Certificate for Module (The Hong Kong Institute of Chartered Secretaries Examinations Preparatory Programme – Interpreting Financial and Accounting Information) (CEF) - HKU SPACE: Accounting courses
Class arrangement during COVID-19

The COVID-19 situation may still be fluid and constantly affect class arrangements in the coming months. The health and safety of our students will always be our top priority. To ensure that students’ academic progress is not affected, the School may substitute face-to-face classes with online teaching if necessary in the event that face to-face classes cannot be held. Our respective Programme Teams will contact the students concerned with details of such arrangements as necessary. For more details on the class arrangement during COVID-19, please refer to the special announcement on the School homepage.

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Accounting & Finance Accounting

Certificate for Module (The Hong Kong Institute of Chartered Secretaries Examinations Preparatory Programme – Interpreting Financial and Accounting Information)
證書 (單元: 香港特許秘書公會專業考試預備課程-財務及會計資訊分析)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
01 Mar 2022 (Tue)
Next intake(s)
June 2022
3 months
Course Fee
How to Apply
Deadline on 28 Feb 2022 (Mon)
2867 8485
2861 0278
With effect from 20 July 2021, the Institute has adopted the name ‘The Hong Kong Chartered Governance Institute 香港公司治理公會’.

**For non-permanent Hong Kong resident, please bring the original copy of the valid visa (e.g. working visa or dependent visa) and one set photocopy of the valid visa to the enrolment centre for application.**

The class is intended to be face-to-face teaching. In extenuating circumstance, face-to-face teaching would be replaced by online teaching.

The aim of this programme is to equip students with the required knowledge in accounting and finance to interpret financial and accounting information. They would be able to provide advice to the company board or similar decision-making body in term of company strategy development, decision-making and direction and to prepare candidates to write the professional examinations of the Chartered Governance Qualifying Programme, which is recognized worldwide. It is the students' responsibility to determine whether they are eligible to participate in the CGQP examination. 


On completion of the programme, students should be able to

  • Participate in matters relating to regulating financial reporting by corporations;
  • Illustrate how financial statements and reports are prepared and evaluate them in order to provide insightful interpretation;
  • Identify sources of finance of the corporations and evaluate their risks and returns;
  • Evaluate the nature of capital structure, their impact and the cost of capital for decision making;
  • Critically evaluate the different financial theories for decision making.


  • The regulatory framework and the role of International Financial Reporting Standards (IFRS)
  • The conceptual framework for financial reporting
  • Preparation and presentation of single entity financial statements
  • Other contents and features of published accounts
  • Interpretation of accounting policies based on HKFRS
  • Financial reporting by groups of companies
  • Analysis and evaluation of financial statements 
  • Financial markets and the identification of financing needs
  • Sources of long-term finance 
  • Sources of short-term finance 
  • The cost of capital and capital structure 
  • Working capital management 
  • Risk assessment in investment appraisal techniques
  • Company analysis and business valuation methods 
  • Project appraisal techniques 

* For details regarding the course / examination syllabus, schedule and studentship requirement, please refer to https://www.hkcgi.org.hk/page.php?menu_id=4&sub_menu_id=106 or 2881 6177.

The passing mark for course assessment is 50. Students who have successfully fulfilled the programme assessments (i.e. passed the assignment AND take home mock examination PLUS attended at least 70% of the classes)  will be awarded within the HKU system through HKU SPACE "Certificate for Module (The Hong Kong Institute of Chartered Secretaries Examinations Preparatory Programme – Interpreting Financial and Accounting Information)".

*Assessment methods, class schedule, venue and teacher  are subject to change without prior notice

Application Code 1975-2030AW -

Days / Time
  • Thursday, 7:00 p.m. – 10:00 p.m.
  • *3 meetings on Sun (10am-1pn; 10,17 & 24 Oct)
  • 36 hours per programme; 12 session(s); 3 hours per session
  • Any of the HKU SPACE’s Learning Centres in Hong Kong Island
  • Mr Clemence Poon
  • Any interested party of 21 years old or above
  • Should be either a Hong Kong citizen or have valid permit to study in Hong Kong
  • Students should check with HKICS that they meet HKICS’s requirements and are eligible to write the examinations.

Course Fee
  • Course Fee : HK$4,250 (non-refundable and study materials included )
  • ( *Course Fees are subject to change without prior notice)
  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
Certificate for Module (The Hong Kong Institute of Chartered Secretaries Examinations Preparatory Programme - Interpreting Financial and Accounting Information)
證書 (單元: 香港特許秘書公會專業考試預備課程-財務及會計資訊分析)
COURSE CODE 33C127245 FEES $4,250 ENQUIRY 2867-8317

Continuing Education Fund
Assessment and Completion Requirements

To be eligible to claim CEF Reimbursement, students MUST successfully complete the courses (i.e. passed the assignment AND take home mock examination PLUS attended at least 70% of the classes).

For Continuing Education Fund (CEF) application procedures, please click here.


Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

CM (The HKICS Examinations Preparatory Programme – Interpreting Financial & Accounting Information)

  • This course is recognised under the Qualifications Framework (QF Level [4])

Application Form Application Form

Enrolment Method

Please click here to apply online.


Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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