3clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Report of ...
COErevised
Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...
COErevised
Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...
pr-20171009-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
pr-20170314-en
1 Dear Assignment/News/Business Assignment Editor Expectations of the accountancy profession for the next Chief Executive of HKSAR government (HONG KONG, 14 March 2017) — The Hong Kong Institute of Ce ...
Issue 41 - Referral fees for introduction of clients and maintenance of a registered office
1 Issue Issue 41 (February February February 20 22) Dear practising members,Dear practising members, Dear practising members, Dear practising members, Dear practising members,Dear practising members,D ...
Module A (5th edition)_Part 1
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update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
hkas18
Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...
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 ...
Module A_Part 2
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Module D 20140429
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 29 April 2014 www.hkcaexam.com Copyright reserved 2. QP MD & FE 5 q Module D – Learning Outcomes & Chapters 2 ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
ED1
Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...
update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...
hkas17
Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...
Exam Technique Seminar_Module D
Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...
1648_C_AnnualReport2019
1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...
Update 246
i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...
Exam Technique Seminar_Module D
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update266
i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...
Module D (5th edition)_Part 3
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HKAS 12 Income Taxes
Amendments to the initial recognition exemption of HKAS 12 Income Taxes (the “Standard”)
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...
Arrangements for the December 2020 Session of the QP
Important notice: Latest arrangements for the December 2020 Session of the QP, is available here. The health and well-being of our students, members and stakeholders are of utmost importance to us and ...
Selected translations
Selected A Plus articles are translated into Chinese, and can be found here. April 2024 issue Thought leadership 引領不斷演變的碳市場格局 Navigating the evolving carbon market landscape 中電控股有限公司集團可持續發展總監羅漢卿,講述有關 ...
HKICPA builds a future-ready profession and a sustainable talent pool with the new Qualification Programme
(HONG KONG, 18 December 2019) The Hong Kong Institute of Certified Public Accountants (“HKICPA”) has scheduled to launch the new Qualification Programme (“QP”) stage-by-stage, offering flexible pathwa ...