Learn about the CAB structure

How is the CAB structured?

The curriculum structure of CAB is built within the HKICPA’s Qualification Programme (QP) framework. QP is a renowned programme that equips individuals towards the CPA designation. Over 28,000 individuals have graduated from the QP since its inception in 1999. The curriculum remains relevant and prepares individuals for today's changing global market through continuous review by accounting industry experts all over the world.

The CAB curriculum comprises a mix of compulsory and elective modules for individuals to uptake elements that best fit their needs.  Individuals are required to complete the following.   

Associate Level 

• 6 Compulsory Modules + 2 Elective Modules
  [Either exemption or examination (or a combination of both) is accepted.]

Note: Applicants may be exempted from a maximum of 10 Associate Modules  (i.e. Modules 1 to 10) based upon a qualification acquired from a tertiary institution recognised by the Institute.

Professional Level 

• The Introductory Workshop
• 1 Compulsory Module + 1 Elective Module
  [1 workshop included for each module]

Detailed CAB completion criteria are depicted in the below table. 

What should you know about the CAB Structure?

#1 Compulsory Modules

CAB is designed to equip students with essential knowledge and skills across three key areas:

• [C]ore enabling competences (CEC) (Workshop components)

Through completing a series of practical workshops (i.e. the Introductory Workshop and 2 Professional Workshops), students will build and enhance critical enabling skills such as analytical thinking, communication, and collaboration. 

• [A]dvanced accounting (Modules 1, 6 and 11)

Students will develop their accounting expertise by completing three financial accounting and reporting modules aligned with the CPA qualification exam, demonstrating a professional level of competency. Module 11 (Financial Reporting) is the most advanced module within the financial reporting vertical. 

• [B]usiness essentials (Modules 1 - 5) 

The related modules cover all major business disciplines, including economics, statistics, information systems, management, and management accounting.

#2 Free Electives

Students can tailor their learning based on career aspirations and future needs. Elective options may include: 

• Auditing 
• Taxation 
• Finance 
• Law

#3 Flexible completion timeline

CAB enables learners to progress at their own pace within the designated timeframe-as short as 18 months, or follow an accelerated 12-month track, available for students with a business background.

For enquiries

Please contact the Qualifications Assessment Team at students.reg@hkicpa.org.hk for further assistance.