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1. Purpose
1.1Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as a certified public accountant if s/he proves to the satisfaction of the Council of the Hong Kong Institute of Certified Public Accountants ("HKICPA" / "the Institute") that s/he has passed such examinations in accountancy and other subjects as may be prescribed by the Council.
1.2The Institute's Council has ruled that current full members of the accepted accountancy bodies as listed in Notes 2.1.1, 2.1.2 and 2.1.3 who wish to seek membership with the Institute are required to sit and pass an Aptitude Test ("AT") to satisfy the examination requirement for the purpose.
2. The Examination
2.1 Candidates are required to attempt the following two papers in the AT:
  • Hong Kong Law
  • Hong Kong Taxation
2.2 Candidates may choose to sit the two papers OR just one paper at each sitting. The     Council rules that subject-by-subject passes are allowed and that there is no time limit restricting the validity of such passes.
2.3 For individuals who have sat and passed the relevant paper(s) in the HKICPA PC Examinations, HKICPA accredited accountancy programmes offered by tertiary institutions, Hong Kong Institute of Accredited Accounting Technicians (formerly known as Hong Kong Association of Accounting Technicians) Examinations and/or HKICPA professional examinations as listed in above Appendix - "other options to satisfy the Aptitude Test requirement", they may transfer their examination results acquired from the examinations/programmes to meet the AT requirement.
2.4 The examination for each AT paper, comprising multiple-choice questions and totalling 100 marks, will last for 1 hour 45 minutes in a close-book format.
2.5 In a close-book examination, candidates are NOT permitted to take to your desk, or use or possess while at your desk, any books, notes or other materials.
2.6 Candidates are required to take the AT in Hong Kong.
3. Examination Results
3.1Candidates will be graded as "Pass", "Fail" or "Absent".
3.2 Candidates who scored 50 percent marks or above would be graded "Pass".