Entry Routes


What kind of qualification do you have?
* The Conversion Programme (Route 2) and HKIAAT + PBE (Route 3) offer alternative routes for non-accountancy degree holders and sub-degree holders respectively to satisfy the pre-entry educational requirements of the Institute. Conversion programmes are offered by tertiary institutions / private course providers and are accredited by the Institute.
** A candidate for membership has to be 21 years or more, of good character and is a fit and proper person to be a professional accountant.

For details of the QP educational requirements, please refer to "Summary of skills, knowledge and competencies appropriate for accounting graduates and graduates of the foundation and conversion programmes".

Requisite Standard of Education

The list of accredited degrees and programmes will be updated from time to time. Please check with the Institute for the latest list.

Route 1. For candidates holding a recognised accountancy degree
   
  Graduates of the following accredited local accountancy degree programmes are eligible to register as students of the Institute.
   
 
Recognised local tertiary institutions Accredited local accountancy degrees
The Chinese University of Hong Kong BBA (Hons) in Professional Accountancy
Chu Hai College of Higher Education BCom (Hons) in Accounting & Banking

City University of Hong Kong

 BBA (Hons) in Accountancy
BA (Hons) in Accountancy (Part-time) (already phased out in July 2001)
BBA (Hons) in Accountancy and Law
BBA (Hons) in Accountancy and Management Information Systems
Hong Kong Baptist University BBA (Hons) - Accounting Major
BCom (Hons) in Accountancy
The Hong Kong Polytechnic University BA (Hons) in Accountancy (ceased new intake)
BA (Hons) in Accountancy (Part-time)
(3-year route or 5-year route) (ceased new intake)
BA (Hons) in Accountancy (Part-time Conversion Degree) (ceased new intake)
BBA (Hons) in Accountancy / BBA (Hons) with a major in Accountancy (Full-time and mixed mode)
BBA (Hons) in Accounting & Finance / BBA (Hons) with a major in Accounting & Finance
Hong Kong Shue Yan University Bachelor of Commerce (Hons) in Accounting
The Hong Kong University of Science & Technology BBA (Hons) in Professional Accounting
Lingnan University BBA (Hons) - Accounting Stream
Self-financed BBA (Major in Accounting)
The Open University of Hong Kong BBA (Hons) in Accounting
BBA (Hons) in Professional Accounting
Bachelor of Professional Accounting with Honours
(HKICPA/OUHK Joint PBE Degree Programme)
The University of Hong Kong BBA (Hons) in Accounting & Finance
BBA (Law) with a Major in Accounting

School of Professional and Continuing Education (in conjunction with the School of Business), The University of Hong Kong

Bachelor of Accounting (ceased new intake)
   
 
Recognised mainland universities Accredited accountancy degrees
Beijing Normal University / Hong Kong Baptist University – United International College BBA (Hons) in Accounting
University of International Business and Economics Bachelor of Management (Accountancy) Programme
   
 
Recognised overseas universities Accredited accountancy degrees
Edinburgh Napier University (in collaboration with SCOPE of City University of Hong Kong) BA (Hons) Accounting (Hong Kong)
(Full-time)
Edinburgh Napier University (in collaboration with SCOPE of City University of Hong Kong) BA (Hons) Accounting (Hong Kong)
(Part-time)
Queensland University & Technology (in collaboration with School for Higher & Professional Education - Chai Wan , VTC) Bachelor of Business (Accountancy) (already phased out in September 2005)
University of South Australia (in collaboration with the School of Continuing Education, Hong Kong Baptist University) Bachelor of Accountancy (Hong Kong)
Southern Cross University (in collaboration with Hong Kong Institute of Technology)

BBus (Major in Accounting) - accreditation valid till 31 March 2010, for student intakes up to and including the February 2010 cohort.

   
  (Students may have to complete specific elective and/or additional subject(s) for meeting the registration requirements of QP. Please contact the universities directly for details.)
 
Route 2. For candidates holding a non-accountancy degree granted by a university recognised by the Institute
   
  Non-accountancy graduates have to complete a Conversion Programme before registering as a student of the Institute. The objective of the Conversion Programme is to bridge the technical knowledge gap between non-accountancy degree holders and accountancy degree holders. The focus of the programme will be on the development of technical knowledge and skills. The following programmes have been accredited as HKICPA Conversion Programmes:
   
 
The Hong Kong Polytechnic University Postgraduate Diploma in Professional Accounting
Postgraduate Diploma in Professional Accounting (HK CyberU)
City University of Hong Kong Master of Science in Professional Accounting and Corporate Governance - Professional Accounting Stream
Postgraduate Certificate in Professional Accounting
The Chinese University of Hong Kong Postgraduate Diploma in Professional Accountancy
  Master of Accountancy (Part One)
Hong Kong Baptist University Postgraduate Diploma in Professional Accounting (Part-time Regular Mode & Full-time Intensive Mode)
Lingnan University Postgraduate Diploma in Accountancy
Master of Accountancy (Year One)
The Open University of Hong Kong Postgraduate Diploma in Professional Accounting
School of Professional & Continuing Education, the University of Hong Kong Postgraduate Diploma in Professional Accounting
Deloitte Touche Tohmatsu (in collaboration with City University of Hong Kong) Deloitte Conversion Programme (exclusively for employees of Deloitte Touche Tohmatsu)
Enrst & Young (in collaboration with the Hong Kong Polytechnic University) Ernst and Young Conversion Programme
(exclusively for employees of Ernst & Young)
Kaplan Financial Kaplan Conversion Programme (HK)
Kaplan Conversion Programme (Shanghai)
KPMG (in collaboration with Kaplan Financial) KPMG / Kaplan Conversion Programme
(exclusively for employees of KPMG)
PricewaterhouseCoopers (in collaboration with City University of Hong Kong) PricewaterhouseCoopers Conversion Programme
(exclusively for employees of PricewaterhouseCoopers)
   
  (Enquiries relating to the Conversion Programmes should be directed at the respective universities.)
 
 
Route 3. For candidates holding a sub-degree qualification
   
 

The Institute recognizes that sub-degree holders represent an important source of manpower to the profession and to Hong Kong. To satisfy the pre-entry educational requirement, sub-degree holders will be required to obtain the Accounting Technician qualification of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) plus successful completion of the HKIAAT's Professional Bridging Examination (PBE).

   
  Candidates with Non-Hong Kong Degrees
   
  For candidates who have obtained their tertiary qualifications from universities outside Hong Kong, to be eligible for registration with the Institute, they must:
   
 
i have a 'relevant degree' granted by a 'recognised non-Hong Kong tertiary institution' AND have acquired sufficient knowledge of Hong Kong law and tax; OR
   
ii have a degree granted by a 'recognised non-Hong Kong tertiary institution' AND have completed a HKICPA accredited Conversion Programme.
   
  A 'relevant degree' means a degree with academic coverage of accounting and related subjects which substantially meets the graduate competency standards required by the Hong Kong Institute of Certified Public Accountants (HKICPA). As a matter of guidance, the HKICPA will establish whether the degree is relevant or not by reference to a recognised accountancy body, where appropriate. Non-Hong Kong qualification will be assessed by the Institute on a case-by-case basis. Please refer to the information sheet 'QP applicants with non-Hong Kong degrees' for further details.
 
   
  Note:
For Practising Certificate (PC) issuance purpose, graduates of accredited accountancy degree programmes or Conversion Programmes of the Institute are required to sit and pass the Institute's PC Examination – Law or the Aptitude Test – Hong Kong Law when they apply for the PC if they have not studied and passed the requisite Hong Kong law subjects in the degree or Conversion programmes. This requirement is applicable to students enrolled in the Institute's accredited accountancy programmes from the 2008/2009 academic year onwards.
   
  Candidates with mainland China university degrees