Programme structure

5 Learning phase: 

• Introductory module: Introduction to IFRS S1 and IFRS S2* via online webinar.

• Deep-dive modules: 4 face-to-face workshops and/or online workshops accessible as recorded sessions covering HKFRS S1 and S2*. 

For more information about each courses, please refer to the Module details page.

* HKFRS S1 and S2 are fully aligned and are localized versions of IFRS S1 and S2 issued by the IFRS Foundation. For practical purposes, the two sets of standards can be considered equivalent and used interchangeably in the Hong Kong context.

Assessment format:

• Each module concludes with a short knowledge assessment check (5 questions per course).
• Passing score: Must answer at least 4 out of 5 correct (80% or above).
• Time limit: 10 minutes

Retake Policy:

• Unlimited quiz retakes allowed until the passing score is achieved.

Upon completion of the module, participant will receive a digital badge.

Eligible to access and attempt only after completing and passing all 5 modules.

Assessment format:

• One comprehensive final assessment containing 60 multiple choice questions.
• Passing score: Must answer at least 42 out of 60 correct (70% or above).
• Time limit: 100 minutes

Retake Policy:

• Up to 2 retake attempts allowed for the final assessment.

To successfully complete the programme, participants must:

• Complete all required courses under the HKICPA Certificate of Sustainability Reporting programme; and
• Pass the Final Assessment (“assessment”) by meeting or exceeding the minimum passing score (3 attempts total).

Upon completion of the programme, participant will receive a digital badge and an e-Certificate.