QP examinations move to a higher grade
A new computer-based system promises to deliver greater convenience, efficiency and fairness to QP candidates
In today’s digitally driven world, there aren’t many things we do on paper any more. We no longer record audit results on paper, for example, or use physical documents while presenting project evaluations. So it makes sense to sit our exams in the same way – which is one of the key reasons why the HKICPA is transitioning the Qualification Programme (QP) to a computer-based examination (CBE) system.
A phased roll-out
The transition will roll out in phases. Starting in June 2025, candidates began sitting selected Associate modules (2 and 4) using computers instead of paper; the remaining Associate Modules followed in December 2025 session, with the Capstone joining in December 2026. The final shift will come in December 2027, when the Professional Modules completing the full transition to CBE.
But there’s no need to panic, the syllabus isn’t changing and the fundamental structure remains identical. Modules 1 to 9 will continue to comprise objective type questions, while modules 10 to 14 and the Capstone will continue consisting case studies and short questions. Importantly, candidates will still keep the flexibility to answer questions in whatever order they prefer.
How it works
Candidates in Hong Kong who are sitting for Associate Modules 1 to 9 just need to show up at the exam centre. The Institute will provide the computers with the exam platform loaded. For Associate Module 10, Professional Modules 11 to 14 and the Capstone, however, the Institute is adopting a “bring your own device” (BYOD) model. For these exams, candidates must bring their own laptop with secure exam software pre-installed and sufficient battery life to support at least five hours for a four-hour session. Candidates in Chinese Mainland will use equipment provided at the exam centre for all modules.
Why we change
The benefits of CBE are numerous. It is far more efficient than paper, allowing exams to be marked more quickly and reducing administrative delays. It also improves the legibility of answers provided by candidates for marking. The format supports a wider variety of question types and makes it easier for candidates to revisit, rewrite or delete their answers. Research also suggests that, for many people, taking an exam on a computer is a less stressful experience than doing so on paper. And, perhaps most important of all, CBE is kinder to the environment – something that the HKICPA takes seriously. Once fully implemented, the system will reduce paper use by approximately 300,000 sheets a year, the equivalent of about 30 trees.
Listening to candidates
The HKICPA has gathered extensive feedback from candidates who took their Associate Module examinations under CBE in the June and December 2025 sessions. The comments show broad support for the change, with some suggestions for additional features to be incorporated into the platform. Understandably, most concerns relate to potential technical issues, such as connection failures and unanticipated glitches with personal devices. In such cases, candidates can rest assured that they won’t be unfairly penalized. They simply need to report to an invigilator, and the on-site technicians will support you to resolve the issue. No time will be lost due to circumstances beyond their control. In the event of any connection problem, the system will automatically save all answers input up to that point.
Getting ready
If you feel a bit unfamiliar with the new format, fear not. The best way to get comfortable with any system is to practise using it, and the HKICPA’s CBE Practice Platform allows you to do exactly that. It precisely replicates the actual exam platform, so that when the time comes to sit your exam, you can do so with reassurance and confidence. It’s the final part of QP’s digitalisation puzzle, helping us all move forwards into a better future, where exams are not just more convenient and more efficient, but also more flexible and more fair.
