Qualification Structure

The QP comprises four modules and a final examination. The objective of QP modules is to develop the skills and competencies essential for you to become a successful Certified Public Accountant.

Four subjects of QP:
  • Module 11 – Financial Reporting
  • Module 12 – Business Finance
  • Module 13 – Business Assurance /PC
  • Module 14 – Taxation /PC

(& PC LAW / Module 10)

Requirements for each module:
  • Self-study for 14 weeks using study materials provided by the Institute.
  • Complete two full-day workshops led by experienced facilitators (each workshop lasts eight hours including a one-hour meal break).
  • Pass a three-hour open-book examination.



Completion of workshop is a prerequisite to sit the module examination of the relevant module. You are required to attend all two full-day workshops and demonstrate your successful accomplishment of the workshop objectives, via active participation. You are required to demonstrate the development of the intended learning objectives by attaining at least 70 percent of the development indicators for satisfactory completion of workshops.

Those candidates who are unable to obtain satisfactory performance for the workshop are not eligible to take the module examination.

New-QP Module examination

After successful completion of the workshops, you are allowed to sit the module examination.

Module assessment
  • Module examination: Total 100%
  • Case questions: 50%
  • Essay/short questions: 50%
  • the workshops, you are allowed to sit the module examination.


CAPSTONE (Final Examination) > click <

After successful completion of the four New QP modules, candidates take a 3-Days Workshop and 4-hour open book (Capstone) final examination.  The final examination tests your ability to integrate knowledge and skills from any part of the New QP module syllabuses and apply these across all fields of competency, demonstrating a level of skills appropriate to a professional practitioner.

Session I comprises: – A case study 75% Session II comprises: – 1-3 case studies 75%
– An essay 25% – An essay 25%


The examination entry and completion requirements
  • A person can only enrol for New QP module and Capstone (final examination) if he/she is a “registered student” of the Institute who has paid his/her current annual registration fee and the required fees for the New QP modules or Capstone (final examination).
  • The four New QP modules may be taken in any order selected by the candidate and up to two modules can be taken at any one time.
  • To pass a New QP module, the candidate must successfully complete the workshops and pass the module examination.
  • A candidate must pass all four New QP modules before they are eligible to take the Capstone (final examination).
  • The four New QP modules and the Capstone (final examination) must be completed within ten years from the date of registration as a student.


QP syllabus / Capstone / New QP