BCUCC19
Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...
Flashcard_Module A(5th edition)
You don't have access right to view the details. Please login.
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 ...
pr-20170908-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會透過企業社會責任計劃,為社會帶來不一樣的改變會計師運用他們的專業技能和經驗,為社會謀取福祉(香港,二零一七年九月八日)— 作為代表香港專業會計師的唯一法定組織,香港會計師公會十分重視社會責任,創建不同平台,以推動會員為香港社會作出貢獻。在過去十年,公會會員義務工作接近10,000 小時,惠及超過120,000 名中小學生及1,000 名非政府機構和慈 ...
pr20161230-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一六年十二月三十日) 香港會計師公會轄下一紀律委員會,於二零一六年十二月六日命令把蘇建寶先生(會員編號:A40082)的名字由二零一七年一月十七日起從專業會計師名冊中除名,為期五年。此外,蘇先生須繳付紀律程序費用港幣八萬八千三百二十六元三角。蘇先生在2010年註冊為公會的學生,並在完成公會的專業資格課程(「QP」) ...
pr-20121102-tc
致:編採主任/新聞/財經版編輯香港會計師公會栽培本地會計專才超過一千五百人將可取得備受國際認可的專業資格,享有全球工作的流動彈性(香港,二零一二年十一月二日) — 香港會計師公會今日有1,490 位學生畢業,其中789 位畢業生已於2011 年12 月完成考試,而其餘701 位畢業生於2012 年6 月完成考試。他們累積所需的三年工作經驗後,便可註冊成為專業會計師(CPA)。公會行政總裁丁偉銓表示 ...
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 ...
Flyer_final_190415165843
香港會計師公會 內地業務關注組 香港中國企業協會 財會專業委員會 合辦 研討會: 大灣區發展對財會專業人員的影響 主題撮要 按照《粵港澳大灣區發展規劃綱要》,粵港澳大灣區不僅要建成充滿活力的世界級城市群、 國際科技創新中心、「一帶一路」建設的重要支撐、內地與港澳深度合作示範區,還要打造 成宜居宜業宜遊的優質生活圈,成為高品質發展的典範。 大灣區建設可為香港帶來新的機遇,擴大本地企業的內地市場。香 ...
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
techwatch66
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 Spotli ...
RIF event (18
Recent developments in cross-border restructuring and insolvency issues Event code: SCPD19071802 About the topic At this seminar, Keith Tam, Counsel from Liberty Chambers will speak on the latest deve ...
RIF event (16
Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...
RIF event (16
Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...
RIF event (08
Debt Restructuring – Recent developments in Singapore Schemes of Arrangement Event code: SCPD19100801 About the topic Join this talk to learn more about the latest developments in the use of scheme of ...
RIF event (08
Debt Restructuring – Recent developments in Singapore Schemes of Arrangement Event code: SCPD19100801 About the topic Join this talk to learn more about the latest developments in the use of scheme of ...
RIF event (19
Recent Developments in the Life of a Liquidation - Part II Event code: SCPD19111901 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two sem ...
ED-improve-IFRS-rd
Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...
update057
Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...
Dr
www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data . Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin.co ...
Dr. Toa Charm_outdated
www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data Dr. Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin. ...
Exam Technique Seminar_Module B_20161027_for student
You don't have access right to view the details. Please login.
letter of response to hkma consultation
6 May 2016 Our Ref.: M105799 By email and by post Ms. Carmen Chu, Executive Director (Banking Conduct), Hong Kong Monetary Authority, 55th Floor, Two International Finance Centre, 8 Finance Street, Ce ...
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 ...
OneStop_Order Form_20150316
4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...
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 ...
tim-lui
Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...
p3_2711
1 Accounting for premiums due after the end of the coverage period Background The amendments to IFRS 17 changed the definitions of the liability for remaining coverage (LfRC) and the liability for inc ...
AGM-50th_221208
You don't have access right to view the details. Please login.
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
bhandbook
CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...
hkas31
Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...
ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...
iag2
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101701 Language Cantonese Event name Accountants, WeCare: 如何面對事業的起跌與家庭的張力: 做個沉得住氣的女人 Enrolment restrictions For Members Only CPD hours 2.0 Level ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19112001 Language Cantonese Event name Accountants, WeCare: 如何面對事業的起跌與家庭的張力: 做個輸得起的男人 Enrolment restrictions For Members Only CPD hours 2.0 Level ...
HKICPA publishes advisory for business and individuals to manage financial distress
(Hong Kong, 2 April 2020) The ongoing COVID-19 pandemic is hitting Hong Kong with the full force of its health and economic effects. The Hong Kong Institute of Certified Public Accountants (“HKICPA”) ...
pr-20161003-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律處分(香港,二零一六年十月三日) 香港會計師公會轄下一紀律委員會,於二零一六年九月二十日就周志慶先生(會員編號:A10842)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對他作出譴責。委員會又命令周先生須繳付罰款港幣一萬五千元。此外,他須支付紀律程序費用,合共港幣六萬零二十一元。周先生以個人名義執業並為一間私人公 ...
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 ...
pr-0410-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一五年四月十日) 香港會計師公會轄下一紀律委員會於二零一五年三月六日命令將楊濟安先生(會員編號:F02869) 的名字由二零一五年五月一日起從專業會計師註冊紀錄冊中除名,為期六個月。此外,楊先生須支付紀律程序的費用三萬一千八百二十九元七角。楊先生於2002年獲香港會計師公會信託基金批出一筆免息貸款。根據貸款協議, ...
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 ...
pr0108-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名已除名的執業會計師及一執業法團作出紀律處分(香港,二零一四年二月七日) 香港會計師公會轄下一紀律委員會於二零一四年一月八日因蔡國文先生(會員編號:A03798)及蔡國文歐陽會計師事務所有限公司(執業法團編號:M043)拒絕遵從或忽略遵從Corporate Practices (Registration) Rules第七條,作出以下處分:(a) ...
hksa530
AUDIT SAMPLING AND OTHER MEANS OF TESTING 1 ED/HKSA 530 HONG KONG STANDARD ON AUDITING 530 AUDIT SAMPLING AND OTHER MEANS OF TESTING (Effective for audits of financial statements for periods beginning ...
hksa530
AUDIT SAMPLING AND OTHER MEANS OF TESTING 1 ED/HKSA 530 HONG KONG STANDARD ON AUDITING 530 AUDIT SAMPLING AND OTHER MEANS OF TESTING (Effective for audits of financial statements for periods beginning ...
J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
Tesla Offer til Dec 2024
Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...
hksae3410
Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...
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 ...
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 ...
paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
DNA of a CFO Asia_web
DNA OF A CFO The makings of a finance leader in Asia hays.cn hays.co.jp hays.com.sg hays.com.my hays.com.hk 2 THE DNA OF A CFO CONTENTS INTRODUCTION 3 FINDINGS OVERVIEW 4 SURVEY RESULTS: . Backgro ...
hkas21
HKAS 21 Revised August 2020September 2022 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES Copyright 2 HKAS 21 (2022) ...
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 ...
hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
3092hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
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 ...
e-Series (Apr 2018)
e-Series (Apr 2018) e-Series – New e-Learning Courses on Compliance, Corporate Finance and Taxation The Institute continues to launch e-Learning courses under the "e-Series" to address membe ...
Financial Ratio Analysis and Budget Preparation 2018 L2 Students
Financial Ratio Analysis and Budget Preparation 2018 L2 Students FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. St ...
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 ...
i2c_is600full
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
28
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
HKAS40cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...
SSG_201314_Champion
1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...
update087
i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
MPS_B_PartII
You don't have access right to view the details. Please login.
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 ...
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
You don't have access right to view the details. Please login.
MPS_B_PartII
You don't have access right to view the details. Please login.
D-16-1225P_DC order_edited
BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...
ETS_Module C
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 C
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 ...
PPT_CFIG170220
The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...
Exam Technique Seminar_Module C
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 ...
ETX_Module_C
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 ...
Exam Technique Seminar_Module C
Examination Techniques Seminar on QP Module Examinations Module C (December 2015 Session) Date: 11 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation fo ...
techwatch154
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 ...
techwatch154
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 ...
order_0127
Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
Module B 20140527 handouts
You don't have access right to view the details. Please login.
order-0127
1 Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
techwatch108
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 ...
techwatch108
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 ...
CaseQuestion
Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...
coe ppt 180111
Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...
techwatch87
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 ...
techwatch87
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 ...
techwatch67
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 Spotli ...
techwatch63
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 Spotli ...
Article_ar
Technical Briefing 56 THE HONG KONG ACCOUNTANT OCTOBER 2002 Statement of Standard Accounting Practice SSAP 36 ‘Agriculture’ is the first SSAP that covers specifically the primary sector. The Statement ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
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 ...
COVID-19 disclosure by listed companies
Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...
Copy of HKICPA Business Case Competition 2019 Final Questions
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...
ETS_Module C
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 ...
HKICPA Business Case Competition 2019 Final Questions
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...
HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...
COVID-19_Pandemic_Survey_for_PAIBs
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 ...
QP exam sharing forum_MA (revised)_Upload
You don't have access right to view the details. Please login.
ETS_Module C_final
You don't have access right to view the details. Please login.
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETX_Module_C
You don't have access right to view the details. Please login.
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
HKICPA Business Case Competition 2019_Updated
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
COVID-19_Pandemic_Survey_for_PAIBs
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 ...
COVID-19 Pandemic Survey for PAIBs
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 ...
AGM-51st_7 Dec 2023
You don't have access right to view the details. Please login.
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
COVID-19 Pandemic Survey for PAIBs
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 ...
BJHKECF2017
北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...
order-1212c
Proceedings No.: D-12-0693C 1 IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
Order form_Organic Gardens International Limited
第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
newbooks-apr
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...
joint-declaration-annex1_en
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
Flyer_final_190710172911
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
Flyer_final_cancellation
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
Module C Business Assurance_Part 2
Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
e-Series_Oct 2018
1185r5_20181025 The Institute continues to provide e-Learning courses to address members’ professional development needs and allow them to learn anywhere and anytime at their own pace. The courses, in ...
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 ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
nas2125
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...
QP Syllabus
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
QP Syllabus
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
Enhanced QP Syllabus _new_ 20161_1
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
Enhanced QP Syllabus _new_ 20161
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
E&T_Exam_HKICPA_BAFS_leaflet
E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...
Enhanced QP Syllabus (new) 20161
Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...
Enhanced QP Syllabus (new) 20161_1
Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...
hksae3000
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...
D-15-1033F1065F1081F_Serve Order_31Jan2018_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
ed_reqview
August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...
order-20121026
1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
D-11-0542P
Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...
D-11-0542P_1
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
finalreport
Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...
sas421
SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...
sub_fice
Page 1 of 20 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 March 2024 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
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 ...
hkas17
Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...
1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
AMLbulletin2415
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
hksqc1cfd
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...
tb18
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2008 Tax BulletinTaxB 18 November 20081 2008 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
invitation_to_comment_isa320_and_540
January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
invitation_to_comment_isa320_and_540
January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
sas110
SAS 110 (February 02) 1 STATEMENT OF AUDITING STANDARDS 110 THE AUDITORS' RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statemen ...
IAASB_ED_QC_attach
IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
newbooks-aug
1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
Education material1
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
DPMeasurement_condensed
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-ConVer
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-ManagementComm
October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...
IASB_Management_Comm
October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...
update148
i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
Module D (5th edition)_Part 3
You don't have access right to view the details. Please login.
3_283
Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...