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GBA Policy Articles (Updated in Nov 2024)

GBA Policy Articles (Updated in Nov 2024) Posted Links 06 Nov 2024 《稅收服務粵港澳大灣區建設四方合作備忘錄》簽署 28 Oct 2024 內地與香港簽署《關於修訂CEPA服務貿易協議的協議二》，內地對港開放！ 30 Sep 2024 利港利民！粵港社保合作再上新台階 11 Sep 2024 前海發佈新"十二條" ...

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

MichaelChung_compressed

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Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

July2018_EN

Duties • Registering accountants and issuing practising certificates • Regulating the professional conduct and standards of members • Setting codes of ethics and standards of accounting and auditing • ...

240

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

976r14_SET_StudentExpressOnline_Oct2017_V3

Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...

976r14_SET_TeacherExpress_171010

Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...

Circular_SGIG1707

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

161115e_r

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

161115I_r

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

161115I

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

976r10_SET_StudentExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

Circular_SGIG1609_v2

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

Circular_SGIG1601

Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...

chachacha_oct

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

150729

Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...

Flyer_SGIG1508_1

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

Flyer_SGIG1508

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

waltz_july

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

kp_may

KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...

976r4_EandT_StudentExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

976r4_EandT_TeacherExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

Flyer-final-SMP140905

-1--探討在當前形勢下粵港事務所的合作模式和前景公會轄下的中小型執業所領導小組將於9月5日(星期五)，組團到廣州訪問，與廣州注冊會計師協會代表會晤，探討在當前形勢下粵港事務所的合作模式和前景。是次活動除可參觀當地事務所外，更可與事務所代表共晉午餐，拓展合作商機。日期2014年9月5日(星期五) 時間(暫定) 早上8時15分至下午6時20分行程(初步) 參觀事務所交流午餐專題研討會講題：「當前形勢 ...

jf_aug

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

140729

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

may

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...

976_SET_TeacherExpressOnline_140312

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

oct

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

nov

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Jive – Elementary I Foxtrot – Elementary II Quickstep ...

jul

1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

ws-bfs-9-11

Hong Kong Institute of CPAs presents this business finance series between September 2011 and November 2011. This series of workshops is designed to provide a comprehensive understanding of various typ ...

0129-2

Proceedings No.: D-05-0154-C 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 ...

flyer0729

Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of IFRS Meeting with new IASB Chairman, Mr. Hans Hoogervorst Mr. Hans Hoogervorst is the new chairman of the IASB after the r ...

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

ws-1006-08

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

tue-apr-jun

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

i2c-measurement-liabilities-ias37-ext

8 January 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MEASUREMENT OF LIABILITIES IN IAS 37 Comments to be received ...

tue-apr-jun-old-v4

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

frsc-2010-feb

1 Minutes of the 178th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

i2c-measurement-liabilities-ias37

8 January 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MEASUREMENT OF LIABILITIES IN IAS 37 Comments to be received ...

Commentary on the 2006 Budget

The economy The Financial Secretary ("FS"), Mr. Henry Tang, delivered his third budget speech on 22 February 2006. The figures contained in the budget revealed a robust performance by the ec ...

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

TUE_Flyer_Aug-Nov08_Revised

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

0704

-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...

sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

386_oct

1 Minutes of the 386th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 October 2020 at 8:30 a.m. Board Room of the Hong Kong Ins ...

circular_corp_firm20210909

9 September 2021 9 September 20219 September 20219 September 20219 September 2021 9 September 20219 September 20219 September 2021 9 September 2021 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: ...

911r3_InfoSheet_March_2020_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...

1548P_DC order_16Sep2020

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...

911r3_InfoSheet_Mar 24_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

Module Examinations of the QP in December 2020

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Important Notice: Arrangements on the Institute’s examinations held in December 2019

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HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules

The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards ...

Workshop Materials and Exam Pre-Seen Materials

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e-resources

New e-Resources (May 2018) New ebooks Title : Multinational Companies in China : Navigating the Eight Common Management Pitfalls Author(s): Xin Guo and Frank T. Gallo Publisher: Emerald Year: 2017 Cal ...

RSCP Basketball Tournament 2017_final accounts

RSCP Basketball Tournamet 2017 Final accounts HKICPA HKIA HKBA HKDA LSHK HKMA HKIS 1 Tournament organizer (Sportarts) 43,500.00 2 Medals and Trophies (Esprince) a Medals * 60 pcs 2,580.00 b Trophies * ...

Mr

NOVA CPA, HONG KONG The Accountant of the Future ANTHONY STALTARI PARTNER CONSULTING DIRECTOR, ASIAAnything that can be automated will be automated98% of Hong Kong companies are SMEs 46% of the workfo ...

Mr. Anthony Staltari_outdated

NOVA CPA, HONG KONG The Accountant of the Future ANTHONY STALTARI PARTNER CONSULTING DIRECTOR, ASIAAnything that can be automated will be automated98% of Hong Kong companies are SMEs 46% of the workfo ...

RSCP_Marathon_Result_2017

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRankOrganisationFamily NameGiven nameNet Time Total TimeCategory 1: 10km Run – TeamChampionHKICPABALLNicholas Alistair0:38:282:48:57WONGMa ...

RSCP_Marathon_Result_2017

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRankOrganisationFamily NameGiven nameNet Time Total TimeCategory 1: 10km Run – TeamChampionHKICPABALLNicholas Alistair0:38:282:48:57WONGMa ...

itc_ias16

Page 1 of 1 29 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds bef ...

newadm2017

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017 Standards ...

SAT_2016_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

i2c_20161

29 June 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously H ...

wecare-sep-nov

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. Joining hands ...

Sustainability Reporting Archives

Archives Date Title 16 September 2024 Invitation to Comment on Exposure Draft HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and Exposure Draft HKFRS S2 ...

Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final

2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...

Rundown-20131101

2013 SMP Symposium DRAFT (29 November 2013) Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:05 Welcoming Remarks Ms. Susanna Chiu – MH, President, HKICPA 09:05 – 10:05 Tax Update Speaker ...

F131101form

Event Date: 1 November2013 (Friday) Enrolment Deadline: 29 October 2013 PPlleeaassee cclliicckk hheerree ffoorr oonnlliinnee eennrroollmmeenntt ((ffoorr HHKKIICCPPAA mmeemmbbeerrss oorr ssttuuddeenntt ...

Reply Slip

Member & Corporate Services Department Hong Kong Institute of CPAs Fax: 2803 4620 Email: mcs.ms@hkicpa.org.hk Enquiry: 2287 7361 /7008 Hong Kong Coalition of Professional Services Charity Concert ...

i2c_cr

29 June 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION OF COMPREHENSIVE REVIEW OF THE IFRS FOR SMEs Comments to ...

Criminal sanction on auditors

1 June 2012 Dear Member and Student, Alert to Clause 399 of Companies Amendment Bill – In my "CE Update" of 29 May, I alerted you to clause 399 of the Companies Bill, which imposes a crimin ...

jes-app-form-old

Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. May 2012 My Personal Details I ...

120229

Forensics Forum – Spring Cocktail Reception The Forensics Forum has attracted considerable interest since it was established in May 2011 and now has a membership of nearly 500 professionals. The sprin ...

DBIG -111111

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 11 November 2011 Dear all, Welcome to all new and old members. It's near the end of the dragon boat traini ...

0111-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong ...

i2c-ivsc-info-pii

29 March 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT OF TECHNICAL INFORMATION PAPER 2 DEPRECIATED REPLACEMENT COST Res ...

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...