香港會計師公會“大灣區經驗分享”系列講座第五場開放報名(HKICPA Webinar 26 Sep 2022)

香港會計師公會“大灣區經驗分享”系列講座第五場開放報名(HKICPA Webinar 26 Sep 2022)

香港會計師公會“大灣區經驗分享”系列講座第七場開放報名(HKICPA Webinar 14 Dec 2022)

香港會計師公會“大灣區經驗分享”系列講座第七場開放報名(HKICPA Webinar 14 Dec 2022)

香港會計師公會“大灣區經驗分享”系列講座第四場開放報名(published by HKICPA in Jul 2022)

香港會計師公會“大灣區經驗分享”系列講座第四場開放報名(published by HKICPA in Jul 2022)

Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

hkfrs15rev

HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (July 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. ...

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1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

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HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

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The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

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1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

2021 Level 2 Case QuestionsEngFinal20211103

The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 2)Bonjour Holdings Limited (Bonjour),together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mos ...

Important notice for candidates for Council election

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Important notice for candidates for Council election

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AASC20230329

1 Minutes of the 407th Meeting of the Auditing and Assurance Standards Committee Date: Wednesday, 29 March 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

Important notice for candidates for Council election-x

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SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

MBIG Seminar-The importance of credit management for Mainland enterprises「中國企業信用管理的重要性」

27 Mar 2017

QP Scholarship Nomination Form

Undergraduate word format pdf format

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

case

Category A Category B Category C Tertiary institutions directly affiliated with the PRC Ministry of Education (MoE) (教育部直屬高等學校) Mainland Institutions accredited by the Chinese Institute of Certified P ...

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1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...

354

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Monday, 14 September 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

PfxEngagement_Brochure_1

“ ProSystem fx Engagement carries forward workpaper schedules and populates them with the new year’s information, saving time and giving us a much more powerful analytical tool that we can use to supp ...

PfxEngagement_Brochure

“ ProSystem fx Engagement carries forward workpaper schedules and populates them with the new year’s information, saving time and giving us a much more powerful analytical tool that we can use to supp ...

Pfx

“ ProSystem fx Engagement carries forward workpaper schedules and populates them with the new year’s information, saving time and giving us a much more powerful analytical tool that we can use to supp ...

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1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...

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1 Minutes of the 342nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 April 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

338

1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 November 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

333

1 Minutes of the rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 April 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

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1 Minutes of the 322nd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 December 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

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1 Minutes of the 321st meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 October 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

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HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine HKICPA Standard Setting Department Staff Summary (November 2011) This HKICPA Standard Setting Department Staff Summary is i ...

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1 Minutes of the 316th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

hk-int5

29 November 2010 Our Ref.: C/FRSC Dear Sir/Madam, Exposure Draft of Hong Kong Interpretation 5 "Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains ...

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Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters HKICPA Standard Setting Department Staff Summary (August 2009) This ...

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Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions HKICPA Standard Setting Department Staff Summary (August 2009) This HKICPA Standard Setting Department S ...

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

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Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general g ...

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1 Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general ...

0709

-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...

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HKICPA Staff Summary of HK(IFRIC)_Int 20 HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine HKICPA Standard Setting Department Staff Summary ([-] 2011) This HKICPA Standard S ...

37112

1 Minutes of the 371th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 16 October 2018 at 8:30 a.m. Board Room of the Hong Kong Institute of ...

AASC20220920

1 Minutes of the 403rd Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 20 September 2022 at 8:30 a.m. Location: Conference Room of the Hong Kong Institute of Certified Public ...

instructions_feedback

1 P a g e Committee performance feedback Instructions Manual Purpose This Instructions Manual provides guidance for the Committee performance feedback process and the completion of feedback form. Bac ...

AASC20240528

1 Minutes of the 417thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 28 May 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants, ...

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1 P a g e Committee performance feedback Instructions Manual Purpose This Instructions Manual provides guidance for the Committee performance feedback process and the completion of feedback form. Bac ...

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isd-forms

Specialist Designation in Insolvency Application Forms (Word Version) Application for the insolvency specialist designation please click: Form R-7 Proforma for certification of experience please click ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19091001 Language Cantonese / Mandarin Event name Delegation to Foshan 香港與內地中小型會計師事務所粵港澳大灣區交流活動－佛山訪問團 CPD hours 4.5 Contact Ms. Sharon Ngai at sha ...

Forms and downloads

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Basic Financial Ratio Analysis and Implication

1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...

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New Books in Library (August 2014) 2014年度註冊會計師全國統一考試輔導教材Title /Author: 會計/中國注冊會計師協會編. ISBN: 9787509551257 (pbk.) Publisher: 中國財政經濟出版社Year: 2014 Call No.: HF5661 .K8345 2014 Note: Subject: Accounting-- ...

tyt-simon

From: Simon [mailto:simontsao05@yahoo.com.hk] Sent: Friday, April 09, 2010 8:22 AM To: P.T. Comment Letter Cc: Tsang John; ACCA Subject: Re： Conceptual Framework for Financial Reporting -The Reporting ...

Learning Packs

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Sixth Edition Learning Packs

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1spa

From: carmenwong@hktrustees.com To: P.T. Comment Letter Cc: jacqueline shek; ComMem-LAU Ka Shi; Loretta Ma; Wong Gwen; Virginia Lam; candywong@hktrustees.com Subject: CPA Invitation to Comment on IASB ...

Workshop materials

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A Plus

A Plus is the official quarterly magazine of the Hong Kong Institute of Certified Public Accountants. A Plus stands for Accounting Plus. It represents a profession that is rich in career options, stay ...

e-book-guide

Step 1: To login as "Student" at the HKICPA's website: www.hkicpa.org.hk Step 2: Go to "Student Zone" Login here Login as student Go to "Student Zone" Step 3: Go to & ...

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CPAs

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PR-20090303c

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，二零零九年三月三日） 香港會計師公會一紀律委員會於二零零九年一月九日就林智然先生(會員編號：A22716)沒有或忽略遵守、維持或以其他方式應用一項公會頒布的專業準則的行為，命令將林先生從會計師註冊紀錄冊中除名，直至二零一二年一月三十一日，林先生並須支付紀律程序的費用。公會接獲資料指一間由林先生擔任董事的公司，未領有證 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19110701 Language Cantonese Event name Line Dance – Elementary 初級排排舞 Competency Dance Contact Mr. Jacky Chu on 6498 3917 or email at ho@sbshk.com. ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

Others

本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...

Student_statistics_25Aug2015_old

高校/ 课程营运机构名称:课程/ 专业名称:录取学生和毕业生数据录取学生资料：学习模式全日在职制开班数目每班约人数每年收生次数每次收生约人数开课月份校区最近三年(例子: 2014级)录取学生数据：(级)(级)(级)最近三年毕业生数据：(级)(级)(级)

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

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1 Minutes of the 327th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 17 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

aasc-323

1 Minutes of the 323rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 February 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

fraa-06

1 Issue 6 (January 2010) Dear members, Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme 1. T ...

SS-HKFRS1andHKAS27_Rev

Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Control ...

Dec06

Auditing and Assurance Standards Committee Meeting Summary – December 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2006. Members present at the meeting were: Carl ...

231203e

-1 -To: News/Business Editor 23 December 2003 (FOR IMMEDIATE RELEASE) Hong Kong Society of Accountants’ announcement following finalisation of the revised International Accounting Standards on financi ...

July03

1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 22 July 2003. Memb ...

ec245

1 Minutes of the 245th meeting of the Ethics Committee held on Friday, 23 October 2020 at 12:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...

IAP_Paper 2_20220622

信息分类: 保密Information Classification: Confidential Paper 2 Treatment under HKFRS 17 of the Premium-Based Profit Tax (PBPT) applicable to life insurance entities authorized to issue life insurance contra ...

372

1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...

377au

1 Minutes of the 377th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 10 September 2019 at 8:30 a.m. Board Room of the Hong Kong ...

EC20220615251

1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

AASC20230220

1 Minutes of the 406thMeeting of the Auditing and Assurance Standards Committee Date: Monday, 20 February 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...

EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

170411_Cocktail (BJ&SH)_Flyer_1

170411_Cocktail (BJ&SH)_Flyer_1 Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F ...

szlocal(tc)2016_extracted version

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170421_Cocktail (BJ&SH)_Flyer

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170411_Cocktail (BJ&SH)_Flyer

170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...

170327_Cocktail (BJ&SH)_Flyer

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Student_statistics_25Aug2015

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Recommendation template for BAFS Scholarship

Recommendation template for BAFS Scholarship HKICPA/HKABE Joint Scholarships for BAFS 2023-24 2023-24香港會計師公會/香港商業教育學會「企會財」獎學金Recommendation推薦(To be completed by the School Principal /BAFS Panel Head 由 ...

Recommendation template for BAFS Scholarship 2024-25

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Appendices

132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...

Overview for QP students - Practical Experience Competence Grid

The competency-based Practical Experience Framework, which defines the types of skills that individuals should acquire during the period of practical experience before becoming a member of the Institu ...

Learning Resources

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Position Paper on Changes to Practical Experience Framework

28 November 2018 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the comprehensive review of the Practical Experience Framework to ensure the framewor ...

Overview for Authorized Employers and Authorized Supervisors

As an employer/supervisor, your role is vital to the nurturing of our prospective certified public accountants (i.e. QP students) throughout their practical experience journey. Read Recruit the best: ...

20160528_Photography Practice Sessions_May 2016

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in May for members who wish to learn the techniques of butterfly photography. Details are as follows ...

i2c_bc

11 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION POST-IMPLEMENTATION REVIEW: IFRS 3 BUSINESS COMBINATI ...

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COUNCIL ELECTION 2021 IMPORTANT DATES TO NOTE Particulars and date Candidate's action Closing day to receive nomination 15 November 2021 (5:30 pm) 15 November 2021 (5:30 pm) Return to Institute th ...

Important dates to note 2021

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Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

i2c_sme13

19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...

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HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...

frscmm-dec

1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

FRSCMM-Jul

1 Minutes of the 173rd meeting of the Financial Reporting Standards Committee held on Tuesday, 14 July 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

Mem-1209_Issue4

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on "The Outlook of Micro Finance in the Mainland" (21 September 2012) [NEW] China Desk – free information servic ...

BCGA2018_entryform_mainawards

Name of company /organization 公司/機構名稱Annual report for the year ended 年報結算日期Dispatch date of annual report to shareholders /stakeholders 年報寄予股東/其他人士的日期Correspondence details of the contact person 聯絡人通 ...

Teacher_statistics_25Aug2015_old

Summary Statistics of Academic and Professional Qualifications of Teaching Staff involved in the Programme教学团队学历及专业资格概览高校/ 课程营运机构名称:课程/ 专业名称:Number of teaching staff whose highest academic qualificati ...

Teacher_statistics_25Aug2015

Summary Statistics of Academic and Professional Qualifications of the Teaching Staff Involved in the Programme教学团队学历及专业资格概览Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Numbe ...

eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

090327

Property, Infrastructure and Construction Interest Group (PICIG) Tour to Nansha, Guangzhou 27 – 28 March 2009 Date 27 – 28 March 2009 Objective Gain a better understanding of the construction developm ...

090327

Property, Infrastructure and Construction Interest Group (PICIG) Tour to Nansha, Guangzhou 27 – 28 March 2009 Date 27 – 28 March 2009 Objective Gain a better understanding of the construction developm ...

Overview for Authorized Employer / Authorized Supervisor – Major roles and responsibilities of training personnel

The Institute accredits employers on a corporate level under the Authorized Employer (“AE”) scheme to ensure Qualification Programme (“QP”) Students are able to attain the appropriate type and level o ...

Overview for QP students

QP students are required to obtain the appropriate type and level of practical experience under an Authorized Employer or Authorized Supervisor accredited by the Institute and are responsible for achi ...

Overview for QP students - Time requirements

Under section 41(3) of the Professional Accountants By-laws (Cap. 50A), "" (實際經驗) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person prac ...

IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements

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ITIG160419_instruction

Cybersecurity Counter-offensive Asia Pacific Guide What are the rules protecting data in Asia Pacific? What can you do to recover information if you have been hacked? Baker & McKenzie’s The Cybers ...

i2c_eqmethod

4 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD IN SEPARATE FINANCIAL STATEMENTS (PROPOSED AME ...

ed-pn1014_cover

To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...

ed-pn1014_cover

To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...

BCC 2018_Cover Sheet

HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

BCC 2018_Cover Sheet_1

HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

HKICPA Business Case Competition 2018_Cover Sheet

HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

BCC 2018_Cover Sheet_PRC

HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

HKICPA Business Case Competition 2019_Cover Sheet_form

HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

Submission guidelines for HK written report_2020_TC_KL

Copyright 2020 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2020 Submission guidelines for written proposal Submission deadline: 12 October 2020, before 12:00 n ...

HKICPA Business Case Competition 2019_Cover Sheet_PRC_form

HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

HKICPA Business Case Competition 2019_Cover Sheet_PRC

HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...

Submission guidelines for HK written report

Copyright 2021 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2021 Submission guidelines for written proposal Submission deadline: 11 October 2021, before 12:00 n ...

BCC_Mainland_Cover Sheet_2022

HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

Submission guidelines 2022 for HK written report

Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...

Submission guidelines 2022 for HK written report

Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...

Timeline

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Timeline

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Cover Sheet Template 2023 HK Subdegree

HKICPA Business Case Competition 2023 Written Proposal Cover Sheet (For Hong Kong Sub-degree Team) Submission Deadline: 15 October 2023, by 23:59 (Please complete in BLOCK LETTERS. Information provide ...

Cover Sheet Template 2023 HK Undergraduate

HKICPA Business Case Competition 2023 Written Proposal Cover Sheet (For Hong Kong Undergraduate Team) Submission Deadline: 15 October 2023, by 23:59 (Please complete in BLOCK LETTERS. Information prov ...

Cover Sheet_2023

HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

BCC_Mainland_Cover Sheet_2022

HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

BCC_Mainland_Cover Sheet_2022

HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

BCC_Mainland_Cover Sheet_2023

HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

BCC_Mainland_Cover Sheet_2023

HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...

Timeline x

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Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Module D_MPS_Part 2

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BOR_Information_Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

BOR_Information Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

info_leaflet2012

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR_Information Leaflet (with Appendix) (2)

BOR_Information Leaflet (with Appendix) (2) 1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordi ...

ms2711

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

b21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

b21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

techwatch12

Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...

ERForm1021

MBIG seminar – Decoding the Succession Arrangements Concerning Foreigners or Foreign Affairs in the Mainland (解讀內地涉外繼承安排) (MCS-1 Event Code : S-MBIG081021) Enrolment Deadline: 10 October 2008 Operatio ...

R_Mirage Discover 852 Afternoon Tea

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SAVOURIES鹹點DEEP FRIED SHRIMP WONTO ...

Ocean Park_package details

Ocean Park Halloween Fest Package Package A – Neptune’s Restaurant Premium Ticket with The Ghostbusters Feast Set Menu or Mini Ghostbusters Set Menu Package B –Tuxedos Restaurant Premium Ticket with T ...

Olimo - Price List 2023

2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...

GPLTB_2013_TC_extracted

1 前言香港會計師公會非常榮幸能與廣東省地方稅務局（“省地稅”）於2013 年11 月11 日在廣州舉行交流會議，並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件，並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前，請尋求專業意見。會議摘記討論事項A. 個人所得稅A1 A2 A3 派遣到海外關 ...

Nina Hotel TWW _CNY Pudding_CPA

圖片只供參考I 優惠受條款及細則約束I 如有任何爭議，酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點：荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上，可獲免費送貨（只限同一送貨地址） 花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕（900克） HK268 HK198 五香臘味芋頭糕（900克） HK268 HK198 椰汁金糖年糕（900克） HK ...

ITIG140717_shuttlevanmap

ITIG site visit to CITIC Telecom CPC Cloud Data Centre Location map of Shuttle van pick up point Tsuen Wan Multi-Storey Car Park Building, opposite to Luk Yeung Galleria (荃灣多層停車場, 綠楊坊對面)

pr-member-poll-0507-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

Circular_SGIG1601

Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...

newbooks-dec

New Books in Library (Dec 2013) Auditing Title /Author: 國際審計準則2012 /國際審計與鑒證準則理事會. ISBN: 9787509547717 Publisher: 中國財政經濟出版社Year: 2013 Call No.: HF5667 .I58 2012 Subject: Auditing Professional ethics Ti ...

wgbm

Working Group on Building ManagementComposition for 2010 Member Name Firm Name Fung Lak, Philip Chan Ho Yin, Graham Carrie Hui Li Gee Kin, Alvin NEW Wong Chun Bong, Alex Wong Lung Tak, Patrick Yip Ka ...

ITIG101214_shuttle

Information Technology Interest Group (ITIG) Site visit to Cathay Pacific Tuesday, 14 December 2010 Round-trip shuttle service will be provided to pick-up/drop-off at: Admiralty McDonald's, Admira ...

BMW Corporate Community

立即訂閱成為即可獲贈企業限定禮品一份香港會計師公會會員及員工尊享企業會員尊享瀏覽網頁發掘更多禮遇香港會計師公會會員可享有以下尊屬折扣優惠香港會計師公會會員及員工為合資格升級詳情請點擊或掃瞄二維碼。

Techsource_January 2018_fin management

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Spring 2018 Treasury management Introduction The lesson learnt from the global financial crisis (GFC) is that a bank could go under if ...

HKICPA Staff Summary of Investment Entities

Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and HKAS 27 (2011) Separate Financial Statements) HKICPA Standard Sett ...

march

1 Minutes of the 179th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 March 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

fraa-05

1 Issue 5 (December 2009) Dear members, Practice Note 820: The Audit of Licensed Corporations and Associated Entities of Intermediaries (PN 820) 1. In this Alert, we would like to remind practising me ...

frscmm-nov

1 Minutes of the 176th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

Mar04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...

EC20230317255

1 Minutes of the 255th meeting of the Ethics Committee held on Friday, 17 March 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Q ...

EC20230512256

1 Minutes of the 256th meeting of the Ethics Committee held on Friday, 12 May 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Que ...

Workshop Materials and Exam Pre-Seen Materials

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Practical Experience Framework Consultation

31 January 2018 Introduction As a continuation and integral part of the development of the new Qualification Programme ("QP"), the Hong Kong Institute of Certified Public Accountants (the &q ...

Insurance Advisory Panel

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hkfrs-update2015

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...

i2c_rate

22 September 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF REPORTING THE FINANCIAL EFFECTS OF RATE REGULATION Comme ...

i2c_marco

28 April 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF ACCOUNTING FOR DYNAMIC RISK MANAGEMENT: A PORTFOLIO REVALUAT ...