Professional Bridging Examination (PBE)

Structure and Syllabuses

The PBE consists of four papers:

Paper	Syllabus	Recommended Reading List	Pilot Paper	Examination Panelist's Report (Dec 09)
Paper I: PBE Financial Accounting	Paper I	Paper I	Paper I	Paper I
Paper II: PBE Management Accounting and Finance	Paper II	Paper II	Paper II	Paper II
Paper III: PBE Auditing and Information Systems	Paper III	Paper III	Paper III	Paper III
Paper IV: PBE Business Law and Taxation	Paper IV	Paper IV	Paper IV*	Paper IV

* 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

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.