Associate Level

The Associate Level comprises ten modules. It aims to provide students with a foundation of core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, management accounting, law and auditing to enable their progression to the Professional Level.  The ten modules are, namely:

Module Exemptions

Subject to the academic qualification(s) possessed by the applicant, a maximum of 10 modules at the Associate Level can be granted.  For details, please click here.

Module Examinations

Following the success of adoption of 100% multiple choice questions (“MCQs”) for Associate Module 1 to 5, 100% objective type question (“OTQ”) is adopted for Modules 7 and 9 effective from the December 2025 session, and for Modules 6 and 8 effective form the June 2026 session.  The examination format for the 10 Associate Modules are as follows:

For Module 1 to 9: Please click here for FAQs on M1-5, FAQs on M6-9, sample questions M1-5, sample questions M6-9, CBE Practice Platform and tips for answering MCQs & OTQs.

Completion of Associate Level

Upon successful completion of the Associate Level by exemption or examination, or a combination of both, students are entitled to the exit qualification of "HKICPA Associate Qualification".  In addition, students are now able to advance to the Professional Level of QP.

Modules Syllabuses

For each module, there is a hierarchy of learning outcomes. Each syllabus topic area contains high-level learning outcome supported by detailed learning outcomes. There is progression in the level of learning outcomes required as students move through the professional program.

The module syllabus will be subject to a frequent review on an annual basis in order to keep pace with the latest changes in technology and business.