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Position Paper on the New QP

4 January 2017

The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with the skills, expertise and ethics that can support Hong Kong as an international business and financial centre. This Position Paper sets out the final content, structure and design of the new QP.

With the launch of the new QP, holders of Accredited Accounting Technician ("AAT") and Professional Bridging Examination ("PBE") will have a direct pathway to the CPA qualification framework. AAT Examination and PBE will not be offered after 31 December 2018 and 31 December 2019 respectively. The Institute will offer cross-credits to AAT students/ members and PBE students who are partway through their examination in the existing framework. A comprehensive set of transitional arrangements has been designed to ensure a smooth transition from the existing structure to the proposed requirements of the new QP.

Please click here to view the details of the new QP.

Important notice

(click the below links to view the details)