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Final Examination (FE)

Accountancy Training Courses

Final Examination (FE)

The FE prepared and monitored by the Hong Kong Institute of Certified Public Accountants (HKICPA) is specifically tailored to Hong Kong's business environment. It is synonymous with quality and a choice for students who seek to stand out among their peers. A professional qualification opens many otherwise closed doors.

The programmes break the traditional learning mode, exposing students to real business cases. It encourages students to think independently. In workshops, problems are presented which require effective and professional solutions. Emphasis is placed on demonstrating the ability to make professional decisions, contribute through teamwork and interact in a working group.

The programmes utilize the practical business application of accounting, taxation, auditing and IT. Using proven training methods, it prepares you for a career as a competent and forward thinking accountant with a successful business career.

The programmes curriculum is a comprehensive, professional and accredited training programme highly regarded in accounting and financial sectors.

Why Study with Kaplan Financial?

  • Big 4 Firms: We teach Big 4 Firms for CP/QP/FE with more than 72 Prize Winners over 10 years. 

  • 4 New Prize Winners: Congratulation to the new 4 Prize Winners in QP & FE Jun 2018 diet.

  • FE Case Analysis: Time management is crucial for success in FE and this session will teach FE student how to utilise 30 minutes reading time to analyze the case and to structure their answering strategies.  

  • Video Recording: We are pleased to announce the video recording service is available for students to catch up their classes.

  • 60,000+ students: We have been teaching more than 60,000 public and Big 4 students in the last 10 years.

Kaplan Prize Winner


Jun 2019 Intake Module A -- CHAN YUK CHI
Dec 2018 Intake

Module A -- NGAI SAU MAN
Module B -- LO KWOK CHUN
Module C -- WONG MAN YIM
Silver Award for Final Examination -- TSANG CHEUK YIN
Bronze Award for Final Examination -- AU SUET SZE

Jun 2018 Intake Module B -- LAW TSZ CHING
Module D -- CHAN CHI KIN
Gold Award for Final Examination -- LAU CHEER NING
Jun 2017 Intake Module A -- HUANG SHIMEI
Dec 2016 Intake

Module C -- LAM HON KEUNG 

Jun 2016 Intake Module B -- LAW KA LING 
Module C -- NG PO YIN
Module C -- LO WING YEE
Module C -- CHAN KIN MAN
FE Silver Award for FE (BDO prize) -- SIU CHUN YUE
ICAEW / Simon Morris Memorial Prize -- LEE JEONG RYUN
Dec 2015 Intake Module B -- FU LAM YING
Module B -- TSO MAN CHUN
FE Silver (A, B, C & D) -- YEUNG MEI SHUEN
FE Bronze (A, B, C & D) -- YIU CHEUK YING
Jun 2015 Intake FE Gold (A, B, C & D) -- KONG PO LAM
FE Bronze (A, B, C & D) -- LO MAN PUNG
Module B -- PENG YIJIE
Dec 2014 Intake FE Silver (A, B, C & D) -- LI ROU
FE Bronze (A, B, C & D) -- HUI TUNG SHUN
Jun 2014 Intake FE Silver (A, B, C & D) -- WAN WAI KIT
FE Bronze (A, B, C & D) -- LI HIU WAH
Module B -- LI WEIJIA
Module D -- NG HIU LAM
Dec 2012 Intake Module C -- ZHU QI
Dec 2012 Intake FE Gold (A, B, C & D) -- CHAN WAI TING, ADRIENNE
ICAEW/Simon Morris Memorial Prize -- MAK PUI HIM
Jun 2012 Intake Module B -- ZHANG JINGTONG
Jun 2012 Intake FE Silver (A, B, C & D) -- TANG CHEUK HANG
FE Bronze (A, B, C & D) -- SUN HAO TING
Dec 2011 Intake Module B -- CHAN CHUN YIN
Module C -- XIAO NAN
Dec 2011 Intake FE Silver (A, B, C & D) -- PANG TSUN KIT
Jun 2011 Intake Module B -- XI FANGSHUO
Module D -- LEE HOI KA
Jun 2011 Intake FE Gold Award -- FUNG HO MING
Dec 2010 Intake FE Gold Award -- YU CHOR ON
FE Gold Award -- POON KIT YU
May 2010 Intake Module B -- CHEUNG YU LUNG
Jun 2010 Intake FE Gold (A, B, C & D) --KWONG WAI NGA
FE Bronze (A, B, C & D) --YIP WING YUE
Dec 2009 Intake FE Gold (A, B, C & D) -- LAU TIN WING
FE Silver (A, B, C & D) --LAU HEI MAN
Sep 2009 Intake Module D -- KWONG WAI NGA
Jun 2009 Intake FE Bronze (A, B, C & D) -- CHAN WAI YI
Dec 2008 Intake FE Bronze (A, B, C & D) --CHEUNG WING KIN
May 2008 Intake Module B -- LI PUI IN
Jun 2008 Intake FE Gold (A, B, C & D) -- CHENG TING TING
FE Silver (A, B, C & D) --LEE PUI MAN
May 2007 Intake Module A -- TAM WAI SHING
Feb 2007 Intake Module B -- CHAN SHEUNG CHI
Dec 2006 Intake FPE Gold (A, B, C & D) -- CHU WAI KA
FPE Bronze (A, B, C & D) -- FONG SIU SHUN
Sep 2006 Intake Module A -- TO WAI KIT
Feb 2006 Intake Module A -- KONG WING HUNG
Dec 2005 Intake ­­­ICAEW/Simon Morris Memorial Prize -- YEUNG HOI NIG

FE Reform

FE will be reformed in Jun 2021 diet. Take a close look to below summary about present and new Capstone Final Exam (FE) exam structure:


Present: No workshop
New: 3 full-day workshop for Capstone Final Exam (FE) and need to retake both workshop and exam for each re-attempt.


Present: The exam is based on four modules' technical knowledge and application.
New: The syllabus will be focusing more on business strategies, internal controls and corporate governance in which it is expected that the exam will be more difficult and higher level of applications of case information is considered necessary.



QP New One-Year Rule


• No new update in exam scope


• No new update in exam scope


• Code of Ethics for Professional Accountants,

• HKSA 540 “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”

• Updates on Corporate Governance Code


Inland Revenue (Amendment) No. 5 Ordinance 2018:

• Deduction for capital expenditure on 3 more types of specified intellectual property rights, ie. performer's economic rights, protected layout-design (topography) rights, protected plant variety rights;

• New deeming provisions for the assignment of a performer's right in relation to a performance in HK (s.15(1)(bb))


Inland Revenue (Amendment) No. 6 Ordinance 2018:

• To codify transfer pricing (TP) rules;

• Adoption of new Permanent Establishment threshold for non-DTA resident companies;

• Impose TP documentation requirements;

• Clarifying the double tax reliefs available in the absence, or in presence, of a tax treaty;

• Introduce new deeming section on intellectual property (s.15F);

• Provisions in relation to changes in trading stocks (s.15BA)


Inland Revenue (Amendment) No. 7 Ordinance 2018: 

• Enhanced tax deduction regime for qualifying research and development expenditure (amended s.16B, Schedule 45, DIPN 55);

• New deeming provisions on sums received for the use/right to use outside HK of any intellectual property or know-how generated from R&D activity (s.15(1)(bc))


Inland Revenue (Amendment) No. 8 Ordinance 2018:

• New concessionary deduction for premiums paid in respect of insurance plans certified to be in compliance with Voluntary Health Insurance Scheme (s.26H-s.26M, Dipn 56)


Inland Revenue (Amendment) No. 9 Ordinance 2018:

• To provide separate personal assessment;

• To accelerate tax deductions for capital expenditure incurred in relation to environmental protection installations;


Inland Revenue (Amendment) No. 2 Ordinance 2019:

• To allow computation of assessable profits arising from financial instruments on a fair value basis;

• To expand definition of "overseas financial institutions" to cover " export credit agency" for interest deduction;

• Avoid double non-taxation of income of visiting teachers & researchers;

• To revise the meaning of sibling relationship


Inland Revenue (Profits Tax Exemption for Funds) Amendment Ordinance 2019:

• To remove ring-fencing features identified by EU in respect of Offshore Fund Regime and Offshore Private Equity Fund Regime


Inland Revenue & MPF Scheme Legislation (Tax deductions for annuity premiums and MPF Voluntary Contributions) Amendment Ordinance 2019:

• New concessionary deduction for annuity premiums paid under certain deferred annuity policies and MPF tax deductible voluntary contributions (s.26N-s.26U, Dipn 57)


Course structure

Education Course (31.5 hours)

  • The course is very examination focused based on the learning need required by the syllabus.
  • The case analysis session teaches students how to tackle the FE paper as a whole and how to use the reading and reading time effectively to gain more marks.
  • Each module specialist will train students on the relevant technical areas based on the latest special topics, as well as update of the new one-year rule. 

Revision Course (30 hours)

  • The duration is scheduled based on the technical need of each module.
  • Each module specialist will select the most related past exam questions to explain technical contents as well as exam techniques to improve scores.
  • A mock paper review to enhance exam skills.


Package (61.5 hours)

  • Largely increase your success rate.
  • Combination of the Education & Revision Phases.
  • An additional mock prepared by our star lecturing team.


FE Case analysis (Exclusively Free for "package" student who enrol on or before 06 Sep 2019)

  • Combination of Education & Revision Course. 
  • Largely increase your success rate.
  • An additional mock prepared by our star lecturing team.
  • Analyze FE Special topic trend Highlight important topics.


Medium of Instruction
Cantonese/ English  

Materials include
REVISED Special Topics Notes for FE A to FE D:
The FE special topics notes are tailor-made by our module specialists with a focus particularly on the new "Special Topics". Suitable examiners’' comments and trend analysis on important topics will be highlighted in the special topics notes.

REVISED Exam Strategies and Case Analysis Booklet:
A handy booklet designed to strengthen your exam techniques and teach you how to equip yourself for the Final Exam. You will find useful information like a case overview and analysis of past papers derived from the Learning Pack chapters, which provide you a hot topic on scores and trends.

NEW Exam Kits for FE A to FE D:
A collection of the past exam papers prepared by our module specialists with examiners’ comments and a focus on the new "Special Topics" for each module.

Mock Exam Paper:
The mock paper is written by our experienced lecturers based on the exam trends and hot topics.


It is a matter of discretion for individual employers to recognise any qualification to which this course may lead.

Support & Service

We believe timely and flexible student support is critical to students' success. We therefore provide below support and service to students.

Swap Class
We allow students to swap up to 2 session in Education and 2 session in Revision. These apply to class taught by the same lecturer only. Request must be made at least 3 working days before that session and subject to seat availability.

Video Recording
You can catch up with the video recording at our Media Lab. Reservation is required and on a first-come-first-served basis. Video records are provided on an "as is, as available" basis. This service is not available to all basic courses.

Tutor Support
At Kaplan we are passionate about helping all students through their training, and this doesn’t just stop the moment our students leave the classroom. Our lecturers are approachable and accessible for consultation through emails to help you overcome any issues you may have.

Our library with over 2,000 reference books is available for Kaplan students. Membership can be applied at our customer service counter.

Study Room
Study room will be opened around 2 weeks before the exams for current Kaplan students. Details of the arrangement will be announced via email.

* Please contact our customer service officers at 2526 3686 to know more about our services.


After successful completion of the four QP modules, you take a six-hour open book final examination (to be taken in two sessions of three hours for each examination plus half hour reading time).

The final examination tests your ability to integrate knowledge and skills from any part of the QP module syllabuses and apply these across all fields of competency, demonstrating a level of skills appropriate to a professional practitioner.

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FE Case Analysis 

  •  Time management is crucial for success in FE and this session will teach FE students how to utilise 30 minutes reading time to analyze the case and to structure their answering strategies. Exclusively for the case and to structure their answering strategies. Exclusively for "Package" student who enrol on or before 06 Sep 2019.


Early Bird Enrolment Discount 

  • Save up to HK$1,920 on or before 6 Sep 2019.


Alumni Discount 

  • Save HK$100 per course enrolment for Kaplan QP/FE students on Jun 19 Diet.


Facebook Discount 

  • Enjoy $50 off when you like and share our Facebook Fans pages. (This discount is only applicable to new KFA students.)


Interest - free installment Payment 

  • We offer interest -free installment payment to HSBC credit card holder for enrolment over HK$5,000. For details, please check with Kaplan Financial at 2526-3686.

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