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Accounting & Finance Accounting

Certificate for Module (HKICPA Professional Examinations Preparatory Programme: Financial Reporting)
證書(單元 : 香港會計師公會專業考試備試課程—財務報告)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
To be advised
Next intake(s)
2 months to 3 months
Course Fee
Deadline on 27 Mar 2024 (Wed)
2867 8475
2861 0278
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This programme aims to prepare students for the HKICPA QP Examination ‘Financial Reporting’.  It equips students with technical skills and knowledge required to apply the appropriate principles and practices of financial reporting, including professional accounting standards, financial accounting and external reporting.

Programme Details

On completion of the programme, students should be able to

  1. explain and apply the financial reporting framework in Hong Kong;
  2. evaluate appropriate accounting concepts and principles for different types of business transactions;
  3. prepare both individual and group financial statements;
  4. examine the current issues and developments in financial reporting; and
  5. explain and apply the concept of ethics for professional accountants in business.
  • The financial reporting framework in Hong Kong
  • Accounting for business transactions in accordance with Hong Kong Financial Reporting Standards:
    • Government grants
    • Employee benefits
    • Share-based payments
    • Borrowing costs
    • Financial assets, financial liabilities and equity instruments
    • Hedge accounting
    • Income taxes
    • Effects of changes in foreign exchange rates
    • Related party disclosures
    • Fair value measurement
    • Earnings per share
    • Operating segments
    • Interim financial reporting
    • Agriculture
    • Insurance contracts
    • Exploration for and evaluation of mineral resources
    • Service concession arrangements
    • Accounting policies, changes in accounting estimates and errors
    • Revenue
    • Inventories
    • Property, plant and equipment
    • Intangible assets
    • Investment property
    • Impairment of assets
    • Leases
    • Events after the reporting period
    • Provisions, contingent liabilities and contingent assets
    • Non-current assets held for sale and discontinued operations
  • Preparation of the financial statements for an individual entity
  • Preparation of the financial statements for a group
    • Business combination
    • Investments in associates
    • Joint arrangements
    • Merger accounting for common control combinations
  • Current issues and developments in financial reporting
  • Social responsibilities
  • Code of Ethics for Professional Accountants



One 3-hour examination with case and essay/short questions. Questions can cover any areas of the syllabus.

Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (HKICPA Professional Examinations Preparatory Programme: Financial Reporting)".

Application Code 2180-AC138A Apply Online Now
Apply Online Now

Class Details

Meetings Date Days Time
1 9-Apr-2024 Tuesday 19:00 - 22:00
2 16-Apr-2024 Tuesday 19:00 - 22:00
3 23-Apr-2024 Tuesday 19:00 - 22:00
4 30-Apr-2024 Tuesday 19:00 - 22:00
5 7-May-2024 Tuesday 19:00 - 22:00
6 14-May-2024 Tuesday 19:00 - 22:00
7 21-May-2024 Tuesday 19:00 - 22:00
8 28-May-2024 Tuesday 19:00 - 22:00
9 4-Jun-2024 Tuesday 19:00 - 22:00
10 11-Jun-2024 Tuesday 19:00 - 22:00
11 18-Jun-2024 Tuesday 19:00 - 22:00


Course Fee
  • Course Fee : HK$3600

Entry Requirements

  • Applicants shall hold an Associate Degree or a Higher Diploma awarded by a recognised institution or equivalent.
  • Applicants must check with HKICPA that they meet HKICPA requirements to take the QP Financial Reporting Examination.
  • Applicants with other qualifications will be considered on individual merit.
  • Applications will be accepted on a first-come, first-served basis.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
證書 (單元:香港會計師公會專業考試備試課程 - 財務報告)
COURSE CODE 33C15854A FEES $3,600 ENQUIRY 2867-8475
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (HKICPA Professional Examinations Preparatory Programme: Financial Reporting)

  • This course is recognised under the Qualifications Framework (QF Level [5])


Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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