The all-rounder in accounting 會計通才

BudgetAuditingBusiness LawTaxation

Set yourself apart from others 從人群中脫穎而出Accountancy is a dynamic profession, offering rewarding career

opportunities to those with the right qualifications. But to benefit

from this, you need to acquire the necessary all-round skills

to meet the needs of employers and stand out from your peers.

The AAT (Accredited Accounting Technician) professional

qualification is the ideal solution, providing a practical skills-based

approach to acquiring knowledge of accounting, combined

with methods and techniques that you can apply directly at

work. You can prove to employers that you are well equipped

to handle a diverse range of accounting tasks professionally.

Whether you want to enter the accounting profession,

enhance your existing competencies, work in another field

or running your own business, you need a strong understanding

of accounting and the AAT qualification can give you the skills to

achieve your goal. Take the first step now towards a rewarding

professional career in accounting.

會計行業不斷發展，為合資格人士提供平步青雲

的階梯。要抓緊機會，您必須裝備一套全面的知

識技能，以迎合僱主要求，從同儕中脫穎而出。

認可財務會計員(AAT)資格，正是您成功的鑰

匙，讓您掌握實務會計知識，結合職場常用的技

能，助您融會貫通，向僱主展示您的會計專業水

準。

無論您有意拓展會計的專業範疇、提升現有技

能，或從事其它行業甚至經營自己的公司，您同

樣需要對會計有充分的了解。AAT資格能為您開

啟成功之路，達成目標。現在，就為您會計事業

的康莊大道踏出第一步。

AAT The all-rounder in accounting

Budget Business Law

of AATs say the qualification is helping them in job seeking.*60%的AAT表示這個資格有助他們尋找工作。

60%

* Source: 2012 HKIAAT graduate and member employment survey. 資料來源: 2012年度HKIAAT畢業生及會員就業調查。

AAT candidates are welcomed from a variety of education

backgrounds, and no prior accounting experience

is needed. The qualification is particularly suitable for:

Who can become an AAT ?誰可成為AAT？

報考AAT資格並沒有最低學歷要求，亦毋須任何會計經

驗，AAT資格特別適合以下人士考取 :

Accounting personnel - with operational responsibilities seeking to progress by acquiring a broader range of skills.

Accounting sub-degree or non-accounting degree graduates - who want to gain a solid foundation of technical knowledge and skills in order to launch a career in the profession.

大專會計或大學非會計系畢業生－渴望鞏固

會計基礎、加強技術性知識及技巧，以便開

展會計事業。

會計人員－負責日常會計運作，有意汲

取更廣泛會計知識及提升技能。

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How can I qualify as an AAT? 如何考取AAT資格？ The syllabus, specially tailored for Hong Kong, balances

formal learning with hands-on experience. It covers not only

accountancy and finance, but also relevant communication,

management, business law and information technology skills.

AAT qualification is based on the following three required

elements.

AAT考試內容專為香港而設計，在正規學習與實

務工作之間取得平衡。除了涵蓋會計和財務知

識，AAT考試大綱還涉及相關的傳訊、管理、商

業法律及資訊科技等範疇。要獲取AAT資格，須

完成以下三大要求。

AAT認可財務會計員

AAT Examination 財務會計員考試

Knowledge 知識

Professional Assessment 專業評核

Values 價值

Practical Experience 實務經驗

Skills 技能

AAT The all-rounder in accounting

3/4

The knowledge requirements are tested through two examination

modules requiring you to display a broad understanding of

various aspects of accounting and business.

AAT考試分兩個單元測試您廣泛的會計及商業

知識。

Module單元 Paper考卷 Subject科目

AAT Diploma in AccountingAAT會計學文憑

1Accounting and Computerized Accounts會計及軟件應用

2Business Communication and Organization and Management商業傳意及組織管理

3Management Accounting管理會計

4Business Economics and Financial Mathematics商業經濟及財務數學

AAT Advanced Diploma in AccountingAAT會計學高等文憑

5Principles of Taxation稅務原理

6Fundamentals of Business Law商業法基礎

7Financial Accounting財務會計

8Principles of Auditing and Management Information Systems 審計原理及管理資訊系統

Notes 備註:1. To be eligible for applying for module certificates, students should have sat and passed at least two papers of the respective module. 學生如欲申請單元證書，必須應考及通過該單元內最少兩張考卷。2. Students who have sat and passed the examination paper can apply for individual paper certificate. 學生如曾應考及通過個別考卷，亦可申請個別考卷證書。

A Knowledge – AAT Examination 知識 – 財務會計員考試

AAT The all-rounder in accounting

考取AAT資格的最後要求是要取得一年會計相關

的工作經驗，藉以把各種知識及價值觀在現實的

工作環境上學以致用。

成功通過三項評核後，您可申請成為香港財務

會計協會有限公司 (HKIAAT) 會員。申請一經接

納，您便正式成為一位合資格的AAT，並有權在

名片上列出「AAT」之專業名銜。

AAT致力維持及提升他們的會計知識及技能，透

過HKIAAT為會員舉辦的專業持續進修課程提升

現有技能，與時並進，包括了解最新會計準則的

修訂，以助事業更進一步的發展。

B Values – Professional Assessment 價值 – 專業評核

On passing the AAT Examination, you may proceed to the

Professional Assessment stage, which teaches the ethical

and professional behaviour expected within the accounting

profession. This is a self-study programme followed by a

multiple-choice examination covering the following three

aspects:

• Ethics in business and the profession

• Authority and structure of the profession

• Current non-technical issues facing the accountancy

profession

成功完成AAT考試後，可進入專業評核的階段。

專業評核的內容與行業要求的道德及專業操守有

關。學生可透過自修，及完成一個選擇題考試。

考試內容圍繞下列三大範圍:

• 商業及專業道德

• 會計行業架構及主要專業團體

• 非技術性會計議題

C Skills – Practical Experience 技能 – 實務經驗

After completion of three requirements, you can use “AAT” after your name.

通過三項評核，您便擁有「AAT」專業名銜。

The final stage of obtaining the AAT qualification requires you

to gain a year of relevant accounting experience in order to

demonstrate the practical application of the knowledge and

values you have acquired.

After successfully completing all three stages, you can apply for

associate membership of the Hong Kong Institute of Accredited

Accounting Technicians Limited (HKIAAT). On acceptance you

will be classified as an AAT and become entitled to put the

respected “AAT” designation after your name as an indication of

your professional status.

AATs are committed to maintaining and enhancing their skills in

accounting. Members will be able to take advantage of continuing

professional development programmes HKIAAT offers to keep

your skills up to date, including with the updates of changes in

accounting standards, and to help you advance your career further.

5/6

How can I get started? 如何開始準備?Registration註冊

The AAT Examination is held in June and December each year.

If you are aged 16 or above, you are eligible to register as a

HKIAAT student and take the AAT Examination. Registration

form can be downloaded from the HKIAAT website:

AAT考試於每年六月及十二月舉行，凡16歲或以

上人士，即可註冊成為HKIAAT學生及報考AAT考

試。註冊表格可在HKIAAT網頁下載:

www.hkiaat.org downloads registration form

Important dates to remember請記著重要日子

AAT examination session AAT考試考期June exam session六月份考試

December exam session十二月份考試

Student registration deadline 學生註冊截止日期31 January一月三十一日

15 July七月十五日

Examination enrolment deadline 報考截止日期31 March三月三十一日

30 September九月三十日

AAT The all-rounder in accounting

How and where can I study for the AAT Examination? 如何及在哪裡研習AAT考試內容?

7/8

There is a wealth of courses and study aids available to help

you attain the AAT qualification, with more than 30 accredited

programmes. You can take full-time or part-time courses, or

opt for self-study. Those completing accredited programmes

may be exempted from AAT Examination papers. Examination

preparation courses, study texts, past papers and examination

technique seminars are also available to help you with your

studies. The schedule is flexible and you can study at your own

pace. For more information of the accredited programmes,

please check out our website.

香港現有逾30個HKIAAT的認可課程，配合我們

提供的多項學習支援，助您輕鬆成為AAT。您可

選修全日制或兼讀制課程，或以自修形式研習。

認可課程之畢業生可獲豁免AAT考卷。各種備試

課程、課本、歷屆試題及應試技巧講座亦可助您

的學習事半功倍。您可按自己的進度，彈性編排

考試時間表。更多HKIAAT認可課程資料，請瀏覽

本會網頁。

www.hkiaat.org qualification learning support

As an AAT, you will have a good understanding of accounting systems and information technology, as well as relevant

standards as required in the regulatory, legal and reporting framework in Hong Kong. Further, with the association with

the Hong Kong Institute of Certified Public Accountants (HKICPA), AATs are well recognized by employers in different

industries. The following are typical positions and roles of AATs in different establishments.

* Source: Career Times “Salary Check”, last updated in January 2014; and Civil Service Bureau. 資料來源: Career Times (2014年1月)及公務員事務局。 Remarks備註: · Applicants also need to meet the language proficiency and other requirements for appointment to the post. 申請者同時需要符合該職位的語言能力要求及其他入職條件。 · The above salary figures are for reference only. 以上薪酬資料僅作參考。

Ample career choices眾多就業機會

Establishment行業機構

Commercial organizations 商業機構

CPA firms會計師事務所

Government department – Inland Revenue Department政府部門 — 稅務局

Positions職位

· Accounting clerk 會計文員· Accounting officer 會計主任· Accounting supervisor 高級會計主任· Assistant accounting manager / Assistant accountant 助理會計經理 / 助理會計師

· Audit clerk / audit assistant 審計文員 / 審計助理· Junior auditor 初級審計員· Accountant trainee 見習會計師

· Assistant Taxation Officer 助理稅務主任

· Tax Inspector II 二級稅務督察

Roles職務

· Perform operational or decision-support roles in taxation, financial management, financial reporting, accounts payable and/or receivable, credit control and cash flow matters

為稅務、財務管理、財務報告、應付帳及/或應收帳、信貸管理及現金流轉等事宜執行 有關職務或提供決策支援

· Handle a full set of accounts 處理公司的全盤帳目· Prepare audit documents for external auditors 為外聘的審計師準備各種審計文件

· Support CPAs in daily tasks 支援專業會計師日常的所有職務

· Assist in tax assessment, tax collection and recovery; and handle tax enquiries

協助稅務評估、徵稅及追討稅項，並處理稅務垂詢· Carry out inspections in connection with the relevant Ordinances 按照稅務條例進行相關審查

Salary薪酬 $10,000 - $26,500* $11,000 - $19,000* $11,975 - $29,720*

AAT The all-rounder in accounting

AAT對會計系統有全面理解，並對香港會計準則、法律及匯報架構擁有相當的認知水平。

此外，與香港會計師公會的聯繫亦令AAT於不同行業廣受認可。以下是AAT在各機構中一

般可勝任的職位及職務範疇。

Establishment行業機構

Commercial organizations 商業機構

CPA firms會計師事務所

Government department – Inland Revenue Department政府部門 — 稅務局

Positions職位

· Accounting clerk 會計文員· Accounting officer 會計主任· Accounting supervisor 高級會計主任· Assistant accounting manager / Assistant accountant 助理會計經理 / 助理會計師

· Audit clerk / audit assistant 審計文員 / 審計助理· Junior auditor 初級審計員· Accountant trainee 見習會計師

· Assistant Taxation Officer 助理稅務主任

· Tax Inspector II 二級稅務督察

Roles職務

· Perform operational or decision-support roles in taxation, financial management, financial reporting, accounts payable and/or receivable, credit control and cash flow matters

為稅務、財務管理、財務報告、應付帳及/或應收帳、信貸管理及現金流轉等事宜執行 有關職務或提供決策支援

· Handle a full set of accounts 處理公司的全盤帳目· Prepare audit documents for external auditors 為外聘的審計師準備各種審計文件

· Support CPAs in daily tasks 支援專業會計師日常的所有職務

· Assist in tax assessment, tax collection and recovery; and handle tax enquiries

協助稅務評估、徵稅及追討稅項，並處理稅務垂詢· Carry out inspections in connection with the relevant Ordinances 按照稅務條例進行相關審查

Salary薪酬 $10,000 - $26,500* $11,000 - $19,000* $11,975 - $29,720*

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* Source: 2012 HKIAAT graduate and member employment survey. 資料來源: 2012年度HKIAAT畢業生及會員就業調查。

of AATs obtained salary increase and / or promotion soon after completing the AAT Exam.* 33%的AAT在完成考試後獲升職及/或加薪。

33%

What can the AAT lead to?AAT如何助您創出未來?The AAT qualification opens up several paths to further

progression in your accounting career:

International recognition – the HKIAAT has signed reciprocal membership agreements (RMAs) with equivalent bodies overseas, including the UKAAT, AAT Australia and the New Zealand Institute of Chartered Accountants’ College of Accounting Technicians. These RMAs enable you to connect with 100,000 AAT counterparts around the world.

A fast-track route to Certified Public Accountant – AAT can complete the Professional Bridging Examination, which enable them to quickly join the Qualification Programme of the Hong Kong Institute of CPAs leading to a CPA designation.

國際認可 — 我們與海外的AAT機構，包括英國財

務會計協會、澳洲財務會計協會以及新西蘭特許

會計師公會之會計技術員學院簽訂了會員互認協

議，讓您聯繫全球100,000名AAT。

銜接專業會計師資格 — AAT可透過完成專業晉

階考試繼而報讀香港會計師公會的專業資格課

程，快速踏上專業會計師之路。

AAT專業資格為您開展會計事業上的多條康莊

大道：

AAT 認可財務會計員

* Advanced standing is available for AAT holders 持有AAT資格可獲學分豁免

Government’s recognition政府認可

International recognition國際認可

Bachelor’s degree* 學士學位*

PBE 專業晉階考試

HKICPA’s QP香港會計師公會專業資格課程

CPA 專業會計師

AAT The all-rounder in accounting

香港公開大學

AAT畢業生符合資格，可以獲得入讀香港公開大

學李兆基商業管理學院會計學榮譽工商管理學士

及其他課程55至75個學分豁免。

Edinburgh Napier University

A A T 畢 業 生 符 合 資 格 ， 可 以 直 接 入 讀 由 英 國

Edinburgh Napier University與香港城市大學專業

進修學院合辦的會計榮譽文學士，該課程亦為香

港會計師公會經評審之課程之一。

更多課程資料可於以下網頁找到:

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Academic progression學歷銜接

www.hkiaat.org qualificationAccredited Accounting

Technician (AAT) Examination

Recognition and Advancement

Over AATs who have taken PBE are studying or have completed QP, heading towards the CPA qualification. 超過800位已通過PBE的AAT，現已完成或正就

讀QP, 邁向會計師之路。

800

The Open University of Hong Kong

AAT graduates are eligible for an advanced standing of 55-75 credits for entry to the BBA (Hons) in Accounting and other programmes offered by the Open University of Hong Kong Lee Shau Kee School of Business and Administration.

Edinburgh Napier University

AAT graduates are eligible to apply for direct entry to the BA (Hons) Accounting (Hong Kong), a self-funded top-up degree programme offered by Edinburgh Napier University in collaboration with CityU SCOPE. It is also one of the accredited programmes of the HKICPA.

More information can be found on the following webpage:

The next step on the ladder - PBE 踏上青雲路的下一步 ﹣專業晉階考試

Paper考卷 Subject科目

IPBE Financial Accounting

晉階財務會計

IIPBE Management Accounting and Finance

晉階管理會計及財務

IIIPBE Auditing and Information Systems

晉階審計及資訊系統

IVPBE Business Law and Taxation

晉階商業法律及稅務

The Professional Bridging Examination (PBE) further enriches

accounting knowledge and brings the competency levels of

AATs who aspire to become CPAs up to degree equivalent level,

the admission requirement of the Qualification Programme.

The PBE is tailor-made to prepare you for the QP training. Its

syllabus covers more advanced knowledge in financial reporting,

management accounting, legal framework, auditing and taxation

systems.

專業晉階考試進一步提升會計知識，並為有志成

為專業會計師的AAT加強各方面能力，讓他們完成

考試後等同學位程度，符合專業資格課程 (QP) 的

報讀要求。

專業晉階考試專為協助您應付QP課程而設，其內

容比AAT考試涵蓋更多財務匯報、管理會計、法律

架構、審計及稅務系統的進階知識。

The following are the major positions and tasks of PBE graduates

in different establishments.

Commercial organizations:

• Perform operational, decision-support or supervisory roles in

various accounting and financial matters;

• Prepare management accounts and analyze financial reports;

• Prepare audit documents for external auditors.

CPA firms:

Perform junior to supervisory roles to support managers

or qualified accountants in providing taxation, auditing and

company secretarial services to clients.

Government departments:

PBE graduates are regarded as meeting the entry requirement

of being “a registered student of the Hong Kong Institute of

Certified Public Accountants Qualification Programme” for

appointment to civil service posts.

以下是專業晉階考試畢業生於不同範疇的職級及

主要職務:

商業機構:

· 負責各種會計及財務事項上的運作、決策支援

或監督；

· 準備管理會計及分析財務報告；

· 為外聘的審計師準備各種審計文件。

會計師事務所:

負責各項初級至監督職務，提供支援予經理或專

業會計師，協助客戶處理稅務、審計、公司秘書

等服務。

政府部門:

專業晉階考試畢業生在申請公務員職位時，資格

等同「香港會計師公會專業資格課程學生」。

/13AAT The all-rounder in accounting

"Without AAT, I could not have joined my present company and progressed in such a short time span."

「AAT 資格助我加入現在的公司及在短時間內獲得升職。」

2010 AAT, 2011 PBE graduate and current student of QP KATHy CHOWAuditor, James T. W. Kong & Co CPAs江子榮會計師行 核數師

2006 AAT, 2007 PBE graduate and current member of HKICPA ADDy FOKAudit manager, Pan-China (H.K.) CPA Limited天健(香港) 會計師事務所 審計經理

"AAT gives me an edge over others and an opportunity for promotion."「 AAT 令我比其他人突出， 讓我獲得晉升的機會。 」

2006 AAT, 2009 PBE graduate and current student of QP MANDy NGAI Accounts manager, Y L Yeung & Co. Solicitors楊英澧律師行 會計經理

"AAT equips me with deep knowledge in various accounting concepts, and enables me to fulfill my work obligations with ease."

「AAT 加深我對各種會計概念的認識，令我輕鬆掌握不同的工作。」

More than 13,000 people have completed AAT Examination. Join them to advance your career! 超過13,000人已完成AAT考試，快加入他們的行列，為自己事業創出未來!

"The AAT Examination syllabus comprises all essential competencies for anyone who wishes to embark on a career in accounting. "

「AAT 考試的內容涵蓋所有會計人員開展事業的必備技能。」

2003 AAT, 2008 PBE graduate and current student of QP VICKy NGANAssistant accountant, Thorn Lighting (HK) Limited 科藝照明(香港)有限公司 助理會計師

Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT)The Hong Kong Institute of Accredited Accounting Technicians Limited (HKIAAT) is a wholly-owned subsidiary of the Hong Kong Institute of Certified Public Accountants (the only statutory licensing body for accountants in Hong Kong). Incorporated in 1988, the HKIAAT is the only local organization that is committed to the advancement of Accredited Accounting Technicians (AATs).

Its principal activities are the award of the “Accredited Accounting Technician” qualification through conducting professional examinations, offering of premier member and student services, accrediting relevant sub-degree qualifications, and promoting the study of accountancy among sub-degree holders and secondary school students.

香港財務會計協會有限公司

香港財務會計協會有限公司成立於一九八八年，是香港會計師公會的附屬機構，亦是香港唯一頒授認可財務會計員資格的專業團體。主要業務為透過舉辦

專業考試以頒授認可財務會計員(AAT)資格、提供優質的會員及學生服務、評審相關非學位資格及推動非學位人士及中學生研習會計學。

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