mar
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
PSS_Flyer_Photography gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
Circular_JPG_120328
The 8th Joint Professional Golf Tournament 2012 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Institute of Architects The Hong Kong Medical Association Hong Kong Den ...
tue_pe1112
Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
tue_pe11121
Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
november
1 Minutes of the 187th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 November 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
JP100510
Coalition member bodies: Should Class Actions be Introduced in Hong Kong? A discussion forum -10 May 2010 About the topic The idea of class actions, a form of multiparty litigation, stirs up strong vi ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
w091114as-w091121AS-w091128bs
Leadership for Performance & Commitment (re-run) Programme Code: W091114AS W091121AS W091128BS Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the comm ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
Circular_golf class (Oct 13)
Circular_golf class (Oct 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...
20150411&18_Level one
20150411&18_Level one Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise two training courses in ...
Application Form - 2022 International_org v6
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
Important notice for candidates for Council election
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2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
Ren_Dynasty Mooncake 2022 Aug Leaflet
Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...
Reference_2015_Full_Report_Eng_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Reference_2015_Full_Report_Eng
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Written Reports
2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
20150424_MPSI_B
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AGM booklet
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ETS_Module C_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module C_final
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wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
Qnaire_Accoutant
填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...
edu-al-college
中华人民共和国教育部公布之2013 年具有普通高等学历教育招生资格独立学院(共287 所) (截至2013 年5 月3 日) (摘自: 中华人民共和国教育部门户网站2013 年5 月7 日) -1 -北京市(5所) 首都师范大学科德学院北京工商大学嘉华学院北京邮电大学世纪学院北京工业大学耿丹学院北京第二外国语学院中瑞酒店管理学院天津市(10所) 南开大学滨海学院天津外国语大学滨海外事学院天津体育学 ...
20121024_Module D_PartII
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comvita_oct2012
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
comvita_1208
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_2012Jun
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_1204
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
Module A (Dec 14)_Answer
Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...
Module A (Dec 14)_Answer_1
Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module A (Dec 14)_Answer_2
Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module D (Dec 2016)_Answer
Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
Self-administered questionnaire for Accountant (19-Aug)
Self-administered questionnaire for Accountant (19-Aug) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...
Self-administered questionnaire for Accountant (20-Sep)
Self-administered questionnaire for Accountant (20-Sep) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...
CPAs for NGOs workshop (21July2017)_FINAL
CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...
06p5
1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...
FE (Jun 17) Paper I_Question
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cir_pco
Circular on Reporting related to the Private Columbaria Ordinance 1 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guidance for pract ...
ETS_Module C_final
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cir_lf191212
Circular on Reporting to Grantees of the Language Fund 1 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising members of the H ...
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
IASB-ED05-bc
Basis for Conclusions on Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This Basis for Conclusions accompanies the propose ...
Flyer F
Aim T o i n c r e a s e s t a f f m e m b e r s ’ a w a r e n e s s o f t h e I n s t i t u t e ’ s f o u r ICVs – P r o f e s s i o n a l i sm, T r u s t , Ca r i n g a n d Re s p e c t a n d Co l l ...
15Jul2021
1 Yannie Lau Fong Yan From: Margaret Chan Sent: 2021年7月15日星期四15:21 To: Group -All Staff Cc: Zoe Tsang Subject: The proposed regulatory reform --An Update Attachments: Survey and dedicated webpage on t ...
PII flyer_published
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2018. The course will be held on five Saturday mornings commenc ...
237
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
2017_Lyanature_intro
Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時,已經希望尋找純天然植物成分的護膚品,而她在市面上找到的護膚產品大多含有害的化學成份。因此,她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品,當中不含任何防 ...
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 ...
FCP standalone modules app
1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...
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 ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
229
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...
Circular_BrIG151205
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_SC2015_v3
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
Circular_SC2015_v3_1
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
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 ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
Circular_SC2014
The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...
41st-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 41st Annual General Meeting held on Friday, 13 December 2013 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
A4b
28 (b) Attributing profits to a permanent establishment in Hong Kong of a non-resident In determining the source of a profit for Hong Kong profits tax purpose, the broad guiding principle is to see wh ...
ed-gloans
October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...
wlb_Insert_170111
*迎新禮品之換領條款及細則: 1.迎新禮品只適用於2011年7月31日或以前成功申請永隆聯營卡主卡的客戶(不適用於申請附屬卡或過去6個月內曾取消任何永隆信用卡或聯營卡之客戶)。2.主卡持卡人須於發卡日期起首兩個月內,憑新卡累積簽賬滿HK2,800或以上,可獲贈迎新禮品Panasonic西施電飯煲、Panasonic吸塵機、Siemens室內無線電話或永隆信用卡簽賬積分60,000分。3.迎新禮品於 ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
procedural_guides_B
For Agents’ Bills Procedural Guide for Taxation of Bills in Liquidation before Taxing Master Page 1 of 5 Procedural Guide for Taxation of Bills in Liquidation (other than bills of Provisional Liquidat ...
FCP standalone modules app form (final)
FCP standalone modules app form (final) 1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is ...
Module C (Dec10)_Question
Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
FE (Dec 16) Paper I Panelists Report_Final
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257m
1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...
Important Dates for New QP Associate Module Examination (December 2020 session)
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Associate Level
https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/New-QP/Associate-Level#Modules_Syllabuses The Associate Level comprises ten modules. It aims to provide students with a foundation of core technica ...
Module exemption at Associate Level
Module exemption at Associate Level Effective from 1 January 2022 and applicable to the December 2022 Session onwards, applicants who wish to apply module exemption must base upon a qualification acqu ...
Timetable-ChinaCourse2018_1A
Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税(一)货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税(二)其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...
bor17_ecirc
Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. T ...
QP_app_guide_new-app
P. 1 Qualification Programme (QP) Online Application System (New Application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
newbooks-jul
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
newbooks
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
Programme_130820_r
(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Programme_130820_r2
(v130822) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Mem-1207_Issue2
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on Issues of and Development in Cross-border Enforcement of Arbitral Awards and Court Judgments (9 August 2012 – Hong Kong) ...
W091114
Leadership for Performance & Commitment (re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sectors, f ...
060109a
6 January 2009 Our Ref.: C/TXP(5), M/NC To: All Member Practices Dear Member Practice, Invitation for Nomination of New Members for Board of Review (Inland Revenue Ordinance) The Inland Revenue Board ...
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 ...
ProblemSolving
Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in th ...
bpubforsale_QP
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...