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Professional Bridging Examination (PBE)

Structure and Syllabus

Structure of paper
 
The PBE consists of four papers:

Paper Syllabus Pilot Paper Examiner's Report Jun 08
Paper I - Financial Reporting Paper I Paper I Paper I
Paper II - Management Accounting, including Management Information Systems Paper II Paper II Paper II
Paper III - Financial Management, including Economics and Statistics Paper III Paper III Paper III
Paper IV - Legal Environment Paper IV Paper IV Paper IV
Each paper consists of a three-hour closed-book written examination comprising 100 marks with a mix of assessment styles. These include short questions, computational questions and case studies. Each paper is made up of two sections, Section A and Section B, as follows:
  Marks
Section A : 2 compulsory questions of twenty marks each 40
Section B : 3 (out of 4) questions of twenty marks each 60
Total 100
Standard of papers
 
The standard of the paper is set at a level comparable to the level of skills and knowledge expected of graduates in accounting and graduates of the Foundation and Conversion Programmes. In terms of competency-based standards, the competency is level 1 to 3. Level 1 requires a general professional awareness of the field and related concepts, but without a detailed operational knowledge at the applied level. Level 2 requires a good understanding of the field with the ability to perform professional tasks competently without assistance in straightforward situations or applications. Level 3 requires a comprehensive mastery of the concepts and techniques sufficient to deal competently and unaided with complex and unusual situations and applications consistent with the academic context.
 
The Six-month Rule
 
Candidates have to respond to examination questions according to legislation and pronouncements of the Hong Kong Institute of Certified Public Accountants which are released six months prior to the examination date. It should be noted that the six-month rule refers to the enactment date of the legislation and the release date of the pronouncements, not their effective date.