Workshops

Can I use the existing Learning Pack of the current QP for preparing the module workshops of the new The module syllabuses are revised under the new QP. Students should use the new Learning Pack to pr ...

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filing_pc

(Revised in Aug 2021) REMINDER To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Attn.: Membership & Admission Department Tel. : (852) 2287-7228 ...

Whistleblowing_report_template1

WHISTLEBLOWING REPORT TEMPLATE (STRICTLY CONFIDENTIAL) Whistleblowing reports can be made in writing by completing this report template. After completion, please email to [whistleblowinghkicpa@hkicpa. ...

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HKU SPACE_Advanced Diploma in Accounting

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemptionM1AccountingACCT ...

HKU SPACE PLKSHCC_Higher Diploma in Accounting

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemptionM1AccountingHPAC ...

HKCT_Higher Diploma in Professional Accounting

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption03ACT3010 Princi ...

HKIVE_Higher Diploma in Accountancy

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemptionACC3115Financial ...

Practical Experience Framework

How are AE AS selected for authorization visits The Institute will adopt a risk-based approach to conduct authorization and re-authorization visits with the new AE/ AS applicants and those AE/AS who u ...

co-branding-2022

CPA (practising) In the light of the provisions laid down in sections 42(1)(h) and (ia) of the Professional Accountants Ordinance as well as sections 20AAZZN and 20AAZZO of the Accounting and Financia ...

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HKICPA Experiential Learning Activity Series 2023/24Accounting and Business Management Online Quiz CompetitionEnrolment Form*Please submit the completed enrolment form for students on the webpage or e ...

Update 298

Update No. 298 (Issued 24 July 2023) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

Update 294with link 294kl

Update No. 294 (Issued 12 June 2023) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

CPD requirements

I am studying an MBA programme Can it be recognized as a CPD programme If so is it a verifiable or n Studying a relevant academic course can be considered as a verifiable learning activity if it is ab ...

CPD requirements

I joined the Institutes Mentorship Programme as a mentor How many CPD hours can be claimed for my pa With effect from 1 April 2015, an approved mentor under the Institute's Mentorship Programme wi ...

Strategic objectives and initiatives update

Initiatives Initiatives Initiative no. Initiatives 2.1 Complete implementation of QP re-engineering initiatives of the segment. 2.2 Review the QP against the qualifications of other international acco ...

Practical Experience Framework

Can a QP student freely select any four elements from the 18 elements of Technical Competences Can a QP student freely select any four elements from the 18 elements of Technical Competences? Although ...

2021

Comment letters Comment letters Item Date of Submission Category Subject -3 4 October Ethics IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code 2021-2 6 May 20 ...

Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules

Accountants reports under the ARR are signed in the name of the practitioner How does the CPA firms The firm is required to comply with Hong Kong Standard on Quality Management 1, Quality Management f ...

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 ...

2020

Webcasts Item Date of Issue Title -4 22 December E-learning: Industry Update Relating to Investment Funds (1 CPD hour) 2020-3 3 September 2020 How will the new ethical standard NOCLAR affect you? (au ...

CPD requirements

What is the consequence for not complying with the In accordance with section 28(2)(c) of the Professional Accountants Ordinance, an application for renewal of registration as CPA shall not be grante ...

Annual Renewal

I have paid my member annual fee but subsequently been removed by the Institute for noncompliance of If you have paid the member annual fee but your name was removed due to not meeting other renewal r ...

Hong Kong Financial Reporting Standards for Private Entities

Is applicable to an entity which is a subsidiary whose parent uses full Answer As stated in paragraph 1.6 of HKFRS for Private Entities, a subsidiary whose parent uses full HKFRSs or IFRSs, or a subs ...

Key action items

Standard setting and technical support updated 8 Implement strategic measures that enhance the financial viability of the QP segment. 9 Review the coverage and content of the QP to better accommodate ...

CPA Australia (CPAA)

When and how should I apply for assessment of my Australian degree qualification which was not You should apply for assessment of your degree after you have completed a preliminary assessment of your ...

Institute of Chartered Accountants in England and Wales (ICAEW)

Can I enroll into the QP if I am already a HKICPA full member Surely you can and in fact, we do have cases of existing members taking up the QP to avail themselves of the recognition by any of the six ...

Student Registration

For students who are currently studying in the Institutes accredited degree or conversion programmes Grandfathering arrangements are available whereby students of the institute's accredited degree ...

Chartered Institute of Management Accountants (CIMA)

Will my experience acquired prior to my registration as a student of and Will my experience acquired prior to my registration as a QP student be counted? Your practical experience acquired on and aft ...

update317

Update No. 317 (Issued 27 September 2024) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

Outstanding BAFS students award 2015

Outstanding BAFS Student Awards 2015 Congratulations to the following 82 HKICPA Examination in BAFS candidates who achieved level 5** in the HKDSE examination for BAFS. In recognizing their brilliant ...

hkfrs_update2014

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

e-resources_nov14

New e-Resources (November 2014) New EBooks Title : IPO : a global guide Author: Philippe Espinasse Publisher: Hong Kong University Press Year: 2014 Call No.: HG4028 .S7 E87 2014eb eISBN: 9789888268986 ...

hkfrs_update20141

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

Infiniti Special Offer Proposal

Infiniti Hong Kong is launching a special offer programme exclusively for Members of The Hong Kong Institute of Certified Public Accountants (HKICPA). This programme offers a great chance for esteemed ...

hkfrs_update 12

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...

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DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

pubforsale_coursenotes-dec31

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pubforsale_coursenotes

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cf2010

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W090810

Become an “i -CARE” professional accountant with HKICPA’s NLP certification programme Programme Code: i – CARE Programme Content and Timetable NLP is the methodology to overcome challenge in difficul ...

annex1app2_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

(Corrected pages) Module C June 2014 Session Workshop Materials

(Corrected pages) Module C June 2014 Session Workshop Materials Business Assurance 8 Additional Information Financial Information Extracts Statement of profit or loss and other comprehensive income fo ...

e-resources

New e-Resources (Nov 2018) New ebooks Title /Editor(s): Continuous Auditing :a book of theory and application /edited by David Y. Chan; Victoria Chiu; Miklos Vasarhelyi. eISBN: 9781787434134 Publisher ...

Outstanding BAFS students award list 2022_Web

Outstanding BAFS Student Awards 2022 Congratulations to the following 78 candidates of the HKICPA/HKABE BAFS Mock Examination who achieved level 5** in the 2022 HKDSE examination for BAFS. In recogniz ...

Olimo - Price List 2024

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Past Events (2022)

Past Events (2022) Date Topic Nature of Activity 29 Nov 2022 E-learning webinar: Anti-money laundering and counter-terrorism financing webinar for accountants(rerun in English) Live webinar 18 Nov 202 ...

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 ...

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Study Materials

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Comment Letters

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Module 6 – Financial Accounting

This module develops students' knowledge and comprehension of the accounting standards in accounting for business transactions and in preparing financial statements, including simple consolidated ...

update023

Update No. 23 (Issued December 2005) Document Reference and Title Instructions Explanations VOLUME IVOLUME I Contents of Volume I Replace contents pages i & ii with revised contents pages i & ...

Choi Heung Kwan, Agnes, MH

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Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37

Register as a CPA

Register as a CPA

Admission Requirements

International affiliate admission requirement

agendafinal

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

Supplement 02A

Finding the effective rate: Simplified exampleExample 1 -Solvable effective rateA) BEL calculationB) Goal seek calculationCFDiscountingPV ResultDiscountingPV ResultGoal seek parameterTimePremiumAcqusi ...

MichelleLo

Career Conference: Young accountants' path x employers' expectations 11 November 2017 Profile of speaker Michelle Lo Senior Consultant, Finance and Accounting, Michael Page Michelle Lo is a Se ...

MichelleLo

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Prize_EXTEND

National Day Celebration Dinner Wednesday, 20 September 2017 Prize Sponsorship Form (Please return by 31 August 2017) To: Member & Public Relations Department Hong Kong Institute of Certified Publ ...

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IT Conference 2017 – "Grasping Opportunities in the age of Everything-as-a-Service: What new technologies and business models can Accountants leverage to increase opportunities and reduce costs&q ...

Web_ESD Service_20170118

ESD Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stude ...

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prizesponsorship

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prizesponsorship1

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Dear members, The July dance dinner will be held on Friday, 29 July 2016 at 7:00 pm at 百樂會, 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 ...

Comment Letters

Comment Letters Proposed amendment to IFRS 4

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Comment Letters Proposed amendment to IFRS 4

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Comment Letters

Comment Letters Exposure Drafts ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

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Dear members, The August dance dinner will be held on Friday, 28 August 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). ...

prizesponsorship

National Day Celebration Dinner Thursday, 24 September 2015 Prize Sponsorship Form (please return by 24 August 2015) To: Corporate Events Department Hong Kong Institute of Certified Public Accountants ...

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 ...

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 ...

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dd_150227

Dear members, The February dance dinner will be held on Friday, 27 February 2015 at 7:00 pm at新光宴會廳at 2/F, Hsin Kuang Centre, 120 Lung Cheung Road, Wong Tai Sin (黃大仙龍翔道120號新光中心2樓). Please click here f ...

dd_150123

Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...

dd141212

Dear members, The December dance dinner will be held on Friday, 12 December 2014 at 7:00 pm at Star Galaxy Dance Club (銀河匯舞蹈會所) at 24th Floor, Causeway Bay Plaza Two, 463-483, Lockhart Road, Causeway ...

Carpark Location

2014 SMP Symposium (Friday, 28 November 2014) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

Comment letters

Comment letters Proposed amendments to IFRS 10 and IAS 28

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Comment letters Proposed amendments to IFRS 10 and IAS 28

dd141017

Dear members, The October dance dinner will be held on Friday, 17 October 2014 at 7:00 pm at百樂會, 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 ...

Comment Letter

Comment letter Proposed Changes to Certain Provisions of the Code Addressing Non-asurance Services for Audit Cleint

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Prize sponsorship form_2014

National Day Celebration Dinner Monday, 22 September 2014 Prize Sponsorship Form (please return on or before 29 August 2014) To: Corporate & Mainland Affairs Department Hong Kong Institute of Cert ...

HKPU_BBA_Hons_Mixed_May2014

Name of Accredited Programme : BBA (Hons) in Accountancy/BBA (Hons) with a major in Accountancy (Mixed mode) (to be phased out) Mode of Study : Mixed mode Offering Institution/Course Provider : The Ho ...

HKPU_BBA_Hons_in_Accountancy_Mixed_updated_14May2014

Name of Accredited Programme: BBA (Hons) in Accountancy/BBA (Hons) with a major in Accountancy (Mixed mode) (to be phased out) Mode of Study: Mixed mode Offering Institution /Course Provider: The Hong ...

Comment letters

Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle

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Results2014_HKICPA

Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 201426 February 2014 at Kau Sai Chau Public Golf CourseACCOUNTANTBest gross score (North): Lee Man LungBest gross score (So ...

Improving corporate governance disclosure and practices 2014

In 2014, the Institute published an online guide to help members who have responsibilities for corporate governance within their companies, and also for the boards and management of companies which se ...

Comment letters

Comment letters Proposed amendmens to IAS 27

Comment letters

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Web_S.Premiere_2014

S. Premiere Company Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 30% discount on listed price of HK1,980 for tailor-made b ...

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Gala Dinner 2013_Prize sponsorship form

GALA DINNER 2013 Monday, 9 December Prize Sponsorship Form (please return on or before 15 November 2013) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accounta ...

Prize sponsorship form_2013

National Day Celebration Dinner Monday, 23 September 2013 Prize Sponsorship Form (please return on or before 23 August 2013) To: Member & Corporate Services Department Hong Kong Institute of Certi ...

Comment letters

Comment letters IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

Comment letters

Comment letters IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

Comment letters

Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle

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Carpark Location

2012 SMP Symposium (Friday, 30 November 2012) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

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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 ...

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DBIG -120117

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 19 January 2012 Dear Team Members, This year, the Hong Kong Open Indoor Rowing Championships will be held on S ...

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Convergence of Ethical Standards between Mainland and Hong Kong

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Name of Accredited Programme: BBA (Hons) -Accounting Major Mode of Study: Full-time Offering Institution /Course Provider: Hong Kong Baptist University Curriculum: Core-accounting subjects Subject Cod ...

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AD101209_prize reply

Prize Sponsorship Form Annual Dinner – 9 December 2010 (please return by 26 November 2010) To: Member and corporate services, Hong Kong Institute of CPAs, 27th Floor, Wu Chung House, 213 Queen’s Road ...

Agenda_Items_Form

Page 1 of 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Agenda for 2010 Annual Meeting between HKICPA and IRD Suggestion Form To: Specialist Practices Department Please return by 27 November 2 ...

rs-qp-grad-cert

Dear graduate, Qualification Programme Graduation Certificate Graduation certificate for the Qualification Programme is now ready for your collection at the Institute’s service counter on 27/F of Wu C ...

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

Defining and Developing an Effective Code of Conduct for Organisations

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FSTB_SCOR_281008

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To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...

040825iig

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A N N U A L R E P O R T 2 0 0 3 21 !"#!"#%%&"' Five-year Summary (1998-2003) 2002/2003 2001/2002 2000/2001 1999/2000 1998/1999 ! ! ! ! For the year ended 30 June HK'000 HK&# ...

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Our Ref.: C/EPS, M7253 12 November 2001 Mr. Andrew Procter, Executive Director, Intermediaries and Investment Products, Securities and Futures Commission, 12th Floor, Edinburgh Tower, The Landmark, 15 ...

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Hong Kong Monetary Authority :w:M!It1WJ iV:k;iJ HKSA 2001J ON OUf Ref. BI/7C By post &; by fax Fax no. 2865 6776 14 June 2002 Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor ...

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