Mission & Objects Organisation Structure
Pathway to Success Accredited Accounting Technician (AAT) Foundation Examination Accredited Accounting Technician (AAT) Examination Professional Assessment (PA) Professional Bridging Examination (PBE) Applied Learning for Senior Secondary Students Employees Retraining Course Learning Support Views of HKIAAT Stakeholders
Membership Structure Professional Assessment Registration Procedures Reciprocal Membership Agreement
Guidelines on CPD Activities CPD Programmes
Member and Student Activities Learning Centre Services and Support Discount Offers Library and Members' Lounge 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
AAT Express Prospective AAT e-Flash Journal Annual Report Study Text Q & A
Job Opportunity at HKIAAT Placement Service
Secondary School Group Tertiary Institute Group

Professional Bridging Examination (PBE)

Recognition and Advancement

Professional advancement

The PBE provides direct admission to HKICPA's Qualification Programme (QP)*. The QP is a comprehensive training programme that provides the knowledge and skills necessary to become a Certified Public Accountant (CPA). CPA QP offers a direct route to qualify as a CPA. Completing the CPA QP exempts you from passing the Hong Kong Practising Certificate Examinations, which is necessary to register as an auditor.

* 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).

Academic progression

PBE graduates are eligible for an advanced standing of 80 credits for entry to the BBA (Hons) in Accounting and other programmes offered by the Open University of Hong Kong Lee Shau Kee School of Business & Administration. Please click here for details.

Career development

The NQF is recognized by the Civil Service Bureau for their appointments. PBE graduates will be regarded as meeting the entry requirement of being “a registered student of the Hong Kong Institute of Certified Public Accountants Qualification Programme” for appointment to the following civil service posts:
Post Department
Accounting Officer II Treasury
Assistant Assessor Inland Revenue Department
Assistant Insurance Officer Office of the Commissioner of Insurance
Examiner Audit Commission
Insolvency Officer II Official Receiver’s Office
*Apart from meeting the professional and academic requirements for the posts concerned, candidates also have to meet the language proficiency and other appointment requirements as specified for appointment to the respective posts.