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Accounting & Finance Accounting

Certificate for Module (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)
證書(單元 : 特許公認會計師公會專業考試備試課程—審計與鑑證)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
04 Sep 2024 (Wed)
Next intake(s)
Every March (For June Exam) and September (For December Exam)
3 months
Course Fee
Deadline on 25 Aug 2024 (Sun)
2867 8487
2861 0278
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Today and Upcoming Events

It is a CEF Reimbursable programme!


We offer preparatory programmes to prepare students for the ACCA Professional Examinations. This is a 33-hour and exam-oriented intensive programme.

The programme aims to prepare students for the ACCA Audit and Assurance Examination. It provides students with knowledge of the auditing process and the concepts which are required in the practice of audit and assurance. Also, it equips students with the technical skills required to exercise professional judgement, to develop audit procedures, and to form an opinion on the financial report based on the audit evidence obtained.

Programme Details

On completion of the programme, students should be able to 

1. explain the concept of audit and assurance and the functions of corporate governance; 

2. assess audit risks and plan an audit of financial statements;

3. describe and evaluate internal controls;

4. describe the scope, role and function of internal audit;

5. identify and describe the work and evidence obtained by the auditor; and

6. explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and be reflected in the auditor’s report.


(1) Audit framework and regulation

•       The concept of audit and other assurance engagements

•       External audits

•       Corporate governance

•       Professional ethics and ACCA’s Code of Ethics and Conduct


(2) Planning and risk assessment

•       Obtaining, accepting and continuing audit engagements

•       Objective and general principles

•       Assessing audit risks

•       Understanding the entity and its environment and the applicable financial reporting framework

•       Fraud, laws and regulations

•       Audit planning and documentation


(3) Internal control

•       Systems of internal control

•       The use and evaluation of systems of internal control by auditors

•       Tests of controls

•       Communication on internal control

•       Internal audit and governance and the differences between external audit and internal audit

•       The scope of the internal audit function, outsourcing and internal audit assignments


(4) Audit evidence

•       Assertions and audit evidence

•       Audit procedures

•       Audit sampling and other means of testing

•       The audit of specific items

•       Automated tools and techniques

•       The work of others

•       Not-for-profit organisations


(5) Review and reporting

•       Subsequent events

•       Going concern

•       Written representations

•       Audit finalisation and the final review

•       The Independent Auditor’s Report



One 3-hour examination with scenario/case-based questions. Questions can cover any areas of the syllabus.

Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve 70% of attendance, students will be awarded within the HKU system through HKU SPACE "Certificate for Module (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)".

Exam Kit Intensive exam material including past paper analysis, techniques, revision approach and technical update.
Course Notes Full coverage of exam syllabus, highlights of critical topics will be made by tutor.
Mock Paper and answer Take home assignment and mock exam will be included, feedback will be given in lectures.
Audio Recording Recording will be available if absent from classes with supporting document. 
Tutor Support Student can obtain full support from your tutor by email.
Study Room Available to students at various Learning Centres of HKU SPACE.
Study Text Special discount to students for BPP ACCA study text. 
Interest-free instalment payment Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for enrolment over HK$2,000.
Application Code 2245-AC128A Apply Online Now
Apply Online Now

Class Details

Before enrolment students should first register with ACCA (Tel: 2524 4988, as a student member and check their eligibility to write the examination.

Special attention will be paid to past examination questions and examination techniques. Mock examinations will be set.

A detailed timetable will be emailed to students one week before class commences. If not, please email at

All courses are subject to sufficient enrolment. HKU SPACE reserves the right to make changes, when necessary.

September 2024 Intake - Audit and Assurance (Tentative Schedule)

Details of the next intake (March 2025) will be announced in due course. Please stay tuned and thank you for your support.


  • Venue: Island East Campus/Fortress Tower Learning Centre
  • The class schedule is tentative. We reserve the right to make changes.

  • While we will try to minimise any timetable changes, please note that issues of lecturer and room availability may sometimes make these unavoidable.
  • If you are applying to / have enrolled for more than one programme/course with HKU SPACE, please check to ensure that there are no scheduling conflicts before submitting your application.
  • HKU SPACE reserves all rights to make revisions or alternations to the course venue, schedule, content, tutor or other details if necessary.
  • 香港大學專業進修學院保留一切權利按需要更改課程的上課地點、時間、內容、導師或其他細節。


Course Fee
  • Course Fee : HK$3,300 (not including textbook, however, lecture notes will be provided)

Entry Requirements

Applicants shall have:

I.   gained in the HKDSE Examination Level 2 or above in 5 subjects including English Language and Mathematics; or

II.  a) gained in the HKALE Grade E in 2 AL subjects; and

     b) gained in the HKCEE Grade C or above in 3 subjects including English Language and Mathematics

Applicants must check with ACCA that they meet ACCA requirements to take the ACCA Audit and Assurance Examination.

Applicants with other qualifications will be considered on individual merit.

Applications will be accepted on a first-come, first-served basis. Online enrolment is preferred.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
Certificate for Module (ACCA Professional Examinations Preparatory Programme - Audit and Assurance)
證書 (單元:特許公認會計師公會專業考試備試課程 - 審計與鑑證)
COURSE CODE 33C157128 FEES $3,300 ENQUIRY 2867-8487
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 (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)

  • This course is recognised under the Qualifications Framework (QF Level [4])


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.