AAT 8 Paper

Accounting Technician Examination (ATE) Structure and Syllabus Paper Examination format Syllabus Pilot Paper Remarks Section A Section B Section C Paper 1 Financial Accounting 10 – 25 MC questions 3 out of 4 questions Paper 1 Paper 1 Paper 2 Business Communication 10 – 25 MC questions Not more than 5 short questions 3 out of 4 questions Paper 2 Paper 2 Paper 3 Cost Accounting 10 – 25 MC questions 4 out of 5 questions Paper 3 Paper 3 Paper 4 Information Technology Applications in Accounting 10 – 25 MC questions 2 questions on hands-on computerised accounting routinesSystem for financial recording System for accounting operations, control and decision-making Paper 4 Paper 4 Chart of account is appended Paper 5 Hong Kong Taxation 10 – 25 MC questions 1 compulsory question 3 out of 5 questions Paper 5 Paper 5 Tax rate and allowance tables are available Paper 6 Hong Kong Business Law 10 – 25 MC questions Not more than 10 questions 3 out of 5 questions
(Questions on bills of exchange will not be asked in this section) Paper 6 Paper 6 Paper 7 Advanced Accounting 10 – 25 MC questions 1 compulsory question 2 out of 4 questions Paper 7 Paper 7 Paper 8 Auditing 10 – 25 MC questions 4 out of 6 questions Paper 8 Paper 8 Standard of the Papers The papers are set at a level comparable with the level of skills and knowledge expected of accounting technicians. In terms of competency-based standards, the competency is level 1 to 3 as indicated below:

Level 1 - Awareness

The candidate demonstrates familiarity with the concept in question; can define it in overview terms; and can relate the importance or relevance of the concept to the activities of a professional accountant.

Level 2 - Knowledge

This builds upon awareness. Without necessarily being able to perform in the following areas with professional skill, the candidate is able to explain the concept; describe and discriminate between its component parts and describe their inter-relationships; recognise instances of the concept; and describe processes, theories and judgement issues.

Level 3 - Skill

This builds upon knowledge. The candidate is able to execute or implement knowledge; and apply the knowledge to real world problems in real world situations. In so doing, the candidate displays to a satisfactory degree the level of competence reasonably to be expected of an Accounting Technician at career entrance level.

Features of the examinations syllabusesMost of the papers of the Accounting Technician Examination cover core accounting subjects important to the work of accounting technicians and prepare students for further studies in subsequent professional examinations.

In addition, Paper 2 is designed to test students' communication skills while Paper 4 aims at assessing students' information technology applications in accounting.

Method of assessmentThe assessment is based solely on written examinations conducted in English. All papers last for 3 hours except for Paper 4 which lasts for 3.5 hours, and includes the time needed for basic data input and for printing reports.

The Six-month Rule Candidates have to respond to examination questions according to legislation and pronouncements of the Hong Kong Institute of Certified Public Accountants which are released six months prior to the examination date. It should be noted that the six-month rule refers to the enactment date of the legislation and the release date of the pronouncements, not their effective date.

會有d 似acca part 1.1, 1.2

你只要上hkiaat 同acca個網睇，就可以
www.accaglobal.com/
www.hkaat.org.hk/