HKICPA Statement on Extraordinary General Meeting

[Hong Kong, 2 March 2018] In response to the request of more than 100 members, the Hong Kong Institute of Certified Public Accountants (HKICPA) called an extraordinary general meeting on 2 March 2018, ...

HKICPA_Order Form - Festive Item 30 Nov 2016

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Bottega Moscato N.V. Italy, Veneto HK In'tl Wine & Spirits Competition 2010 -Sliver Winner A pale gold ...

160518

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160518.HKCPS_Internship_Program_Brief_Extended deadline

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160414

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160414.HKCPS_Internship_Program_Brief

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

HKICPA_Order Form - Festive Item 26 Nov 2015-2

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

HKICPA_Order Form - MAF Offer_1

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...

HKICPA_Order Form - MAF Offer

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...

Web_Telford_June Oder form

Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...

HKICPA_Order Form - Festive Items

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

brief_reply

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

brief_reply.slip

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

HKCPS Secondary School Students Internship 2013_Brief

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

tr_oneoff_10_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Jan

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

tr_oneoff_15_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Early Bird

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

pw2010

* Prior telephone appointment has to be made 所有課堂請預先以電話預約Simply present your HKICPA member card can enjoy ANY 2 group exercise /dance /yoga classes, gym, sauna and steam facilities at Phillip Wain clu ...

pw2009

* Prior telephone appointment has to be made 所有課堂請預先以電話預約Simply present your HKICPA member card can enjoy ANY 2 group exercise /dance /yoga classes, gym, sauna and steam facilities at Phillip Wain clu ...

Peninsula 2023 Mooncaked Flyer

半島酒店中秋月餅系列精選客戶尊享迷你奶黃月餅四個零售價港元尺寸厘米迷你奶黃月餅八個零售價港元尺寸厘米相片只供參考半島酒店中秋月餅系列尊享優惠迷你蛋黃雙式蓮蓉月餅零售價港元尺寸厘米迷你蛋黃金黃蓮蓉月餅三個迷你蛋黃白蓮蓉月餅三個半島酒店中秋月餅系列相片只供參考迷你雙輝月餅零售價港元尺寸厘米迷你奶黃月餅四個迷你蛋黃白蓮蓉月餅四個尊享優惠七星伴月禮盒零售價港元尺寸厘米雙黃白蓮蓉月餅一個迷你荔枝味紅茶奶黃月 ...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

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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CCPD18051901_Summary by Chair

English Summary of the presentation given by Mr. Hu on Anti-tax Avoidance in China Presented by : William Chan Venue: Diamond Ballroom, The Ritz-Carlton Hong Kong, International Commerce Centre, 1 Aus ...

A2

23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

PR0529

Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...

IASBFASB_PR0529

Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...

PR-IASBFASB

Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...

PR-RE

Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...

HK-Int13cl

1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...

Sep 2017

Although investors and analysts continue to seek better methods for selecting successful stocks, earnings per share (EPS) continues to be one of the top indicators. Given the attention focused on this ...

ETS_Module B_final

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CL2_W

WELLINGTON MANAGEMENT COMPANY LLP 280 Congress Street, Boston, Massachusetts 02210 USA T 1 617.951.5000 F 1 617.951.5000 F 1 617.951.5000 Client Service www.wellington.com October 14, 2024 Standard ...

ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

hk-int27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...

20150415_SharingForum_MD

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itc-improving-auditors-report

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

sub_aud

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

A5

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

CL6

ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...

Teaching_Kids_about_Money

Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...

MPS_Module D(Deleted p1,43)_2

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MPS_Module D(Deleted p

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

...

Circular_120412

Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class with recording sessions featured in the training course (流行歌唱實習及錄音室體驗課程). If you are i ...

Singing Class - Feb - Apr 2011_rv

Pop songs singing class The Singing Interest Group (SgIG) has organised a pop songs singing class with recording featured in the training course (流行歌唱實習及錄音室體驗課程). If you are interested in sharpening y ...

021129c

-1 -致：新聞／財經版編輯零零年十月十九日（請即日賜刊） 嚴重通脹經濟的財務報告香港會計師公會（公會）的會計準則委員會（公會委員會）發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿，邀請各界發表意見，諮詢期至零零年月十日止。根據公會新的準則制訂程序，公會委員會獲委任負責與國際會計準則委員會（國際委員會）所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則，在落實後將與國際委員會關於嚴重 ...

Circular_SgIG121012(Chinese)

Circular_SgIG121012(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

Circular_SgIG120720(Chinese)

Circular_SgIG120720(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

ma-20120508-en

1 A Plus media alert Dear editors and reporters: Harvey Nichols goes global, but excludes China for now The May issue of A Plus, out now, talks to its CEO and Hong Kong CPA about the British luxury ho ...

exp-eng

Agenda Background FATF recommendations to accountants Professional bodies’ guidance for accountants regarding ML Hong Kong ordinances Customer due diligence (CDD) and recordkeeping for accounting prof ...

PTI Flyer v2

Hands-on techskills acquisition -Our virtual Laballows practiceanytimeVirtual Lab***Practical BusinessProjects facilitatepractical skillsacquisitionPractical BusinessProject***Especially importantfor ...

Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

20130521_module_d_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...

hk(sic)-int 13

Jointly Controlled Entities — Non-Monetary Contributions by Venturers HK(SIC)-Int 13 Revised August 2010June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Inte ...

ETS_Module B

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 pu ...

ETS_Module B

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AGM-45th

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discount_2017_CCH

Special 2017 Promotions for HKICPA Taxation Faculty Members Wolters Kluwer CCH Print Master Tax Guides Wolters Kluwer CCH Subscriptions Hong Kong Print Items Release Date Original Price (HKD) 15% Off ...

DC Order_ 1134H_12 Oct 2016

4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...

Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

acp

Audit committees and audit qualityHong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East, Wanchai, Hong Kong Tel: (852) 2287 7228 Fax: (852) 2865 6603 Ema ...

091121sp

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

IT091121

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

ED7_Improving_Investments_in_Debt Instruments_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...

ED7_Improving_Investments_in_Debt Instruments_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...

PR-ManagementComm

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

IASB_Management_Comm_PR

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

new_audit_standards

Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...

new_audit_standards

Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...

ssap13-0208

The Hong Kong 64 ACCOUNTANT AUGUST 2002 TECHNICAL BRIEFING Investment property portfolios are a significant component of many corporate balance sheets, and with those portfolios potentially subject to ...

Workshop Topics Module D Workshop 1 (December 2017)

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590th_181211

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HKICPA_Submission_ED_ISA_550

By e-mail and by fax (0062 1 212 286 9570) 10 May 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Ave ...

051024

1 24 October 2005 By fax (2537 1851) and by post Our Ref.: C/TXG, M37517 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislative C ...

HKICPA_Submission_ED_ISA_705_706

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

The_Budget_2005-06

1 29 July 2005 By fax (2840 0569) and by post Our Ref.: C/TXP(4), M36281 The Hon. Henry Tang, G.B.S., J.P. Financial Secretary The Government of the Hong Kong SAR 12/F, West Wing Central Government Of ...

EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

submission_04

Our Ref.: C/FASC 12 January 2005 The Hon. Audrey Eu, SC, JP Chairwoman Bills Committee on Companies (Amendment) Bill 2004 The Legislative Council Legislative Council Building 8 Jackson Road Central Ho ...

DP_SME

-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

HKICPA submission on the FRC consultation

1 37th Floor, Wu Chung House, Tel 電話： (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真： (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...

its-Jul-Aug

HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

HK version1_clean

P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...

20121016_ModuleD_PartI

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Hong Kong Institute of Certified Public Accountants Elects President and Council

(Hong Kong, 10 December 2020) Today, following the Hong Kong Institute of Certified Public Accountants (HKICPA)’s 48th annual general meeting (AGM), the HKICPA Council elected Raymond CHENG as preside ...

HKICPA "Rich Kid, Poor Kid" programme awarded "Financial Education Champion" two years in a row

HKICPA "Rich Kid, Poor Kid" programme awarded "Financial Education Champion" two years in a row (HONG KONG, 16 December 2019) The Hong Kong Institute of Certified Public Accountant ...

RIF event (12

Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi (慈云西法官) and Judge Wang Fang (王芳法官) share their views About the topic On 1 April 2019, Shenz ...

ED03

Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...

hk(ifric)-int 14

HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...

Application_form_2020

Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...

年青會員專訪：AEON信貸財務（亞洲）有限公司高級經理陳宜安

YMOTM - Eddie Chan of AEON Credit Service - Jan 24 AEON信貸財務（亞洲）有限公司高級經理陳宜安分享其在指導初級員工的得著與挑戰，以及他何以認為ESG將在其未來事業發展中有著重要位置。 攝影：Anthony Tung 你工作崗位的職責是甚麼？至今的工作狀況如何？ 作為AEON信貸財務（亞洲）有限公司高級經理，我在會計部門擔任主管一職。我負責進行 ...

1336_PD_SpecialistProgTaxation2018_A4

www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...

1029_PD_SpecialistProgTaxation_flyer_2017

HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...

Circular_SGIG150122_Ensemble_rv

Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...

1336_PD_SpecialistProgTaxation2018_A4

www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

order-Chiu

1 Proceedings No.: D-13-0847C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

live-online-courses

1 March 2014 USER GUIDE ON LIVE ONLINE COURSE ONLINE COURSEONLINE COURSE ONLINE COURSE 2 March 2014 Table of Contents What is a live online course 3 Accessing a live online course before the live da ...

form-sdi-c

Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

IESSA徵求意見稿：公會回應

Institute response to the proposed IESSA - Jul 24 本文概述了公會對IESBA所發佈的IESSA徵求意見稿之回應 於本年5月份，公會準則制訂部對國際會計師職業道德準則理事會（IESBA）所發佈的《國際可持續鑒證道德準則》（IESSA）徵求意見稿（ED-IESSA）作出回應。總體而言，公會支持ED-IESSA的發展，以維持公眾對可持續發展信息鑒證工作 ...

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 ...

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 ...

Circular_SGIG1606_2

Singing Technique Classes 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 ...

Circular_SGIG1606_1

Singing Technique Classes 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 ...

Circular_SGIG1606

Singing Technique Classes 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 ...

Circular_SGIG1603

Singing Technique Classes 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 ...

Circular_SGIG1511

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_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 ...

Flyer_SGIG1505-08

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a Mini Concert at the end for students to gain stage experience. If ...

Circular_SGIG150122_Singing_rv

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 class for students to gain stage experie ...

Singing Technique Classes_1409

Singing Technique Classes The Singing Interest Group has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, don't miss this op ...

Singing Technique Classes_1409_1

Singing Technique Classes The Singing Interest Group has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, don't miss this op ...

Consignment_Sales_240505

Mainland Audit Issues Questions & Answers Mainland audit issues – consignment sales The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the In ...

Consignment_Sales_240505

Mainland Audit Issues Questions & Answers Mainland audit issues – consignment sales The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the In ...

revenue_recognition

Mainland Audit Issues Questions & Answers Mainland audit issues -revenue recognition for software companies The Questions and Answers (Q&As) below are developed by the Working Group on Mainlan ...

revenue_recognition

Mainland Audit Issues Questions & Answers Mainland audit issues -revenue recognition for software companies The Questions and Answers (Q&As) below are developed by the Working Group on Mainlan ...

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

Exam Technique Seminar_Module B_20161027_for student

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FE June 2016 Paper I Panelists Report_Final

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FSnAR

"CPAs for NGOs" social responsibility programme Implications and interpretation of financial statements and auditor's report Presented by: Jacky Lai, Partner, Assurance, Ernst & Youn ...

Dora Lee_on 29 Dec 2015_Level 2_R2

Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

ITIC2010_flyer_asso

IT Conference 2010 : Information highway – linking Hong Kong to the global village and how accountants can add value Date Saturday, 27 November 2010 Time 9 a.m. – 1 p.m. Venue Grand Ballroom, Lower Le ...

iaasb-cp-complex-financial-instruments

By e-mail 28 January 2010 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...

091121s

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

091121

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

company

DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...

ias39-2004pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

HKICPA Bridge Tournament 2015#1_deal

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

FE June 2016 Paper I Panelists' Report_Final

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CPAs and the Coronavirus

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

Panelists Report_Module D (Dec 15)_Final

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TechWatch196

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 ...

CPAs and the Coronavirus

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

techwatch20

-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...

21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

HKBN Handbill 202401231 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

ED-IAS33-SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

MPS_B_PartII

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 purposes and s ...

MPS_B_PartII

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ETS_Module_D

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 purposes and sho ...

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

P00 Module C Business Assurance pre-workshop materials LN 090712

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HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

ETS_Module_D

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PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

Bankruptcy2004_sign

1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

20150526_ETSII_B

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request-views-nfd

REQUEST FOR VIEWS OCTOBER 2010 1 IFRS Foundation IASB International Accounting Standards Board Request for Views on Effective Dates and Transition Methods Respondents are asked to send their comments ...

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

683r5_QPB_EN webpage

Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...

683r5_QPB_EN webpage

Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...

683r5_QPB_EN_141010

Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

20121106_ModuleA_PartII

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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

Financial Ratio Analysis and Budget Preparation 2020 Level 2

Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...

21-11-13_Module_B(essay)

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pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...