2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...
hk(ifric)-int 14
HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...
Tax_Bulletin_2008
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2008年第1-37期稅收法規名稱發文號發佈日期第一期中華人民共和國耕地佔用稅暫行條例國務院令第511 號2007 年12 月1 日國家稅務總局關於中國建銀投資證券有限責任公司等證券公司新增和更名的分支機構繳納企業所得稅問題的通知國稅函[2007]1062號2 0 0 7年10月30日國家稅務總局關於全面推廣個體工商戶計算機定額核定系統的通知國稅函[20 ...
Reasons for decision_0633C_0646C_0861C_13 Feb 2018
IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...
HKICPA makes recommendations for the government’s budget to reconnect Hong Kong with the international community and enhance its competitive edge
Today, the Hong Kong Institute of Certified Public Accountants (“the Institute”) has announced its tax policy and budget proposals for the 2023-24 fiscal year. Under the theme "Reconnect and Rene ...
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
HKAS30cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...
fin-Chi-1211
2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...
update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
Smart Way Forward Programme
Co-organized by the Institute and Caritas School Social Work Service, “Smart Way Forward” is a collaborative programme which aims to help secondary school students gain a better understanding of caree ...
Past Events (2023)
Past Events (2023) Date Topic Nature of activity 15 Nov 2023 Joint ForensIG-RIF seminar: Use of forensic accountants in construction-related insurance claims/ commercial damages Lunch seminar 1 Sep 20 ...
CORES – Centre of Rehabilitation & Exercising Specialist
CORES – Centre of Rehabilitation & Exercising Specialist Offers: 20% off on treatment (flyer)(website) Excluding treatment provided by consultant physiotherapists Redemption method: Visit the foll ...
Study Materials
You don't have access right to view the details. Please login.
Study Materials
You don't have access right to view the details. Please login.
Module and final examination results of the June 2019 Session
You don't have access right to view the details. Please login.
2019
Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...
BMIG_1810
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 3 Octobe ...
Training schedule_1709-11_1
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
Training schedule_1709-11
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
Web_Regal_20160830
Regal Hongkong Hotel is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stude ...
practice schedule_1603
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...
BMIG_1602practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 3 February (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 Februar ...
Results_2015
CPA Table Tennis Competition 2015 – Results 17 & 24 October 2015 1) Men's Singles Champion: Chan Lai Cheung, Alex 1st Runner Up: Lee Wai Ming 2nd Runner Up: Tsang Hing Cheung, Thomas 3rd Runne ...
Results_2015_1
CPA Table Tennis Competition 2015 – Results 17 & 24 October 2015 1) Men's Singles Champion: Chan Lai Cheung, Alex 1st Runner Up: Lee Wai Ming 2nd Runner Up: Tsang Hing Cheung, Thomas 3rd Runne ...
Web_ChungYing_150925
Chung Ying Theatre Company is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered ...
lec150912v
Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...
Web_Hard Rock Cafe_20150720
Hard Rock Café Hong Kong is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates and GAA members OOffffee ...
lec150702v
Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...
dd_150724
Dear members, The July dance dinner will be held on Friday, 24 July 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
2015
Date Topic 5-6 December 2015 青年匯 廣東考察團(惠州市) 1 December 2015 Members' Forum for Young Members 17 November 2015 YMC and MBIG joint seminar: Debunking the myths of China's growth, RMB policy and ...
Cert-Acknowledgement-Slip-Dec2014
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2014 Session is now ready for collection with details as follows: Collection Period ...
dd_150424
Dear members, The April dance dinner will be held on Friday, 24 April at 7:00 pm at 百樂會at 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here fo ...
SRC Cup 2015_Results
WomenChip Time Family nameGiven nameChampion04:24:56CHENGYIN KWAN1st runner up04:25:00TSEJANET JACQUELINE2nd runner up04:32:43SINPUI YUKChip Time Family nameGiven nameChampion01:55:58TONGSUET MAN1st r ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
List_contestants
CPA Singing Contest 2014 30 November 2014 at The Tonno Club List of Contestants Solo Performance 1. Helen Chan 2. Cynthia Chan 3. Johnny Choi 4. Angel Fock 5. Jacqueline Hsui 6. Rita Hui 7. Samuel Hui ...
cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
Programme for new member 2014
CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since May 2013. Date: Time: 24 May 2014, Satur ...
result_2014marathon_cpa_competition
WomenChip Time Family nameGiven nameChampion04:14:24LAMFUNG FONG1st runner up04:24:27CHAUSINN BING2nd runner up04:38:11TSANGOI WAH, AQUAChip Time Family nameGiven nameChampion01:48:14TAMKA MAN1st runn ...
Web_Orchard Garden_2014
Orchard Garden Café & Restaurant is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 10% discount on patronage of HK250 or above ...
lec131117v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...
lec130615v
Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...
130124v
Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...
bridge_winners
Mini Bridge Tournament 2012 1st mini bridge tournament – 24 March Champion Fung Siu Fan Chan Suk King 1st runner up Fong Yuk Lee Chi Kit, Stephen 2nd runner up Lai Wing Hong Wong Hay Fung, Tommy 2nd m ...
practice schedule_1301
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
Prize sponsorship form_2012
National Day Celebration Dinner Thursday, 20 September 2012 Prize Sponsorship Form (please return on or before 24 August 2012) To: Member & Corporate Services Department Hong Kong Institute of Cer ...
practice schedule_1205
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1203
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1111
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
Program
Lunch Forum on implementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services 24 May 2011 (Tuesday) Time Topic Speakers 12:00 noon – 12:30 p.m. Registration 12:30 ...
practice schedule_1102
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 10 February (Thu) 7 Feb 2011 8:00 – 10:00 p.m. Fa Yuen Street Sports Centre 15 Februa ...
Comment Letters
Comment Letters IASB Exposure Draft of Proposed Amendments to IAS 32 – Classification of Rights Issues
Comment Letters
Comment Letters IASB Exposure Draft of Proposed Amendments to IAS 32 – Classification of Rights Issues
Institute's Commentaries on the Budget - Archives
Institute's Commentaries on the Budget - Archives Date Subject 26 Feb 2020 (cancelled) Commentary forum on the 2020-21 budget 27 Feb 2019 Commentary forum on the 2019-20 budget 28 Feb 2018 Comment ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
nss
5. National Standard Setters in Hong Kong Extract from TechWatch Issue 55 (April 2007) National Standard Setters Group (“NSS”) comprises the major standard setters round the world, including standard ...
nss
5. National Standard Setters in Hong Kong Extract from TechWatch Issue 55 (April 2007) National Standard Setters Group (“NSS”) comprises the major standard setters round the world, including standard ...
Kaplan_Professional Diploma in Accountancy
Name of Accredited Programme:Professional Diploma in Accountancy (Formerly known as 'Kaplan Conversion Programme')Mode of Study:Part-time (Regular and Intensive Mode)Offering Institution/Cours ...
Practical Experience Framework
If a QP student has been working in an organization for two years but the organization Under the , QP students are required to acquire practical experience under the supervision and training of an AE ...
HKIT_HDBA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M2 Managem ...
UOW College_ABAA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M1 Account ...
UOW College_ABAA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M1 Account ...
2020
Publications Publications Item Date of Issue Category Title -7 December Auditing and Assurance A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting 2020-6 2 ...
Key action items
Advocacy for the profession new, updated 20 Advocate for the requirement of qualified accountants in listed companies, and seek opportunities to raise the issue through consultation responses and stu ...
Register as a CPA
What is aptitude test Who is required to take this test Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member if he or she ...
PAAO
PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...
pr-20170831-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
Past Events (2023)
Past Events (2023) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2023 E-learning webinar: BEPS 2.0 implemen ...
584th_180529
You don't have access right to view the details. Please login.
Disciplinary proceedings in progress as at 4 May 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
Disciplinary proceedings in progress as at 8 March 2018
3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
Disciplinary Proceedings in progress as at 12 February 2018
3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...
Disciplinary proceedings in progress as at 22 December 2017
3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
Disciplinary Proceedings in progress as at 1 December 2017
3 Disciplinary proceedings in progress as at 1 December 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...
Disciplinary Proceedings in progress as at 11 October 2017
Disciplinary proceedings in progress as at 11 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...
Disciplinary Proceedings in progress as at 10 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
Disciplinary Proceedings in progress as at 9 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
Disciplinary Proceedings ion progress as at 4 October 2017
Disciplinary proceedings in progress as at 4 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
Circular_SnIG-training-1709_4
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...
Circular_SnIG-training-1709_3
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...