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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?

  • Recognition: The training institute highly preferred by Big 4 Accountancy Firms.

  • Expertise: Our professional lecturing team is comprised of experienced experts familiar with the latest syllabus.

  • Commitment: The biggest pool of Full-Time lecturers in HK, who are fully committed to teach you the Enhanced QP.

Kaplan Prize Winner

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 Dec 2019 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

• Amendments to HKAS 16 Property, Plant and Equipment and HKAS 38 Intangible Assets -
“Clarification of acceptable methods of depreciation and amortisation”
• Amendments to HKAS 27 Separate Financial Statements - “Equity method in separate financial statements”
• Amendments to HKFRS 10 Consolidated Financial Statements and HKAS 28 Investments in Associates and Joint
Ventures - “Sale or contribution of assets between an investor and its associate or joint venture”
• Amendments to HKFRS 11 Joint Arrangements - “Accounting for acquisitions of interests in joint operations”
• HKFRS 9 Impairment of Financial Assets
• HKFRS 15 Revenue from Contracts with Customers

• “Recently HKICPA has announced future exchange rate presentation exam questions which will be consistent
with international practice regarding currency conversion – make sure you are on top of the changes by attending
Kaplan’s QPB course”

• Changes in Code of Ethics regarding non-assurance services and definition of engagement team
• Changes in Audit reporting / Audit opinion
• Amendment to HKSAE 3000 Other Assurance Engagements
• Addressing Disclosures in the Audit of Financial Statements

• Amendment in DIPN 43
• New DIPN 51 - Profits Tax Exemption for Offshore Private Equity Funds
• PRC Tax Reform

Course structure

Education Course (27 hours)

  • The course is very examination focused based on the learning need required by the syllabus.
  • The case analysis session teaches students how to approach the FE paper as a whole and how to use the reading and writing time effectively
  • Each module specialist will help students reinforce on special topics.

Revision Course (32 hours)

  • The teaching session is designed 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 (59 hours)

  • Largely increase your success rate.
  • Combination of the Education & Revision Phases.
  • An additional mock prepared by our star lecturing team.
  • A Legal Environment session lectured by a Barrister is included.

Medium of Instruction

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.

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 3 sessions in Education and 3 sessions 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.

Audio Recording
You can catch up with the audio recording at our Media Lab. Reservation is required and on a first-come-first-served basis. Audio 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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