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1 24 November 2005 BY HAND Our Ref.: C/PRMC The Hon. Wong Yan Lung Secretary for Justice 4th Floor, High Block Queensway Government Offices Hong Kong Dear Mr. Wong, Hong Kong Institute of Certified Pu ...

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TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

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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 ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ttsq2old

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

techwatch105

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 ...

techwatch105

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 ...

techwatch104

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

techwatch104

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

joint-declaration-annex1_chi

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪，就中国新的中国企业 ...

techwatch97

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 ...

techwatch97

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 ...

techwatch95

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 ...

techwatch95

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 ...

case-comp-2010-prc

2010年度專業資格課程(QP) 個案分析比賽暨午餐會你找到通往成功的道路了嗎？ 有機會贏取豐富獎金， QP 費用豁免及獲得實習機會， 為個人履歷表增添重要的一筆！ 提供實習機會之機構包括： • 天健正信會計師事務所廈門分公司• 立信大華會計師事務所有限公司• 中青旅控股股份有限公司• 大信會計師事務所• 安永華明會計師事務所• 畢馬威華振會計師事務所• 瑪澤咨詢(上海)有限公司北京分公司• 奧美 ...

D24_IFRIC_Draft_Interpret

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...

ED-D24

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...

concordance_072007

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

Comparison_IASE_ED_SME

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

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 ...

techwatch40

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

1428P_27Aug2020_DC order_edited

IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

update140

Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...

Legal_Pronouncements_2002

摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

ED1_Basis conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

ED1_Basis_conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

Easy Store_Product List_till Sep

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

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ISSB下一步的工作計劃應是甚麼？

本文概述了公會對ISSB「議程優先事項的諮詢」意見徵詢稿（Request for Information on Consultation on Agenda Priorities）的回應 2023年8月，公會準則制訂部對國際可持續發展準則理事會（ISSB）有關「議程優先事項的諮詢」意見徵詢稿（Request for Information on Consultation on Agenda Pri ...

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update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

ETS_Module B_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 B_final

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_for briefing

香港会计师公会青年汇委员会长三角经济圈考察团－上海(2018年10月17 -20日)团员名单中文姓名称谓英文名字机构名称职衔组别同房人士1团长陈晓奋先生Ivan香港会计师公会青年汇委员会中审众环(香港)会计师事务所有限公司主席执业董事------2副团长杨朗欣女士Yan香港会计师公会青年汇委员会罗兵咸永道有限公司副主席税务总监------3秘书长黄俊硕先生Edmund香港会计师公会青年汇委员会黄龙 ...

SCPD18100201_Handout

Introduction and Experience Sharing on HKEx ESG Reporting Presented by: Mr. Edward Lau and Mr. Kingsley Cheng Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 2 October 20 ...

SCPD18092101_handout

1 Healthy Life Style and Stress Management Seminar Presented by: Mr. Leung Chi Ho Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 21 September 2018 Disclaimer The materia ...

6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

Class 1

馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士，舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程，能順利完成人生第一個長跑比賽，參與此有益身心之運動。***不參加渣打比賽，也歡迎參加此馬拉松訓練班，增加對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。教練： 課程由馬拉松訓練中心有限公司 ...

Class 1_old

馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士，舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程，能順利完成人生第一個長跑比賽，參與此有益身心之運動。***不參加渣打比賽，也歡迎參加此馬拉松訓練班，增加對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。教練： 課程由馬拉松訓練中心有限公司 ...

Class A

馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士，舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程，能順利完成人生第一個長跑比賽，參與此有益身心之運動。***不參加渣打比賽，也歡迎參加此馬拉松訓練班，增加對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。教練： 課程由馬拉松訓練中心有限公司 ...

585th_180626

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Notes to Team Representative

Last updated: 28 May 2018 P:\E&T\AAOSET(JK)\Exams\2018 Exams\20181\Marking School\Notes\_18.05.28.docx 1 Marking School – Role: Each Team Representative (TR) leads a team of markers to perform ma ...

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

Paper 05A

Page 1 of 3 PAPER: 05A Submission date 12/03/2018 Potential implementation question Question: Whether the lowest level of the unit of account used in IFRS17 must be the legal form of the contract afte ...

iisg_setup

Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...

Circular_SnIG-training-1708

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

170616_coffee_sharing

Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...

Circular_SnIG-training-1707

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in July for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are av ...

Issue 9_170418

Forensic Update News from your forensics interest group -ForensIG Issue no. 9 (April 2017) Highlights In this issue, we feature: Corruption Perceptions Index Recap of the Forensic debate and spring ...

Circular_SnIG1703

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in March -April for members who wish to hone their skills at this cue sport. Beginner and intermediate session ...

Circular_SnIG1702

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in February for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

Circular_SnIG1612

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in December to January for members who wish to hone their skills at this cue sport. Beginner and intermediate ...

Circular_SnIG1611

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

Circular_SnIG1610

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in October for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

superstar_mid autumn_order form2016

定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...

Circular_DBIG160724_v2

Dragon Boat Fun Day cum Eco Tour The Dragon Boat Interest Group (DBIG) is organizing a fun day cum eco tour for members to explore the fun of paddling. Together with some experienced DBIG members, par ...

AIG160727_Fitness training class

Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a stretching training for members. Dates: 27 July and 3, 10, 17, 24 & 31 August (to ...

Circular_160624_v2

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

Circular_160624_v2_1

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

Circular_GIG160624

Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...

160524

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 ...

160426.contacts

“臨時執行審計業務許可證”聯繫資料請參閱以下相關資料： 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務所在中國內地臨時執行審計業務暫行規定(2011年3月21日) 中國內地各省市聯繫資料資料更新日期：2016年4月序號單 ...

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

20160320_Bowling Competition

CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

Circular_SGIG160124

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_SGIG160124old2

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

Circular_SGIG160124-old

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

20151205_Photography Practice Session

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...