Mission & Objects Organisation Structure
Pathway to Success Accredited Accounting Technician (AAT) Examination Professional Assessment (PA) Professional Bridging Examination (PBE) Learning Support Views of HKIAAT Stakeholders
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Guidelines on CPD Activities CPD Programmes
Learning Centre Services and Support Discount Offers Library AAT-branded Merchandise
全國會計從業資格考試 全國會計專業技術資格考試 Links to HKICPA PRC related issues PRC related Information
Journal Prospective AAT e-Flash Annual Report Study Text Q & A
Job Opportunity at HKIAAT Employment Placement Service
Secondary School Group Tertiary Institute Group

Professional Bridging Examination (PBE)

Examination News for Candidates

Examination timetable

Click to check the PBE timetable.

PBE revision courses

To give the best support for students in their preparation of the HKIAAT examinations, we are pleased to provide the latest information of the relevant revision courses.

Examinable Contents

The examinable contents are determined on 31 May each year (cut-off date) which applies to the December session of the same year and the following June session.

The determination of examinable contents refers to both the release date of the pronouncements (or the enactment date of the legislations) and their corresponding effective date. Please click here for illustration.

Students can find a list of accounting and auditing standards that is examinable in their examination session by logging onto the HKIAAT website 6 weeks before the examination takes place.

Update on QP admission requirement for PBE students

With effect from the December 2013 examination session of QP registration, AAT graduates who have completed the Professional Bridging Examination will be eligible for direct admission to the QP of the HKICPA without the need to complete the Professional Assessment.

Syllabus Update and Supplementary Chapter for PBE Paper I

Updated syllabus for Professional Bridging Examination Paper I Financial Accounting ("PBE Paper I") will be adopted from the December 2018 session onwards.

Candidates please note that the issuance of a new standard HKFRS 16 "Leases" would supersede HKAS17 "Leases". This standard is examinable from the December 2018 Session onwards in PBE Paper I.

Candidates may click here for the supplementary chapter on HKFRS 16 for revision.