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Student Handbook

Director's Message

Welcome to the Qualification Programme (the "QP") of the Hong Kong Institute of Certified Public
Accountants! You have made an important decision by registering as a student of the programme.
This opens up not just a direct path to you becoming a Certified Public Accountant ("CPA") in Hong
Kong but also boundless career opportunities as, through the programme, you will develop the skills
and knowledge that are required by and apply to other types of businesses.

The QP is a very challenging yet satisfying programme. It is more than just theory! It has been
carefully structured to extend knowledge gained in academic courses at graduate level and provide a
link between theory and the working environment. You need to be able to apply theories to practical
business situations, and the assessment will test this ability. Today's employers demand that their
employees have technical, intellectual, interpersonal and communication skills as well as appropriate
personal abilities. These are all emphasised in the QP. By completing this programme, you are
taking the first step on your path to becoming a CPA and ascending to the top of a successful business
career.

The QP is the only professional qualifying programme offered by the Institute, the statutory licensing
body of accountants in Hong Kong. It offers the shortest route to qualify for a practising certificate to
sign audit reports. Since our programme was launched in 1999, its standing in the international
accountancy community has been rising steadily. Our QP graduates can now enjoy the benefits of
full or substantial exemptions from the professional examination requirement of many leading
overseas / mainland professional accountancy bodies when they travel or work overseas. In some
cases, they can also enjoy exemption from the practical experience requirement for membership.
This means that our members who qualify through the QP can practise on five different continents.

This Student Handbook contains answers to many of the questions you may have about the QP.
Should you need further assistance, the Education & Training staff will be happy to help you at any
stage. Please feel free to contact us on (852) 2287 7228.

May I wish you every success in your study of the QP!

Shanice Tsui
Director
Hong Kong Institute of Certified Public Accountants

Qualification Programme (August 2018) iii