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
Membership Structure Professional Assessment Registration Procedures Reciprocal Membership Agreement
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

Learning Centre

Auditing and Management Information Systems

Topic Author Publication Date
Audit Engagement Letters David Chow Oct 17
Fundamentals of Internal Control David Chow Oct 16
Audit Issues Arising From Liquidity Risk David Chow Oct 15
Seven Myths of the Audit on Going Concern David Chow Apr 15
The benefits and issues with e-commerce for businesses and consumers David Chow Oct 14
Management Representation Letter David Chow Apr 14
Using the Work of Internal Auditors Dr Helen Wong &
Mr Raymond Wong
Oct 13
Risk in Auditing – Inherent Risk Karen Li Oct 13
Control activities Karen Li Apr 13
Audit Evidence Raymond Wong &
Dr Helen Wong
Oct 12
Understanding one of the internal control components – the control environment Zoe N Y Chan &
Patrick P H Ng
Apr 12
All you need to know about audit sampling David Chow Oct 10
Modifications to Auditor's Opinion and Auditor's Report David Chow Apr 10
Professional Ethics in Auditing Gordon Kiernander Oct 09
Evolution of Information Systems David Chow Oct 09
Analytical Procedures – A Powerful Tool for Auditors David Chow Apr 09
Computer Auditing – Control Matters David Chow Oct 08
Audit Documentation David Chow Apr 08
Auditor's Responsibilities on Subsequent Events Shirley Wong Feb 08

Business Communication and Organization and Management

Topic Author Publication Date
Coming to grips with the nuts and bolts in answering essay-type questions Oska Li Apr 12
Accounting, Finance & Capital Budgeting Sebastian A Bombaci Oct 10
Marketing Sebastian A Bombaci Oct 09
Management Structures Sebastian A Bombaci Apr 09

Business Economics and Financial Mathematics

Topic Author Publication Date
NPV and Capital Budgeting: A Short Note on Estimation of Project Cash Flows K C Chow Apr 15
A Short Note on Time Value of Money, Risk Premium and Investment Decision Making K C Chow Apr 14
Market Analysis: The Role of Price in Demand and Supply Y O Lam Oct 13
The Diagnosis of Traditional Capital Investment Appraisal Techniques Y O Lam Apr 13
Capital Budgeting: Net Present Value vs Internal Rate of Return Y O Lam Oct 11
Decision making made easy Y O Lam Apr 11
Index Numbers Y O Lam Oct 10
Graphical Presentation for Statistical Data Y O Lam Apr 10
The Road to Success – Understanding business economics and financial mathematics Y O Lam Apr 09

Business Law & Taxation

Topic Author Publication Date
Penalty Clause CK Chang, KW Sin and LP Chan Oct 17
The Competition Tribunal and the Tribunal System CK Chang, KW Sin and LP Chan Apr 17
Highlights of the Revenue Proposals in the 2017/18 Budget Dr Dora L Y Lee Apr 17
The Price of a Contract – Consideration Edward B W Tong Apr 17
Law of Torts – The Invisible Hand in Civil Law Edward B W Tong Oct 16
The Court of Final Appeal CK Chang, KW Sin and LP Chan Oct 16
PBE Paper IV – Business Law and Taxation Examination Skills Edward B W Tong Apr 16
Highlights of the Revenue Proposals in the 2016/17 Budget Dr Dora L Y Lee Apr 16
E-Cheques CK Chang, KW Sin and LP Chan Apr 16
Directors’ Statutory Duty of Care: Companies Ordinance (Cap. 622) Edward B W Tong Oct 15
Companies Ordinance Cap 622 (Part 4) CK Chang, KW Sin and LP Chan Oct 15
Directors’ Statutory Duty of Care: Companies Ordinance (Cap. 622) Edward B W Tong Apr 15
Highlights of the Revenue Proposals in the 2015/16 Budget Dr Dora L Y Lee Apr 15
Companies Ordinance Cap 622 (Part 3) CK Chang, KW Sin and LP Chan Apr 15
Capital Reduction under the New Companies Ordinance Edward B W Tong Oct 14
Highlights of the Revenue Proposals in the 2014/15 Budget Dr Dora L Y Lee Apr 14
Companies Ordinance Cap 622 (Part 2) CK Chang, KW Sin and LP Chan Apr 14
Companies Ordinance Cap 622 (Part 1) CK Chang, KW Sin and LP Chan Oct 13
Highlights of the Revenue Proposals in the 2013/14 Budget Dr Dora L Y Lee Apr 13
International Joint Ventures (Part II) C K Chang, K W Sin &
L P Chan
Apr 13
International Joint Ventures (Part I) C K Chang, K W Sin &
L P Chan
Oct 12
The cornerstone of Hong Kong's success C K Chang, K W Sin &
L P Chan
Apr 12
Highlights of the Revenue Proposals in the 2012/13 Budget Dr Dora L Y Lee Apr 12
Highlights of the Revenue Proposals in the 2011/12 Budget Dr Dora L Y Lee Apr 11
Taxation of Environment-friendly Vehicles Dr Dora L Y Lee Apr 11
Defence against negligence Tony Chow Apr 11
Case Study on tort of Defamation Alfred Chan Oct 10
Taxation of Environmental Protection Installations Dr Dora L Y Lee Apr 10
Stop Abusing the Protection of Wages on Insolvency Fund Stephen Chan Apr 10
Taxation of Environmental Protection Machinery Dr Dora L Y Lee Oct 09
What would you do if you got ripped off at a beauty centre? (Part II) Tony Chow Oct 09
What would you do if you got ripped off at a beauty centre? (Part I) Tony Chow Apr 09
Directors’ duties in Hong Kong: codify or not? Stephen Chan Apr 09
Would you panic if you broke a $60,000 vase in a shop? Tony Chow Oct 08
Salaries Tax – Taxation of Share Award Benefits Dr Dora L Y Lee Oct 08

Financial Accounting & Reporting

Topic Author Publication Date
Can we recognise a brand name as an intangible asset? Rami Lam Oct 17
How to Account for Events Occurring after the Reporting Period Rami Lam Apr 17
How to Prepare the Statement of Changes in Equity --- Apr 17
How to Prepare Consolidated Financial Statements by Adjustment Journal Entries --- Oct 16
The Challenges of Accounting for Property, Plant and Equipment Rami Lam Oct 16
Accounting for Investment Property in Hong Kong Patrick P H Ng &
Morris Y M Kwok
Apr 16
Interpretation of Financial Statements using Financial Ratios Rami Lam Apr 16
Substance over form: The accounting definitions, classification, and treatment of leases under HKAS 17 Oliva Leung &
Annie Mok
Oct 15
Accounting for Share-Based Payment Transactions – Part 2 Patrick P H Ng &
Morris Y M Kwok
Apr 15
Accounting for Share-Based Payment Transactions – Part 1 Patrick P H Ng &
Morris Y M Kwok
Oct 14
Are Your Operating Activities Cash-generating? – The Direct and Indirect Methods under HKAS 7 Oliva Leung &
Annie Mok
Oct 14
Consolidated Financial Statements – Part 3 Patrick P H Ng &
Morris Y M Kwok
Apr 14
Invest, occupy or sell? A modern challenge in Hong Kong Annie Mok Yuet-ngo &
Michael So Yuen-hon
Oct 13
Consolidated Financial Statements – Part 2 Patrick P H Ng &
Morris Y M Kwok
Oct 13
Consolidated Financial Statements - Part 1 Patrick P H Ng &
Morris Y M Kwok
Apr 13
HKFRS 9 Financial Instruments – derecognition and impairment Patrick P H Ng &
Morris Y M Kwok
Oct 12
How to "create" an intangible asset in your financial statement? Annie Mok Oct 12
HKFRS 9 Financial Instruments Patrick P H Ng &
Morris Y M Kwok
Apr 12
Financial ratio analysis in practice Dr C C Steve Fong Apr 12
Does a present obligation resulting from a past event under HKAS 37 "Provisions, Contingent Liabilities and Contingent Assets" exist? Annie Mok Oct 11
HKAS 1 "Presentation of Financial Statements" Patrick P.H. Ng &
Morris Y.M. Kwok
Oct 11
Group reorganization Part II K C Cheng Apr 11
Group reorganization Part I K C Cheng Oct 10
The Cost Model and the Revaluation Model under HKAS 16 "Property, Plant and Equipment" Annie Mok &
David Lai
Oct 10
HKAS 24 "Related Party Disclosures" Stella So Oct 10
HKAS 24 (Revised) – Related Party Disclosures Dr Teresa M H Ho Apr 10
HKAS 8 “Accounting policies, changes in accounting estimates and errors” Dr Teresa M H Ho Oct 09
Addressing Going Concern K C Cheng Jul 09
Accounting Changes the World, the World Changes Accounting! K C Cheng &
S W Tong
Apr 09
Accounting for Leases Dr Teresa M H Ho Apr 09
How to deal with questions on assessing the performance of a company? Dr Teresa M H Ho Oct 08
HKAS 39 "Financial Instruments – Recognition and Measurement" Lindy W W Yau &
Morris Y M Kwok
Oct 08
HKAS 1 (Revised) “Presentation of Financial Statements” Lisa Wong Oct 08
HKFRS 8 "Operating Segments" and HKAS 34 "Interim Financial Reporting" Dr Stella So Oct 08
HKAS 12 Income Taxes Dr Stella So Jun 08
Consolidation Procedures–Intra-group Transactions Between Parent and Subsidiary Dr Teresa M H Ho Apr 08
HKAS 32 Financial Instruments: Disclosure and Presentation Lindy Yau &
Morris Kwok
Feb 08
HKAS 27 Consolidated and Separate Financial Statements Lindy Yau &
Morris Kwok
Dec 07
HKAS 10 Events after the Balance Sheet Date Christine Leung Oct 07
Business Combinations and Purchase Method of Accounting Dr Teresa M H Ho Oct 07
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets Christine Leung Aug 07

Management Accounting & Finance

Topic Author Publication Date
Throughput Accounting Dr C C Steve Fong Oct 17
Traditional Costing vs. Activity-based Costing Dr L H Wang Apr 17
Strategic Cost Management Dr C C Steve Fong Oct 16
Tactical Decision-Making and Activity-Based Costing Dr C C Steve Fong Apr 16
Customer Profitability Analysis in Accounting Dr C C Steve Fong Oct 15
Equity Financing and Debt Financing Dr C C Steve Fong Apr 15
Concepts in Investments – Risks and Returns Y W Eric Leung Oct 14
Benchmarking Dr C C Steve Fong Oct 14
Debtor Management Y W Eric Leung Apr 14
Performance Measurement, Strategy Formulation and Management Dr C C Steve Fong Oct 13
Cash management Y W Eric Leung Apr 13
Value chain analysis Dr C C Steve Fong Apr 13
Process Costing Dr L H Wang Oct 12
Total Quality Management Dr C C Steve Fong Oct 12
Inventory Management Y W Eric Leung Oct 12
Life Cycle Costing Simon S P Lee Apr 12
Cost-Volume-Profit analysis Andy T M Li Apr 12
From traditional budget planning to zero-based budgeting Dr C C Steve Fong Apr 12
Stakeholders and corporate governance Simon S P Lee Oct 11
Absorption and marginal costing Andy T M Li Oct 11
Activity based costing Andy T M Li Oct 11
Competitor analysis and accounting Dr C C Steve Fong Oct 11
Cost accumulation using absorption costing Andy T M Li Apr 11
Cost Drivers and Company Activities Dr C C Steve Fong Apr 11
Relevant costs in decision making Simon S P Lee Apr 11
Implementation of Strategic Management Accounting Dr C C Steve Fong Oct 10
Incremental Analysis for Decision Making Simon S P Lee Apr 10
Transfer Pricing Simon S P Lee Oct 09
Dividend Policy Simon S P Lee Apr 09
Weighted Average Cost of Capital Simon S P Lee Oct 08

Mainland-related

Topic Author Publication Date
A Case Study on Direct Labour Costs for Small and Medium-sized Industrial Enterprises in China Dr C C Steve Fong Jun 07
New PRC Accounting Standards–A Milestone (Part III) Patrick P H Ng &
Chris K C Lau
Apr 07
New PRC Accounting Standards–A Milestone (Part II) Patrick P H Ng &
Chris K C Lau
Feb 07
New PRC Accounting Standards–A Milestone (Part I) Patrick P H Ng &
Chris K C Lau
Dec 06

Other Topics

Topic Author Publication Date
Techniques in handling computerized accounts Bruce Li Apr 11
Examination Techniques Dr Teresa M H Ho Dec 07
Comparison of Two Popular Accounting Software Packages for Small and Medium Enterprises Dr C C Steve Fong Aug 07