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Accounting & Finance Accounting

Certificate for Module (ACCA Professional Examinations Preparatory Programme – Financial Reporting)
證書(單元 : 特許公認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
02 Sep 2024 (Mon)
Next intake(s)
Every March (For June Exam) and September (For December Exam)
3 months
Course Fee
Deadline on 23 Aug 2024 (Fri)
2867 8487
2861 0278
Apply Now

Today and Upcoming Events

It is a CEF Reimbursable programme!


We offer preparation 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 attempting the ACCA Financial Reporting Examination. It helps students develop knowledge and skills in understanding and applying IFRS Standards and the theoretical framework in the preparation of financial statements of entities and how to analyse and interpret those financial statements.


Programme Details

On completion of the programme, students should be able to

  1. apply conceptual and regulatory frameworks for financial reporting;
  2. account for transactions in accordance with IFRS Standards;
  3. analyse and interpret financial statements; and
  4. prepare and present financial statements for single entities and business combinations in accordance with IFRS Standards.

(1) The conceptual and regulatory framework for financial reporting

•       The need for a conceptual framework and the characteristics of useful information

•       Recognition and measurement

•       Regulatory framework

•       The concepts and principles of groups and consolidated financial statements


(2) Accounting for transactions in financial statements

•       Tangible non-current assets

•       Intangible assets

•       Impairment of assets

•       Inventory and biological assets

•       Financial instruments

•       Leasing

•       Provisions and events after the reporting period

•       Taxation

•       Reporting financial performance

•       Revenue

•       Government grants

•       Foreign currency transactions


(3) Analysing and interpreting the financial statements of single entities and groups  

•       Limitations of financial statements

•       Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs

•       Limitations of interpretation techniques

•       Specialised, not-for-profit, and public sector entities


(4) Preparation of financial statements

•       Preparation of single entity financial statements

•       Preparation of consolidated financial statements for a simple group



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 – Financial Reporting)".

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-AC130A 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 to

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

September 2024 Intake - Financial Reporting (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: Admiralty /  Fortress Tower Learning Centre
  • The class schedule is tentative. We reserve the right to make changes.

  • 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 (excluding 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 Financial Reporting 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 - Financial Reporting)
證書 (單元:特許公認會計師公會專業考試備試課程 - 財務報告)
COURSE CODE 33C157144 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 – Financial Reporting)

  • 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.