Qualification Structure...

The QP comprises four modules and a final examination. The objective of QP modules is to develop the skills and competencies essential for you to become a successful Certified Public Accountant.

Four subjects of QP:
  • Module A ĘC Financial Reporting
  • Module B ĘC Corporate Financing
  • Module C ĘC Business Assurance
  • Module D ĘC Taxation

Requirements for each module:
  • Self-study for 14 weeks using study materials provided by the Institute.
  • Complete two full-day workshops led by experienced facilitators (each workshop lasts eight hours including a one-hour meal break).
  • Pass a three-hour open-book examination.


Completion of workshop is a prerequisite to sit the module examination of the relevant module. You are required to attend all two full-day workshops and demonstrate your successful accomplishment of the workshop objectives, via active participation. You are required to demonstrate the development of the intended learning objectives by attaining at least 70% of the development indicators for satisfactory completion of workshops.

Those candidates who are unable to obtain satisfactory performance for the workshop are not eligible to take the module examination.

Module examination

After successful completion of the workshops, you are allowed to sit the module examination.

Module assessment
  • Module examination: Total 100%
  • Case questions: 50%
  • Essay/short questions: 50%
  • the workshops, you are allowed to sit the module examination.

Final Examination

After successful completion of the four QP modules, candidates take a six-hour open book final examination (to be taken in two sessions of three hours for each three-hour session of examination plus half hour reading time). The final examination tests your ability to integrate knowledge and skills from any part of the QP module syllabuses and apply these across all fields of competency, demonstrating a level of skills appropriate to a professional practitioner.

Session I comprises: - A case study 75% Session II comprises: - 1-3 case studies 75%
  - An essay 25%   - An essay 25%

Click here for timetable of module workshop and examination and final examination.
The examination entry and completion requirements
  • A person can only enrol for QP module and final examination if he/she is a "registered student" of the Institute who has paid his/her current annual registration fee and the required fees for the QP modules or final examination.
  • The four QP modules may be taken in any order selected by the candidate and up to two modules can be taken at any one time.
  • To pass a QP module, the candidate must successfully complete the workshops and pass the module examination.
  • A candidate must pass all four QP modules before they are eligible to take the final examination.
  • The four QP modules and the final examination must be completed within ten years from the date of registration as a student.

QP syllabus

Click here for QP modules and final examination syllabuses (applicable to the May 2010 module session and December 2010 FE session)
Click here for revised QP modules and final examination syllabuses (applicable to the December 2010 module session, June 2011 FE session and thereafter)

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