional papers to attempt when the new qualification framework is launched. For example, if you have already got a pass in three papers in the current syllabus, you will only be required to take the rest of the five papers after conversion to complete the examination.

Q: I have been on the student register since 2002. Will I be bound by the 10-year time limit to complete all eight papers and the professional assessment?

A: Students who are on the register on or before 15 July 2008 will have their time limit renewed from the date of the launch of the new qualification framework. In other words, current students will also have 10 years to complete all eight papers in the examination and the professional assessment, starting from June 2009.

Q: Will I lose any papers that I have already been passed after the conversion?

A: No. If you are on the student register on or before 15 July 2008 and you have got a pass in certain papers, you are eligible for the cross-credit transfer under the new qualification framework. There is no time limit for students to claim the credit transfer.

Q: I am studying for an HKIAAT accredited programme. Will I be eligible for a credit transfer under the new qualification framework?

A: HKIAAT has put in place a comprehensive set of transitional arrangements to cater for the needs of different students for a smooth transition under the new qualification framework. Click here for details.

The transitional arrangements set out here supersede the previous one printed in the final paper of the new qualification framework for Hong Kong AATs issued in February 2008.

Q: Is membership with the HKIAAT a pre-requisite for taking the professional bridging examination (PBE)?

A: To be eligible to take the PBE, one must either be a graduate, an associate member or a fellow member of the HKIAAT. Graduates refer to those students who have completed the eight papers of the AAT examination but who have not gained the one-year work experience required of members. Graduates will not be required to pass the professional assessment before taking the PBE.

* Please note that PBE graduates need to fulfill one of the following requirements for admission to QP:
(i) Have obtained membership of the HKIAAT; or
(ii) Have successfully completed the Professional Assessment (PA).

Q: How often will the professional assessment be offered? How will it be assessed? What is the medium of instruction for the workshop?

A: The professional assessment, to be offered on a quarterly basis, will be assessed by a multiple choice examination (75%) and general participation in the workshop (25%). Study materials will be written in English. Workshops will be conducted in English (with bilingual facilitators).

Q: Can I take the professional assessment concurrently with the AAT examination? Can I claim an exemption from the professional assessment if I have taken similar subjects in my accounting study?

A: No. Students can only take the professional assessment after completing all eight papers in the AAT examination. The professional assessment must be completed within 10 years from the date of registration as a student. No exemption will be granted for the professional assessment.

Q: What is the period of practical experience that will be considered as valid for membership admission?

A: Practical experience will only be recognized to form part of the requisite period if it is continuously in any one company of not less than four months of duration and provided that it is full-time. As regards becoming a fellow member, the five years of Associate membership must be continuous.

Q: I am a past member of the HKIAAT. Do I need to take the professional assessment if I wish to reinstate my status as an associate member?

A: Past associate members of the HKIAAT who have terminated their membership and who apply for re-registration will not have to attempt the professional assessment or fulfil the one-year practical experience requirement to reinstate their status as associate member. The same principle shall apply to re-registration of fellow members, i.e. five years' associate membership will not be required.

Q: How can I attain a professional accountancy qualification through the HKIAAT?

A: You can begin by attempting the eight-paper AAT Examination. Passing entitles you to take the PBE. Completion of the PBE confirms your eligibility for admission to the HKICPA Qualification Programme.

Q: Where can I find relevant courses to prepare for the examination? Does the HKIAAT offer any assistance?

A: We maintain a list of HKIAAT accounting courses at our website (please click here). Courses are either conducted subject-by-subject, or as a full programme. There are many courses available that assist students to prepare for the examinations.

To help students prepare for their exams, we organise examination technique seminars and technical update seminars. A series of study texts for the examinations is available for sale at the HKIAAT counter and in major bookstores. We also publish questions and answers booklets after each examination session.

Q: What services will be provided to registered students?

A: We offer our registered students many exclusive benefits including:

Free issues of our quarterly journal, T/Dialogue, and monthly e-newsletter, AAT Express.

Eligibility to join technical seminars, examination technique seminars, company visits and social occasions

Access to a library

Special discount offers on study texts and AAT-branded merchandise

Professional networking opportunities

Job placement services

AAT-branded Merchandise

Brand New AAT-branded Merchandise for You!
Some smart-looking AAT-branded merchandise with the new logo is now ready for sale at the HKIAAT counter. There is high quality silk necktie that comes in three colours: orange, red and silver, full-sized umbrella in orange and silver and professional looking business bag. Remember your member/student card gives you 20% discount !

Item Listed price (HK$) Member/student price (HK$)

Silk necktie

160

128

Full-sized umbrella

75

60

Business Bag

100

80

Scarf

180

150

Name Card Holder

100

80

Organisation Structure

The HKIAAT is governed by the Board which is composed of CPAs and lecturers and professors of education institutes. The Examinations and Accreditation Committee is responsible for tendering advice to the Board on examination and accreditation matters. The Management is responsible for providing all examination, registration and administrative support.

Members' Privilege / Benefits

As an HKIAAT member you benefit from the recognition that has been built up among employers and educational institutions locally and internationally.

Only members are entitled to use the designation AAT or FAAT after their names. That designation is a guarantee to employers of your professional standards and abilities.

We offer members lifelong learning opportunities via our continuing professional development programmes. You will receive regular invitations to participate in technical and industry-related seminars and workshops we organise, and also those organised by the Hong Kong Institute of CPAs.

We keep you up-to-date through our informative journal, T/Dialogue, which covers news of changing regulations and practises, and insights from accounting professionals and academics. You will also enjoy access to our library and other resources.

As a member you become part of a strong social network and can mingle with fellow practitioners and peers at various events, such as the Meet-the-President session which is organised regularly. Watch out for our lastest news announced in the Journal or on the website.

The HKIAAT membership card offers special discounts from a variety of vendors and AAT-branded merchandise exclusively for members. Members can also gain entry to certain recreational and dining facilities at the Hong Kong Institute of Vocational Education in Chai Wan.

Discount on AAT-branded merchandise

Discount offers from various vendors

Questions and Answers (Q & A)

The HKIAAT prints all Q&A after each examination session. Each costs HK$10 (old syllabus) or HK$15 (New Qualification Framework) and is available at the HKIAAT’s counter.

Mail order is available. Please complete the mail order form and return it to Institute together with a stamped self-addressed envelope (size: 10"x14" or larger) and a cheque for payment for the Q&A booklet charges.

Policy on reproduction of past examination papers

Publication for Sale

Waiting for contents

Job Opportunity at the HKIAAT

There is currently no job openings.

Placement Service

The HKIAAT provides online employment placement service for employers and members/students free of charge. Employers who are interested in placing their advertisement of recruiting accounting/ finance personnel in our webpage may register online or download the form, complete and return it to us by fax on 2823 0606. Information provided will be posted on the website for one month only. You may contact the HKIAAT on 2823 0600 for details.

Please register online or click here to download the Employment Placement Service Application Form.

*The HKIAAT will not be held responsible for the contents of the employment placements.

Posting Date Job Title Company

7-02-12 Junior Accounts Clerk C & W (CPA) Ltd

7-02-12 Account Clerk Lau, Yim, Chiu & Co.

7-02-12 Audit Semi-Senior/Audit Senior Lau, Yim, Chiu & Co.

7-02-12 Audit Assistant Pegasus & Co.

7-02-12 Audit Semi-Senior/Junior Zenith CPA Limited

7-02-12 Audit Staff Kelvin Chong & Partners

7-02-12 Audit Semi-senior Ko Shun CPA & Company

6-02-12 Assurance Services–Audit Senior CNG & Partners

6-02-12 Accounts & Audit Assistant Wong & Chan

6-02-12 Audit Trainee PL Luk & Company Certified Public Accountants

6-02-12 Junior Accountant Mundell Consulting Limited

6-02-12 Audit Junior/Semi-senior Mundell CPA

3-02-12 Assistant Accountant–SME Team Shinewing (HK) CPA Limited

3-02-12 Audit Assistant Erik T.K. Chow & Co.

3-02-12 Audit Junior Erik T.K. Chow & Co.

3-02-12 Audit Semi-Senior Erik T.K. Chow & Co.

3-02-12 Audit Semi-Senior/Senior MDI (HK) Certified Public Accountants Limited

2-02-12 Technical Manager SSBC CPA Limited

2-02-12 Accountant and Auditor SSBC CPA Limited

2-02-12 Practising Director SSBC CPA Limited

2-02-12 Audit Associate S. W. Lau & Co

2-02-12 Account Clerk Saint Honore Limited

1-02-12 Audit/Accounts Trainee Vincent L S Wong & Co., CPA

1-02-12 Account and Audit Officer ELI Consultants Ltd.

1-02-12 Financial Accounting Manager-Greater China (Based in Hong Kong or Shanghai) AIMS International

1-02-12 Audit Junior ARA & Associates

31-01-12 Audit and Account Assistant LP Abacus Associates Certified Public Accountants Limited

31-01-12 Audit Trainee Accento International Limited

31-01-12 Audit Semi-Senior Accento International Limited

31-01-12 Audit Semi-Senior/Senior Lui & Leung C.P.A.

31-01-12 Audit/Account Assistant Lui & Leung C.P.A.

30-01-12 Assistant Accountant Good Corporate Advisory Limited

30-01-12 Audit Associate Ivan Chan & Co, CPA

30-01-12 Audit Trainee Teamway & Partners, CPA

27-01-12 Accounting and Auditing Trainee Chan Lau & Co.

18-01-12 Accountant HT Secretaries Limited

17-01-12 Account Clerk Teamway & Partners, CPA

17-01-12 Audit Junior Kevin Law & Co.

12-01-12 Audit Trainee Tam, Au & Co.

11-01-12 Audit Assistant Michael MC Chan & Co

10-01-12 Audit Clerk T O Yip & Co Ltd

10-01-12 Auditor Wing On CPA & Associates

9-01-12 Audit Semi-Senior Lau, Yim, Chiu & Co.

9-01-12 Audit Trainee/Account Trainee Lau, Yim, Chiu & Co.

9-01-12 Accounts Clerk S.C. To & Co. (Kowloon Bay Branch)

9-01-12 Accounts Clerk S.C. To & Co. (Yuen Long Branch)

9-01-12 Audit Trainee YM Hui Wong & Co.

9-01-12 Audit Senior T. W. CHAN & Co.

Annual Report

We publish annual report to meet members' and students' as well as the public expectations on the transparency and accountability of the HKIAAT.

2009-2010

2008-2009

2007-2008

2006-2007

2005-2006

2004-2005

2003-2004

2002-2003

2001-2002

2000

1999

Journal - T/Dialogue

T/Dialogue is the official Journal of the HKIAAT. With the launch of the e-newsletter, the T/Dialogue has taken on a new look and will be sent to all stakeholders on a quarterly basis. Click to view the current issue published in January 2012

Past Issues

Click here to read past issues.

Comments and Subscription
If you have any comments on the Journal or want to subscribe, please complete and return the subscription form to us.

Advertising Opportunity
If you would like to place an advertisement in the Journal, please contact us by phone at 2823 0600 or by email: hkiaat@hkiaat.org .

eNewsletter - AAT Express

The HKIAAT has launched an eNewsletter to bring our students and members timely news and useful information to help their examinations and careers. We believe that this eNewsletter could make you feel an integral part of the HKIAAT.

Latest issue: January 2012

Past Issues

Click here to read past issues.

Comments and Subscription

If you have any comments on the eNewsletter or want to subscribe, please email to hkiaat@hkiaat.org .

AAT Study Texts

To assist students’ preparation for the Accredited Accounting Technician (AAT) Examination in an easy way, a new set of study texts has been launched. Registered students and members enjoy 20% discount upon purchase at the HKIAAT counter.

Key features include:

Comprehensive syllabus coverage

Learning objectives and markers are available to set a pace for readers

Plenty of examples, activities and examination-type questions

Key terms and definitions are included throughout the book

End of chapter summary for easy revision

Order Now! Complete the order form and return via post to the HKIAAT.

For more information on the study texts, please click here or the title below.

Titles Authors

Paper 1
Accounting and Computerized Accounts
ISBN 10: 981-06-8593-9
ISBN 13: 978-981-06-8593-5 Francis Chan and
Chris K C Cheng

Paper 2
Business Communication and
Organization and Management
ISBN 10: 981-06-8594-7
ISBN 13: 978-981-06-8594-2 Dr Li Kam Cheong

Paper 3
Management Accounting
ISBN 10: 981-06-8595-5
ISBN 13: 978-981-06-8595-9 Yeung Chi Hung

Paper 4
Business Economics and Financial Mathematics
ISBN 10: 981-06-8596-6
ISBN 13: 978-981-06-8596-3 Jeff Ng and Nancy Lee

Paper 5
Principles of Taxation
ISBN 10: 981-06-8597-1
ISBN 13: 978-981-06-8597-7 Peggy L K Chan

Paper 6
Fundamentals of Business Law
ISBN 10: 981-06-8598-X
ISBN 13: 978-981-06-8598-0 Steven Gallagher

Paper 7
Financial Accounting
ISBN 10: 981-06-8599-8
ISBN 13: 978-981-06-8599-7 Patrick P H Ng

Paper 8
Principles of Auditing and Management Information Systems
ISBN 10: 981-06-8600-5
ISBN 13: 978-981-06-8600-0 Teresa M H Ho and
Lisa S K Wong

Library and Members' Lounge

A new and well-equipped library is now located on the 27th floor of Wu Chung House. All registered members and students are welcome to use the reading and computer facilities for research and study.

As it is now a reference library, please note that books cannot be loaned out, and will only be available for use at the library premises.

Click to see the New Books in the Library

Library Opening Hours (except public holidays):

Mondays to Fridays 9:00 a.m. to 7:00 p.m.

Saturdays 9:00 a.m. to 12:00 noon

You are also welcome to use our Members' Lounge located on the same floor to have a drink with fellow members/students.

Services and Support

The HKIAAT works in the interest of its members and students. We are here to support them throughout their careers and provide the resources and guidance necessary for an individual to advance in the accounting profession.

Members and students enjoy many benefits from us. They are always kept up to date with news of changing accounting standards and the views of industry luminaries. By belonging to a subordinate organisation of the Hong Kong Institute of CPAs, our members benefit from a close association with Hong Kong's sole statutory regulatory body for accountants. Other services include:

Free issues of our official journal, T/Dialogue, and monthly e-newsletter, AAT Express, to keep abreast of our activities and developments, such as examinations, revision courses and other matters of interest.

Eligibility to join technical seminars, examination technique seminars, company visits and social occasions at nominal rates

Access to a resourceful library

Special discount offers on study texts and souvenirs

Professional networking opportunities

Job placement service

As our registered members / students you are eligible to enroll in the CPD programmes organized by HKICPA and enjoy the same discounted rate that HKICPA offered to its members / students as follows:

HKICPA CPD programmes for members
View upcoming CPD programmes
To enroll download application form (Under the "Remarks" column)
(Online enrollment facility is presently not available to HKIAAT members and students)

HKICPA e-learning programmes for members
View and enroll in the e-Manager amd e-Seminar programmes

HKICPA CPD activities for students
View upcoming training functions
To enroll download application form

Discount Offers

Registered MEMBERS are entitled to the following discounts :

Bloomsbury Books Ltd.

Membership Scheme

Member will enjoy 15% discount on business books (except special priced items) and 15% discount on accounting titles published by BPP / Elsevier / Kaplan

Member of Bloomsbury Books Ltd can enjoy extra privilege benefit all the year round

Register by clicking the link before you visit the bookshop www.bloomsbury.com.hk

Shop 102, 1/F, Hutchison House, 10 Harcourt Road, Central, HK Tel: 2110 9828 Fax: 2877 0755
Academic & Professional Book Centre

Jordan Branch
15% discount on all regular priced items

Room 603, 6/F, Austin Tower, 22-26A Austin Avenue, Tsim Sha Tsui, Kowloon

Tel: 2774 3740 Fax: 2774 6762

Hong Kong Central Library Book & Gift Shop
10% discount on all regular priced items

Room 118, 1/F, Hong Kong Central Library, 66 Causeway Bay Road, Causeway Bay, Hong Kong

Tel: 2873 2226 Fax: 2873 2728

Notes:
1. Please present valid HKIAAT Membership Card or HKIAAT Student Card.
2. Offer is not applicable to special priced / net priced / promotion / consignment items
Gilman Home Appliances
Special offers on the purchase of brand-name electrical appliances including PHILCO, Dimplex, Oasis and Thomson Enquiries: Mr Steve Tsui Tel: 9028-5171 or 2418-3239 Fax: 2418-3295 Web-site: www.gilman-appliances.com
Hotel Landmark Canton
Special room rates, privileges and exclusive services including:

Complimentary shuttle bus between the hotel and Tianhe Express Train Station

Complimentary welcome drink and RMB20 value coupon for laundry service

Complimentary daily newspaper, 30 TV channels and free use of indoor swimming pool

Complimentary round trip limousine service between the hotel and train station (for suite guest only)

Complimentary Happy Hours at Executive Lounge for Executive Floor guest only

Late check-out till 3:00 pm without charges (subject to space availability)

Validity: Until 31 May 2005. Enquiries: Hong Kong Reservations Centre (Corporate number: 332712) Tel: 2730-8309, 2730-8345 Fax: 2730-8456
Jardine Travel Limited

Depending on the airline, a 4% discount on the normal published airfares (except CAAC)

CAAC domestic tickets within China - HK$100 handling charge per person per ticket

*The company reserves the right to amend the discount percentage without prior notice in accordance with airlines' offer. Enquiries: Please contact Jardine Travel Limited hotline: 2844-9721
Kam Mon Sports Company
15% discount for any purchase Enquiries: Tel: 2381-9482
Ming Xing Investments Co Ltd
Special discount of HK$1.00 off the retail price for every litre of gasoline/diesel purchased from any Caltex petrol station upon successful application for the "Caltex StarCard" issued through the company. Enquires: Mr Eric Law Tel: 2851-3297 Fax: 2815-3108
Nong's Company Limited
Special discounts on Chinese medical services:

$138 only for Chinese medical consultation with 2 days prescription. (Original $200)

$160 only for Chinese medical consultation with 3 days prescription. (Original: $260)

10% discount for extra prescriptions

25% discount on acupuncture and other composite treatments (針炙、推拿等治療)

30% discount on ethical products (濃縮中藥產品)

This offer is also applied to the next-of-kin of the HKAAT members. In order for identification, members have to come together with their family members for the first time only for registration. Definitions of next-of-kin are: spouse, parents and children.

Nong's Chinese Medicine Clinic Chain - Chinese Medicine Clinic

Shop A, G/F., Cambridge House, Taikoo Place, 979 King's Road, HK. (Inside Mannings)
Tel: 2219-0219

Shop 1, G/F., New Port Plaza, 23-29 Jordan Road, Kowloon. (Inside Mannings)
Tel: 2780-6808

Shop 420, Cityplaza I, Taikoo Shing, Hong Kong. (Inside Mannings)
Tel: 2907-0123

Nong's (Affiliated) Chinese Medicine Clinic

Keen Health:
Shop HOK-26, Tung Chung Line Concourse, L3, MTR Hong Kong Station, Central, Hong Kong.
Tel: 2527-9786

Qualified Herbalist Medical Treatment Centre:
Flat 501, 5/F, Onward Building, 528 Nathan Road, Yau Ma Tei, Kowloon
Tel: 2771-0618

Benevolence Hall (Causeway Bay Branch)
Flat B, 1/F, Haywood Mansion, 57 Paterson Street, Causeway Bay, Hong Kong
Tel: 2538-8352 / 2882-9333

Benevolence Hall (Tsim Sha Tsui Branch)
16A, Mass Resources Development Building, 12 Humphreys Avenue, Tsim Sha Tsui, Kowloon
Tel: 2312-6233

HKACM Clinical Research and Teaching Centre
4/F, Albion Plaza, No.2-6 Granville Road, Tsim Sha Tsui, Kowloon
Tel: 3114-9898

Kingsway Chinese Medicine Centre (健慧中醫藥醫療中心)
Flat 703, Asia Standard Tower, 59-65 Queen's Road Central, HK
Tel: 3114-9898 (By appointment)

Cheuk Hong Chinese Medical Clinic (卓康中醫診所)
Room C-D, 2/F, Pakling Building, 368-374 Lockhart Road, Wanchai, HK
Tel: 2836-5363 (By appointment)

Hong Kong TCM Clinic (丞元中醫診所)
903, 9/F, Phase 1, Argyle Centre, 688 Nathan Road, Mongkok, Kln
Tel: 2394-7177 (By appointment)

Natural Town Medicine International (靈草堂)
1/F, 792 Cheung Sha Wan Road, Cheung Sha Wan, Kln
Tel: 2785-5138 (By appointment)

Enquiries: Ms Annie Kwok Tel: 3582-6823 Fax: 3579-8820 Web-site: www.nongs.com
Registered STUDENTS are entitled to the following discounts:

Bloomsbury Books Ltd.

Membership Scheme

Student will enjoy 15% discount on business books (except special priced items) and 10% discount on Kaplan Professional Bridging Examination study manuals

Member of Bloomsbury Books Ltd can enjoy extra privilege benefit all the year round

Register by clicking the link before you visit the bookshop www.bloomsbury.com.hk

Shop 102, 1/F, Hutchison House, 10 Harcourt Road, Central, HK Tel: 2110 9828 Fax: 2877 0755
Academic & Professional Book Centre

Jordan Branch
15% discount on all regular priced items

Room 603, 6/F, Austin Tower, 22-26A Austin Avenue, Tsim Sha Tsui, Kowloon

Tel: 2774 3740 Fax: 2774 6762

Hong Kong Central Library Book & Gift Shop
10% discount on all regular priced items

Room 118, 1/F, Hong Kong Central Library, 66 Causeway Bay Road, Causeway Bay, Hong Kong

Tel: 2873 2226 Fax: 2873 2728

Notes:
1. Please present valid HKIAAT Membership Card or HKIAAT Student Card.
2. Offer is not applicable to special priced / net priced / promotion / consignment items
Swindon Book Co Ltd, Hong Kong Book Centre Ltd and Kelly & Walsh Ltd
10% discount on all items (except books marked at a specially reduced price, school textbooks, magazines, stationary, souvenirs, tapes, cassettes, video laser disc, compact disc, software and HKSAR Government publications) upon presentation of your valid HKAAT Student Registration Card.

Swindon Book Co Ltd
Tel: 2366 8001 13-15 Lock Road, Tsimshatsui, Kowloon
Tel: 2735 9881 370 Ocean Centre, Tsimshatsui, Kowloon

Hong Kong Book Centre Ltd
Tel: 2522 7064 25 Des Voeux Road, Central, Hong Kong
Tel: 2539 6822 211 Cityplaza 2, Taikoo Shing, Hong Kong

Kelly & Walsh Ltd
Tel: 2810 5128 Shop 305-307 Podium Level, 1 Exchange Square
Tel: 2522 7983 Level II, The Mall, Pacific Place, 88 Queensway, Hong Kong

Certificates Manufacturing Association

30% discount on metal etching certificates

Tel: 2450 8550 Fax: 2430 7865
eSchool Limited

15% discount on eSchool's online courses in languages, IT applications...and more

Tel: 2328 0350 Fax: 2869 8128 Web-site: www.eSchool-World.com
Hotel Landmark Canton in Guangzhou
Special room rate
Hong Kong Reservations Centre (Corporate number: 332712) Tel: 2730 8309, 2730 8345 Fax: 2730 8456 Web-site: www.hotel-landmark.com.cn
INCO Training Consultants

10% discount on all public training programmes
Tel: 2570 3282 Fax: 2806 8029 Web-site: www.eschool.com.hk
Kam Mon Sports Company

15% discount for any purchase
Tel: 2381 9482
Ming Xing Investments Co Ltd

Special discount of HK$1.00 off the retail price for every litre of gasoline/diesel purchased from any Caltex petrol station upon successful application of the "Caltex StarCard" through the company
Tel: 2851 3297 (Mr Eric Law) Fax: 2815 3108 DISCOUNT OFFERS are issued by Hong Kong Institute of Accredited Accounting Technicians from time to time on behalf of merchants offering discounts to HKIAAT registered students. The inclusion of such information does not necessary represent the endorsement or recommendation of the Institute. Unless otherwise specified, enquiries about the published information should be directed to the merchant concerned and not to the Institute. The offers are subject to various terms and conditions set out by the corresponding merchant

Tue, 1 Nov 2011	Announcement of questions for written report, click here to download the question paper and report guideline
Wed, 9 Nov 2011	Briefing session Time:1530-1600 Venue: HKIAAT, 27/F., Wu Chung House, Wanchai
Mon, 14 Nov 2011	Registration deadline of competition and business seminar
Sat, 3 Dec 2011	Business Seminar Time:0930-1230 Venue: Caritas Kowloon Community Hall-3/F.,256A Prince Edward Road, Kln (Location map) Speakers: "Operation of Ocean Park Corporation" by Matthias Li, Deputy Chief Executive and CFO, Ocean Park Corporation "Analyzing financial reports" by Miss Janet Kwan, Lecturer of Hong Kong Baptist University "Business proposal writing" by Miss Vivien Ho, Lecturer of HKU SPACE
Wed, 1 Feb 2012	Deadline for submission of written report (PRC teams)
Mon, 13 Feb 2012	Deadline for submission of written report (Hong Kong teams)
Wed, 21 Mar 2012	Announcement of outstanding performance teams and financial teams to take part in the oral presentation
Mon, 26 – Fri, 30 Mar 2012	Presentation skills workshop# (For Hong Kong finalist teams only)
Sat, 21 Apr 2012	Oral presentation competition and award presentation ceremony**

Topic	Author	Publication Date
HKAS 24 "Related Party Disclosures"	Stella So	Oct 10
HKAS 24 (Revised) – Related Party Disclosures	Dr Teresa M H Ho	Apr 10
HKAS 8 “Accounting policies, changes in accounting estimates and errors”	Dr Teresa M H Ho	Oct 09
HKAS 39 "Financial Instruments – Recognition and Measurement"	Lindy W W Yau and Morris Y M Kwok	Oct 08
HKAS 1 (Revised) “Presentation of Financial Statements”	Lisa Wong	Oct 08
HKFRS 8 "Operating Segments" and HKAS 34 "Interim Financial Reporting"	Dr Stella So	Oct 08
HKAS 12 Income Taxes	Dr Stella So	Jun 08
HKAS 32 Financial Instruments: Disclosure and Presentation	Lindy Yau & Morris Kwok	Feb 08
HKAS 27 Consolidated and Separate Financial Statements	Lindy Yau & Morris Kwok	Dec 07
HKAS 10 Events after the Balance Sheet Date	Christine Leung	Oct 07
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets	Christine Leung	Aug 07

Organisation	Website
Beijing Institute of Certified Public Accountants 北京註冊會計師協會	www.bicpa.org.cn
Chinese Institute of Certified Public Accountants 中國註冊會計師協會	www.cicpa.org.cn
Hong Kong Chamber of Commerce in China - Guangdong 中國香港(地區)商會 - 廣東	www.hkcccgd.org
Hong Kong Economic and Trade Office in Guangdong, The Government of the Hong Kong Special Administrative Region 香港特別行政區政府駐粵經濟貿易辦事處	www.gdeto.gov.hk
Shanghai National Accounting Institute - 上海國家會計學院 - 中國會計視野	www.snai.edu www.esnai.com
Shenzhen Institute of Certified Public Accountants 深圳市註冊會計師協會	www.cpasz.org
Network of Shenzhen Accountants 深圳會計網	www.szacc.com
Beijing Personnel Testing Authority 北京市人事考試網	www.bjpta.gov.cn
Network of Beijing Accountants 北京會計網	www.kuaiji.com.cn
Ministry of Finance People's Republic of China> 中華人民共和國財政部	www.mof.gov.cn

Date:	25 March 2012 (Sunday)
Time:	2:30pm to 3:30pm
Venue:	27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Targets:	BAFS students and their parents / teachers

Date:	8 March 2012 (Thursday)
Time:	7:00pm to 8:30pm
Venue:	27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Targets:	HKIAAT students and graduates, diploma, higher diploma and associate degree students are welcome!
Speaker:	Representative from OUHK

Suggestions on member benefits and services Fields marked (*) are required
Name :* E-mail address :*	Membership No. :* Telephone :
Message :*

Accounting Technician Examinations
Male:	1929	26%
Female:	5499	74%

Level of Education	No. of students (ATE)	%	No. of students (PBE)	%
Local - HKCEE	1226	16.50%	-	-
- HKALE/HKHLE	247	3.33%	-	-
- Certificate/Diploma	2892	38.93%	-	-
- Degree	43	0.58%	-	-
Overseas - GCE	30	0.40%	-	-
- LCC	926	12.47%	-	-
- Certificate/Diploma	65	0.87%	-	-
- Degree or above	109	1.47%	-	-
Professional Examinations	57	0.77%	-	-
HKIAAT Graduate	-	-	554	100%
Others	1833	24.68%	-	-
Total	7428	100%	554	100%

Age Range	No. of students (ATE)	%	No. of students (PBE)	%
16 - 20	434	5.84%	2	0.36%
21 - 25	1892	25.47%	157	28.34%
26 - 30	1780	23.96%	142	25.63%
31 - 35	1638	22.05%	121	21.84%
36 - 40	989	13.32%	67	12.10%
41 and above	695	9.36%	65	11.73%
Total	7428	100%	554	100%

Institute	Contact Number
School of Continuing and Professional Education, City University of Hong Kong (SCOPE)	3442 5294 / 3442 7423
Hong Kong College of Technology	2711 9296 / 2711 9820
HKMA College of Further Education	2448 5111

Institute	Course Name	Contact Number
Accredited Accounting Technician Examination
School of Continuing and Professional Education, City University of Hong Kong (SCOPE)	HKIAAT/CityU Preparatory Course for the Accredited Accounting Technician Examination	3442 5294 / 3442 7423
Hong Kong College of Technology	Preparatory Course for the Accredited Accounting Technician Examination	2926 1222
Hong Kong Institute of Continuing Higher Education	Preparatory Course for the Accredited Accounting Technician Examination	3578 9478
Hong Kong School of Commerce	Preparatory Course for the Accredited Accounting Technician Examination	2578 1914 (North Point) 2730 5653 (Tsimshatsui)
The Hong Kong Management Association	Preparatory Course and Revision Programme for the Accredited Accounting Technician Examination	2774 8500 / 2448 5111
The University of Hong Kong (SPACE)	Preparatory Course for the Accredited Accounting Technician Examination	2867 8474
Institute of Professional Education and Knowledge, Vocational Training Council	HKIAAT Examination Preparatory and Revision Courses	2836 1744
YMCA College of Continuing Education	Preparatory Course for the Accredited Accounting Technician Examination	2268 7733
Professional Bridging Examination
School of Continuing and Professional Education, City University of Hong Kong (SCOPE)	HKIAAT/CityU Preparatory Courses for the Professional Bridging Examination	3442 5294 / 3442 7423
Hong Kong College of Technology	Preparatory Course for the Professional Bridging Examination	2926 1222
Hong Kong School of Commerce	Preparatory Course for the Professional Bridging Examination	2578 1914 (North Point) 2730 5653 (Tsimshatsui)
The University of Hong Kong (SPACE)	Preparatory Course for the Professional Bridging Examination	2867 8474
Institute of Professional Education and Knowledge, Vocational Training Council	HKIAAT Professional Bridging Examination Preparatory Courses	2836 1744

About Us	Mission & Objects Organisation Structure
Qualification	Pathway to Success Certified Accounts Clerk (CAC) Accredited Accounting Technician (AAT) Examination Professional Bridging Examination (PBE) Applied Learning for Senior Secondary Students Learning Support Views of HKIAAT Stakeholders
Membership	Membership Structure Professional Assessment Registration Procedures Reciprocal Membership Agreement
Continuing Professional Development	Guidelines on CPD Activities CPD Programmes
Member and Student Services	Member and Student Activities Learning Centre Services and Support Discount Offers Library and Members' Lounge AAT-branded Merchandise
Publications	AAT Express Prospective AAT e-Flash Journal Annual Report Study Text Q & A
Employment	Job Opportunity at HKIAAT Placement Service
Accounting and Business Management Case Competition	Secondary Schools Group Tertiary Institute Groups
	What's New Contact Us FAQ Downloads Links

Address:	27/F, Wu Chung House 213 Queen's Road East Wanchai, HK
Tel:	2823-0600
Fax:	2823-0606
Hotline:	2823-0660
E-mail

Address:	27/F, Wu Chung House 213 Queen's Road East Wanchai, HK
Opening hours:	9:00 am – 7:00 pm (Mon – Fri) 9:00 am – 12:00 noon (Sat)

Item	Listed price (HK$)	Member/student price (HK$)
Silk necktie	160	128
Full-sized umbrella	75	60
Business Bag	100	80
Scarf	180	150
Name Card Holder	100	80

Posting Date	Job Title	Company
7-02-12	Junior Accounts Clerk	C & W (CPA) Ltd
7-02-12	Account Clerk	Lau, Yim, Chiu & Co.
7-02-12	Audit Semi-Senior/Audit Senior	Lau, Yim, Chiu & Co.
7-02-12	Audit Assistant	Pegasus & Co.
7-02-12	Audit Semi-Senior/Junior	Zenith CPA Limited
7-02-12	Audit Staff	Kelvin Chong & Partners
7-02-12	Audit Semi-senior	Ko Shun CPA & Company
6-02-12	Assurance Services–Audit Senior	CNG & Partners
6-02-12	Accounts & Audit Assistant	Wong & Chan
6-02-12	Audit Trainee	PL Luk & Company Certified Public Accountants
6-02-12	Junior Accountant	Mundell Consulting Limited
6-02-12	Audit Junior/Semi-senior	Mundell CPA
3-02-12	Assistant Accountant–SME Team	Shinewing (HK) CPA Limited
3-02-12	Audit Assistant	Erik T.K. Chow & Co.
3-02-12	Audit Junior	Erik T.K. Chow & Co.
3-02-12	Audit Semi-Senior	Erik T.K. Chow & Co.
3-02-12	Audit Semi-Senior/Senior	MDI (HK) Certified Public Accountants Limited
2-02-12	Technical Manager	SSBC CPA Limited
2-02-12	Accountant and Auditor	SSBC CPA Limited
2-02-12	Practising Director	SSBC CPA Limited
2-02-12	Audit Associate	S. W. Lau & Co
2-02-12	Account Clerk	Saint Honore Limited
1-02-12	Audit/Accounts Trainee	Vincent L S Wong & Co., CPA
1-02-12	Account and Audit Officer	ELI Consultants Ltd.
1-02-12	Financial Accounting Manager-Greater China (Based in Hong Kong or Shanghai)	AIMS International
1-02-12	Audit Junior	ARA & Associates
31-01-12	Audit and Account Assistant	LP Abacus Associates Certified Public Accountants Limited
31-01-12	Audit Trainee	Accento International Limited
31-01-12	Audit Semi-Senior	Accento International Limited
31-01-12	Audit Semi-Senior/Senior	Lui & Leung C.P.A.
31-01-12	Audit/Account Assistant	Lui & Leung C.P.A.
30-01-12	Assistant Accountant	Good Corporate Advisory Limited
30-01-12	Audit Associate	Ivan Chan & Co, CPA
30-01-12	Audit Trainee	Teamway & Partners, CPA
27-01-12	Accounting and Auditing Trainee	Chan Lau & Co.
18-01-12	Accountant	HT Secretaries Limited
17-01-12	Account Clerk	Teamway & Partners, CPA
17-01-12	Audit Junior	Kevin Law & Co.
12-01-12	Audit Trainee	Tam, Au & Co.
11-01-12	Audit Assistant	Michael MC Chan & Co
10-01-12	Audit Clerk	T O Yip & Co Ltd
10-01-12	Auditor	Wing On CPA & Associates
9-01-12	Audit Semi-Senior	Lau, Yim, Chiu & Co.
9-01-12	Audit Trainee/Account Trainee	Lau, Yim, Chiu & Co.
9-01-12	Accounts Clerk	S.C. To & Co. (Kowloon Bay Branch)
9-01-12	Accounts Clerk	S.C. To & Co. (Yuen Long Branch)
9-01-12	Audit Trainee	YM Hui Wong & Co.
9-01-12	Audit Senior	T. W. CHAN & Co.

	Titles	Authors
	Paper 1 Accounting and Computerized Accounts ISBN 10: 981-06-8593-9 ISBN 13: 978-981-06-8593-5	Francis Chan and Chris K C Cheng
	Paper 2 Business Communication and Organization and Management ISBN 10: 981-06-8594-7 ISBN 13: 978-981-06-8594-2	Dr Li Kam Cheong
	Paper 3 Management Accounting ISBN 10: 981-06-8595-5 ISBN 13: 978-981-06-8595-9	Yeung Chi Hung
	Paper 4 Business Economics and Financial Mathematics ISBN 10: 981-06-8596-6 ISBN 13: 978-981-06-8596-3	Jeff Ng and Nancy Lee
	Paper 5 Principles of Taxation ISBN 10: 981-06-8597-1 ISBN 13: 978-981-06-8597-7	Peggy L K Chan
	Paper 6 Fundamentals of Business Law ISBN 10: 981-06-8598-X ISBN 13: 978-981-06-8598-0	Steven Gallagher
	Paper 7 Financial Accounting ISBN 10: 981-06-8599-8 ISBN 13: 978-981-06-8599-7	Patrick P H Ng
	Paper 8 Principles of Auditing and Management Information Systems ISBN 10: 981-06-8600-5 ISBN 13: 978-981-06-8600-0	Teresa M H Ho and Lisa S K Wong

Mondays to Fridays	9:00 a.m. to 7:00 p.m.
Saturdays	9:00 a.m. to 12:00 noon