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Professional Bridging Examination (PBE)

Structure and Syllabuses

The PBE consists of four papers:

Paper# Syllabus Detailed Competency Map Recommended Reading List Pilot Paper Examination Panelist's Report (Jun 17)
Paper I: PBE Financial Accounting Paper I Paper I Paper I Paper I Paper I
Paper II: PBE Management Accounting and Finance Paper II Paper II Paper II Paper II Paper II
Paper III: PBE Auditing and Information Systems Paper III Paper III Paper III Paper III Paper III
Paper IV: PBE Business Law and Taxation Paper IV Paper IV Paper IV Paper IV* Paper IV
# Students should note that the new Companies Ordinance, which is expected to commence operation in 2014, is examinable in according to the rule for determining the examinable contents. However, as a concession, the new Companies Ordinance will NOT be examinable in the December 2013 session and are examinable starting from the June 2014 session.

* The pilot paper of Paper IV was prepared based on the old examination format. For the new examination format for Paper IV (effective from the June 2010 Session onwards), please see below.

Method of Assessment

Each paper consists of a three-hour closed-book written examination comprising 100 marks with a mix of assessment methods. These include short questions, computational questions and case studies.

Examination Format

Format of Papers I to III:
Section Marks
Section A: 1 case with 1 to 3 questions 40
Section B: 3 out of 4 optional questions 60
Total 100
Format of Paper IV** (effective from the June 2010 Session onwards):
Section Marks
Section A: 5 essay questions on Business Law, each 20 marks
Section B: 2 essay questions on Taxation, each 20 marks
5 questions x 20 marks per question
Total 100
** Note: Candidates are required to answer 5 questions in total with at least 1 question from each section

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.