HKICPA考试大纲

　　MODULE A SYLLABUS–FINANCIAL REPORTING

　　A Professional Accounting Standards

　　B Legal Environment of Business

　　C Financial Accounting and External ReportingMODULE B SYLLABUS–FINANCIAL MANAGEMENTA Management Accounting

　　B Financial Management

　　MODULE C SYLLABUS–AUDITING AND INFORMATION MANAGEMENTA Professional Ethics

　　B Professional Auditing Standards

　　C Auditing

　　D Information Management and Technology

　　MODULE D SYLLABUS-TAXATION

　　A Taxation

　　B Tax planning

　　FINAL EXAMINATION SYLLABUS

　　The final examination will test the ability of candidates to deal competently withprofessional-type situations,involving the drawing together and application ofknowledge and skills from any part of the MODULE SYLLABUSES,across all fields ofcompetency,thereby demonstrating a level of competency appropriate to a competent practitioner.

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