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Disciplinary proceedings in progress as at 31 January 2022

892 Disciplinary proceedings in progress as at 31 January 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 NG, Kwok Ching, Jeremy ...

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Disciplinary proceedings in progress as at 9 September 2021

992 Disciplinary proceedings in progress as at 9 September 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

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AASC20220524

1 Minutes of the 400th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 24 May 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants ...

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sub_dap19

1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 November 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary ...

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264_06

1 Minutes of the 264th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 June 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...

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Disciplinary proceedings in progress as at 1 Nov 2021

892 Disciplinary proceedings in progress as at 1 November 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apri ...

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Disciplinary proceedings in progress as at 15 December 2021

892 Disciplinary proceedings in progress as at 15 December 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

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Paper 1_20221013

1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...

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update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

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AASC20220719

1 Minutes of the 402nd Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 19 July 2022 at 8:30 a.m. Location: Conference Room of the Hong Kong Institute of Certified Public Accou ...

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update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

File Type: pdf | Size: 237 KB

CPD_record-form_v3_reselected_WORD

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2019 to 30 November 2022(This section is not required for members ...

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CPD_record-form_v3_reselected_PDF

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2019 to 30 November 2022 (This section is not required for me ...

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CPD_record-form_pie

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023(This section is not required for members ...

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CPD_record-form_pie

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

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CPD Record form_PIE 2023

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record-form_v2

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20230601278

1 Minutes of the 278th meeting of the Financial Reporting Standards Committee held on Thursday, 1 June 2023 at 8:30 a.m. via videoconference. Members present: Mr. Jim Tang (Deputy Chairman), KPMG Mr. ...

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MPS_D_PartI

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Release Date: 2019-01-10

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MPS_D_PartI

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 ...

Release Date: 2019-01-10

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MPS_D_PartI

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Release Date: 2018-10-23

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ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

ed_ifrss

Release Date: 2014-09-16

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IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

Release Date: 2003-07-04

File Type: pdf | Size: 128 KB

TF event (23

Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...

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TF event (23

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TF event (23

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1363_PD_Risk Management Series_Jan2019

1363_PD_Risk Management Series_Jan2019 13 63 _2 01 81 10 8 Topic/ Programme code Date and time CPD hour Speakers Professional Liability Part I – Requests Friday, 7 December 2018 1.5 Ms. Evelyn Yan for ...

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1363_PD_Risk Management Series_Jan2019

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1363_PD_Risk Management Series_Jan2019

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TF event (04

Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...

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Liflyer_re

An IFRS/HKFRS 17 Insurance Contracts workshop for life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish to d ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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candidate9-cm

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Ren_FB Corporate Offers 2022 Aug Sep

Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...

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The Hong Kong Institute of Chartered Secretaries

The Hong Kong Institute of Chartered Secretaries Supporting organisation Host Supporting organisation Seminar on "Happy 5.25th Birthday Cap 622" Date Monday, 3 June 2019 Time 2:00 p.m. – 5:0 ...

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Flyer_v11_pdf_190530111822

Supporting organisation Host Supporting organisation Seminar on "Happy 5.25th Birthday Cap 622" Date Monday, 3 June 2019 Time 2:00 p.m. – 5:00 p.m. Presenters Mrs. Karen Ho, Consultant, Comp ...

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hkas26

Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...

Release Date: 2019-03-25

File Type: pdf | Size: 398 KB

ED1_Basis conclusion

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

Release Date: 2002-07-30

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ED1_Basis_conclusion

Release Date: 2002-07-30

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1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019 10 08 r1 3_ 19 04 12 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decisio ...

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_190614

1008r13_PD_CFS_190614 10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision ...

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1008r13_PD_CFS_190614

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1008r13_PD_CFS_190614

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1008r13_PD_CFS_190614

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Corporate Finance Series (May-Jun 2019)_v3

10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the genera ...

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Corporate Finance Series (May-Jun 2019)_v3_190906103156

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hksa720cfd

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...

Release Date: 2019-03-25

File Type: pdf | Size: 185 KB

hksa520cfd

2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...

Release Date: 2019-03-25

File Type: pdf | Size: 237 KB

update114

i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...

Release Date: 2019-03-25

File Type: pdf | Size: 594 KB

update056

Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...

Release Date: 2019-03-25

File Type: pdf | Size: 421 KB

MPS_B_PartII

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Release Date: 2019-01-10

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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 ...

Release Date: 2019-01-10

File Type: pdf | Size: 5 MB

MPS_B_PartII

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Release Date: 2018-10-23

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DC order_1096F_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

Release Date: 2018-01-16

File Type: pdf | Size: 354 KB

DC order -0584F_1

1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...

Release Date: 2016-04-26

File Type: pdf | Size: 41 KB

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 ...

Release Date: 2015-11-12

File Type: pdf | Size: 949 KB

order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

Release Date: 2015-09-14

File Type: pdf | Size: 312 KB

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

Release Date: 2013-11-29

File Type: pdf | Size: 126 KB

Shell_application form

DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...

Release Date: 2013-11-20

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Shell_application form_old

Release Date: 2013-10-09

File Type: pdf | Size: 1 MB

ed_bplan

Exposure Draft ED/2013/4 March 2013 Comments to be received by 25 July 2013 Defined Benefit Plans: Employee Contributions Proposed amendments to IAS 19Defined Benefit Plans: Employee Contributions (Pr ...

Release Date: 2013-03-25

File Type: pdf | Size: 125 KB

D-10-0492C

Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...

Release Date: 2013-01-15

File Type: pdf | Size: 316 KB

order-20120117

Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...

Release Date: 2013-01-15

File Type: pdf | Size: 316 KB

jeffrey-au-order

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

Release Date: 2011-04-21

File Type: pdf | Size: 265 KB

qp-enrol-form-jul

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

Release Date: 2010-07-02

File Type: pdf | Size: 348 KB

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

Release Date: 2006-10-19

File Type: pdf | Size: 135 KB

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

Release Date: 2005-04-29

File Type: pdf | Size: 67 KB

D15

IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...

Release Date: 2005-03-22

File Type: pdf | Size: 81 KB

sas100

SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...

Release Date: 2004-09-03

File Type: pdf | Size: 144 KB

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Disciplinary proceedings in progress as at 31 January 2022

Disciplinary proceedings in progress as at 9 September 2021

AASC20220524

sub_dap19

264_06

Disciplinary proceedings in progress as at 1 Nov 2021

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Paper 1_20221013

update277

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Liflyer_re

Liflyer_re_190918172215

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Flyer_IFRS_HKFRS17 Life Insurance deep dive application_FULL_191015183202

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

candidate9-cm

Ren_FB Corporate Offers 2022 Aug Sep

The Hong Kong Institute of Chartered Secretaries

Flyer_v11_pdf_190530111822

hkas26

ED1_Basis conclusion

ED1_Basis_conclusion

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019

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1008r13_PD_CFS_190614

1008r13_PD_CFS_190614

1008r13_PD_CFS_190614

1008r13_PD_CFS_190614

Corporate Finance Series (May-Jun 2019)_v3