Hkia Open Book List !link! -

: The list is revised frequently. The most recent major updates occurred in April 2025 September 2025 Declaration Forms

For the full detailed syllabus and recommended reading lists, refer to Appendix D HKIA/ARB Professional Assessment Handbook requirements or more details on the 2026 examination schedule Professional Assessment Open-book Reference Materials hkia open book list

🔗 www.hkiaat.org (Navigate to Examinations → Open Book List → Select current exam session) : The list is revised frequently

While the open book list is your legal arsenal, you need tactical knowledge. Combine the list with: It serves two primary functions: | Subject |

The "Open-book list"—officially titled the —is a highly specific catalog of documents published and routinely updated by the HKIA. It serves two primary functions:

| Subject | Permitted Material | Edition / Year | Annotations Allowed? | | :--- | :--- | :--- | :--- | | Paper 2: Financial Accounting | Financial Accounting by Wood & Sangster | 9th Edition (2021) | No margin notes | | Paper 4: Taxation | Inland Revenue Ordinance (IRO) | Cap. 112 (2023) | Highlighting only | | Paper 5: Auditing | HKSA (Red Book) | 2022 Edition | No annotations |