The public assessment of this subject is based on the Business, Accounting, and Financial Studies Curriculum and Assessment Guide (Secondary 4 - 6), which was jointly prepared by the Curriculum Development Council and the Hong Kong Examinations and Assessment Authority. Candidates are required to refer to the Curriculum and Assessment Guide for the knowledge, understanding, and skills they are expected to demonstrate in the assessment.


The public assessment of Business, Accounting, and Financial Studies (BAFS) aims to assess candidates' abilities to:


  • Demonstrate knowledge and understanding of different areas of business.
  • Apply such knowledge and understanding to both familiar and novel situations.
  • Analyse, synthesize, and evaluate information in the context of business decisions, considering the integrated and dynamic nature of business problems.
  • Communicate facts, opinions, and suggestions effectively.