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Professional Bridging Examination (PBE)


The last offering of PBE was held in December 2019. PBE students partway through their studies can claim cross-credit for the relevant modules of the new Qualification Programme ("QP") of the Hong Kong Institute of Certified Public Accountants ("HKICPA") when they wish to continue to take examinations under the new QP. Details about the new QP can be found on the HKICPA's website.

The AAT examination addresses only the knowledge requirements for admission to HKIAAT. Those candidates wishing to undertake the Hong Kong Institute of CPAs qualification programme will need to demonstrate that they have the additional competency requirements for entry into the qualification programme. This body of knowledge will be tested in the form four examination papers – the professional bridging examination (PBE). The four papers are:

Paper I – PBE Financial accounting
Paper II – PBE Management accounting and finance
Paper III – PBE Auditing and information systems
Paper IV – PBE Business law and taxation

These additional competency requirements for entry to the qualification programme will comprise subject matter across almost the full range of accounting and accounting-related areas of the AAT examination syllabuses, bringing the competency levels of AAT examination graduates up to degree equivalent level, which is the basic requirement for anyone who wish to become a qualification programme candidate.

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.