HONG KONG INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS

 

APTITUDE TEST
Please read the following Notes carefully before completing the Entry Form
(Revised in July 2009)

 

PURPOSE
1. Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as a certified public accountant if s/he proves to the satisfaction of the Council of the Hong Kong Institute of Certified Public Accountants ("HKICPA" / "the Institute") that s/he has passed such examinations in accountancy and other subjects as may be prescribed by the Council.
2.

The Institute's Council has ruled that current full members of the accepted accountancy bodies as listed in Notes 3.1, 3.3 and 3.4 who wish to seek membership with the Institute are required to sit and pass an Aptitude Test ("AT") to satisfy the examination requirement for the purpose.

 
THE CANDIDATE
   

3.1

Full members in good standing of the following institutes who have completed the professional examinations organised by their parent institutes are required to satisfy the HKICPA AT requirement for membership admission purposes:
•
 Canadian Institute of Chartered Accountants
•
 CPA Australia ("CPAA") (only applicable to CPAA members who are applying for HKICPA membership under the new Mutual Recognition Agreement that takes effect from 1 July 2005.)
•
 Institute of Chartered Accountants of Zimbabwe
   

3.2

The following persons are eligible to sit the AT:
•

Full members of an accepted accountancy institute as listed in Note 3.1.
•

Individuals who have completed the professional examinations ("graduates") of an accepted accountancy institute as listed in Note 3.1.
•

Students of an accepted accountancy institute as listed in Note 3.1.
   
3.3 Full members or affiliates of the Association of Chartered Certified Accountants ("ACCA") in good standing, who have completed the ACCA professional examinations and are covered by the Agreement for Recognition Arrangements between HKICPA and ACCA that took effect from 1 July 2005, are required to satisfy the HKICPA AT requirement for membership admission purposes, and hence are eligible to sit the AT.
   
3.4 Full members of the Chartered Institute of Management Accountants ("CIMA") in good standing, who have completed the CIMA professional examinations and are covered by the Agreement for Mutual Examination Paper Exemption between HKICPA and CIMA that took effect from 1 July 2006, are required to satisfy the HKICPA AT requirement for membership admission purposes, and hence are eligible to sit the AT.
   

3.5

Full members of the Association of International Accountants ("AIA") in good standing, who have completed the AIA professional examinations and are covered by the Agreement for Mutual Examination Paper Exemption between HKICPA and AIA that took effect from 1 June 2008, are required to satisfy the HKICPA AT requirement for membership admission purposes, and hence are eligible to sit the AT.
   
3.6 Full members of the following institutes are exempt from the HKICPA AT requirement for membership admission purposes:
•
 ACCA (only applicable to ACCA members applying for HKICPA membership under the transitional arrangements of the old Mutual Recognition Agreement which expired on 30 June 2005.)
•
 CPAA (only applicable to CPAA members applying for HKICPA membership under the transitional arrangements of the old Mutual Recognition Agreement which expired on 30 June 2005.)
•
 Institute of Chartered Accountants in Australia
•
 Institute of Chartered Accountants in England & Wales
•
 Institute of Chartered Accountants in Ireland
•
 Institute of Chartered Accountants of Scotland
•
 New Zealand Institute of Chartered Accountants
•
 South African Institute of Chartered Accountants
   
3.7 HKICPA registered students of the QP under conditional enrolment ("HKICPA registered students").
 
3.8 Prospective QP applicants with special permission from the HKICPA for taking the Aptitude Test ("prospective QP applicants").
4. Acceptance of an entry to the Aptitude Test from an applicant does not imply that the applicant is qualified for HKICPA membership. HKICPA membership applicants must satisfy the examination and other admission requirements prevailing at the time of the HKICPA Registration and Practising Committee's consideration of their relevant applications. Please visit "Members – Registration Matters – Membership Registration – Admission Requirements" at the HKICPA homepage www.hkicpa.org.hk for the latest membership requirements.
 

THE EXAMINATION

5.

Candidates are required to attempt the following two papers in the AT:

•

Hong Kong Law; and
•

Hong Kong Taxation.
 
6.

Candidates may choose to sit the two papers OR just one paper at each sitting. The Council rules that subject-by-subject passes are allowed and that there is no time limit restricting the validity of such passes.
 
7.

For individuals who have sat and passed the relevant paper(s) in the HKICPA Practising Certificate Examinations, HKICPA accredited accountancy programmes offered by tertiary institutions, Hong Kong Institute of Accredited Accounting Technicians (formerly known as Hong Kong Association of Accounting Technicians) Examinations and/or HKICPA professional examinations as listed in the Appendix, they may transfer their examination results acquired from the examinations/programmes to meet the AT requirement.

 
8.

The examination for each AT paper, comprising multiple-choice questions and totalling 100 marks, will last for 1 hour 45 minutes in a close-book format.
   
9.

Examination syllabuses are obtainable from the Institute upon request or from its website at:
http://www.hkicpa.org.hk/membership/registrationmatters/registration/rma/aptitude_test.php for reference.

Candidates will also be advised of the examination syllabus and reading guide of the paper(s) enrolled after their applications have been accepted.

 
10.

The examination dates and relevant enrolment deadlines for 2009 are appended as below:

Examination date

Enrolment deadline

• Tuesday, 2 June 2009 Friday, 27 March 2009
• Wednesday, 30 December 2009 Friday, 23 October 2009
 
11.

The examination time for the respective paper is as follows:
•

Hong Kong Law

9:30 a.m. – 11:15 a.m.

•

Hong Kong Taxation

2:00 p.m. – 3:45 p.m.

 
12.

During the examination, candidates may take with them:

•

rulers, pencils, pens, erasers and/or correction fluid; and

•

calculators that are noiseless and cordless.
 
13.

Candidates are NOT allowed to take to their examination desks, or use or possess while at their desks:
•

any books, notes or other materials except those permitted in Note 12; and
•

computers and electronic dictionaries of any size or model.
 
14.

Candidates will receive by ordinary post the Examination Attendance Docket containing details of the examination centre and other examination regulations and guidelines about two weeks prior to the examination. Candidates are required to produce the Docket for admission to the examination centre and observe the regulations and guidelines therein.
 
15.

NO overseas examination centre is provided. Candidates are required to take the AT in Hong Kong.
EXAMINATION ASSISTANCE MATERIALS
16. A sample paper for the AT paper enrolled will be available free-of-charge to candidates after their enrolment is accepted.
17. Tax rate/allowance table will be provided in the question booklet for the paper Hong Kong Taxation.
18. NO examination assistance seminar will be organised for candidates.
 
EXAMINATION RESULTS
19. The pass requirement is a minimum of 50 per cent of the AT.
20. Examination results will generally be sent by ordinary post to candidates around 12 weeks after the examination.
21. NO APPEAL for the examination results will be accepted.
 
FEES
22. The entry fee for each AT paper is HK$1,000.
23. Examination fee(s) paid are NOT refundable and NOT transferable.
24. An administration charge in addition to the entry fee(s) will be levied on those candidates who have submitted their examination entries after the enrolment deadline. Late entries will only be accepted subject to the availability of examination centres.
 
SUBMISSION OF ENTRY FORM
25.

In addition to the completed Entry Form and appropriate fee(s), candidates are required to furnish the Institute with a copy each of their Hong Kong identity card/passport and documentary evidence certifying their professional status as specified in section IX – Qualifying Status of the Entry Form.

All photocopies should be certified by a member of the Institute or a legal practitioner. As an alternative, candidates may bring along the original and a photocopy of the document for certification at the Institute’s service counter. Failure to submit the required documents may result in delay in the enrolment process.
26.

The Registration and Entry Form should be completed and returned with appropriate payment to: Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong.
Acceptance of examination entry will normally be confirmed in writing and posted to candidates within three weeks after the Institute receives their applications.
 
CHANGE OF CORRESPONDENCE ADDRESS
27. IT IS IMPORTANT for candidates to notify the Student Education & Training Department of the Institute of any change in correspondence address or other contact details by quoting the reference as "HKICPA Aptitude Test" such that examination materials and results can be delivered promptly to them.
 
ENQUIRIES
28.

For enquiries, please contact the Student Education & Training Department of the Institute on telephone: 2287 7228; fax: 2147 3298; or email: etd@hkicpa.org.hk.
 
   
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