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Computer-based examinations

The Institute is introducing computer-based examinations (CBEs) for the Institute’s Qualification Programme (QP). This represents our dedication to advancing environmental sustainability through a paperless examination approach and bringing digital transformative advantages to the accounting profession. Gradually replacing traditional paper-based examinations, CBEs offer a secure and digitalized assessment experience for QP students. This strategic move also aims to enhance accessibility and reduce the environment impact of the QP assessments.

Upon full implementation of the CBEs, QP students will benefit from a seamless and efficient professional education experience at the Institute.

The module outline and syllabus of the QP are structured across the Associate Level, Professional Level, and Capstone, ensuring a well-rounded educational experience. Associate Modules 1 to 9 are offered once a year over two examination sessions, with four or five Associate Module examinations per session; while Associate Module 10, Professional Modules 11 to 14 and Capstone are offered concurrently across two sessions per year. Examinations are held in Hong Kong and Mainland China; please refer to the timetable for relevant offerings.

Taking the CBE

All CBEs are delivered in examination venues across Hong Kong and Mainland China. Candidates must travel to an examination centre equipped with the necessary technology and environment for CBEs, where they will be supervised in-person throughout the examinations.

For CBEs held in Hong Kong:

Candidates of Associate Modules 1 – 9 will take the CBEs in an equipped examination centre.
Candidates of Associate Module 10, Professional Modules 11 – 14 and the Capstone will bring their own digital devices (“BYOD”) to the examination venue. Specifications for BYOD-compliant devices will be provided soon.

For CBEs held in Mainland China:

Candidates will take the CBEs in an equipped examination centre.

About Associate Modules 1 – 5 CBEs

These closed-book exams are 105 minutes long (1 hour and 45 minutes).

Exam Format: Multiple-choice questions in the CBEs are comparable in difficulty to the previous paper-based examinations. In the CBEs, candidates are presented with one question or scenario at a time, and they shall input their answers on the same screen where the question is displayed. Candidates can answer the questions in any order, revisit them, and change their answers at any time during the examination period. However, once the allotted time expires or if a candidate exits the examination, no further questions can be answered or changed. Re-entry into the examination is not allowed.

Arrival: Candidates are required to arrive at the examination centre at least 45 minutes before the scheduled start time

Permitted Items: Candidates are permitted to bring their stationeries and a noiseless, non-programmable calculator. Before the CBE begins, scratch paper will be provided for rough work during the examination. Answers written on scratch paper will not be graded. To ensure the confidentiality of examination content, all scratch paper will be collected and destroyed after the exam. Under no circumstances may the scratch paper be taken out of the examination centre after the CBE concludes.

Prohibited Items: Mobile phones, smartwatches, and other electronic communication devices are strictly prohibited. Study materials and notes are also not allowed at workstations.

Prepare for your CBE

Before taking the examinations, candidates are encouraged to review the tutorial video, CBE guides, and frequently asked questions to better prepare for the CBE process.