Monthly Archives
What's New
Recalling HKIAAT's Study Text for AAT Examination Paper 6
Kaplan Financial (HK) Limited (Kaplan), the publisher of the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT)'s official study texts for the Accredited Accounting Technician (AAT) Examination, would like to recall all the study texts for AAT Examination Paper 6 “Fundamentals of Business Law”, with immediate effect:
Study text title: AAT Examination Paper 6 “Fundamentals of Business Law” (Paper 6 Study Text)
Editions: 2008 & 2009
ISBN: 978-988-17210-6-8
You may now redeem a copy of 2010 Edition of Paper 6 Study Text by returning your copy of either 2008 or 2009 Edition, or the redemption coupon issued by Kaplan at one of the following addresses during 11 February to 31 May 2010.
- HKIAAT – 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong (tel. 2823-0600)
- Kaplan Admiralty Campus – Unit 2, 1/F Far East Finance Centre, 16 Harcourt Road, Admiralty (tel. 2526-3686)
- Kaplan Wanchai Campus – 1/F Lucky Centre, 165-171 Wanchai Road, Wanchai (tel. 2116-3704)
HKICPA/ OUHK Top-up Degree for AAT Graduates
We are pleased to announce that AAT graduates are now eligible for direct entry into the Bachelor of Professional Accounting with Honours, a new collaborative degree programme of the Hong Kong Institute of CPAs and The Open University of Hong Kong. This programme aligns closely with the Professional Bridging Examination and students can be admitted to the HKICPA’s Qualification Programme upon graduation.
(Click image to download promotion flyer)

Programme Structure
(Click image for a larger view)
Programme Features
- Jointly organized by the Open University of Hong Kong and Hong Kong Institute of Certified Public Accountants (HKICPA)
- Accredited by HKICPA as an approved accountancy degree programme under the Institute’s Qualification Programme
- Align closely with HKIAAT’s Professional Bridging Examination (PBE)
- Part-time face-to-face lectures plus course materials for self-study
Awards
The degree will be awarded by Open University of Hong Kong. A certificate jointly issued by HKICPA and OUHK will be also offered to students who have completed the Professional Bridging Examination.Entry requirements
Applicants to the programme must be graduates of the AAT examinations, i.e. have passed/ exempted from AAT Examinations.Course commencement date
6 September 2010Deadline for application
9 July 2010Study duration and fees
The normal duration of study is 2-3 years. The tuition fees are calculated on a credit basis according to the levels of courses to be taken.| For students taking PBE | For students taking additional 20 credits from Elective Courses | |
| Examination or Tuition Fee | $3,300* | $20,300 - $27,800 |
| Tuition fee for Compulsory Courses | $113,425 | $113,425 |
| Fee for the Whole Programme | $116,725 | $133,725-$141,225 |
Degree rule
To be awarded Bachelor of Professional Accounting with Honours degree, students must successfully complete:a. 85 credits from compulsory courses; and
b. (i) passed the HKIAAT Professional Bridging Examination, or (ii) 20 credits from other courses offered by OUHK
Application form
Please download the application form here.Enquiries
| HKICPA/HKIAAT: | Tel: 2823-0600 |
| OUHK: | Tel: 2771-2100 Website: www.ouhk.edu.hk |
New Examination Format for PBE Paper IV – PBE Business Law and Taxation
The following new examination format for Professional Bridging Examination Paper IV - PBE Business Law and Taxation will be adopted 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 |
Pilot Paper for the Professional Assessment Examination
HKIAAT has prepared the pilot paper of the Professional Assessment Examination. Please click the below link to download:
Module Certificate for the AAT Examination Preparatory Courses
Students who are planning to take the AAT Examination now have more options in preparing for their examination. The Employees Retraining Board (ERB) will offer part-time training courses for the AAT Examination, called “Module Certificate in Accredited Accounting Technician Training”. The courses are aimed at students preparing for the following AAT Examination papers:
| Paper 2 | Business Communication and Organization and Management |
| Paper 3 | Management Accounting |
| Paper 5 | Principles of Taxation |
| Paper 6 | Fundamentals of Business Law |
Course duration
Each module includes 48 hours’ tuition.Course fee per module
| $2,750 | For students with a monthly income of more than HK$15,000 |
| $825 | For students whose monthly income level ranges from HK$7,001 to HK$15,000 |
| Free | For students with a monthly income less than HK$7,000 |
List of training bodies
| Institute | Contact Number |
| City University of Hong Kong (SCOPE) | 2788 7423 |
| Hong Kong Baptist University (SCE) | 3411 2896 |
| Hong Kong College of Technology | 2711 9296 / 2711 9820 |
| The Hong Kong Polytechnic University (MEDC) | 3400 2773 |
| The Open University of Hong Kong (LiPACE) | 3120 9819 |
| The University of Hong Kong (SPACE) | 2867 8479 |
| Vocational Training Council | 3907 6789 |
For more details, check out the ERB's website or call the ERB hotline 182 182.
Job recognition by the Civil Service Bureau
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.
HKIAAT and Education Bureau Seminar
Seminar on “Applying Business Cases to Promote Learning and Teaching of Business Subjects”
As an initiative to provide the secondary school teachers with the techniques in teaching new subject of Business, Accounting and Financial Studies (BAFS) that will be introduced in the new senior secondary curriculum, HKIAAT and Education Bureau jointly presented a seminar on “Applying Business Cases to Promote Learning and Teaching of Business Subjects” on 25 May 2009. We were delighted to have Mr. Wan Shiu Kee, Vice-Principal of C.C.C. Kei Heep Secondary School and Ms. Lindy Yau, Practising Director of C K Yau & Partners CPA Limited as our honourable speakers. The 3-hour seminar was well attended by more than 250 teachers and they found the seminar very informative.| Speakers | Topics | Powerpoint |
| Mr. Wan Shiu Kee, Vice-Principal of C.C.C. Kei Heep Secondary School | Business and Financial Analysis on Public Enterprises – Case Study of MTR Corporation Limited | Download |
| Ms. Lindy Yau, Practising Director of C K Yau & Partners CPA Limited | Corporate Governance | Download |
HKIAAT Information Session - Your next step to success!
Do you want to go into accountancy? Do you want to know more about the AAT qualification? How will the AAT qualification progress your career? If you wish to know more, come and sign up for the FREE information session. It is your first step to success!
The free information session provides an opportunity for prospective students to obtain information regarding the AAT examination, membership structure and the prospect of attaining an AAT qualification. The coming one will be held with details as follows:
| Date: | 25 June 2009 (Thursday) | |
| Time: | 6:30pm to 7:30pm | |
| Venue: | 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong | |
| Date: | 9 July 2009 (Thursday) | |
| Time: | 6:30pm to 7:30pm | |
| Venue: | 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
How to reserve a seat?
Please email to sarah.kwok@hkiaat.org for reservations. For enquiries, please call Miss Sarah Kwok on 2823-0622 during office hours.
Student Handbook for Hong Kong Accredited Accounting Technicians
A revised Student Handbook (May 2009 version) is available now for students’ information. Please note that all information contained in this Handbook is correct as at the date of publication. All changes affecting students will be announced through the HKIAAT e-newsletter “AAT Express”. It is therefore very important that students read this Handbook, the e-newsletter and the Journal with great care and observe the rules and regulations contained therein.
For the Student Handbook (May 2009 version), please click here.
Advanced Standing for AAT and PBE Graduates under the New Qualification Framework
We are pleased to announce that the HKIAAT New Qualification Framework (NQF) is recognized by the Open University of Hong Kong (OUHK) for entry to their degree programmes. Accredited Accounting Technician (AAT) Examination and Professional Bridging Examination (PBE) graduates of the NQF are eligible for advanced standing as follows:
| Graduates | Programme | Advanced Standing |
| AAT | BBA (Hons) in Accounting and other programmes offered by OUHK Lee Shau Kee School of Business & Administration (Please click here for details) |
55 credits |
| PBE | BBA (Hons) in Accounting and other programmes offered by OUHK Lee Shau Kee School of Business & Administration (Please click here for details) |
80 credits |
Special Examination Notice to Candidates regarding the H1N1 Influenza A (Swine Flu)
At the current stage, all examinations will be held as scheduled. However, since Hong Kong has entered the Emergency Response Level, based on the guidelines of the Centre for Health Protection of the HKSAR Government, HKIAAT has implemented the following precautionary measures at the examination centres:
1. Candidates should check their body temperature before leaving for examination centres.
2. Candidates who have a fever or influenza symptoms, such as runny nose, coughing and sneezing, are strongly advised NOT to go to any examination centre and seek medical advice promptly.
3. Candidates are allowed to wear masks at examination centres.
4. Candidates should comply when asked by invigilators to remove their masks during the checking of attendance in examination.
5. Candidates with serious sneezing or coughing should comply when asked by invigilators to put on masks and sit apart from other candidates.
6. For consideration of others, candidates should cover their noses and mouths when sneezing or coughing.
HKIAAT is fully aware of the current situation and will take appropriate actions according to the latest development. Candidates should visit HKIAAT’s website for the latest information. Should you have further enquiries, please feel free to contact HKIAAT at 2823 0600.
Results Announcement - Accounting and Business Management Case Competition (Tertiary Institutes)
The Oral Presentation of the Accounting and Business Management Case Competition 2008-2009 for Tertiary Institute Group was successfully held on 25 April 2009 at The Hong Kong Federation of Youth Groups Building. 98 entries from 19 institutions have registered for the competition. Participating teams are required to submit a written report for the MTR Board about the Kai Tak development project based on the 2007 Annual Report of MTR Corporation Limited (MTR). The reviewers shortlisted, through several rounds of blind review and evaluation, the best six teams to enter the final round competition – the oral presentation, in which they had 15 minutes to present the key points of their proposal and demonstrate their analytical and problem solving skills, followed by a 5 minutes’ Q&As session from the four adjudicators.
The adjudication panel on the oral presentation included: Mr. William Chan, Partner of Li, Tang, Chen & Co., Mr. Edward Chiu, Assistant Director of Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong, Ms. Amy Wong, Accounting Manager of Swire Properties Limited, and Dr. Harry Wong, Director and Lead Consultant of WYH International Consultancy.
Please click here to view the video playback.
Champion Team
| Institute Name: Hong Kong Coummunity College, The Hong Kong Polytechnic University
Team Leader: Wong Chun Fat Team Members: Chan Siu Lung; Lo Lok Hin; Ng Wai Ka |
(Written Report)
(Presentation Powerpoint) |
1st Runner Up Team
| Institute Name: Community College of City University Team Leader: Shek Ka Wai Team Members: Chu Mei Po; Tai Hiu Wai, Cindy; Wong Hong Ting |
(Written Report)
(Presentation Powerpoint) |
2nd Runner Up Team
| Institute Name: Hong Kong Institute of Vocational Education (Tuen Mun)
Team Leader: Lo Fong Team Members: Au Yan Ho; Li Yan Kit; Ngai Yu Ki |
(Written Report)
(Presentation Powerpoint) |
Merit Teams
| Institute Name: School of Continuing and Professional Studies, CUHK
Team Leader: Fung Yuen Ting Team Members: Chan Yan Yi; Chan Yung; Cho Wai Ping |
|
| School Name: Community College of City University
Team Leader: Lam Kwong Yiu Team Members: Cheung Man Chi; Lam Sung Lai; Wong Ka Yan |
|
| School Name: Community College of City University
Team Leader: Lee Kam To, Sam Team Members: Lee Wing Yin, Karen; Leung Ching Man, Kelly; Leung Hoi Nam, Genie |
Best Presenter
| Student Name: Ngai Yu Ki
School Name: Hong Kong Institute of Vocational Education (Tuen Mun) |
Winners of Outstanding Performance Award
Please click here to view the list of winners of the Outstanding Performance Award.Free Seminars, Oral Presentation and Tea Reception Details
| Free Seminars | Speakers | |||
| Seminar on "Financial Strategies for Property Project"
Date: 27 February 2009 (Friday) Time: 4:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House |
Ms. Amy Wong, Accounting Manager, Swire Properties Limited | |||
| Download Seminar Powerpoint | Download | |||
| View Video Playback | View | |||
| Presentation Skills Workshop (Exclusive for Finalists)
Date: 16 April 2009 (Thursday) Time: 2:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House |
Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy | |||
| Oral Presentation with Tea Reception | Adjudicators |
|
Date: 25 April 2009 (Saturday)
Time: 9:30 a.m. – 2:00 p.m. Venue: Auditorium, The Hong Kong Federation of Youth Groups Building |
Mr. William Chan, Past President of Hong Kong Institute of Accredited Accounting Technicians Limited, Partner of Li, Tang, Chen & Co.
Mr. Edward Chiu, Assistant Director, Undergraduate Enrichment Programs, Faculty of Business and Economics, The University of Hong Kong Ms. Amy Wong, Accounting Manager, Swire Properties Limited Dr. Harry Wong, Director and Lead Consultant, WYH International Consultancy |
Examiner's Reports for ATE and PBE December 2008 session
The examiner's reports for the Accounting Technician Examination (ATE) and Professional Bridging Examination (PBE) December 2008 session are as follows:-
Accounting Technician Examination (ATE)
| Paper | Examiner's report |
| Paper 1: Financial Accounting | Paper 1 |
| Paper 2: Business Communication | Paper 2 |
| Paper 3: Cost Accounting | Paper 3 |
| Paper 4: IT Applications in Accounting | Paper 4 |
| Paper 5: Hong Kong Taxation | Paper 5 |
| Paper 6: Hong Kong Business Law | Paper 6 |
| Paper 7: Advanced Accounting | Paper 7 |
| Paper 8: Auditing | Paper 8 |
Professional Bridging Examination (PBE)
| Paper | Examiner's report |
| Paper I: Financial Reporting | Paper I |
| Paper II: Management Accounting | Paper II |
| Paper III: Financial Management | Paper III |
| Paper IV: Legal Environment | Paper IV |
Employees Retraining Board - "Certificate in HKIAAT Certified Accounts Clerk Training"
(Please click image to download the course brochure)

會計服務在各行各業,無論工業以至公營機構、商界以至會計師事務所均不可或缺。對會計有興趣的人士,可透過進修及考取專業資格,逐步發展會計事業。
要投身會計業,你可以從會計文員開始做起。會計文員的職責一般包括資料編纂、入帳、平衡帳戶等等。會計文員在取得更高會計專業資格(例如HKIAAT認可財務會計員資格)再累積一定經驗,便有機會晉升至主任級。能力較佳或有志者,更可繼續進修,朝著專業會計師之路邁進。
Accounting services are required by all sectors of the economy, from industry to public services, and from commerce to accountancy practices. If you are interested, you can advance your accountancy career through relevant studies and by attaining a professional qualification.
To begin your accountancy career, you can start out as an accounts clerk. Normal job duties include compiling data, posting entries, balancing books, etc. That can then lead to attaining a professional accountancy qualification (such as the AAT qualification); with this plus relevant work experience, you will have the opportunity to be promoted to a supervisory level. Further career pathways are open to those who show competence or who aspire to become a Certified Public Accountant.
| 課程對象 Course Target |
有志從事會計文員或入職相關行業之失業或待業人士。 Unemployed or unengaged people who intend to work as an accounts clerk or enter the relevant accounting field. |
| 課程目標 Course Objectives |
HKIAAT認可會計文員證書課程乃僱員再培訓局推出的全新課程,旨在讓學員認識基本會計理論,掌握在中小企業務上應用會計知識的技巧及操作常用的會計軟件,為投身會計行業打好根基。 The Certificate in HKIAAT Certified Accounts Clerk Training is a new course offered by the Employees Retraining Board. The course aims at teaching basic accounting theory, the skills in applying accounting knowledge in small and medium-sized enterprises and how to use common accounting software. Through the course, trainees can prepare to launch themselves into an accounting career. |
| 課程特色 Course Highlights |
內容實用: 以中小企業務運作為藍本,會計理論與實踐並重 質素保證: 由HKIAAT監管,三間具規模及經驗的培訓機構負責培訓,確保課程質素 專業證書: 畢業學員可獲發HKIAAT認可會計文員證書 銜接進修: 畢業學員可申請豁免HKIAAT財務會計員考試卷一「會計基礎及軟件應用」* Practical contents: Using the daily operations of small and medium-sized enterprises as a blueprint to learn and apply accounting knowledge Quality assured: The course is monitored by the HKIAAT and delivered by three ERB appointed, well-established and experienced training bodies, ensuring its quality Professional certificate: Graduates will receive the HKIAAT Certified Accounts Clerk certificate Articulation: Graduates from this course can apply for an exemption from Paper 1 "Fundamentals of Accounting and Computerized Accounts" of the HKIAAT Accredited Accounting Technician (AAT) Examination* 備註: *申請豁免者須為HKIAAT註冊學生並須繳交有關費用 Note: *Applicants for an exemption will need to register as HKIAAT students and pay the relevant fees. |
| 就業服務 Employment Services |
畢業學員將獲培訓機構安排就業轉介服務 Employment placement services will be provided to graduates by training bodies |
| 課程種類 Course Category |
全日制就業掛鈎 Full-time placement-tied |
| 課程內容 Course Contents |
|
| 教學模式 Teaching and Learning |
|
| 教學語言 Medium of Instruction |
中文/英文 Chinese/English |
| 時數 Course Duration |
234小時 (22天全日制及15天半日制) 234 hours (22 days full-time and 15 days half-time) |
| 入讀資格 Entry Requirements |
(報讀英文班別者需通過英文入學試(註三)) (Applicants for English class have to pass an English Entrance Test (Note 3)) 註二: 於香港中學會考數學科取得E級或以上的人士可豁免數學入學試。 註三: 於香港中學會考英國語文科取得第二等級或以上,或於2007年以前舉行的香港中學會考英國語文科 (課程乙) 取得E級或以上,或英國語文科 (課程甲) 取得C級或以上的人士可豁免英文入學試。 Note 1: Applicants who have completed the ERB Module Certificate in Chang-jie Chinese Input Method will be exempted from the Chinese Input Method Test. Note 2: Applicants with Grade E or above in Mathematics in the HKCEE will be exempted from the Mathematics Entrance Test. Note 3: Applicants with Level 2 or above in English Language in the HKCEE or Grade E or above in English Language (Syllabus B) or Grade C or above in English Language (Syllabus A) in the HKCEE held before 2007 will be exempted from the English Entrance Test. |
| 證書頒發 Award of Certificate |
學員的總出席率達80%或以上,及分別在持續評估及考試中取得及格,可獲發畢業證書及HKIAAT認可會計文員證書 A trainee who has attended 80% or above of the course and who has passed the ongoing assessment and examination will be awarded a certificate of completion and the HKIAAT Certified Accounts Clerk certificate |
| 畢業生分享 Sharing by Graduates |
|
| 上課地點 Course Venue |
香港區: 上環 九龍區: 旺角、何文田、觀塘 新界區: 元朗 Hong Kong District: Sheung Wan Kowloon District: Mongkok, Homantin, Kwun Tong New Territories District: Yuen Long |
| 上課日期、時間及報名手續 Date, Time and Application Procedures |
請向各培訓機構查詢 Applicants should ask the training bodies for the details |
| 費用 Course Fee |
費用全免。 Nil. |
| 查詢 Enquiries |
培訓機構 明愛社區及高等教育服務 電話: 2709 9448/ 2478 2655/ 2474 7986 電郵: mpu@cches.edu.hk 網頁: http://www.cches.edu.hk 香港專業進修學校 電話: 2711 9296 電郵: svt@hkct.edu.hk 網頁: http://www.hkct.edu.hk 香港公開大學李嘉誠專業進修學院 電話: 3120 9988 (按 1, 1, 2) 電郵: lipacetraining@ouhk.edu.hk 網頁: http://www.ouhk.edu.hk/lipace Training Bodies Caritas Community & Higher Education Service Tel: 2709 9448 / 2478 2655 / 2474 7986 Email: mpu@cches.edu.hk Website: http://www.cches.edu.hk Hong Kong College of Technology Tel: 2711 9296 Email: svt@hkct.edu.hk Website: http://www.hkct.edu.hk OUHK LiPACE Tel: 3120 9988 (Press 1, 1, 2) Email: lipacetraining@ouhk.edu.hk Website: http://www.ouhk.edu.hk/lipace |
Business Seminar for Accounting and Business Management Case Competition (Tertiary Institute)
To enhance the learning of the participating teams of the HKIAAT Accounting and Business Management Case Competition (Tertiary Institute Group), we have organized a business seminar as follows:
| Topic: | "Financial Strategies for Property Project" | Speaker: | Ms. Amy Wong, Accounting Manager, Swire Properties Limited |
| Date: | Friday, 27 February 2009 |
| Time: | 4:30 p.m. to 5:30 p.m |
| Venue: | Rooms 5-8, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
| Fee: | Free of Charge |
| Download: | Dowload Seminar Powerpoint View Video Playback |
Questions Announcement - Accounting and Business Management Case Competition (Tertiary Institute)

(Click image to download the competition brochure)
The HKIAAT Accounting and Business Management Case Competition (formerly known as Accounting Case Competition) has been organized for seven years. The Competition aims to enhance students' ability in using accounting information for business development and their generic skills as required by today's business world.
Following the success of the Secondary School Group Competition, the Competition for Tertiary Institutes is now open for entries. The format will be changed this year and includes two stages: Written Report and Oral Presentation. The Competition will adopt the 2007 Annual Report of the MTR Corporation Limited as the case study and the participating teams are required to submit a written report in response to the case problems. The most outstanding six teams will be shortlisted to enter the Oral Presentation Competition to be held on 25 April 2009.
A briefing session was held to introduce the Competition details:
| Date: | 6 February 2009 |
| Time: | 4:00 – 4:45 p.m. |
| Venue: | 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
| Download: | Briefing Session Powerpoint |
| Topic: | "Financial Strategies for Property Project" | Speaker: | Ms. Amy Wong, Accounting Manager, Swire Properties Limited |
| Date: | Friday, 27 February 2009 |
| Time: | 4:30 p.m. to 5:30 p.m |
| Venue: | Rooms 5-8, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
| Fee: | Free of Charge |
| Enrollment: | Dowload enrollment form For R.S.V.P., please complete and return the seminar enrollment form to use via fax or email on or before 24 February 2009. |
- Download question paper for written report and report writing guidelines
- Download MTR Annual Report 2007
Results Announcement - Accounting and Business Management Case Competition (Secondary Schools Group)
The Oral Presentation of the Accounting and Business Management Case Competition 2008-09 (Secondary School Group) was successfully held on 17 January 2009 at Australian International School. 153 teams from 73 schools took part in this annual tournament which was spread over for three months. Through a blind review by the reviewers of Hong Kong Association for Business Education and members of Competition Sub-group, eight merit teams with the best written reports were shortlisted to enter the final round competition in which they were asked to present their recommendations of business policies for MTR Corporation Limited to the judging panel within ten minutes, followed by a five minutes' Q&A session from the four adjudicators.
The adjudication panel on the oral presentation included: Mr. Johnson Kong, Vice-president of HKIAAT, Ms. Janice Fung, Finance Manager of MTR Corporation Limited, Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong, Mr. Marty So, General Manager, Job Market Publishing Limited.
Champion Team
| School Name: Wong Shiu Chi Secondary School
Team Leader: Pang Hoi Yan Team Members: Chan Tsz Yan, Tsui Pan Ho, Yim Cho Kiu |
(Written Report)
(Presentation Powerpoint) |
1st Runner Up Team
| School Name: CCC Ming Yin College
Team Leader: Wong Wing Yan Team Members: Chan Wang Pok, Chau On Yi, Ng Ho Chi |
(Written Report)
(Presentation Powerpoint) |
2nd Runner Up Team
| School Name: Cognitio College (Kowloon)
Team Leader: Lo Chun Yin Team Members: Chan Yin Ling, Cheung Kit Yi, Lai Hiu Hung |
(Written Report)
(Presentation Powerpoint) |
Merit Teams
| School Name: Cheung Chuk Shan College
Team Leader: Yu Ming Wa Team Members: Lam Tsz Wai, Tang Wai Ching, Wong Shu Wing |
|
| School Name: GCCITKD Lau Pak Lok Secondary School
Team Leader: Mung Wai Yan Team Members: Lau Lau Har, Poon Chiu Kwan, Wong Wing Man |
|
| School Name: Law Ting Pong Secondary School
Team Leader: Wong Wing Chi Team Members: Chung Tan Ping, Hui Ka Na, Tam Wing Yiu |
|
| School Name: St. Joseph's College
Team Leader: Yip Tsz Chung, Alan Team Members: Kwok Tsun Yat, Terence, Luk Yin Wai, Brian, Wong Tsz Kit, Timothy |
|
| School Name: Wong Shiu Chi Secondary School
Team Leader: Lau Ka Yin Team Members: Chan Ming Wai, Fan Man Fan, Ng Ka Wing |
Best Presenter
| Student Name: Pang Hoi Yan
School Name: Wong Shiu Chi Secondary School |
Winners of Outstanding Performance Award
Please click here to view the list of winners of the Outstanding Performance Award.Adjudicators' Comments
The Adjudicators' praised the students' outstanding performance and their hard work in preparing for the Competition. Please click here to see the Adjudicators' comments.Free Seminars, Oral Presentation and Tea Reception Details
| Free Seminars | Speakers |
| Seminar on "Corporate Strategy of MTR Corporation Ltd."
Date: 13 November 2008 (Thursday) Time: 3:45 p.m. – 5:00 p.m. Venue: HKIAAT, 27/F, Wu Chung House |
Ms. Janice Fung, Finance Manager, MTR Corporation Limited |
| Seminar on "Business Analysis and Corporate Governance"
Date: 20 November 2008 (Thursday) Time: 3:45 p.m. – 5:00 p.m. Venue: HKIAAT, 27/F, Wu Chung House |
Ms. Lindy Yau, Practising Director, C K Yau & Partners CPA Limited |
| Download presentation materials | Download |
| Workshop on "Presentation Skills"
Date: 12 January 2009 (Monday) Time: 2:30 p.m. – 5:30 p.m. Venue: HKIAAT, 27/F, Wu Chung House |
Dr. Harry Wong, Director & Lead Consultant, WYH International Consultancy |
| Oral Presentation with Tea Reception | Adjudicators |
|
Date: 17 January 2009 (Saturday)
Time: 9:30 a.m. – 2:00 p.m. Venue: Australian International School, 3A, Norfolk Road, Kowloon Tong, Kowloon |
Mr. Johnson Kong, Vice President of Hong Kong Institute of Accredited Accounting Technicians Limited, Director of BDO McCabe Lo Limited
Mr. Edward Chiu, Assistant Director, Career Development Office, Faculty of Business and Economics, The University of Hong Kong Ms. Janice Fung, Finance Manager, MTR Corporation Limited Mr. Marty So, General Manager, Job Market Publishing Limited |
NQF Examination Timetable for 2009
The first examinations under the New Qualification Framework (NQF) will be held in June 2009. The timetables for the examinations are as follows:
Accredited Accounting Technician (AAT) Examination
| Date and Time | 9:30 a.m. – 12:30 p.m. | 2:00 p.m. – 5:00 p.m./6:00 p.m.* |
| 13 June 2009 5 December 2009 (Saturday) |
Paper 5 Principles of Taxation |
Paper 1* Fundamentals of Accounting and Computerized Accounts |
| 14 June 2009 6 December 2009 (Sunday) |
Paper 6 Fundamentals of Business Law |
Paper 2 Business Communication and Organization and Management |
| 20 June 2009 12 December 2009 (Saturday) |
Paper 7 Financial Accounting |
Paper 3 Management Accounting |
| 21 June 2009 13 December 2009 (Sunday) |
Paper 8 Principles of Auditing and Management Information Systems |
Paper 4 Business Economics and Financial Mathematics |
MYOB Accounting Software Premier Version 10 (English version) will be used in the Paper 1 examination.
Examination entry and exemption application deadline
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009
Professional Bridging Examination (PBE)
| Date and Time | 2:00 p.m. – 5:00 p.m. |
| 3 June 2009 2 December 2009 (Wednesday) |
Paper I PBE Financial Accounting |
| 5 June 2009 4 December 2009 (Friday) |
Paper II PBE Management Accounting and Finance |
| 8 June 2009 7 December 2009 (Monday) |
Paper III PBE Auditing and Information Systems |
| 10 June 2009 9 December 2009 (Wednesday) |
Paper IV PBE Business Law and Taxation |
June 2009 session: 31 March 2009
December 2009 session: 30 September 2009
Special Topics for Professional Bridging Examination December 2008
A list of special topics for the captioned examinations is available for assisting candidates in preparing for the coming examinations in December 2008. Please note that this only represents about 70% of the topics that this examination will cover. Candidates are advised to do a thorough revision in order to achieve a satisfactory examination result.
For the list of special topics, please click here.
HKIAAT Accounting and Business Management Case Competition – Secondary School Group

(Click image to download the competition leaflet)
The HKIAAT is organizing its annual Accounting and Business Management Case Competition (formerly the Accounting Case Competition), in conjunction with the Education Bureau and Hong Kong Association for Business Education. The competition has proved to be the perfect springboard for students to show their expertise in analyzing accounting information for business development.
This year, a new format which is more exciting and interactive will be introduced. Short-listed teams will have to give a presentation to the adjudicators on the business development plan of the selected listed company. To help students prepare for the competition and to enhance their learning experience, the HKIAAT will be offering business skills seminars and opportunities for the participating teams to meet the professional accountants and business leaders.
Questions for written reports
Submission deadline: 6:00 p.m., 3 December 2008 (Wednesday)Annual Report 2007 of the MTR Corporation Limited
Business operation seminars
| 日期 Date | 時間 Time | 講者 Speaker | 題目 Topic | 講座參考資料 Seminar reference |
| 二零零八年十一月十三日(星期四) 13 November 2008 (Thursday) |
下午三時四十五分至五時 3:45 – 5:00 p.m. |
Ms. Janice Fung, Finance Manager, MTR Corporation Limited | 「香港鐵路有限公司企業策略」 Corporate Strategy of MTR Corporation Limited |
NA |
| 二零零八年十一月二十日(星期四) 20 November 2008 (Thursday) |
下午三時四十五分至五時 3:45 – 5:00 p.m. |
Ms. Lindy Yau, Practising Director, C. K. Yau & Partners CPA Limited | 「商業分析及企業管治」 Business Analysis and Corporate Governance |
Webcast |
HKIAAT Scholarships 2008-09

The HKIAAT is launching its annual scholarship scheme. The aims of the scholarship awards are to recognise academic merits; to encourage graduates of diploma to associate degree levels to pursue the examinations run by the HKIAAT; and to serve as a new source of financial aid for deserving students. The application deadline is 7 November 2008.
Awards
An award of around HK$7,500, in the form of a fee waiver to cover a one-off student registration fees and examination / exemption fees for the Accredited Accounting Technician Examination and Professional Bridging Examination.
Procedure
Nominations are to be submitted through the respective department or faculty heads of academic institutions.
For enquiries, please call Miss Sharon Keung on 2823-0623.
New Release of Questions and Answers Booklets
Questions and Answers (Q&A) booklets for the June and July 2008 examinations are now available for sale at the HKIAAT's reception desk. Each booklet costs HK$10.
If you are unable to make your purchase at our counter, you may apply for mail order. Click here to download the order form.
Study Texts for the New Qualification Framework
A new set of study texts for Accredited Accounting Technician (AAT) Examination and Professional Bridging Examination under the New Qualification Framework will be launched in early September 2008. Registered students and members enjoy 20% discount upon purchase at the HKIAAT counter.

Key features of these study texts include:
- A blend of the popular course notes and in-depth reference materials
- Comprehensive syllabus coverage
- Easy to navigate with easy to follow icons
- Crucial definitions and concepts are explained
- Clear diagrams and short, memorable text to highlight key points from each subject area
- Plenty of examples, activities and exam-type questions
- Study skills to offer revision guidance
- Published by a HKIAAT approved publisher
Order Now! Complete the order form and return via post to the HKIAAT.
Fee Structure for the New Qualification Framework
The HKIAAT is announcing the fee structure for the New Qualification Framework as follows:
(A) Student Fees
AAT Examination
| Nature of Fees | Amount (HK$) | Effective Date |
| Initial Registration Fee | $600 | Immediate |
| Annual Fee | $600 | 1 January 2009 |
| Examination Fee | $400 (Papers 2 – 8) $800 (Paper 1) |
June and December 2009 sessions |
| Exemption Fee | $400 (Papers 2 – 8) $800 (Paper 1) |
1 October 2008 |
PBE
| Nature of Fees | Amount (HK$) | Effective Date | |
| Initial Registration Fee | $700 | 1 October 2008 | |
| Examination Fee | $650 (Papers 1 – IV) | June and December 2009 sessions | |
| Nature of Fees | Amount (HK$) | Effective Date |
| Initial Registration Fee | $700 | 1 July 2009 |
| Annual Fee | $700 | 1 January 2010 |
Student Registration Deadline under the New Qualification Framework
The HKIAAT New Qualification Framework (NQF) will be launched in June 2009. If you would like to take the new Accredited Accounting Technician Examination under the NQF, please kindly observe the following student registration deadlines:
| Event | Student Registration Deadline |
| Applicants who wish to take the first examination in the June session | 31 January of the current calendar year |
| Applicants who wish to take the first examination in the December session | 15 July of the current calendar year |
Take your next step to success!
Wanna to go into accountancy?! Do you know the prospects of this profession? How will the AAT qualification help you in your career? What are the personal attributes of AAT? Join our FREE information session to learn more. It is your first step to success!
The information session provides an opportunity for prospective students to obtain information regarding the HKIAAT examination, membership structure and the prospect of attaining an AAT qualification. The coming ones will be held on 19 July 2008 and 16 August 2008. Details are as follows:
| Date & Time: | 19 July 2008 (Saturday) 2:30 pm to 3:30 pm 16 August 2008 (Saturday) 11 am to 12 noon | |
| Venue: | 27/F, Wu Chung House, 213 Queen's Road East, Wanchai |
How to reserve a seat?
Please email to sarah.kwok@hkiaat.org for reservations. For enquiries, please call Ms Kwok on 2823-0622 during office hours.Reschedule of the ATE June 2008 Paper 5 (Hong Kong Taxation) Examination
Due to the hoisting of the BLACK Rainstorm Warning Signal on 7 June 2008 (Saturday), the Accounting Technician Examination Paper 5 – Hong Kong Taxation examination was cancelled and it is now re-scheduled as follows:
Date: 22 June 2008 (Sunday)
Time: 9:30 am to 12:30 pm
The Hong Kong Examinations and Assessment Authority (HKEAA) has sent out notification letters to individual candidates on 13 June 2008. Please be reminded that your examination centre assigned may be changed under this re-scheduling.
You are reminded to bring the following documents to the examination:
1. HKEAA's letter;
2. the ORIGINAL Examination Attendance Docket;
3. your HKIAAT Student Card; and
4. your HKID Card.
If you are unable to attend the re-scheduled examination, please write to us for applying a special arrangement to transfer your Paper 5 examination enrolment fee from June 2008 Session to December 2008 Session.
Wishing you best of luck for your examination.
Pilot Papers for the New Qualification Framework
For the benefits of students and course providers, the HKIAAT has prepared a full set of pilot papers for the New Qualification Framework to be launched in June 2009. The pilot papers can be downloaded from the following links:
Library Opening Hours
The library opening hours between 23 and 30 May 2008 will be as follows:
| Monday | 9:00 a.m. to 9:00 p.m. |
| Tuesday to Friday | 9:00 a.m. to 7:30 p.m. |
| Saturday | 9:00 a.m. to 12:00 noon |
| Sunday & Public Holidays | Closed |
SME Seminar Series
Initiated by the Hong Kong SME Development Association in 2004, SME Advancement Campaign was a huge success which had attracted more than 3,000 attendees in the seminars.
This year, SME Advancement Campaign is much more sophisticated and a series of seminars on 4 major issues, namely Business Administration Strategy, Financial Management Solution, Enterprise Performance Optimization and Business Development in SME, will be held. The first seminar will be held on 29 May 2008, and members and students of the HKIAAT are invited to join it. Detail of this seminar is as follows:
| Date | 29 May, 2008 (Thursday) |
| Time | 2:00 pm to 5:45 pm |
| Venue | Theatre, 4th Floor, Productivity Council, Tat Chee Road, Kowloon Tong, Kowloon |
A number of industry leaders, experts and associations will be invited to share their insightful views in the seminar.
Please click here to view the details and enroll.
Special Offer from Phillip Wain
![]() | ![]() |
Phillip Wain's Offer for Ladies
- 2 exercise/dance/yoga classes, gym sauna and steam facilities for free
- 40% corporate discount for 1-year exercise membership at any Phillip Wain Clubhouse (original price $14,888)
- 1-month fitness program at $688
Inspire's Offer for Men
- Inspire for men 1-year membership at $6,800
- Deluxe Treatment Experience at $1,280
Please click here for more details.
Terms & conditions
- These special offers are applicable for HKIAAT members and students and valid until 31 December 2008.
- Phillip Wain's offers are exclusive for ladies and Inspire's offers are exclusive for men.
- All customers must be above the age of 18.
- Prior telephone appointment has to be made before each visit.
- These offers are applicable to new customers only and not for existing customers.
- Each customer can only redeem the offer once.
- Usage is subject to the final decision of Phillip Wain.
Enquiries hotline & enrolment
- Miss Mabel Law, Tel: 2975 3864, E-mail:mabel_law@phillip-wain.com
- Website: http://www.phillipwain.com/pw/eng/hk/common/home.jsp
- Knowledge requirements
- Values requirements
- Practical experience requirements
- Finalised syllabus of AAT Examination
- Finalised syllabus of PA
- Finalised syllabus of PBE
- Transitional arrangements
- Paper 1 – Financial Accounting
- Paper 2 – Business Communication
- Paper 4 – Information Technology Applications in Accounting
- Paper 5 – Hong Kong Taxation
- Paper 6 – Hong Kong Business Law
- Up to 70% off market price on Philips and Whirlpool electronic and home appliances
- Present the member/student card or the invitation letter to get the extra benefit of $100 coupon
- Some goods are subject to delivery and installation charges
- What is hedge accounting?
- Different kinds of hedging, their accounting treatments and their impact on income statements
- Documentation required to establish hedge accounting
- Effectiveness testing of hedge accounting and its implications on financial statements
- Examples of hedge accounting
- Access to 22 clubs in Asia (Hong Kong, Malaysia, Singapore and Taiwan) & over 350 in the U.S.A.
- Access to 9 locations in HK - Central, Wan Chai, Causeway Bay, Tsim Sha Tsui, Mong Kok x 2, Tuen Mun, Whampoa and Quarry Bay (NEW)
- Unlimited use of aerobic classes (such as Yoga, Pilates, Body combat, Cycling)
- Free towels, daily lockers, sauna, steam and other bathroom accessories
- One "Free" Personal Training Session is also included (normally $800 per session)
- For Fitness Locations and more benefits. Click here.
- For enquiries about program details, kindly contact Kimmy Leung of California Fitness at 9684 9814 / kimmyleung@californiafitness.com
- To register, please kindly send an e-mail with your name and mobile no. to Kimmy Leung at kimmyleung@californiafitness.com before 10 November 2007.
- Interested parties will be contacted separately after the deadline for payment arrangement.
- This membership is ONLY available by email registration as stated above and NOT available at any of the California Fitness club
- Current California Fitness monthly members may also take advantage of this program (NO refund on the existing deposit)
- Family members can join this package as well(same residential address proof is required)
- For more information about the Club, please visit www.californiafitness.com
- SKH Lam Woo Memorial Secondary School
- Kiangsu-Chekiang College (Shatin)
- Hong Kong Chinese Women's Club College
- St Paul's Secondary School
- Kwun Tong Government Secondary School
- Good Hope School
- Munsang College
- King Ling College
- St Francis Xavier's College
- CCC Kei Heep Secondary School
- CCC Kei Heep Secondary School
- Hong Kong Taoist Association Tang Hin Memorial Secondary School
- La Salle College
- Buddhist Kok Kwong Secondary School
- King's College
- SKH Tsang Shiu Tim Secondary School
- Kwun Tong Government Secondary School
- Po Leung Kuk Wu Chung College
- Belilios Public School
- Heep Yunn School
- Kau Yan College
- Po Leung Kuk C W Chu College
- SKH Chan Young Secondary School
- Hang Seng School of Commerce
- City University of Hong Kong
- 30% off any full priced blazers/jackets or
- free name card holder
- For calender year 2007
- For calender year 2007
- For calender year 2007
- Included student fee for year 2007
- For applications submitted on or after 16 November 2006
- For calender year 2007
- Ample references and explanatory notes to the accounting standards issued by the Hong Kong Institute of CPAs to illustrate accounting theory and practice in Hong Kong.
- Supplemented by an excellent range of review questions with suggested solutions to enhance students’ understanding of the subject matter.
- Our examination structure
- Multiple entries and mulitple exits
- Recognition by employers, professional bodies and educational institutions
- The attributes of an AAT - academic, skills, core competencies and ethical
- The importance of Continuing Professional Development of AAT – needs, importance and nature
- Structure of Accounting Technician Examination
- Learning Support
- Artculation to higher education
- Our membership structure
- Entry requirements and recognition
- RMA with UKAAT
- Continuing Professional Development
- Learning support from HKIAAT
- Activities
- Benefits and services
- An overiew of the China market for accounting professionals
- The accounting examination system in China
- Matters to be noted when working in China
- HKIAAT's future plan in opening up the China market
- How Accredited Accounting Technicians can assist a company in its business
- How the AAT qualification assist in career development
- Tips on preparing the examination
- Future development of HKIAAT
- Summary
- Practical and up-to-date
- References and explanatory notes are made to the Auditing Standards issued by the Hong Kong Institute of CPAs to illustrate the theory and practice of auditing in Hong Kong
- Supplemented by review questions and multiple-choice questions with suggested solutions to enhance students' understanding
- Comprehensive coverage of the topics required in Paper 7 – Advanced Accounting.
- Each chapter is concisely and clearly written, with illustrative examples to reinforce understanding.
- Practice questions with suggested solutions.
- About our new branding and logo
- Speech of Guest of Honour, Mrs Fanny Law, GBS, JP
- Speech of HKIAAT President, Mr Doug Oxley
- Hong Kong Institute of Certified Public Accountants
- ACCA (The Association of Chartered Certified Accountants Hong Kong)
- Andy Lam, JP, President, Hong Kong Accounting Professionals Association
- BDO McCabe Lo Limited
- CCIF CPA Ltd
- Certified Management Accountants Society of British Columbia, Canada (Hong Kong Branch)
- CGA Hong Kong (Canadian Certified General Accountants Association of Hong Kong)
- Chew Fook Aun, Board Member, Hong Kong Institute of Accredited Accounting Technicians
- Churchill Design & Advertising Ltd
- CIMA Hong Kong Division
- ColorPrint Production Ltd
- Compulink Consultants
- CPA Australia Hong Kong China Division
- James Kong, Vice-President, Hong Kong Institute of Accredited Accounting Technicians
- Hong Kong College of Technology
- Hong Kong School of Commerce
- HKU School of Professional and Continuing Education
- Kennedy Tat-yin Liu, Vice-President, Hong Kong Institute of Accredited Accounting Technicians
- Lee Kum Kee Company Limited
- Lingnan University
- Mark Coggins, Managing Director, Kaplan International
- Professor Lui Yu Hon, Director, Li Ka Shing Institute of Professional and Continuing Education, OUHK
- Samble Office Supplies & Printing Co
- Snow White Bodyline & Beauty Salon Limited
- The Association of International Accountants – HK Branch
- The Society of Chinese Accountants & Auditors
- Wong Brothers & Co CPA
- Details of the Reciprocal Membership Agreement between HKIAAT and UKAAT
- The UKAAT membership and world-wide recognition
- HKIAAT as a professional body
- Continuing Professional Development (CPD) programmes
- Any problems faced at the workplace
- Any other issues to be raised by members
Free Information Sessioin held on 18 March 2008
A Free Information Session was held on 18 March 2008 at the HKIAAT Secretariat with an audience of around 40. The information session had provided an opportunity for prospective students to obtain information regarding the HKIAAT examination, membership structure, the prospect of attaining an AAT qualification and our New Qualification Framework.
We shall be organizing free information sessions on a regular basis. Watch out our website for the announcement.
Hot Jobs! Hot Jobs!
Are you looking for new job opportunities? It's easy with HKIAAT. Browse our Free Employment Placement Service page regularly and you'll find a list of accounting-related jobs at your fingertips.
Employers who are interested in placing their advertisement in our webpage may download the placement form, complete and return it to us by fax on 2823 0606. This service is FREE OF CHARGE. Information provided will be posted on the website for one month only. You may contact the HKIAAT on 2823 0600 for details.
New Qualification Framework for the Hong Kong Accredited Accounting Technicians

The Hong Kong Institute of Certified Public Accountants has issued a finalized paper setting out the new qualification framework for Accredited Accounting Technicians (AAT) in Hong Kong.
The new qualification framework for Hong Kong Accredited Accounting Technicians is developed after a comprehensive review and consultation with major education providers, educationalists, employers and practitioners conducted during the second quarter of 2007. In general, the responses received during the consultation period are supportive. It is considered by most of the respondents that the new qualification framework will enhance the values and status of the AAT qualification in Hong Kong and assist members/students of its subsidiary, the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), in their career development.
The framework, to be introduced in June 2009, includes new requirements for membership admission to the HKIAAT. It comprises three key requirements as follows:
It has been developed with a focus of establishing HKIAAT membership as a valid and valued attainment in its own right – rather than being seen solely as a stepping stone or route to the Institute's qualification programme. It is intended that those who hold the HKIAAT membership will meet the broadening role required to support our finance and accounting professionals in the dynamic world in which we operate.
The Council of the Hong Kong Institute of CPAs and the HKIAAT Board would like to express its gratitude to all of stakeholders who have provided invaluable insights and feedback on the proposals during the drafting stages.
Updates on the HKIAAT New Qualification Framework
Following the consultation of the proposed New Qualification Framework for the Hong Kong Accredited Accounting Technicians, we are pleased to announce the finalised syllabuses for the new Accredited Accounting Technician (AAT) Examination, Professional Assessment (PA), Professional Bridging Examination (PBE) and details of the transitional arrangements as appended below:
A final paper, setting out the blueprint for the HKIAAT’s New Qualification Framework, will be issued in due course. Please watch out our website for the announcement.
Results of the Accounting Case Competition 2007
The Accounting Case Competition, jointly organized by the HKIAAT with the Education Bureau and Hong Kong Association for Business Education, was successfully held on 15 December 2007.
Initiated by HKIAAT in 2002, the Competition aims to enhance students' ability in using accounting information for business development. All participating teams are required to study an annual report of a selected listing company. This year the 2006 Annual Report of Hongkong and Shanghai Hotels, Limited is chosen to be the real case study. Students are then requested to answer a set of diversified questions in accounting and business disciplines.
Every year it attracts students from secondary schools and tertiary institutes in Hong Kong. The response of the sixth year running is overwhelming. 145 schools and institutes have participated in this year's event and the competition took place at Po Leung Kuk C W Chu College on 15 December 2007. The top three entrants and the merits award winners of each group are selected based on their knowledge in accountancy as well as their problem solving and analytical skills.
The top three prizes were awarded at the HKIAAT Annual Dinner and Prize Presentation Ceremony held on 30 January 2008.
The following are the winners for the 3 groups:
Secondary 4 to 5 Group
| Prize | Name of School |
| Champion | Kiangsu-Chekiang College (Shatin) |
| 1st runner-up | St. Joseph's College |
| 2nd runner-up | Cheung Chuk Shan College |
| Merit | St Paul's Secondary School Sing Yin Secondary School Baptist Lui Ming Choi Secondary School Good Hope School Immanuel Lutheran College Clementi Secondary School Yan Oi Tong Tin Ka Ping Secondary School Wong Shui Chi Secondary School CCC Kei Heep Secondary School King's College SKH Lam Woo Memorial Secondary School |
Secondary 6 to 7 Group
| Prize | Name of School |
| Champion | Hong Kong Chinese Women's Club College |
| 1st runner-up | La Salle College |
| 2nd runner-up | CCC Kei Heep Secondary School |
| Merit | King Ling College Po Leung Kuk C W Chu College King's College TWGHs Chen Zao Men College Lingnan Hang Yee Memorial Secondary School St. Francis Xavier's College St. Joseph's College Wah Yan College, Hong Kong TWGHs Yau Tze Tin Memorial College St Paul's Secondary School SKH Lam Woo Memorial Secondary School |
Tertiary Institute Group
| Prize | Name of School |
| Champion | HKU SPACE Community College |
| Merit | Hong Kong Institute of Vocational Education (Chai Wan) City University of Hong Kong |
Updated ATE Syllabus/Reading List for June and December 2008 Examinations
Students are advised that the syllabuses/reading lists have been updated in the following papers:
| Syllabus | Reading List | |
| Paper 1 – Financial Accounting | √ | |
| Paper 2 – Business Communication | √ | √ | Paper 4 – Information Technology Applications in Accounting | √ | √ |
| Paper 5 – Hong Kong Taxation | √ | √ |
| Paper 6 – Hong Kong Business Law | √ |
The amendments have been marked in the syllabuses appended below:
New AAT-branded Merchandise
Two new items of AAT-branded merchandise – scarf and name card holder – are now available for you to buy at the HKIAAT office. Remember that by presenting your member/student card you can get a discount on these great items!
| Item | Listed price (HK$) | Member/student price (HK$) |
Scarf![]() |
180 |
150 |
Name Card Holder![]() |
100 |
80 |
青年會計大使 – 訪暨南大學
協會過去幾年舉辦的國內交流團都廣受會員及學生的歡迎。協會今年亦再度於聖誕節期間率領兩日一夜的考察團到廣州拜訪暨南大學,詳情如下:
| 日期 | 二零零七年十二月二十五日至二十六日 (星期二至星期三) |
| 名額 | 四十名本會會員及註冊學生 |
| 住宿 | 廣州市三星級酒店 |
| 暫定活動 | 1. 暨南大學會計座談會 2. 參觀暨南大學校園 3. 拜訪會計師事務所 4. 拜訪廣東省稅務局或企業 5. 觀光 |
| 費用 | 港幣三百元正 (包括香港來回廣州及廣州市內交通、食宿、參觀入場費、等等,餘額由協會津貼) |
| 申請手續 | 1. 請填妥表格連同費用,交回協會秘書處:香港灣仔皇后大道東213 號胡忠大廈27樓 2. 支票抬頭請寫 「香港財務會計協會有限公司」 3. 接納報名申請的方法是以先到先得,額滿即止為準則。成功申請與否將獲另函通知。協會擁有接受報名申請之最終決定權 4. 截止報名日期為二零零七年十二月三日 5. 協會有可能因應人數不足或其他的原因而作出任何調動更改或取消是項行程 |
Accounting Case Competition 2007 - List of Participants
We are pleased to announce the list of participants for the Accounting Case Competition 2007 as follows:
Accounting Case Competition 2007 - Announcement of Listed Company
We are pleased to announce that the 2006 Annual Report of the Hongkong and Shanghai Hotels Limited has been chosen to set the questions of the Accounting Case Competition 2007. Please browse its website at www.hshgroup.com to download the report.
You may also download the annual report below:
Philips Showrooms Private Sale
![]() |
![]() |
Benefits
Hopewell Centre Showroom
Room 1706, 17/F., Hopewell Centre, 17 Kennedy Road, Wanchai, Hong Kong.
Tel.: 2529 8321 / 2529 8510
Fax: 2528 4408
Opening hours: 10:00 am – 7:00 pm
Star House Showroom
Shop B2-3 on Basement, Starhouse Plaza, Star House, No. 3 Salisbury Road, Tsim Sha Tsui, Kowloon.
Tel.: 2317 6350 / 2376 2032
Fax: 2376 1201
Opening hours: 10:00 am – 7:00 pm
Tsuen Wan Showroom
Shop B110-111A, B1, Panda Place, 3 Tsuen Wah Street, Tsuen Wan, New Territories.
Tel.: 2628 9033 / 2628 9932
Fax: 2628 6913
Opening hours: 11:00 am – 8:00 pm
New CPD Seminars for Members and Students
The HKIAAT is proud to launch its new CPD Programme for our members and students. The first two seminars are "Audit Risk Evaluation" and "Hedge Accounting under HKAS 39". As accounting technicians, you need to constantly update your technical knowledge and professional expertise. We urge you to enrol on our CPD Seminars which are catered for your needs.
Seminar 1 - Audit Risk Evaluation
HKSA 200 "Objectives and General Principles Governing an Audit of Financial Statements" states that the auditor should plan and perform the audit to reduce audit risks to an acceptable level in relation to the audit objective. This seminar will focus on areas that auditors should be aware of during the audit planning stage. The nature of materiality, audit risk components and risk assessment will be covered. Case studies will be provided to help participants get a better understanding of the audit principles and their application.| Speaker | Simon Wong |
| Date | Monday, 19 November 2007 |
| Time | 7:00 pm – 9:00 pm |
| Venue | Hong Kong Institute of CPAs Training Centre, 27/F Wu Chung House, 213 Queen's Road East, Hong Kong |
| Fee | HK$ 80 for HKIAAT members / students HK$100 for non-HKIAAT members / students |
| Enrolment Form | Download |
Seminar 2 - Hedge Accounting under HKAS 39
This seminar will introduce you to hedge accounting and cover the following areas:| Speaker | Sidney Lo |
| Date | Monday, 17 December 2007 | Time | 7:00 pm – 9:00 pm |
| Venue | Hong Kong Institute of CPAs Training Centre, 27/F Wu Chung House, 213 Queen's Road East, Hong Kong |
| Fee | HK$ 80 for HKIAAT members / students HK$100 for non-HKIAAT members / students |
| Enrolment Form | Download |
Accounting Case Competition 2007
The Accounting Case Competition, jointly organised by the HKIAAT, the Education Bureau and Hong Kong Association for Business Education, will be held on 15 December 2007 at Po Leung Kuk C W Chu College.
This is the sixth year that the HKIAAT has organised the competition. Every year the competition attracts more than 300 students from secondary schools and tertiary institutes. By adopting a real case study approach, the competition is found to be more interesting and practical than the traditional question-and-answer type format. Students are asked to download the annual report of a real listing company to prepare for their competitions. Hong Kong Economic Times, Bossini, Cathay Pacific, Jusco and Café de Coral have generously supported our event in the past years.
Full-time secondary 4 to 7 students and sub-degree tertiary students are eligible to apply to take part in the competition and enter the appropriate group: Secondary 4 to 5 Group, Secondary 6 to 7 Group and Tertiary Institute Group. Each secondary school can nominate only one team each for the Secondary 4 to 5 Group and Secondary 6 to 7 Group, and each group shall consist of two members. Each institute can nominate a maximum of two teams each consisting of two members. Schools or institutes who are interested in participating should submit their applications on or before 2 November 2007.
Download area
Registration Form for Accounting Case CompetitionNotes for briefing session on 25 October 2007
Past question papers:
2006
Sixth Form Group (Chinese)
Sixth Form Group (English)
Senior Secondary Group (Chinese)
Senior Secondary Group (English)
Tertiary Institutes Group (English)
2005
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2004
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2003
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2002
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
Free Information Session
The demand for accounting personnel has been ever increasing, especially for supporting staff who work as an Accredited Accounting Technician (AAT).
As an AAT, you will be highly sought after in the public and private sectors. You can work within an accounting practice, a small or medium-sized company, or with a multinational organisation. You can work in any industry sector you choose.
To let prospective students know how to become an AAT, the prospect and reward of attaining an AAT qualification, we will be organsing free information sessions in the coming months. Register now to reserve a place!
Early Closure on 25 September 2007
The office and library will close at 4:00 p.m. on 25 September 2007 for the Mid-Autumn Festival.
Get Fit with California Fitness

California Fitness is pleased to announce the Workplace Health Benefit Program for HKIAAT members and students. Details of the Program are as follows:-
Membership Type: VIP Platinum Membership - All Clubs All Hours
Membership Fee:
| Joining fee | HK$0 (Original Club Rate = HK$999) |
| Processing fee | HK$0 (Original Club Rate = HK$499) |
| Monthly fee | HK$288* (Original Club Rate = HK$598) |
Benefits:
Enquiries & Application Method:
Enroll NOW!
New Titles at HKIAAT Secretariat
Since the inception of the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), it has received tremendous manpower and logistical support from its parent body, the Hong Kong Institute of Certified Public Accountants (HKICPA). Behind the scene, many staff members of HKICPA have contributed their time and effort to support HKIAAT's operations and activities.
The HKIAAT Board would like to formally recognise the positions of HKICPA executives who are involved in the day-to-day management of the HKIAAT operations and to allow respective staff to sign relevant documents of HKIAAT in a proper capacity as and when necessary. The following titles for HKIAAT Secretariat are now in place:
| Title at HKIAAT | Name of staff | Position at HKICPA |
| Institute Secretary (no change) | Ms. Winnie Cheung | Chief Executive and Registrar |
| Executive Director (new) | Ms. Georgina Chan | Executive Director |
| Director (new) | Mr. Jonathan Ng | Director, Student Education and Training |
| Assistant Director (new) | Ms. Bo Bo Man | - |
Taking advantage of the removal of HKIAAT office to be in the same premises as the HKICPA, there will be further integration in manpower and resources, to tap greater synergies for the two organisations working together. This should enhance operational support as the HKIAAT moves to implement its new qualification framework, following the consultation that closed on 31 May 2007.
Updates on the Consultation of the proposed HKIAAT New Qualification Framework
The consultation of the proposed New Qualification Framework for Hong Kong Accredited Accounting Technicians was completed on 31 May 2007. At the conclusion of the consultation period, a total of 13 written responses were received. The distribution of respondents is as follows:
| Professional bodies: | 1 |
| Course providers: | 2 |
| CPA firms: | 1 |
| Government departments: | 2 |
| HKIAAT members: | 3 |
| HKIAAT graduates and students: | 2 |
| Others | 2 |
| Total | 13 |
The responses in general are supportive of the New Qualification Framework. It was considered by most of the respondents that the New Qualification Framework would enhance the status of the AAT qualification in Hong Kong and would also assist members/students in their career development.
As many students and course providers have requested to postpone the launch of the New Qualification Framework in order to provide sufficient time for them to prepare for the new examinations, the HKICPA Council and HKIAAT Board have decided that the new framework be postponed by one cohort, i.e. from December 2008 to June 2009. A finalised paper, setting out the blueprint for the HKIAAT's New Qualification Framework, will be issued in September 2007. Please watch out the HKIAAT website for the announcement.
Book-keeping and Accounts Examination (Chinese)
With effect from 2007, the Book-keeping and Accounts Examination Chinese Paper (中文簿記與會計考試) will ONLY be provided in the June examination session. The HKIAAT will closely monitor feedback from students and course providers and will consider reinstating the December session if appropriate.
New Operating Hours
The HKIAAT will adopt a five-day working week for the Secretariat effective from 1 July 2007. Please be assured that there will be no reduction in service. The Secretariat will extend working hours to 6 p.m. from Monday to Thursday and the reception counter and library will remain open on Saturday morning.
The new operating hours (effective from 1 July 2007) are as follows:
| Counter Service | Monday to Friday 9:00 am - 6:00 pm |
Saturday 9:00 am - 12 noon |
| Library | Monday to Friday 9:00 am - 7:00 pm |
Saturday 9:00 am - 12 noon |
| Main Office | Monday to Thursday 9:00 am - 6:00 pm |
Friday 9:00 am - 5:30 pm |
Briefing Sessions for the Proposed HKIAAT New Qualification Framework
Consultation on the proposed HKIAAT new qualification framework was rolled out in mid March. Since then, we have received many written comments and suggestions which are important for us in finalising the new qualification framework.
The consultation period has been extended to 31 May 2007. If you have not submitted your comments yet, you are welcome to do so before this closing date.
In order to enable our stakeholders to understand our proposals and provide opportunities to freely exchange views, briefing sessions for various parties are organised in April. Many who care for the future of the accounting technician profession, including our members and students, and course providers, attended the briefing sessions and expressed their views on the spot.
Sharing Session for Secondary School Teachers
A sharing session on the use of case study approach for learning and teaching of business studies for secondary school teachers was organised in collaboration with the Education and Manpower Bureau on 31 March 2007. Over 60 secondary school teachers attended.
The session aimed at (i) introducing the Accounting Case Competition to secondary school teachers; (ii) finding out about the successful experience of winning school; and (iii) presenting the benefits of using real cases in understanding business.
Mr Wan Shiu Kee, convenor of the Accounting Case Competition, introduced the Accounting Case Competition to the audience, discussing the background and objectives of the competition. He also reviewed the cases used in the past years and talked about how to make best use of the cases for learning and teaching. Mr Stanley Wong, the teacher-in-charge at SKH Lam Woo Memorial Secondary School (the winning school in the Sixth Form Group in the 2006 competition), then recaped his experience in preparing students for the competition and shared the learning and teaching of business subjects through cas study approach. Mr Nelson Lam, FCPA (Practising) followed by using real cases in assisting the audience in learning business through different perspectives. The teachers found the sharing session useful for them in learning and teaching and they raised many questions during the Q&A session which were well-addressed by the speakers.
We would like to thank the speakers for their immense contribution in making the session a success.
Consultation Paper on a proposed New Qualification Framework for HK Accredited Accounting Technician
The parent institute of the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT), the Hong Kong Institute of Certified Public Accountants, has issued in March 2007 a consultation paper that sets out the proposals on a new qualification framework for HKIAAT.
The Hong Kong Institute of CPAs, with its statutory role of regulating the accounting profession in Hong Kong, sees as its responsibility to periodically review the competency requirements of accounting technicians under the HKIAAT accreditation to ensure these are in step with business needs and the professional market of Hong Kong, and international best practices.

The proposals contained in this paper are the result of a comprehensive review and consultation with major education providers, educationalists, employers and practitioners, conducted by an independent consultant appointed by the Institute, Advanced Business Education Limited (a subsidiary of the New Zealand Institute of Chartered Accountants). References have also been made to the HKSAR Government's recently announced plan to introduce a new “3+3+4” academic system.
The proposed new qualification framework comprises three key requirements including:-
• Knowledge requirements
• Values requirements
• Practical Experience requirements
It is intended to ensure that those who hold the HKIAAT qualification will meet the broadening role required to support our finance and accounting professionals in the dynamic world in which we operate.
Proposed changes of, and additions to, the existing admission requirements are highlighted in this consultation paper for comments. They do not represent an adopted policy or position of the Hong Kong Institute of CPAs' Council or the HKIAAT Board. The purpose is to elicit an even wider range of responses from all stakeholders before the final HKIAAT new qualification framework is adopted.
Your comments are important to help us shape the future of the accounting technicians qualification in Hong Kong. Written comments are most welcome and should be submitted to the Institute no later than 31 May 2007 to the following address:
The Chief Executive & Registrar
Hong Kong Institute of Certified Public Accountants
27/F, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong
If you have any questions relating to the proposed new qualification framework, please contact us by phone at 2823 0600 or in person on 27/F Wu Chung House, or by email to
• Full Version of the Consultation Paper
• Frequently Asked Questions
Q&A Booklets
Questions and Answers (Q&A) Booklets for the December 2006 and January 2007 examinations is now ready for sale at our counter. Each copy costs HK$10.
Mail order is available. Please complete the mail order form and return it to us together with a stamped self-addressed envelope (size: 10”x14”or larger) and a cheque for payment for the Q&A booklet charges. The form can be obtained from the HKIAAT either by fax through the hotline at 2823-0660 or download from our website.
Annual Report 2005/06
The HKIAAT Annual Report for the year 2005/06 is published. Please download the full version here.
Results of the Accounting Case Competition
The Accounting Case Competition, jointly organised by the HKIAAT with the Education and Manpower Bureau and Hong Kong Association for Business Education, was successfully held on 16 December 2006.
In order to allow more students to participate in the competition, the number of entry groups was increased from two to three. The three groups were: Senior Secondary Group (F4 – F5); Sixth Form Group (F6 – F7); and Tertiary Institute Group. The competition was once again very popular with a total of 153 teams from secondary schools and tertiary institutes participating.
The winners of the competition are as follows:
Senior Secondary Group
| Name of School | |
| Champion | La Salle College |
| 1st runner-up | Clementi Secondary School |
| 2nd runner-up | Hong Kong Taoist Association Tang Hin Memorial Secondary School |
| Merit |
Sixth-Form Group
| Name of School | |
| Champion | SKH Lam Woo Memorial Secondary School |
| 1st runner-up | Hong Kong Chinese Women's Club College |
| 2nd runner-up | Sing Yin Secondary School |
| Merit |
Teritary Institute Group
| Name of School | |
| Champion | City University of Hong Kong |
| 1st runner-up | Hong Kong Institute of Vocational Education (Shatin) |
| Merit |
All top three prizes of each group will be presented at the HKIAAT Annual Dinner and Prize Presentation Ceremony to be held on 8 February 2007. We would like to take this opportunity to express our sincere gratitude to Hong Kong Economic Times Limited for being our media partner for this event.
Great Discount Offer for Members and Students
HKIAAT members and students are eligible to apply for a special HKIAAT Esprit co-branded privilege card to enjoy the special year-round benefits from Esprit:
1. 10% discount on all items (including sales items), Red Earth products and Esprit Salon.
2. The qualifying spending of HK$800 to become an Esprit Club member is waived.
3. A birthday month discount of 20%.
4. A welcome gift (digicam bag / candle set for the first 5000 members) upon successful application.
5. Priority Esprit pre-sale invitations (VIPs nights).
6. 2 - 3 times a year ad hoc pre-sale for discounts up to 20% - 30%.
7. Grooming package for new members of HKICPA/HKIAAT where they can enjoy:-
To obtain this co-branded privilege card, click here to apply online now (Online registration available until 9 APRIL 2007 only). The programme will expire on 31 December 2007.
Student Handbook
The online version of the student handbook can now be downloaded from our website. All registered students are requested to refer to the online version as, in order to reduce paper consumption, we will not be printing any hard copies. Notice of any changes to the handbook will be posted in the Journal.
Annual Dinner and Prize Presentation Ceremony 2007
The HKIAAT Annual Dinner and Prize Presentation Ceremony 2007 will be held on Thursday, 8 February 2007 at the Hong Kong Bankers Club. We are honoured to announce that Mrs Lucia Li, Director of Accounting Services, The Treasury, HKSAR, has accepted our invitation to be our Guest of Honour.
The Prize Presentation Ceremony is an annual event that recognises and commemorates the outstanding performance of the HKIAAT top students, scholarship recipients of various educational institutes and winners of the Accounting Case Competition.
The dinner is also an occasion for accounting professionals and academics to get together. Honourable guests to be invited will include government officials, presidents / chairmen of professional bodies and business associations, and heads of academic institutes.
The tentative programme is as follows:
| Time | Event |
| 6:30pm - 7:00pm | Cocktail reception and registration |
| 7:00pm - 8:00pm | Prize presentation ceremony |
| 8:00pm - 10:30pm | Dinner (Chinese cuisine) |
Members and students are cordially invited to share the evening with us. Please contact the Secretariat at 2823-0600 to reserve your seat on or before 10 January 2007. The charge for the dinner is HK$500 per person. An invitation card will be sent to confirm your reservation upon receipt of payment.
Library Opening Hours
The library opening hours will be extended between 7 December 2006 and 21 December 2006 as follows:
| Mondays | 9:00am to 9:00pm |
| Tuesdays to Fridays | 9:00am to 7:30pm |
| Saturdays | 9:00am to 12:00noon |
| Sundays | Closed |
*The library will close at 4:00 pm on 22 December 2006 due to Winter Solstice.
New Policy on Individual Assessment
With effect from 1 January 2007, the HKIAAT will discontinue its present practice to consider individual candidates' applications for assessment of their qualification for exemption from HKIAAT examination papers.
The Institute will still continue to review and assess qualifications of candidates which had been accredited by the HKIAAT, for purpose of seeking exemption from HKIAAT examination papers. For details of these accredited programmes, please click here.
Accounting Case Competition 2006
The Accounting Case Competition, jointly organised by the HKIAAT, the Education and Manpower Bureau and Hong Kong Association for Business Education, will be held on 16 December 2006 (Saturday) at Po Leung Kuk C W Chu College.
The competition, which is now in its the fifth year, aims to enhance student's ability in using accounting information for business development. Every year the competition attracts more than 300 students from secondary schools and tertiary institutes. Part of its overwhelming success is due to it adopting a real case study approach, which has proved to be more interesting and practical than the traditional question-and-answer type format. Students will be asked to download the annual report of a real designated listing company as part of their competition preparations. This year we have chosen the 2005/2006 Annual Report of Hong Kong Economic Times Holdings Limited to set our questions. Participants are advised to download the report from the company's website at www.hketgroup.com.
We would like to take this opportunity to express our sincere gratitude to Hong Kong Economic Times Limited for being our media partner for this event.
List of participants:
Question papers of the past years:
2005
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2004
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2003
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
2002
Secondary Schools Group (Chinese)
Secondary Schools Group (English)
Tertiary Institutes Group (English)
Fees for 2007
In view of the recent feedbacks from members/students, the HKIAAT Board has recently resolved that members are only required to pay the annual membership fee (which is due on 1 January each year) to maintain his/her AAT membership and PBE studentship with the HKIAAT. However, all members will be required to pay a one-off registration fee at the time they registered as PBE students. In other words, the waiver of registration fee for ATE graduates of the immediate session for registering as PBE students will be removed. The new policies will take effect from 1 January 2007.
The new fees for 2007 are as follows:
Nature of fees |
Fees (HK$) |
Remarks |
| Membership | ||
| Registration fee | $500 | |
| Annual membership fee | $600 | |
| Professional Bridging Examination | ||
| One-off registration fee | $680 | |
| Accounting Technician Examination | ||
| Examination registration fee | $970 | |
| Annual student fee | $520 | |
All ATE registered students will be automatically billed for the 2007 annual student fee in December 2006, unless they register on or after 16 November 2006.
Carry the AAT Business Bag!
A smart and professional looking business bag is available for sale at the HKIAAT reception on the 27th floor of Wu Chung House. The bag has been specially designed to be the right size for you to use to carry your texts, documents and other necessities to school or work. The listed price is HK$100: but remember that you can get a 20% discount on presentation of your member/student card! A mail order form is available at our website.


Launch of IFACnet
Our parent institute, the Hong Kong Institute of CPAs, has collaborated with accountancy organisations worldwide and the International Federation of Accountants (IFAC) to develop a global electronic knowledge resource centre for accountants.
This new global resource centre, “IFACnet.com”, is a KnowledgeNet for accountants in business providing one-stop access to leading-edge articles, good practice guidance, tools and techniques for accountants employed in commercial, industrial, educational, public and the not-for-profit sectors.
Users of IFACnet.com will find high quality, relevant information on a wide range of financial and management accounting topics, including strategy, management, budgeting and planning, corporate governance, risk management, and professional development. All information has been provided by professional accountancy bodies from around the world, particularly those that focus specifically on serving the needs of business and management accountants.
There is no charge for using IFACnet.com, although certain search results may identify documents or publications available for purchase.
IFAC is the global organisation for the accountancy profession. It works with its 163 member organisations in 120 countries to protect the public interest by encouraging high quality practices by the world's accountants. Details of IFAC and IFACnet.com can be accessed through our website.
Q&A Booklets
Questions and Answers Booklets (Q&A) for the June 2006 examinations are now ready for sale at our counter. Each copy costs HK$10.
Mail order is available. Please complete the mail order form and return it to us together with a stamped self-addressed envelope (size: 10" x 14" or larger) and a cheque for payment for the Q&A booklet charges. The form can be obtained from the HKIAAT either by fax through the hotline at 2823-0660 or download from our website
Our New Library
A new and well-equipped library is now located on the 27th floor of Wu Chung House. All registered members and students are welcome to use the reading and computer facilities for research and study.
As it is now a reference library, books will not be loaned out, but will be available for use at the library.



Library opening hours:
| Mon – Fri : | 9:00 am to 7:00 pm |
| Sat : | 9:00 am to 12:00 noon |
We've moved
We have been relocated to our new office at Wu Chung House as from 18 September 2006. The new space accommodates many great facilities such as a lecture theatre for seminars and a well-equipped library for research and study.
The relocation brings us close to our parent institute, the Hong Kong Institute of CPAs, further strengthening our bond as one big family dedicated to the accounting profession. With better resources and facilities, we will continue our pledge to provide premier services for our members and students.
Our new address:
27/F., Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong
Tel: (852) 2823 0600
Fax: (852) 2823 0606
Hotline: (852) 2823 0660
E-mail: hkiaat@hkiaat.org
Web: http://www.hkiaat.org
Discount from Bloomsbury Books Ltd
We are pleased to announce that Bloomsbury Books Ltd is offering a 15% discount on business books (except special priced items) and 10% discount on Kaplan Professional Bridging Examination study manuals to our members and students. Remember to bring your membership card or student registration card to enjoy the offer.
New Financial Reporting Study Manual
In view of the many recent changes to the Hong Kong Financial Reporting Standards (HKFRS), we have published another study manual for students taking Paper I – Financial Reporting in the Professional Bridging Examination. Features of the book include:
![]() |
![]() |
Tune in for HKIAAT!
Tune in Metro Radio FM99.7 every Thursday in April, June and July at 9:30am for a 13-serial programme “增值青雲路”, featuring topics relating to HKIAAT and the accounting technicians profession in Hong Kong. If you've missed the chance to listen to the live broadcast, you can click to the link(s) below for recorded version:
| Programme | Broadcasting date | Contents | Speaker |
1 |
The accounting profession, our new branding and our development history | Mr. Dennis Chung, HKIAAT Immediate Past President | |
2 |
The role, job nature and career prospects of being an Accredited Accounting Technician (AAT) | Mr. Kennedy Tat-yin Liu, HKIAAT Vice-President | |
3 |
How to become an AAT?
|
Dr. Joseph S. W. Yau, HKIAAT Past Board Member | |
4 |
Who can become an AAT?
|
Dr. Eric Li, Senior Partner, Li, Tang & Chen CPA | |
5 |
The AAT qualification
|
Dr. Stella Cho, HKIAAT Board Member and Associate Professor, Hong Kong Polytechnic University (School of Accounting and Finance) |
|
6 |
AAT Membership
|
Mr. Joseph Y. K. Yau, HKIAAT Past President and Managing Partner, C. K. Yau & Co | |
7 |
Member and student services
|
Mrs. Margaret W. Lam, HKIAAT former Secretary General | |
8 |
China market
|
Mr. James Kong, HKIAAT Vice-President | |
9 |
Employer's sharing
|
Ms. Lindy Yau, HKIAAT Board Member and Senior Partner, C.K. Yau & Co | |
10 |
Member's sharing
|
Mr. Dennis Mak, HKIAAT Fellow Member and General Manager of a securities company | |
11 |
Graduate's sharing
|
Mr. Thomas Chung, HKIAAT graduate | |
12 |
|
Mr. James Kong, HKIAAT Vice-President | |
13 |
|
Mr. James Kong, HKIAAT Vice-President |
Updated Auditing Study Text
The Auditing (2006 edition) study text will be ready for sale by 14 July 2006. The listed price is HK$210. Features of the book include:
HKIAAT registered members/students who purchase the study texts at the Secretariat will continue to enjoy a 20% discount. Proof of member/student identity is required in order to obtain the special discount.
New Secretary General
With effect from 3rd July, Ms Grace Leung will assume the position of Secretary General of the Hong Kong Institute of Accredited Accounting Technicians Ltd (HKIAAT). As part of the staff job rotation, Mrs Margaret Lam, the outgoing Secretary General will be transferred to the Members Services Department of the Hong Kong Institute of Certified Public Accountants (HKICPA) to assume new duties. While Mrs Lam is sad to leave her present position particularly after building a good rapport with members, students, staff and other HKIAAT stakeholders, she welcomes the new challenges ahead of her in supporting services offered to HKICPA members.
Ms Leung has extensive management and administrative experience, including more than eight years' experience in the HKICPA as the Assistant Director of the Members Services Department and the Education and Training Department. She will help in the development of the HKIAAT qualification framework.
We wish them every success in their new assignments.
Employment Placement Service
Are you a member looking for a new job or an employer seeking to recruit experienced and competent staff with AAT qualification? In order to facilitate the recruitment of our members by those seeking accredited accounting technicians in assisting their business, we have set up a free placement service in which vacancies are advertised to our members both at our offices and on our website. Whether you are looking for a job or recruiting, this service provides an easy "one-stop" platform for you!
Survey on the demand of taking the Accounting Qualification Certificate Examination in Hong Kong
We are now conducting a survey on the demand of taking the Accounting Qualification Certificate Examination ( 全國會計從業資格考試 ) in Hong Kong. This certificate , also known as the " Accounting Work Permit " ( " 上崗證 " ), is a basic requirement for all bookkeeping and accounting related jobs in any Mainland enterprise. Please click here for more details of the survey and assist us in our future planning. Thank you.
Re-schedule of the Paper 8 examination
Due to the hoisting of the BLACK Rainstorm Warning Signal on 9 June 2006 (Fri), the examiantion for Paper 8 (Auditing) was cancelled and it is now re-scheduled for:
Date: 17 June 2006 (Saturday)
Time: 9:30 am to 12:30 pm
Examination Centre and Seat Number: Remain Unchanged
The Hong Kong Examinations and Assessment Authority (HKEAA) has sent out notification to individual candidates.
You are reminded to bring the following documents to the examination:-
1. HKEAA's letter
2. the ORIGINAL Examination Attendance Docket
3. your HKIAAT Student Card
4. your HKID Card.
Wishing you best of luck for your examination!
Postponement of Paper 8 (Auditing) of the Accounting Technician Examination June 2006 Session
Due to the hoisting of the Black Rainstorm Warning Signal, Paper 8 (Auditing) of the Accounting Technician Examination June 2006 session to be held today (9 June 2006) from 2:00 – 5:00 pm will be postponed. The date and time of the make-up examination will be announced in due course.
9 June 2006
12:00 noon
Updated Advanced Accounting Study Text
|
The Advanced Accounting (2006 edition) study text is now on sale. The listed price is HK$210. Features of the book include:
|
![]() |
Brand New AAT-branded Merchandise for You!
Some smart-looking AAT-branded merchandise with the new logo is now ready for sale at the HKIAAT counter. There is high quality silk necktie that comes in three colours: orange, red and silver and full-sized umbrella in orange and silver. Remember your member/student card gives you 20% discount !
| Item | Listed price (HK$) | Member/student price (HK$) |
| Silk necktie |
160 |
128 |
| Full-sized umbrella |
75 |
60 |
New Name Ceremony and Annual Dinner 2006
March 2006 ended with great joy as it marked the formal launch of our rebranding. We were very honoured to have Mrs Fanny Law, GBS, JP, Permanent Secretary for Education and Manpower as the Guest of Honour of our New Name Ceremony and Annual Dinner 2006, which was held at JW Marriott Hong Kong.
Many important guests and HKIAAT stakeholders attended the event to witness this important point in our development. They included the President of our parent institute, the Hong Kong Institute of Certified Public Accountants President Mr Paul Chan, Vice-President Mr Mark Fong and other Council Members, representatives from various government departments, educational institutions and professional bodies as well as the President of the Association of Accounting Technicians in the United Kingdom (UKAAT) Mr Trevor Salmon and his wife and the Chief Executive of UKAAT Ms Jane Scott Paul.
The ceremony began with the launch of our new name and logo officiated by Mrs Fanny Law and our President Mr Doug Oxley. The simple contemporary design of our new logo signifies solid skills and bold optimism. The two distinctive wings symbolize the first flight towards a career in accounting, while the orange colour represents youth and dynamism. This new design also shows out ties to the Hong Kong Institute of CPAs, being its subsidiary body that adopts the same important values of quality, depth, rigour and ethics. After unveiling the new logo, all HKIAAT Board Members, Hong Kong Institute of CPAs Council Members and management of both institutes went up to the stage to propose a toast to the future of the HKIAAT, education reforms and continued prosperity in Hong Kong.
Mrs Fanny Law, GBS, JP, and Mr Doug Oxley officiating at the formal launch of our rebranding. |
|
HKIAAT Board members and Hong Kong Institute of CPAs Council Members raising their glasses for a toast. |
Mr Doug Oxley welcomed all guests as he spoke about the objectives of our rebranding, the unique position of AAT as the "backbone of business", the Reciprocal Membership Agreement (RMA) with UKAAT and the future developments of the HKIAAT. He also talked about the close working relationship between the HKIAAT and the Education and Manpower Bureau in the development of the Career Oriented Curriculum, the proposed elective subject "Business, Accounting and Financial Studies" under the new 3+3+4 curriculum, and in organising the Accounting Case Competition.
Mr Doug Oxley giving his welcoming speech................ |
In her speech, Mrs Fanny Law, GBS, JP, first congratulated the HKIAAT on the launch of its new name and logo and its efforts in providing a clearly articulated pathway for people who wish to pursue a career in accounting. She then talked about the education reforms, which she saw as the ultimate solution to nurturing a new generation of knowledge workers who were self-directed lifelong learners. Finally, she looked forward to the continuing partnership with HKIAAT to nurture a new generation of lifelong learners.
Mrs Fanny Law addressing the event........................... |
Mr Kennedy Tat-yin Liu, our Vice-President then delivered his thank-you speech to express our sincere gratitude to all guests for attending the event.
The second highlight of the event came with the announcement of the RMA with UKAAT and the exchange of souvenirs between Mr Trevor Salmon and Mr Doug Oxley. Under the RMA, members of both bodies are eligible to apply for the membership of the other body and enjoy the benefits afforded to members in both jurisdictions.
Mr Doug Oxley (left) exchanging souvenirs with Mr Trevor Salmon. |
Mrs Fanny Law was then invited to present certificates and awards to the HKIAAT scholarship recipients, top students of the HKIAAT examinations and winners of the Accounting Case Competition. The ceremony ended with the announcement of table prizes for all guests.
Students of St Paul's Secondary School performing their Chinese dance. |
Bringing a touch of light and music to the evening was a performance by students of St Paul's Secondary School who played guitar, clarinet, flute and performed a Chinese dance. The dinner reached its climax when Mr Trevor Salmon danced with Hong Kong Institute of CPAs Council Member Ms Susanna Chiu on the stage. Their extempore talent show amazed all guests and won great applause. The dinner ended in a happy atmosphere with lucky prize winners receiving their prizes.
An extempore talent show by Mr Trevor Salmon and Ms Susanna Chiu. |
| Acknowledgement Hong Kong Institute of Accredited Accounting Technicians Limited wishes to extend its appreciation to the following organisations and persons for their sponsorships: |
|
|
Discount for I-LeaP workshop
"Leaders of the 21st Century"
For Limited Period Only
The above-captioned workshop is organised by Institute for Leadership & Potential Development (HK) Ltd. ("I-LeaP").Through lectures, group discussions and interactive learning, the workshop focuses on broadening leadership skills and competence in coping with business challenges. For details, please visit the website of I-LeaP at http://www.i-leap.com.hk/ .
A Special 5% discount is now offered to HKIAAT members who join the workshop before 10 May 2006. For details,please directly contact I-LeaP at 2121-1266 .
Members Activities
Meeting UKAAT – 2:30pm to 3:00pm 1 April 2006 (Sat)
To meet the President and Chief Executive of the UKAAT on:-
All members are welcome to join. For details, please contact the Institute at 2823-0600
Meet-the-President session – 3:00 to 4:00pm 1 April 2006 (after the meeting with UKAAT)
- To meet our newly elected President, Vice-Presidents and Board Members
- To voice your views on an informal basis or any matters you wish, such as:-
A great opportunity to build your professional network. Sign up now.
For details, please contact the Institute at 2823-0600
New Contact Information
Please make a note of our new contact information:
Tel: (852) 2823 0600
Fax: (852) 2823 0606
Hotline: (852) 2823 0660
HKIAAT Reciprocal Membership Agreement with UKAAT
The first Reciprocal Membership Agreement (RMA) between the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) and the Association of Accounting Technicians of United Kingdom (UKAAT) was signed on 20 February 2006 in London.
Under the RMA, members of both bodies will be mutually recognised and members will be eligible to apply for the membership of the other body and enjoy the same benefits and services. This is a significant milestone of the HKIAAT's history which is solely for the benefit of its members.
Marching Forward to a New Era
The Hong Kong Association of Accounting Technicians is changing its name and logo! It is known as the Hong Kong Institute of Accredited Accounting Technicians and a formal launch of the new name and logo will be held at its Annual Dinner on 31st March 2006.
The bright new corporate image symbolises the importance of the accounting technician designation as a valuable qualification that leads to a dynamic and progressive career. It represents the promise of excellence and professionalism. The new look also better reflects the status as a subsidiary of Hong Kong Institute of Certified Public Accountants – the only statutory licensing body of accountants in Hong Kong.
HKIAAT believes that the new name and logo will further enhance its unique position within the profession and in the business world. In the coming months, HKIAAT will be launching a series of activities to arouse and enhance public awareness of its new name and brand.
To celebrate the launch of the new branding, a small ceremony was held at the Institute's Secretariat to unveil the new name and logo. The ceremony was attended by our Board members, Committee members, the Hong Kong Institute of CPA's Executive Director and the new Director of Education and Training, all of whom shared a warm and enjoyable evening. A formal launch of our rebranding will be held at our annual dinner on 31 March 2006 at JW Marriott Hong Kong. We are honoured to have Mrs Fanny Law, Permanent Secretary for Education and Manpower, to be our Guest of Honour. Many important guests and Institute's stakeholders including government officials, representatives from educational institutes, professional bodies, Council members of the Hong Kong Institute of CPAs will be invited to attend. Our members and students are cordially invited to join us in celebrating this special event. The price for each member/student is HK$500. If you are interested in attending, please fill in the reply form and return to the Secretarit on or before 10 March 2006 to reserve your place. Seats will be allocated on a first-come-first served basis.
Cutting the roast pig.
Board members and management of the HKIAAT sharing a warm evening together.
Results of the Accounting Case Competition
The Accounting Case Competition, jointly organised by the Association, the Education and Manpower Bureau and Hong Kong Association for Business Education was successfully held on 17 December 2005. A total of 130 teams from secondary schools and tertiary institutes joined the competition of which 106 joined the Secondary Schools Group while 24 participated in the Tertiary Institutes Group.
The winners of the competition are as follows:
Secondary Schools
Champion
Hang Seng School of Commerce
1st runner-up
SKH Lam Woo Memorial Secondary School
2nd runner-up
Tsuen Wan Government Secondary School
Merit
Hong Kong Chinese Women's Club College
King's College
La Salle College
Islamic Kasim Tuet Memorial College
Kiang-su Chekiang College (Shatin)
Po Leung Kuk C W Chu College
Maryknoll Convent School
St Paul's Secondary School
Wah Yan College, Hong Kong
Heep Yunn School
Tertiary Institutes
Champion
City University of Hong Kong
Merit
College of International Education, Hong Kong Baptist University
HKIVE (Sha Tin)
Hong Kong College of Technology
HKIVE (Chai Wan)
New Study Manual for PBE
The Institute is pleased to announce the launch of the full series of PBE study manuals in collaboration with the Financial Training Company (FTC). This is the first ever set of study materials specially tailored for the need of our PBE students.
FTC is a subsidiary of the Kaplan Inc., the leading US and International education group, a part of Washington Post Group. It has nearly 50 years of experience in running exam-based courses in Hong Kong, UK, Singapore, China and Vietname. The publishing arm of FTC has over 100 years of experience in writing examination materials.
To mark the new publications, a launch ceremony was held on 11 January 2006 which all stakeholder were invited to attend. They included respensentatives from eduational instutites, Secondary schools, PBE examiners and assessors, Committee members and the managment of the Instutite and FTC.
New ATE Study Texts and Q&A Booklets
The Financial Accounting, Hong Kong Taxation and Hong Kong Business Law (2005 edition) are now ready for sale. The manuals are up-to-date, concise and user-friendly with plenty of illustrative and updated examples adapted from past examination questions. The listed price is HK$210. A 20% discount will be offered to HKAAT registered students who make the purchase at the Association. Student identity proof is required in order to obtain the special discount.
For mail order, please click here to download the relevant forms.
New Policy on Granting Full Exemption & Certificate Issuance for the Accounting Technician Exam
Students who intend to apply for full exemption from the Accounting Technician Examination should note that, with immediate effect, membership is a condition for granting full exemption. In other words, application for full exemption should submit together with membership application.
In order to streamline the administrative process, individual results slip and Examination Certificate will no longer be issued. However, students will continue to be issued with the Examination Results Report which shows the status of their examination results. This new policy will take effect from June 2006.
Upon graduation, students will be invited to join our membership whereupon a Membership Certificate showing their success in attaining the Accounting Technician qualification will be issued to them. They can also enjoy the right to use the designations AHKAT (Associate Member) or FHKAT (Fellow Member). Click here for the members' benefits and services.







.jpg)






.jpg)




















