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Student Handbook

Table of Contents

1. Introduction ............................................................................................................................. 1
2. Hong Kong Institute of Certified Public Accountants ................................................................ 2
2.1 Status ...................................................................................................................................... 2
2.2 Duties ...................................................................................................................................... 2
2.3 Organizational Structure and Management ............................................................................. 2

2.4 Designation of Members .......................................................................................................... 3
2.5 Membership Admission ........................................................................................................... 3
2.6 International Recognition ......................................................................................................... 3
2.6.1 Bilateral Overseas Recognition Agreements ................................................................ 3
2.6.2 Mutual Examination Paper Exemptions........................................................................ 4
2.7 Practising Certificate................................................................................................................ 4
3. Development of the Qualification Programme.......................................................................... 5
3.1 Background ............................................................................................................................. 5
3.1.1 Graduate Entry ............................................................................................................ 5
3.1.2 Competence Standards ............................................................................................... 5
3.2 Enhancements to the Qualification Programme ....................................................................... 6
3.3 General Features of the Qualification Programme ................................................................... 7
3.3.1 Modules ....................................................................................................................... 8
3.3.1.1 Objective ..................................................................................................... 8
3.3.1.2 Module Structure ......................................................................................... 8
3.3.1.3 Objectives of Module Workshops ................................................................. 9
3.3.1.4 Roles and Responsibilities of Students ...................................................... 10
3.3.2 Syllabuses and Module Study Materials ..................................................................... 11
3.3.2.1 Knowledge Levels...................................................................................... 11
3.3.2.2 Syllabus Coverage..................................................................................... 11
3.3.2.3 Examinable Contents and Module Study Materials .................................... 12
3.3.2.4 Linkage with the Workshops ...................................................................... 13
3.3.3 Final Examination ...................................................................................................... 13
3.3.4 Progression to Membership of the Institute ................................................................ 13
4. Taking the Qualification Programme ...................................................................................... 14
4.1 Eligibility and Procedures to Enrol ......................................................................................... 14
4.2 Enrolment in the Modules ...................................................................................................... 14
4.2.1 Choosing the Appropriate Module(s) .......................................................................... 14
4.2.2 Choosing and Attending the Appropriate Workshop Sessions ................................... 14
4.2.3 Workshop as a Prerequisite for Sitting the Module Examination ................................ 15
4.2.4 Change of Workshop Group ...................................................................................... 15
4.2.5 Special Consideration ................................................................................................ 16
4.2.6 How a Student Attempts a Module ............................................................................. 17
4.2.7 Re-taking the Module Workshops and Examinations ................................................. 18

4.3 Enrolment in the Final Examination ....................................................................................... 19
4.4 Withdrawal ............................................................................................................................ 19
4.5 Special Cases ....................................................................................................................... 19

Qualification Programme (August 2018) iv