Monthly Archives
What's New
Early Closure on 11 Feb 2021
The HKIAAT office will close at 4 p.m. on the Chinese New Year's Eve (11 February).
Early Closure on 21, 24 and 31 Dec 2020
The HKIAAT office will close at 4 p.m. on the Chinese Winter Solstice Festival (21 Dec), Christmas Eve (24 Dec) and New Year's Eve (31 Dec).
Examination Results for PBE - Dec 2019 Session
We are pleased to announce that the examination results for PBE of the December 2019 Session are now available on-line. PBE candidates may gain access to their examination results on-line starting from now until 28 February 2020.
To obtain a student login account, please click the hyperlinks below for the access to:
As you may be aware, the new Qualification Programme ("QP") of the Hong Kong Institute of Certified Public Accountants ("HKICPA") will be rolled out in June 2020 (Associate Level), December 2020 (Professional Level) and June 2021 (Capstone Level). PBE students partway through their studies can claim cross-credits for the relevant modules of the new QP if they wish to take examinations under the new QP. Details about the new QP can be found on the HKICPA's website.
Syllabus Update and Supplementary Chapter for PBE Paper I
Updated syllabus for PBE Paper I Financial Accounting ("PBE Paper I") will be adopted from the December 2018 session onwards.
Candidates please note that the issuance of a new standard HKFRS 16 "Leases" would supersede HKAS17 "Leases". This standard is examinable from the December 2018 Session onwards in PBE Paper I.
Candidates may click here for the supplementary chapter on HKFRS 16 for revision.
Exclusive offer for members to join AAT in UK
Library Opening Hours
To support students during their examination preparation, we will extend our library and study room opening hours from 8 May to 27 June 2018 as follows:
| Library | Study Room | |
| Monday - Friday | 0900 - 2200 | 0900 - 2200 |
| Saturday | 0900 - 1200 | 0900 - 1800 |
| Sunday & Public Holidays | Closed | 0900 - 1800 |
Note: The Institute's library and study room will be closed if typhoon signal no. 8 or above or black rainstorm signal is hoisted.
New release of question and answer booklets (December 2017)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in December 2017 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
CPD Seminar in May 2018
Seminar on "Mastering Impairment Testing"
| Date: | 17 May 2018 (Thursday) |
| Time: | 7:00 to 9:00 p.m. |
| Venue: | 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
| Speaker: | Mr. Winston Wang & Mr. Kevin Lai |
| Registration: | download enrolment form here |
Library opening hours
To support students during their examination preparation, we will extend our library and study room opening hours from 6 November to 27 December 2017 as follows:
| Library | Study Room | |
| Monday - Friday | 0900 - 2200 | 0900 - 2200 |
| Saturday | 0900 - 1200 | 0900 - 1800 |
| Sunday & Public Holidays | Closed | 0900 - 1800 |
Note: The Institute's library & study room will be closed if typhoon signal no. 8 or above or black rainstorm signal is hoisted.
New release of question and answer booklets (June 2017)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in June 2017 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
New release of question and answer booklets (December 2016)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in December 2016 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Updates of PBE Paper III Study Text
The annual updates of the PBE Paper III Auditing & Information Systems study text are available now. Please click here for downloading the materials from the Publisher's website.
Syllabus Update and Supplementary Chapter for AAT Paper 7
Updated syllabus for Paper 7 of the AAT Examination will be adopted from the December 2016 session onwards.
Candidates please note that the issuance of a new standard HKFRS 15 "Revenue from Contracts with Customers" would supersede HKAS 11 "Construction Contracts" and HKAS 18 "Revenue". This standard is effective on 1 January 2018, therefore examinable from the December 2016 Session onwards in AAT Paper 7.
Candidates may refer to the below supplementary chapter on HKFRS 15 for revision.
| AAT Exam | Supplementary Chapter | Chapters superseded in the AAT Study Text |
| Paper 7 | HKFRS 15 Revenue from Contracts with Customers | Chapter 6 – "Revenue" and Chapter 7 – "Construction Contracts" |
Syllabus Update and Supplementary Chapter for PBE Paper I
Updated syllabus for Professional Bridging Examination Paper I Financial Accounting ("PBE Paper I") will be adopted from the December 2018 session onwards.
Candidates please note that the issuance of a new standard HKFRS 16 "Leases" would supersede HKAS17 "Leases". This standard is examinable from the December 2018 Session onwards in PBE Paper I.
Candidates may click here for the supplementary chapter on HKFRS 16 for revision.
New release of question and answer booklets (June 2016)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in June 2016 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Updates of PBE Paper III Study Text
The annual updates of the PBE Paper III Auditing & Information Systems study text are available now. Please click here for downloading the materials from the Publisher's website.
New release of question and answer booklets (June 2015)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in June 2015 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Updates of PBE Study texts
The annual updates and additional errata of the PBE study texts (1st Edition) are available now. Please click here for downloading the materials from the Publisher's website.
Updates of AAT Study texts
The annual updates and additional errata of the AAT study texts (2nd Edition) are available now. Please click here for downloading the materials from the Publisher's website.
New release of question and answer booklets (June 2014)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in June 2014 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Errata in PBE Paper IV study text
Please click here for the errata in the study text of Professional Bridging Examination (PBE) Paper IV.
PBE Paper I to IV study texts available for sale
The study texts of Professional Bridging Examination (PBE) Paper I, II, III and IV are available for sale. Come to our counter for purchase or click here to download the mail order form.
CPD Seminar: "Analyzing Financial Statements"
Our CPD seminars can help you update your skills and knowledge. The next event is seminar on "Analyzing Financial Statements":
Date: 24 June 2014 (Tuesday)
Time: 7:00pm – 10:00pm
Speaker: Mr. Ip Pui Sum
Click here to enrol.
New Companies Ordinance – Updates of AAT Study texts
The new Companies Ordinance will be examinable starting from the June 2014 session onwards. To assist students preparing for the coming Accredited Accounting Technician (AAT) Examination, related updates of AAT study texts of Paper 1, 6, 7 and 8 are now available on the publisher's website: http://www.pearsoned-asia.com/aatstudytexts.
Examination technique seminars
The HKIAAT is organizing a series of examination technique seminars to help students prepare for the upcoming examinations. A free Q&A booklet will be distributed to participants at the seminars. Come and join the seminars! For the enrolment details, please click below the examination technique seminars for the PBE and AAT Examination.
New release of question and answer booklets (December 2013)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in December 2013 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Library conversion (closed from 27 Jan to mid-April 2014)
The library on 27/F Wu Chung House will be closed from 27 January to mid-April 2014 for renovation. This work is needed to create a new multi-function area that can be used not only as a smaller library, but also for training, meetings and study. When there is a need, such as during exam time, it can be turned into a larger study area for candidates' benefit. We look to your understanding. Further notice will be issued after completion of the renovation.
New Companies Ordinance is examinable in June 2014
Students should note that the new Companies Ordinance, which is expected to commence operation in 2014, is examinable in according to the rule for determining the examinable contents. However, as a concession, the new Companies Ordinance will NOT be examinable in the December 2013 session and is examinable starting from the June 2014 session.
Examinable contents
The examinable contents are determined on 31 May each year (cut-off date) which applies to the December session of the same year and the following June session.
The determination of examinable contents refers to both the release date of the pronouncements (or the enactment date of the legislations) and their corresponding effective date. Please click here for illustration.
Students can find a list of accounting and auditing standards that is examinable in their examination session by logging onto the HKIAAT website 6 weeks before the examination takes place.
Early closure on 19 September 2013
The HKIAAT office will close early, at 4 p.m., for the Mid-Autumn Festival on 19 September 2013.
New release of question and answer booklets (June 2013)
Question and answer booklets for the AAT Examination and Professional Bridging Examination held in June 2013 are now available for sale, and will cost HK$30 each (for HKIAAT / HKICPA students and members) and HK$60 each for (non HKIAAT / HKICPA students and members).
Examination technique seminars
The HKIAAT is organizing a series of examination technique seminars to help students prepare for the upcoming examinations. A free Q&A booklet will be distributed to participants at the seminars. Come and join the seminars! For the enrolment details, please click below the examination technique seminars for the PBE and AAT Examination.
CPD Seminar: Seminar on "Fair Value Accounting"
Our CPD seminars can help you update your skills and knowledge. The next event is:
Date: 27 November 2013 (Wednesday)
Time: 7:00pm – 10:00pm
Click here to enrol.
New edition of AAT study text
The full series of the new edition of AAT study texts are now available for sale. Come to our counter for purchase or click here to download the mail order form.
CPD Seminar: Workshop on "Auditing planning and completion"
Our CPD seminars can help you update your skills and knowledge. The next event is:
Date: 29 July, 1 and 6 August 2013 (Monday, Thursday and Tuesday)
Time: 7:00pm – 10:00pm
Click here to enrol.
Annual Report 2011-2012
The Annual Report 2011-12 is out. Click the links below to read the details:
- Annual Report
- The HKIAAT financial statements (English version / Chinese version)
- The HKIAAT Trust Fund financial statements (English version / Chinese version)
Examination technique seminars
The HKIAAT is organizing a series of examination technique seminars to help students prepare for the upcoming examinations. A free Q&A booklet will be distributed to participants at the seminars. Come and join the seminars! For the enrolment details, please click below the examination technique seminars for the PBE and AAT Examination.
CPD Seminar: Seminar on "HKAS 27 & HKFRS 3"
Our CPD seminars can help you update your skills and knowledge. The next event is:
Date: 31 May 2013, Friday
Time: 7:00pm – 10:00pm
Click here to enrol.
Update on QP admission requirement for PBE students
With effect from the December 2013 examination session of QP registration, AAT graduates who have completed the Professional Bridging Examination will be eligible for direct admission to the QP of the HKICPA without the need to complete the Professional Assessment.
New certificate for AAT graduates
AAT graduates who have successfully completed the eight papers in the AAT Examination by examination and / or exemption from the June 2013 session onwards can apply for a certificate "Professional Diploma in Accounting". The aforesaid certificate can be applicable at a special price of HK$150 with applications submitted within 6 months after results announcement or the date of the issuance of the full exemption confirmation letter. The normal fee of HK$300 will be charged for applications received after 6 months.
Update on six-month rule
HKIAAT operates a six-month rule whereby students will only be examined on standards and legislation that had been released six months prior to the first day of the month in which the examination takes place. In addition, students will also be examined on standards and legislation which have been effective or will become effective on or before 13 months after the first day of the month in which the examination takes place. Please click here for illustration.
Students can find a list of accounting and auditing standards that is examinable in their examination session by logging onto the HKIAAT website 6 weeks before the examination takes place.
Updates on Professional Assessment
New format and assessment for the Professional Assessment
With effect from the June 2013 Session, the Professional Assessment will be assessed solely by a closed-book multiple-choice examination conducted in English. It will no longer have workshop component. The examination will last for 1.5 hours. There will be 50 multiple-choice questions. Each question will carry 2 marks. The total mark will be 100.
New enrolment requirements for the Professional Assessment
With effect from the June 2013 Session, students will not be required to complete all eight papers of the AAT Examination before enrolling the Professional Assessment. Students or graduates of the AAT Examination will also be eligible for enrolment in the Professional Assessment.
Fee adjustment for the Professional Assessment
The enrolment fee for the Professional Assessment will be adjusted from HK$1,280 to HK$530 (which includes examination enrolment and study pack) with effect from June 2013 Session.
2013 Examination Timetable
| Date | Time | Enrolment Deadline |
June 2013 Session Sunday, 30 June 2013 |
9:30 a.m. – 11:00 a.m. | 31 March 2013 |
December 2013 Session Sunday, 22 December 2013 |
9:30 a.m. – 11:00 a.m. | 30 September 2013 |
Order of candidate learning pack
Candidates may now order study pack at HKIAAT counter or through mail order. Each study pack costs HK$280 (for AAT students) or HK$260 (for tertiary institutes), while listed price is HK$350. Click here to download the order form.
HKICPA/ OUHK Top-up Degree Information Session
HKICPA/ OUHK Bachelor of Professional Accounting with Honours – A top-up degree for AAT graduates
2013 intake is now open for application!
The Bachelor of Professional Accounting with Honours programme (BPAHB) is designed to provide high quality education in theoretical and practical knowledge and skills in various aspects of accounting for AAT graduates who wish to advance in their professional career. The programme is accredited by Hong Kong Institute of CPAs and graduates can fulfill the entry requirement of Qualification Programme (QP).Free Information Session
| Date | Wed, 13 March and Tue, 14 May 2013 |
| Time | 7:00 to 8:00 p.m. |
| Venue | HKIAAT,27/F., Wu Chung House, 213 Queen's Road East, Wanchai |
| Speaker | Dr. Lynne Chow, Strand Leader of Accounting, Finance and Law Strand, OUHK |
Click here to reserve a seat.
For more details about the programme, please click here.
AAT Qualification Information Session
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!
Why AAT qualification?
- All-rounded & practical skills for every aspect of accounting job
- Well recognized by HKSAR Government & commercial
- Articulation to CPA qualification and bachelor degrees
| Date & Time: |
| 25 March 2013 (Monday) 7 p.m. to 8 p.m. |
| Venue: |
| 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
How to reserve a seat?
Please click here to register online or email to tinky.wong@hkiaat.org . You may also contact 2823-0600 for reservations or enquiries.
Remarks:
- The Information Session is conducted in Cantonese.
- Seats are limited and available on a first-come, first-served basis.
- If you could not attend the above Information Session, but would like to receive the latest news from HKIAAT and its upcoming seminars, please click here to register.
Validity of exemption
With immediate effect, students of accredited programmes must apply exemptions from the AAT Examination within 3 years after their graduation. Otherwise, the validity of the exemption will expire. For students of accredited programmes who graduated on or before end of 2012, they will be given 3 years to claim the exemptions from 1 January 2013 until 31 December 2015.
Early closure on 21, 24 and 31 December 2012
The HKIAAT office will close early, at 4 p.m., for the winter solstice, Christmas eve and New Year's eve on the 21st, 24th and 31st of December respectively.
Library opening hours
To support students during their examination preparation, we will extend our library opening hours between 29 November and 27 December 2012 as follows:
| Monday | 9:00 a.m. – 9:00 p.m. |
| Monday to Friday | 9:00 a.m. – 7:30 p.m. |
| Saturday | 9:00 a.m. – 12:00 noon |
| Sunday & Public Holidays | Closed |
Fee adjustment for the Accredited Accounting Technician (AAT) Examination
The examination and exemption fees for Papers 2 to 8 of the Accredited Accounting Technician (AAT) Examination will be adjusted from HK$450 to HK$530 with effect from 1 January 2013. The relevant fees for Paper 1 will remain unchanged, i.e. HK$800.
New release of question and answer booklets
Question and answer booklets for the examinations held in June 2012 are now available for sale, and will cost HK$15 each.
CPD Seminar: The source principle in Hong Kong Taxation
Our CPD seminars can help you update your skills and knowledge. The next event is:
Date: 19 October 2012, Friday
Time: 7:00pm – 8:30pm
Click here to enrol.
Syllabuses Update for Professional Bridging Examination (PBE)
Students are advised to note that the fine-tuned syllabuses for the Professional Bridging Examination will be adopted and effective from the December 2012 Session onwards. To provide students with more information for preparation of examinations, a detailed competency map for each paper is prepared. You may download the fine-tuned syllabuses and detailed competency maps for details:
- Paper I: PBE Financial Accounting (Syllabus) (Detailed Competency Map)
- Paper II: PBE Management Accounting and Finance (Syllabus) (Detailed Competency Map)
- Paper III: PBE Auditing and Information Systems (Syllabus) (Detailed Competency Map)
- Paper IV: PBE Business Law and Taxation (Syllabus) (Detailed Competency Map)
Syllabus update for Accredited Accounting Technician (AAT) Examination
The syllabuses for the following papers will be adopted effective from the June 2013 Session onwards. You may download the updated syllabuses for details:
- Paper 1: Accounting and Computerized Accounts
- Paper 2: Business Communication and Organization and Management
- Paper 3: Management Accounting
- Paper 6: Fundamentals of Business Law
- Paper 7: Financial Accounting
CPD Seminar
Our CPD seminars can help you update your skills and knowledge. The next event is:
Workshop on group accounts
Date: 3, 8 & 10 August 2012 (Fri, Wed, Fri)
Time: 7:00pm – 10:00pm
Click here to enrol.
AAT Qualification Information Session
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!
Why AAT qualification?
- All-rounded & practical skills for every aspect of accounting job
- Well recognized by HKSAR Government & commercial
- Articulation to CPA qualification and bachelor degrees
| Date & Time: |
| 12 October 2012 (Friday) 7 p.m. to 8 p.m. |
| Venue: |
| 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong |
How to reserve a seat?
Please click here to register online or email to tinky.wong@hkiaat.org . You may also contact 2823-0600 for reservations or enquiries.
Remarks:
- The Information Session is conducted in Cantonese.
- Seats are limited and available on a first-come, first-served basis.
- If you could not attend the above Information Session, but would like to receive the latest news from HKIAAT and its upcoming seminars, please click here to register.
Extension of library opening hours
To support students during their examination preparation, we will extend our library opening hours between 23 May and 28 June 2012 as follows:
| Monday | 9:00 a.m. – 9:00 p.m. |
| Tuesday to Friday | 9:00 a.m. – 7:30 p.m. |
| Saturday | 9:00 a.m. – 12:00 noon |
| Sunday & Public Holidays | Closed |
Application for AAT Examination Certificates at modular level
Candidates who have successfully completed a certain combination of the papers in the AAT Examination can now be awarded an interim qualification. The AAT Examination has been divided into two modules, and successful completion of each module leads to the following qualifications:
- AAT Diploma in Accounting (Completion of Papers 1 to 4)
- AAT Advanced Diploma in Accounting (Completion of Papers 5 to 8)
Click here to download the application forms.
Result Announcement of HKIAAT Accounting and Business Management Case Competition
The final round of the HKIAAT Accounting and Business Management Case Competition was held on 21 April 2012 at Youth Square, Chai Wan. Congratulations to the winners. Click the below to see the details and photos.
Secondary School Group
Tertiary Institute Group
Accounting Education Conference
About 100 faculty members and government officials from mainland China and Hong Kong attended the inaugural Accounting Education Conference on 20 April 2012. Click here to see the photos.
New release of question and answer booklets
Question and answer booklets for the examinations held in December 2011 are now available for sale, and will cost HK$15 each.
Examination technique seminars
The HKIAAT is organizing a series of examination technique seminars to help students prepare for the upcoming examinations. A free Q&A booklet will be distributed to participants at the seminars. Come and join the seminars! For the enrolment details, please click below the examination technique seminars for the PBE and AAT Examination.
Accountancy programme on radio
The Hong Kong Institute of Certified Public Accountants (香港會計師公會) and Radio Television Hong Kong (香港電台) have jointly produced an educational programme on accountancy, by name of 精釆會計 in Chinese. The programme consists of 13 episodes, with a view to provide more insights into the scope of accountancy profession and, in particular, the opportunities and challenges facing certified public accountants.
The programme named 精釆會計 is now being broadcasted at RTHK Radio 1 on every Sunday from 8:30 p.m. to 9:00 p.m. Please click here for the topics and the broadcasting dates of the 13 episodes. To listen the archived episodes, please click here for the link to the RTHK website.
ApL "Practical Accounting for SMEs" new grading system
Please be informed that, with immediate effect, the grading system for the Applied Learning course "Practical Accounting for SMEs" offered by the Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) has been changed as follows:
| Old grading system | New grading system |
| 1. Students should have a minimum 80% attendance rate; and 2. pass BOTH the ongoing assessments AND examinations |
1. Students should have a minimum 80% attendance rate; and 2. obtain a pass on AGGREGATE marks of the ongoing assessments and examinations |
由香港財務會計協會有限公司(HKIAAT)開辦之「中小企實用電腦會計」應用學習課程之評分制度更改如下：
| 舊評分制度 | 新評分制度 |
| 1. 學生之出席率必須最少達80%; 及 2. 取得持續評估及考試兩部份及格。 |
1. 學生之出席率必須最少達80%; 及 2. 於持續評估及考試兩部份之總計成績取得及格。 |
如有疑問，請致電2823 0603與蕭潔雲小姐聯絡。
CPD Seminar on 22 February 2012
Our CPD seminars can help you update your skills and knowledge. The next event is:
| Topic: | Workshop on Profits Tax Computation |
| Date: | Wednesday, 22 February 2012 |
| Time: | 7:00 p.m. – 10:00 p.m. |
| Fee: | HK$120 for HKIAAT members / students HK$150 for non-HKIAAT members |
Subscription to Mainland Publications
Subscription to the "The Chinese Certified Public Accountant" (中國注冊會計師), "International Taxation in China" (涉外稅務) and “China Taxation” (中國稅務) are now invited. Please subscribe before Friday, 6 January 2012.+