The following options will be available to AAT members:
(a) Stay with the HKIAAT and maintain their membership status until 31 December 2029; and/ or
(b) Register with the institute and take examinations under the QP. In such case, their status will be
transferred to the register of the institute. Same as AAT graduates, they will be exempted from the first five Associate Modules of the QP under cross-credit arrangement.
Such AAT members will need to register with the Institute for taking examinations under the QP. They will then be eligible to obtain a "Certificate of Completion" of the Associate Level issued by the Institute once they have attained 5-year relevant work experience. A qualifying statement will be included in the Certificate denoting that:
(a) The Associate Level of the QP is deemed to have been completed by a combination of the qualification of AAT Examination plus 5-year relevant working experience under the Recognition of Prior Learning; and
(b) The certificate holder who wishes to enrol in the modules of the Professional Level of the QP will be
required to sit and pass a Gateway Examination.
The JES students will be eligible for cross-credit arrangement of the Associate Modules based upon the results obtained under the JES.
The mapping table of JES papers for QP admission is as follows:
JES Examination Paper
Credit for QP Module
1
Accounting Framework
Accounting
2
Legal Framework
10
Business and Company Law
3
Management Information
Management Accounting
Business Economics
4
Organizational Framework
Business Management
5
Information Analysis
Information Management
6
Audit Framework
8
Principles of Auditing
7
Tax Framework
9
Principles of Taxation
Managerial Finance
Financial Management
Information for Control
and Decision Making
JES students who have obtained exemption of Associate Modules 1 to 5 via cross-credit arrangement and have 5-year relevant work experience are also eligible to sit for the Gateway Examination.
