Resources for Hong Kong variant and adapted papers
Tax and law variants
In a number of countries, you have the opportunity of taking exams based on national tax and law – referred to as variant papers.
You will have chosen your variant papers when you completed your initial registration form and you will not incur additional fees for choosing to take a variant paper.
Accounting and auditing standards
The tax variant you chose at the time of registration will be used to determine the accounting and auditing standards you can attempt. You have the option of taking the accounting and auditing papers based on international standards or UK standards, and for the ACCA Qualification you will also have the option of taking the papers based on national standards in certain countries.
The choice of the stream and variant depends on the country where you currently work or study, where you hope to work in the future, who you work for or the type of company you hope to work for, etc. You should check on the standards adopted by your country of employment. In addition, check the availability of study material and course provision in your area before deciding which stream to follow.
Click Variant / accounting and audit standards for more information.
Notes to students taking Hong Kong accounting and audit standards:
The last exam using Hong Kong accounting and audit standards will be December 2012. It is because Hong Kong Accounting and Audit standards convergence with International standards which means separate exam no longer required. Students can fully use Platinum and Gold ALP-Content study texts for International exams.