AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

edbc_cfup

Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...

20150526_ETSII_B

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20121122_ModuleD_Case

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insolvency_guidance_note

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

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Rules for Admission of Firms and Persons for Taking-up Appointment of Liquidators or Special Managers in Non-Summary Court Winding-up Cases These Rules set out the provisions of the Official Receiver’ ...

D9

IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...

ED-D9

IFRIC DRAFT INTERPRETATION D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be ...

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

HKBN Handbill 20230430 English

service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

hksa81016

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...

ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

Financial Statements

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Financial Statements

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update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

Guide_for_employers

1 Contents Qualification Programme 2 Accreditation of Training Organisations – a Guide for Employers 2 Introduction 2 Section 1 3 Accreditation Criteria 3 Introduction 3 Accreditation Criteria 4 Respo ...

ssgspac

STANDARD SETTING Accounting considerations for a Special Purpose Acquisition Company (SPAC) JANUARY 2022Foreword 1 1. Structure and lifecycle of a typical SPAC 2 2. Prior to the De-SPAC Transaction 4 ...

Flashcard_Module B(5th edition)

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Module D Dec 2018Question

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logsub

Page 1 of 6 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 25 January 2019 Status as at 25 January 2019 1 20/3/18 Paper 0 ...

FCP 2018 flyer

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

Start-up kit

1 for Mentors and Mentees 1. Mentors 1.1 Mentor benefits P. 2 1.2 Mentor Roles and Responsibilities P. 3 1.3 Effective Questioning Tips for Mentors P. 4 – 5 1.4 Giving Feedback – Checklist for Mentor ...

handouts_old

-1-房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間： 晚上6:30 – 8:00 地點: 香港皇后大道東213號胡忠大廈27樓講者： 中華太極智慧學院院長楊雲中先生題目：太極文化·養生·減壓世界上最完美的運動-太極拳，將氣功，武術，體操，哲學，文化，技擊，健身等融為一體的運動。不僅是中華傳統武術的魁寶，更是中華傳統文化的精髓！她發源於中國 ...

Dr

www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data . Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin.co ...

Dr. Toa Charm_outdated

www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data Dr. Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin. ...

HKICPA_Order Form_Oct2017

訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

PPT_final_170621-Version 2

Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...

CPA Football Competition 2016 - 17

CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

FE December 2015 Paper I Panelists Report_Final

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Application form 2016

香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATION 二零一六年運動員註冊証/健身室証Registration of Athlete /Weight Training Pass 2016 申請書Application Form (有效日期01.01.16 – 31.12.16) 甲部Part A : 屬會資料Member Club 必須由屬會職員填寫To b ...

hkics150515

Supporting organisation Host Supporting organisation Independent Directors and Controlling Shareholders Around the World 15 May 2015 (Friday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law S ...

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

1502_CNY Promotion

HKICPA會員農曆新年優惠年年送凡購買以下農曆新年優惠產品滿以下指定金額，即送以下禮品，購買金額可以累積計算， 例子: 如購物滿HK3,276，達到第一級及第二級總和，可獲得第一級及第二級禮品， 如此類推，多買多送，送完即止。Gemini GDL003B 多段光度光暗選擇LED 書枱燈數量第一級: 購物滿HK1,388 第三級: 購物滿HK2,388 原價: 658 數量第二級: 購物滿HK1, ...

Application form 2015

香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATION 二零一五年運動員註冊証/健身室証Registration of Athlete /Weight Training Pass 2015 申請書Application Form (有效日期01.01.15 – 31.12.15) 甲部Part A : 屬會資料Member Club 必須由屬會職員填寫To b ...

CPA Football Competition 2014-2015

CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

Module A Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

04052014tls

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

Module D _Dec 13_Question_1

Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...

Module D _Dec 13_Question

Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...

tw14

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

order-0918

1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

FEPIJune2013EP

Final Examination (June 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper I (The main purpose of the following report ...

Module A Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

tlsjune

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

tts1304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

process-review-report-2013

Review ReportIn January 2013, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public Accountants2Hong Ko ...

IFAC Update December 2012

Subject: Having trouble viewing this email? View the online version here. December 2012 1. IFAC CEO and President Named Top Influencers in the Accountancy Profession 2. IFAC Issues Policy Position Pa ...

Module D WS2 Student Notes

Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...

Dec 12 Module D student notes_WS1

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c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

441_TUE_Flyer_May08

Technical Update Evening 2008 Updates on the Hong Kong Institute of CPAs Standard-setting activities : Financial Reporting, Auditing and Ethics May 2008 to August 2008 What is TUE?What does it aim top ...

AnnexC_200804

COMPETENCY REQUIREMENTS QUESTIONNAIRE ____________________________________________________ (Name of the tertiary institution) ____________________________________________________ (Name of degree progr ...

Summary_of_Skills

-1 -SUMMARY OF SKILLS, KNOWLEDGE AND COMPETENCIES APPROPRIATE TO ACCOUNTING GRADUATES AND GRADUATES OF THE FOUNDATION AND CONVERSION PROGRAMMES GENERIC SKILLS Cognitive or Intellectual Skills: • creat ...

bIA

Form IA-1 (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTERNA ...

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

FE December 2015 Paper I Panelists' Report_Final

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06p6

1 Paper 6 Consideration of foreign currency risk when identifying a portfolio of insurance contracts (Deloitte) Background IFRS 17 requires insurers to identify a portfolio of insurance contracts and ...

g_pm

Page 1 of 7 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Practising Members of the Hong Kong Institute of Certified Public Accountants ...

Panelists Report_Module B (Dec 15)_Final

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Paper 4

Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...

TechWatch 208

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

User Guide New QP New Application old2

User Guide New QP New Application old2 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

AGM-50th_221208

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User Guide New QP New Applicationold1

P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedures to submit the appl ...

User Guide New QP New Application

User Guide New QP New Application P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the deta ...

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...

User Guide of QP Application Year 3 Students

P. 1 Qualification Programme (QP) Application System (New Application – Early Bird Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedure ...

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...

User Guide New QP New Applicationold1

User Guide New QP New Applicationold1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

User Guide New QP New Application old01

User Guide New QP New Application old01 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows th ...

User Guide New QP New Application old1

User Guide New QP New Application old1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

ETS_Module D

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

june

1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minut ...

ETS_Module D

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MPS_Module B_Part 2

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Module A_20140409

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Application Submission Details Year 4 Students

Application Submission Details Year 4 Students P. 1 of 4 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qua ...

Application Submission Details Year 4 Students

Application Submission Details Year 4 Students P. 1 of 4 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qua ...

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

MPS_C_PartI

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MPS_C_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

ETS_Module A_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

ETS_Module A_final

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MPS_C_PartI

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ies8bc

IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...

tuewk

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

20130425_module_d_part2

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...

ttaq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ttsq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ttsq1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

ETS_Module A_final

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1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

584th_180529

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Paper 02A

Page 1 of 3 PAPER: 02A Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

Paper 05D

Page 1 of 3 PAPER: 05D Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

iisg_setup

Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...

FSIG161020

Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...

FSIG161020

Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...

Annex_E_Chi_30 Sep 2016

附件E 1 Version_11 Aug 2016 内地大学会计专业认证项目（全层面评审）材料核对清单所有文件只供本会有关的委员会和工作人员评审使用。(A) 课程资料1． 院校介绍（历史和发展、校区、图书馆、计算机等助学设施） 2． 会计专业的概况（专业名称、全日/在职制、人才培养方案/教学计划（课程设置）、学习年限、学分要求、教学大纲等） 3． * 课程分布表（按照不同的学习范畴列出合适的课 ...

BoIG160521_Coaching Courses

Bowling Training Courses The Bowling Interest Group (BoIG) has organized two training courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 2:00 pm – 3:30 pm ...

order-0863C

1 Proceedings No.: D-13-0863C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disc ...

superstar_tuenng

原價(HK)優惠價14/3至5/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7864628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7864528508送券/貨日期糙米蕃薯糭(2隻)9274公司名稱:五彩素糭皇(2隻)9880收貨人/電話懷舊家鄉糭(2隻)11088398378訂購細則:原粒瑤柱火腿 ...

order-1212p

Proceedings No.: D-13-0837P 1 IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

w160126s

HKICPA workshop: Sustainability Reporting – Best Practices Programme Code: W160126S W160223S Sustainability reporting is an effective way for organizations to measure, understand and communicate their ...

201602-03_Photography Practice Sessions_Feb-Mar16

Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively as follows: 20 February 2016 (Saturday) 16 March 2016 (Wednes ...

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

20151228_Photography Gatherings_AB

Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...

Circular_SGIG160124-old

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

s151203s

HKICPA seminar: Overview of the New Companies Ordinance (Cap. 622) Programme Code: S160125S The new Companies Ordinance (Cap. 622) ("the new CO"), which consists of more than 900 sections an ...

w151212s

HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) (re-run) Programme Code: W151212S Costing is not simply a case of collecting costs in accounting buckets summa ...

w151004j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

Annex_E_25Aug2015_old

附件E 1 Version_25 Aug 2015 内地会计课程认证项目（全层面评审）材料核对清单所有文件只供本会有关的委员会和工作人员评审课程使用。(A) 课程资料1． 院校介绍（包括历史和发展、校区、图书馆、计算机等助学设施） 2． 课程概况（包括申请认证课程的名称[例如：会计学专业、注册会计师方向、MPAcc等]、人才培养方案/教学计划（包括学习年限、学分要求）、核心会计及基础商业科目教学 ...

order-reasons-yau-0721

1 Proceedings No: D-12-0771H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Co ...

pa-cpaa

Form PA-CPAA Jul 2015 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

pa-cpaa

Form PA-CPAA Oct 2024 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

Circular_DBIG1507_v2

Dragon Boat Training Course The Dragon Boat Interest Group is organizing a training course for beginners conducted by a professional coach on boat paddling techniques. If you wish to pick up boat padd ...

pcexam-enrolform

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

s150209s

HKICPA seminar: Financial Reporting Update – New Hong Kong Companies Ordinance Programme Code: S150209S While the New Companies Ordinance (Cap. 622) (the “New CO”) came into operation on 3 March 2014, ...

s150119s

HKICPA seminar: Updates on Companies Ordinance and Listing Rules Programme Code: S150119S This seminar will cover the new Companies Ordinance (Cap 622) which came into effect on 3 March 2014 and the r ...

order-reason-1205

Proceedings No.: D-12-0690H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

Circular_GIG141122

Play With a Golf Professional (On Course Practice) Date: Saturday, 22 November 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

w141005aj

HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop (re-run) Programme Code: W141005AJ HKICPA and CIMA present a four-day workshop, specifically for HKICP ...

Flyer for Dinghy Sailing_2014 with form_FULL

Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise a training course in October for members who woul ...

Flyer for Windsurfing_2014

Windsurfing Training Courses The Sailing Interest Group (SIG) cordially invites you to join its new windsurfing training courses -one for beginners and one for those members who have already completed ...

Flyer for Dinghy Sailing_2014

Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise a training course in October for members who woul ...

s140911s

HKICPA seminar: New Hong Kong Companies Ordinance: Business Review Programme Code: S140911S On 3 March 2014 the new Hong Kong Companies Ordinance ("New Co") came into effect. One of the new ...

s140623

HKICPA/HKIoD joint seminar: New Hong Kong Companies Ordinance Programme Code: S140623 Date Monday,, 23 June 2014 Time 6::30 p..m.. – 9::00 p..m.. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

w140604s

HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) Programme Code: W140604S This fast-paced workshop has a topic range that gives maximum attention to the Big-3 ...

Circular_Play With Golf Pro_140315

Play With a Golf Professional (On Course Practice) Date: Saturday, 15 March 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lo ...

140306

Speaker Ms. Jenny Yip Senior Manager, Risk & Controls Assurance, PricewaterhouseCoopers Date & Time 6 March 2014, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Q ...

w140329j

HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop Programme Code: W140329J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members ...

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

w130928j

Professional Competence in Management Accounting: Case Study Workshop Programme Code: W130928J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in finan ...

order-1010

1 Proceedings No. : D-12-0711F Complaint against : Mr. Choi Kwok Man, a certified public accountant (practising) (Membership No. A03798) (1st Respondent) and K.M. Choi & Au Yeung Limited (Corporat ...

Circular_Play With Golf Pro_131116

Play With a Golf Professional (On Course Practice) Date: Saturday, 16 November 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

s131015s

What are the Risks and Opportunities for Managing Suppliers in China? (re-run) Programme Code: S131015S The seminar will discuss the risks and opportunities for managing suppliers in China. The speake ...

w130929j

Performance Strategy: Risk and Control Programme Code: W130929J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financial and management skills and ...

tma13091113

The Australian Chapter of the Turnaround Management Association, an organization affiliated with INSOL International and dedicated to corporate renewal is holding the TMA Australian National Conferenc ...

jazz_aug

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

w130803s

Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130803S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...

pa-aia

Form PA-AIA Jun 2013 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the transitional arrangements of the agreement for m ...

130308

為加強公會內地業務關注組會員的聯繫和溝通，公會首次舉辦聯誼酒會，並邀請了中原集團董事施永青先生擔任講座主講嘉賓，展望中港兩地領導層換屆後對香港及內地房地產市場的影響，以及用家和投資者應採取的策略。公會亦將邀請香港律師會會員參加是次活動，與會員互相交流、分享經驗。日期2013年3月8日(星期五) 時間下午7:00 – 8:05 (講座) 下午8:05 – 9:30 (酒會) 地點香港灣仔皇后大道東2 ...

w130302s

Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130302S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...

jazz_oct

Jazz Dancing Class To meet members' diverse interests in dancing, the Dance Interest Group will launch a Jazz dancing class for the first time in October. JJaazzzz ddaannccee,, is a form of modern ...

Circular_GIG121007

Play with a Golf Professional (On Course Practice) Date: Sunday, 7 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Tom ...

cf2012_briefing

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

Circular_GIG120527

Golf Lesson "Driving and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players. Woods are a very important aspect of the game ...

D-07-0257C_Order_Reasons

Proceedings No.: D-07-0257C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

D-09-0429C_decision_order

Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

Circular_GIG120415

Play with a Golf Professional (On Course Practice) Date: Sunday, 15 April 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Hong ...

Circular_GIG120107

Play with a Golf Professional (On Course Practice) Date: Saturday, 7 January 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. H ...

Circular_GIG111009

On Course Practice (play with a golf professional) Date: 9 October 2011, Sunday Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lok ...

0427-1

Proceedings No.: D-08-0318-H IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the ...

w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

lam-king-hung-order

1 Proceedings No.: D-09-0389H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinar ...

lam-order

Proceedings No.: D-08-0318-H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

speech

1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Speech by Mr CHU Yam-yuen JP, Commissioner of Inland Revenue 15 April 2010 (Thursday) Deb ...

insolvency-preparatory-ii

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...

w100429s-n-0514s

ManageSmart: Coaching for Greater Performance & Commitment Programme Code: W100429S W100514S Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commer ...

100304

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...

100304

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...

w100423

Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...

w100316s-w0322s

TalkSmart Persuasive Business Communication Programme Code: W100316S W100322S Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking se ...

ppt

HKICPA – Financial Services Interest Group Paul M. P. Chan Legislative Councilor (Accountancy) Past President, HKICPA & ACCA-HK 14 January 2010 2010 Paul M. P. Chan. All rights reserved. “Hong Ko ...

s091210

Host Supporting organisation Supporting organisation Corporate Rescues and Valuation of Distressed Companies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : Being applied for This s ...

Accounting & Auditing

Accounting & Auditing 本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncemen ...

Council_Electoin_Nomination_Form

Nomination form for election to Council at the 36th A.G.M. Notes A. Please signify: i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising); i ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

ISA700

By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...

Bankruptcy2005_Nov

1 14 November 2005 By hand and by fax (2527 0292) Our Ref.: C/IPC, M37900 Mr. Alan Lo Financial Services Branch Financial Services and the Treasury Bureau 18th Floor, Admiralty Centre Tower 1 18 Harco ...

Nov04

Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...

0406

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...

FRSCMS-Jul

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...

ssap01q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...

ssap15q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...