module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

C - DI Black Form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

B - DI Blank Forms

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Class Code: ___________________ Student Name: __________________________ Student No.: ____________________________ Workshop 1 Yes ...

HKCCC_Ticket benefit flyer

会员福利： 庆香港回归十五年尊享东航机票特惠2012年，香港迎来了回归15周年。这15年是香港繁荣稳定发展的15年，是“一国两制”事业取得巨大成功的15年，是谱写香港历史新篇章的15年。在今年，香港商会持续推出庆香港回归的系列活动，团结在沪港商。此次，香港商会特别与东方航空合作，为会员提供一个机票的特别优惠。名额有限，希望会员抓紧机会！ 订票详情： 时间：9月6-8日于上海出发，9月10-12日从 ...

pr_traded

HOME THE IVSC WORK PLAN PRODUCTS MEETINGS NEWS LIBRARY GLOSSARY CONTACT NEW DISCUSSION PAPER ON "TRADE RELATED" PROPERTIES. PRESS ANNOUNCEMENT 1 August 2012 Hotel Valuations under Spotlight ...

i2cimprov5

8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...

judy-tsui

1 Judy Tsui Vice President (International and Executive Education) Director, Graduate School of Business 18 June 2011 Audit Committees Annual Conference 2011 HKICPA“…qualified, committed, independent ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-b-temp-assessment-form

(For Temporary record) Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonst ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-temp-assessment-form

(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-c-blank-assessment-form

Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

module-b-blank-assessment-form

Module B – Corporate Financing Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has ...

hkfrs-pe-ws-jun-jul-old

PPlleeaassee cclliicckk hheerree ffoorr oonnlliinnee eennrroollmmeenntt ((ffoorr HHKKIICCPPAA mmeemmbbeerrss oonnllyy)) Name: (*Mr. /Mrs. /Ms.) HKICPA Membership No.: (if applicable) Company name: Pos ...

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

FSIG090910_form

Financial Service Interest Group (FSIG) Lunch Seminar Prognosis of the Financial Tsunami -Pitfalls, Responses and Outlook Enrollmentt Form Operation & Finance Department, Hong Kong Institute of CP ...

S090908S

The Exposure Draft on IAS 12 – Income Tax: What You Need to Know about the Proposed Changes Programme Code: Speaker Ms. Sharon Lam, Partner, International Tax Services, Deloitte Touche Tohmatsu Ms. L ...

031018

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) KCRC West Rail Pre-Open ...

031018

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) KCRC West Rail Pre-Open ...

Auditing and Assurance Bulletins and Circulars

Auditing and Assurance Technical Bulletins No. Subject Issue Date AATB 1 (Revised) Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Co ...

S090408

Enhancing Management Communication Programme Code: Speaker Mr. Charles Mo, is the Head of Training Advisory Board of Hi-Me Transformation Limited (http://www.hi-me.com), which is a leading corporate ...

S090408

Enhancing Management Communication Programme Code: Speaker Mr. Charles Mo, is the Head of Training Advisory Board of Hi-Me Transformation Limited (http://www.hi-me.com), which is a leading corporate ...

S090515

8 Transformation from CPA To CEO Programme Code: Speaker Dr. Raymond Wong King Kwok, CEO, “Hi-Me” Transformation Limited （ 實現工程有限公司） Dr. Wong is the Founder Chairman of World Outstanding Chinese Peop ...

S090515

8 Transformation from CPA To CEO Programme Code: Speaker Dr. Raymond Wong King Kwok, CEO, “Hi-Me” Transformation Limited （ 實現工程有限公司） Dr. Wong is the Founder Chairman of World Outstanding Chinese Peop ...

S090213

3 Enhance Your Communication Power through MBTI Programme Code: Speaker Mr. Terence Yeung, Managing Director, TACSEN Management Consultants Limited. Mr. Yeung has over 15 years of experience in manag ...

S090213

3 Enhance Your Communication Power through MBTI Programme Code: Speaker Mr. Terence Yeung, Managing Director, TACSEN Management Consultants Limited. Mr. Yeung has over 15 years of experience in manag ...

achieve

Hong Kong Institute of Certified Public Accountants Guide to members How to CPD hours easily? (a) Verifiable CPD Activities No. of HKICPA events offered in last 3 years (2005-2007) CPD hour (programm ...

MIR-S070831

************** : : 2007 8 31 () : () : : : 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 : : 213 27 3 4 : /: 180 : 330 : 1.5 ...

GST_Final_FSTB_App1

Appendix 1 Questions Raised in the Government’s Consultation Document CHAPTER 1 Is tax reform required in Hong Kong? 1. Do you think that our existing tax base is too narrow? 2. Do you believe that Ho ...

invitation_to_comment_coe

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IFAC EXPOSURE DRAFT OF PROPOSED REVISIONS TO THE CODE OF ETHICS The International Federation of Accountants (IFAC) has issued an e ...

05Highlights

Annual Report 2002 • Highlights 15 1. 2. 3. 4. 5. 6. XBRL XBRL 7. (Enron) 8. 1. Hosting the prestigious 16th World Congress of Accountants 2002 2. Revision to rebranding and membe ...

Godiva_form

HKICPA Members Mid-Autumn Order Form Discount Policy Enjoy 20% discount upon purchase of HK1,500 Enjoy 25% discount upon purchase of HK6,000.00 Minimum Order Amount : HK500 net (after discount) ** Dis ...

HK Revenue Legislation_leaflet (Charles)-4

HK Revenue Legislation_leaflet (Charles)-4 PAYMENT OPTIONS Membership No. Print Online Print & Online YES ! I enclose a cheque for HK m ade payable to 'Wolters Kluwer Hong Kong Limited' ...

Amorepacific Hong Kong Co LimitedGOUTAL flyer 2021

FRAGRANCE AND WINE PAIRING EXPERIENCE 「香・遇GOUTAL」香水美酒工作坊A UNIQUE OLFACTORY JOURNEY TO AWAKEN ALL YOUR SENSES… 邂逅調香詩人，引領您踏上香氣之旅… GOUTAL is an authentic French perfume house founded under the impetus of ...

170421_Cocktail (BJ&SH)_Flyer

170421_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F, ...

170411_Cocktail (BJ&SH)_Flyer

170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...

170327_Cocktail (BJ&SH)_Flyer

170327_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...

rd0408

24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...

i2c_iesbas

19 April 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") STRATEGY SUR ...

i2c_mc

31 May 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/6 Management Commentary Comments to be received by 8 Octobe ...

itc_ias37

20 December 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract Pr ...

i2c_IRBph2

14 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/1 Interest Rate Benchmark Reform – Phase 2 Proposed Amend ...

itc_itr

10 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules (Proposed a ...

MyCPA_CPD_Records_Management_Guide

MyCPA – CPD Records Management Guide How to add your CPD records ..................................................................................... 1 How to update your CPD records ................ ...

CL2_HKAMsc

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

update311

i Update No. 311 (Issued 9 July 2024) This Update relates to the issuance of HKFRS 18 Presentation and Disclosure in Financial Statements. To respond to investors’ demands for better information about ...

Nina Hotel_Corporate Stay Dine Staycation 2021

Hong Kong Institute of Certified Public Accountants香港會計師公會Stay & Dine StaycationEnjoy home away from home experience from HK1,360 on Weekdays HK1,540 on Weekends (Fri –Sun) 平日每晚淨價由港幣1,360 起 假日週五至 ...

Nina Hotel TWW - Stay Dine -NP - CPA

Nina Hotel TWW - Stay Dine -NP - CPA Terms & Conditions 條款及細則*Offer valid from January 1until March 31, 2022inclusive. Prices subject to 10% service charge*All package related benefits must be con ...

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

28_11_2013_ModuleA_Case

You don't have access right to view the details. Please login.

module-enrolment-form

CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

42300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

...

update115

Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...

PanelistsReportModDJun18Final

You don't have access right to view the details. Please login.

Module C Dec 2018Question

You don't have access right to view the details. Please login.

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 ...

crms-aug-oct

1136r1_20160622 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee (for each) 2 hours 2.5 hours HKICPA member or student: HK190 HK32 ...

crms-apr-jul

1136_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA member ...

sub_ed1508

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 February 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingd ...

07

Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

order-0324

1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

reason-ng

1 Proceedings No.: D-12-0738F (A) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...

order-0324_1

1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

20150415_SharingForum_MB

You don't have access right to view the details. Please login.

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 ...

tuewk01

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 ...

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

tts0304

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 ...

tts0304_1

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 ...

cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

Cross-straits Conference 2012

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行，由臺灣各會計師團體承辦， 並以「會計審計準則、法規環境與國際之接軌」作為主題，討論IFRS 衍生的問題，會計師收費標準， 會計師事務所國際化，兩岸四地的會計師事務所業務、技術交流與合作，會計準則與財務資訊機制交流等議 ...

TeachersRecruitmentForm2012

RECRUITMENT OF TUTORS AND WORKSHOP FACILITATORS FOR SQ (TAXATION) PROGRAMME The Hong Kong Institute of Certified Public Accountants invites applications for Tutors and Workshop Facilitators for its up ...

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

Sub-PI-IFRSs

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

D16

IFRIC DRAFT INTERPRETATION Scope of IFRS 2 International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Accounting Standards BoardIFRIC Draf ...

SPEECH to HKICPA-17-11-04_291104

Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...

D10

IFRIC DRAFT INTERPRETATION Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment International Financial Reporting Interpretations Committee IFRIC Comm ...

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

IAASB_EDISA600

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 21 April 2004 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module C (Jun 13)_Question_1

Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

Module C (Jun 13)_Question

Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

Module D (Dec 15)_Question

Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

Cir_CPAbasketball2014 (v2)

Cir_CPAbasketball2014 (v2) CPA Basketball Competition 2014 Dates May – September 2014 (weekends) The match schedule is subject to the number of registered teams and venue availability. It will be made ...

DI

1 Meeting with Disclosure Initiative Advisory Panel (via videoconference) Date: 7 April 2020, Tuesday Time: 10:00 a.m. – 12:15 p.m. Members Present: Kelly Kong, Jardine Matheson & Co., Limited Ero ...

Module C (Dec 16)_Question

You don't have access right to view the details. Please login.

Panelists_Report_Mod_D_(Jun_18)_Final

You don't have access right to view the details. Please login.

feedbackpir

Feedback Statement Post-implementation Review of the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard July 2019Hong Kong Institute of CPAs Feedback Statemen ...

EQS 2020 - Explanatory Notes

1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...

627th_211116

You don't have access right to view the details. Please login.

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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 ...

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 ...

2023-2d FCP flyers_set

Financial Controllership Programme A step forward to leadership What is FCP? For whom is FCP for? Financial controllers play an utmost important role in day-to-day financial operations within an organ ...

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 ...

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 ...

20141028_MPS_B_S2

You don't have access right to view the details. Please login.

20121126_ModuleB_Essay

You don't have access right to view the details. Please login.

20121108_ModuleC_PartII

You don't have access right to view the details. Please login.

hkfrs-int11

HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

FE Dec 18 Paper IQuestion

You don't have access right to view the details. Please login.

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

DC order_1138P_edited

IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

order-0712X

1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

workshop134q

Technical Learning and Support Programme 2013 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 ...

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_ Dec12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison_jun12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

comparison_ dec11

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison-30june

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

tts-apm

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

techwatch93

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 ...

techwatch93

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 ...

ct-jan-2010

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

techwatch90

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 ...

techwatch90

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 ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable072008_1

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Module A (June 2013)_Answer

Module A (June 2013)_Answer Module A (June 2013 Session) Page 1 of 16 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Janice Lam, Director of DBL From: Raymond Wong, Accounting Manager, DBL c.c.: ...

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

FE (Jun 16) Paper II_Question

You don't have access right to view the details. Please login.

FE (Jun 16) Paper II_Question_1

You don't have access right to view the details. Please login.

FE (Jun 16) Paper II_Question_2

You don't have access right to view the details. Please login.

update243

i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

Nina Hotel TWW - Chill Out Staycation Apr 2022_DW

Escapescapescapescapescapefrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfro ...

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...