6. If I did not undertake any prescribed course of education but just sat the professional examination set by a professional body (such as the Hong Kong Institute of Certified Public Accountants) for its members, can I claim the examination fee as a tax deduction?

If you sat for the examination for the purpose of gaining or maintaining a professional qualification for use in your employment, the examination fees are deductible (see section 12(6)(b)(ii) of the Inland Revenue Ordinance).

If the relevant examination fee is reimbursed or will be reimbursed by you employer, you cannot claim deduction under this item.