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Practising Certificate Examinations (PC Exam)

A. Purpose:

Pursuant to the provisions of the Professional Accountants Ordinance, the Council of the Hong Kong Institute of Certified Public Accountants ("HKICPA"/"the Institute") rules that an applicant for the issue of a practising certificate ("PC") is required to satisfy the examination requirement through completing the PC Examinations.


B. Syllabuses for respective PC papers:

PC – Law:

Law Syllabus adopts that of Module 10: Business and Company Law of the Institute’s QP

PC – Business Assurance:

Syllabus adopts that of Module 13: Business Assurance of the Institute’s QP

PC – Taxation:

Syllabus adopts that of Module 14: Taxation of the Institute’s QP


C. The Examinations: 

- 3 hours in an open-book format
- All answers must be presented in English
- Each PC paper is divided into two sections and the marks allocation:




Essay / Short Questions


- Candidates may choose to sit all papers or just one paper at each session
- Paper-by-paper passes are allowed
- No time limit restricting the validity of such passes



D. TSL’s PC courses

 Knowledge course

The most updated critical notes, index and mindmaps provided
Self-Practice exercises to test your knowledge
Progress Test included with free marking facilities and with comments provided
Reinforce your knowledge on the syllabus, especially focus on the hottesttopics
Highlighted key words and demonstration of open book exam skills

Revision course

Concise notes to recap main points
Extensive use of past paper questions and other similar examination questions
Use of mindmaps and provide expected topic list
Analysis of marking schemes and past papers’ trends
Demonstrate answer planning, exam approach, knowledge application andwriting skills
Mock Exam Review to draw out common exam mistakes

Speedy Online course

A unique plan of studying of online lecturers
You can immediately start your studying
No need to wait for delivery of scheduled classes
You can save more time to practice on writing out answers

E. Contacts

Student Education and Training Department of the Institute
Tel:(852) 2287 7228
Fax: (852) 2147 3293

Email: etd@hkicpa.org.hk