HKICPA QP Module 1 Accounting exam-day guide
HKICPA QP Module 1 Accounting · Prepare for the day ahead.
Your checklist
Admission document / confirmation of enrolment
Print or save the admission form or exam confirmation issued through the HKICPA student portal. Bring it in hard copy if the instructions say so; confirm the exact format and whether a printed copy is mandatory with the provider (HKICPA) before exam day - mark as needs_review until verified.
Acceptable photo identification
Bring the original photo ID in the name used on your enrolment (typically HKID or passport). Do not rely on a photocopy or a digital image. Confirm which ID types are accepted for your centre with the provider - needs_review.
Approved calculator
Use a silent, battery- or solar-powered calculator without a printer, and with no stored text or communication capability. Check the provider's list of permitted models; programmable or graphing models are commonly restricted. Confirm the current rule with the provider - needs_review.
Writing instruments and spares
Bring at least two black or blue pens, a pencil, an eraser and a small sharpener. Answers written in pencil where ink is required may not be marked; confirm any pen-colour rule with the provider.
Clear pencil case or pouch
Keep stationery in a transparent pouch so invigilators can inspect it quickly. Avoid branded or opaque cases that may be asked to be put away.
Watch (non-smart)
A simple analogue or digital watch helps you pace the three-hour paper if the hall clock is not clearly visible. Smart watches and any device with connectivity must be switched off and stored away.
Water and a light snack
Bring a clear bottle of water and something small to eat between sessions if you have two papers in one day. Confirm whether food and drink are allowed at the desk in your centre.
Layer and comfortable clothing
Exam halls are often cold. Wear layers you can remove, and choose clothing with no loose pockets or hoods that could complicate a security check.
Travel plan and arrival buffer
Confirm the venue address and plan to arrive well before the start; late entrants are commonly refused once the paper has begun. Check transport disruptions the night before.
Study summary sheets only
Bring concise one- or two-page summaries of standards, formats and formulas for last-minute review outside the hall. Leave textbooks, notes and bags in the designated area, not at your desk.
Phone switched off and stored
Switch your phone fully off (not silent) and place it in your bag in the designated area. A phone found at the desk, even unused, is commonly treated as misconduct.
Read the candidate instructions
Read the current candidate handbook or exam regulations on the HKICPA website for rules on conduct, permitted items and misconduct. Rules change, so confirm the version applying to your session - needs_review.
Plan the day
Stop learning new topics and switch to consolidation. Work through your own summary sheets for financial reporting standards, consolidation, revenue, leases, financial instruments, deferred tax and earnings per share, and redo the questions you got wrong in practice. Time two or three full papers under exam conditions, including open-book preparation if the module allows notes, so you know how long it takes to locate a standard. Confirm your venue, travel route and the exact start time, and check the provider's current instructions on permitted materials.
Build a one-page index of the standards and formats you most often misapply: consolidation workings, cash flow statement categories, lease measurement, impairment, provisions and contingencies, and the layout of the statement of financial position and statement of profit or loss. Practise writing short, structured answers: state the issue, cite the principle, apply it to the figures, and conclude. This is the format that earns method marks even when the final number is wrong.
Do a light review only: read your index and summary sheets, then stop. Pack your bag using the checklist, lay out your admission document, ID, calculator, pens and watch, and charge nothing you cannot bring into the hall. Check the weather and transport announcements. Eat a normal meal, avoid late-night cramming, and sleep. Confirm the alarm and leave time.
Eat a proper breakfast and arrive at the venue with a generous buffer. Before entering, review only your index, not full chapters. Switch off your phone and store it with your bag. In the hall, check that your desk number matches your admission document, read the front cover instructions, count the pages, and note the marks and suggested time for each question before you start writing.
Allocate time by marks, not by question order. Skim the whole paper first and start with the question you can answer most confidently, but do not let one part consume more than its share. Show workings for calculation questions so partial credit is available, and state assumptions clearly. Keep answers in the required format and label parts (a), (b), (c). Watch the clock at the halfway point and again with 20 minutes left; use the final minutes to check that every question has an answer and that workings are legible.
Rules to check
Bring the original admission document and the photo ID accepted by the provider; entry may be refused without them. Confirm accepted ID types and whether a printed admission form is required with the provider - needs_review.
Arrive before the stated start time. Candidates arriving after the paper has started are commonly not admitted, and no extra time is given for lateness; confirm the exact cut-off with the provider.
Switch off all electronic devices, including phones and smart watches, and store them away from your desk. Possession of an unauthorised device at the desk is generally treated as misconduct regardless of use.
Only permitted calculators and stationery may be used. Do not share materials with other candidates during the paper, and do not remove exam papers, answer booklets or working paper from the hall unless instructed.
Raise your hand and wait for an invigilator if you need to leave the room; toilet breaks are usually escorted and do not extend your time. Confirm the centre's policy on breaks and on leaving early - needs_review.
Any attempt to communicate with another candidate, read unauthorised material, or impersonate another candidate is misconduct and can lead to the paper being voided and further sanctions. Confirm the current disciplinary procedure with the provider.
Marks are awarded for method as well as final answers in calculation questions, so show workings and state assumptions. Answers must be in the language and format the paper requires.
Follow all instructions from invigilators, including stopping writing immediately when time is called. Continuing to write after the instruction can lead to a penalty; confirm the scoring and penalty rules in the current candidate handbook.