911r7_InfoSheet_2022_TC_25_Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年七月 ...
911r7_InfoSheet_2022_SC_28Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年七月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r7_InfoSheet_2022_TC_28Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年七月 ...
FE (Jun 16) Paper II_Question_2
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 17) Paper I_Question
You don't have access right to view the details. Please login.
QP exam sharing forum_MA (revised)_Upload
You don't have access right to view the details. Please login.
Module D (Jun 2018)_Answer
Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...
msdec14
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 14 December 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRS ...
MPS_D_PartI
You don't have access right to view the details. Please login.
TechWatch207
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 ...
resp_hkicpa
Page 1 of 9 December 2019 A Response to the EFRAG’s Crypto-Assets – Outreach Questionnaire By the Standard Setting Department of the HKICPA Objective 1. The Hong Kong Institute of Certified Public Acc ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
paper3
1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...
249ms
1 Minutes of the 249th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 April 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
update239
i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...
update243
i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...
1338_21June2019_DC order
. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...
1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
1520P_DC Order_27Oct2020 _edited
. , IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
1148F_DC Order_edited
BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...
DC order_24 Dec_1203F_edited
* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
D-17-1249F_DC order_ 6 Mar 2019_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...
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 ...
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 ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...