CPA QP Structure

The CPA QP comprises a Professional Programme component and a Final Professional Examination.

Objective of the PP

The objective of the Professional Programme (PP) is to develop the skills and competencies essential for you to become a successful Certified Public Accountant.

The Modules
The PP comprises 4 modules:
Module A : Financial Reporting
Module B : Financial Management
Module C : Auditing and Information Management
Module D : Taxation


Requirements for each module:

  • Self-study for about 15 weeks using study materials provided by the HKICPA
  • Complete four workshops led by experienced practitioners (First and fourth workshops will last 3 1/2 hours, second and third workshops will last 3 hours.)
  • Pass a three-hour open book examination
Module Assessment
Module Workshops: General Contribution 10%
  Team Contribution 5%
  Individual Presentation 5%
   
20%
     
Module Examination: Case Questions 40%
  Essay / Short Questions 40%
   
80%
     
Total Module Assessment 100%

Please click for Timetables of Module Workshop

What Is The Final Professional Examination?

After successful completion of the four PP modules, you take a six-hour open book Final Professional Examination (FPE) (take in two sessions of 3 hours each).

The FPE tests your ability to integrate knowledge and skills from any part of the PP syllabus and apply these across all fields of competency, demonstrating a level of skills appropriate to a professional practitioner.

Session I comprises: - A Case Study 75%
  - An Essay 25%
     
Session II comprises: - 1 - 3 Case Studies 75%
  - An Essay 25%


Please click for Timetable of Final Professional Examination

 

What Are The Examination Entry & Completion Requirements?

  1. A person can only enrol for the PP and FPE if he/she is a "registered student" of the Institute who has paid his/her current annual registration fee and the required fees for the PP or FPE.

  2. The modules in the PP may be taken in any order selected by the candidate and up to two modules can be taken at any one time.

  3. To pass a module of the PP, the candidate must pass the workshop assessment and the module examination.

  4. A pass in a module of the PP must be obtained within four attempts or within five years from the date of the first attempt.

  5. A candidate must pass all four modules of the PP before they are eligible to take the FPE.

  6. A pass in the FPE must be obtained within four attempts or within three years from the date of the first attempt of the FPE.

  7. An "attempt" refers to an enrolment in a module of the PP or the FPE.

  8. The PP and the FPE must be completed within ten years from the date of registration as a student.