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2018_ApplicationForm

Outstanding BAFS Student Awards 2018 2018「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examination who have achieved an excellent result in ...

Release Date: 2018-06-07

dig160903

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

Release Date: 2016-08-23

File Type: pdf | Size: 700 KB

S161031S

香港會計師公會講座：如何處理好中國稅務局的稅務調查(再度開辦) 課程編號: 中國稅務局近年致力於打擊企業逃稅和避稅活動。在這講座中，主講嘉賓將會探討如何處理好中國稅務局的稅務調查，內容包括： (一) 税務調查的種類及《關於展開2015年稅收專項檢查工作的通知》的解讀與分析(二) 稅務局的審核與會面過程，包括：稅務局如何選擇調查的對象、審核的程序及所涉及的稅務問題、怎樣有效地處理與稅務局的會面和 ...

Release Date: 2016-08-19

File Type: pdf | Size: 406 KB

dig160903-1

Release Date: 2016-08-16

File Type: pdf | Size: 702 KB

tfp160311s

香港會計師公會講座：如何處理好中國稅務局的稅務調查課程編號: TFP160311S 中國稅務局近年致力於打擊企業逃稅和避稅活動。在這講座中，主講嘉賓將會探討如何處理好中國稅務局的稅務調查，內容包括： (一) 税務調查的種類及《關於展開2015年稅收專項檢查工作的通知》的解讀與分析(二) 稅務局的審核與會面過程，包括：稅務局如何選擇調查的對象、審核的程序及所涉及的稅務問題、怎樣有效地處理與稅務局的 ...

Release Date: 2015-11-23

File Type: pdf | Size: 358 KB

150912

Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...

Release Date: 2015-08-21

File Type: pdf | Size: 821 KB

1509121

Release Date: 2015-07-27

File Type: pdf | Size: 823 KB

HKICPA Outstanding BAFS Award 2020_Application Form_website

HKICPA Outstanding BAFS Award 2020_Application Form_website Outstanding BAFS Student Awards 2020 2020「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BA ...

File Type: pdf | Size: 329 KB

hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

File Type: pdf | Size: 387 KB

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 ...

File Type: pdf | Size: 868 KB

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

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

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」) ...

Release Date: 2016-12-30

File Type: pdf | Size: 324 KB

Circular_SGIG160317

Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...

Release Date: 2016-02-18

File Type: pdf | Size: 381 KB

Circular_SGIG160224

Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...

Release Date: 2016-01-14

File Type: pdf | Size: 475 KB

tfp160127s

香港會計師公會講座：中國稅法下的避税與反避税-對企業的特別納稅調整及其應對方案課程編號: TFP160127S 現今有很多跨境企業嘗試以不同的稅收計劃來免除、減少或延遲繳納企業所得稅或其他相關稅項。在這講座中，主講嘉賓將會探討在中國稅法下的避稅與反避稅-對企業的特別納稅調整及其應對方案，內容包括： (一) 了解特別納稅調整的適用範圍及對跨境交易的影響(二) 轉讓定價及同期資料、成本分攤協議、受控 ...

Release Date: 2015-11-23

File Type: pdf | Size: 362 KB

pr-20151105-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，二零一五年十一月五日）香港會計師公會轄下一紀律委員會於二零一五年九月二十一日就呂敬文先生(會員編號：A02719) 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，對呂先生作出譴責，並命令他須繳付罰款五萬港元予公會。此外，呂先生須支付紀律程序的費用一萬九千四百三十七港元。呂先生是呂敬文會計師事務所的獨資經營者 ...

Release Date: 2015-11-04

File Type: pdf | Size: 244 KB

pr_20151027-cn

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，二零一五年十月二十七日）香港會計師公會轄下一紀律委員會於二零一五年九月十八日就林健良先生(會員編號：A19358) 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，對林先生作出譴責，並命令他須繳付罰款五萬港元予公會。此外，林先生須支付紀律程序的費用二萬八千六百九十六港元。林先生是林健良會計師事務所(「執業 ...

Release Date: 2015-10-27

File Type: pdf | Size: 267 KB

Circular_SGIG150803

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...

Release Date: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150803_1

Release Date: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150608_v2

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...

Release Date: 2015-04-27

File Type: pdf | Size: 398 KB

Circular_SGIG150330

Release Date: 2015-03-04

File Type: pdf | Size: 398 KB

pr-020602-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，二零一五年二月六日）香港會計師公會轄下一紀律委員會於二零一五年一月十六日命令將劉俊傑先生(會員編號：A24844)的名字由二零一五年二月二十七日起從專業會計師註冊紀錄冊中除名，為期九個月。此外，劉先生須支付紀律程序的費用四萬七千三百二十四港元。劉先生被裁判法院裁定六項猥褻侵犯的罪名成立，被判監禁19個星期。公會經考 ...

Release Date: 2015-02-06

File Type: pdf | Size: 236 KB

Circular_SGIG150122_Ensemble_rv

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

Release Date: 2014-12-15

File Type: pdf | Size: 415 KB

Circular_SGIG150119_rv

Release Date: 2014-12-15

File Type: pdf | Size: 399 KB

pr-1117b-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，二零一四年十一月十七日）香港會計師公會轄下一紀律委員會於二零一四年十一月三日就趙家榮先生(會員編號：F05688)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，對趙先生作出譴責，並命令他須繳付罰款五千港元予公會。此外，趙先生須支付紀律程序的費用共一萬八千七百六十五港元。趙先生為公會的非執業會員。公會早前接 ...

Release Date: 2014-11-17

File Type: pdf | Size: 251 KB

pr-1110-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，二零一四年十一月十日）香港會計師公會轄下一紀律委員會於二零一四年十月二十七日命令將司徒浩基先生(會員編號：A30880)的名字由二零一四年十二月八日起從專業會計師註冊紀錄冊中除名，為期六個月。此外，司徒先生須支付紀律程序的費用一萬九千二百零七港元。司徒先生被裁判法院裁定一項猥褻侵犯及一項遊蕩導致他人擔心的罪名成立。 ...

Release Date: 2014-11-10

File Type: pdf | Size: 242 KB

pr0815-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，二零一四年八月二十六日）香港會計師公會轄下一紀律委員會於二零一四年八月十五日就崔耀中先生(會員編號：A31031)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，對崔先生作出譴責，並命令他須繳付罰款二萬港元予公會。此外，崔先生須支付紀律程序的費用共一萬四千六百八十一港元。崔先生因遊蕩及盜竊而分別違反了香港法 ...

Release Date: 2014-08-25

File Type: pdf | Size: 194 KB

pr-1119-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懲處（香港，二零一三年十二月二十日）香港會計師公會轄下一紀律委員會於二零一三年十一月十九日就朱加泉先生(會員編號：A31614)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，對朱先生作出譴責。此外，朱先生亦須支付紀律程序的費用港幣二萬一千四百六十六元。公會早前接獲資料，指朱先生沒有適當地完成一項安排審計的服務。在 ...

Release Date: 2013-12-18

File Type: pdf | Size: 208 KB

pr-1111-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懲處（香港，二零一三年十二月二日）香港會計師公會轄下一紀律委員會於二零一三年十一月十一日就鄔華倫先生(會員編號：A09966)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，對鄔先生作出譴責。此外，鄔先生須支付紀律程序的費用港幣二萬三千四百八十一元。鄔先生為艾登會計師事務所的獨資經營者。公會發現艾登會計師事務所的網 ...

Release Date: 2013-12-02

File Type: pdf | Size: 185 KB

Regal Hotel

Regal Green Card Membership Application Form會員申請表格(Please complete the form and submit it to our restaurant associates. Thank you.) Personal Particulars 個人資料(PLEASE FILL IN BLOCK LETTERS 請以英文正階填寫) * H ...

Release Date: 2013-05-15

File Type: pdf | Size: 183 KB

pr-0412-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及一執業法團作出紀律懲處（香港，二零一三年四月十二日）香港會計師公會轄下一紀律委員會於二零一三年三月十二日就蔡國文先生(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)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，對蔡先生及其會計師事務所作出譴責，並命令他們須繳付罰款五萬港元予公會。他們 ...

Release Date: 2013-04-12

pr-20120604-tc

1 致：編採主任及記者：會計專業成就香港蛻變為金融重地A Plus 六月號現已出版，本期專題包括公會在即將離任的行政總裁張智媛的任期內所創造的各種成就，也探討會計師事務所如何對為人父母的員工作出支援、會計師與律師合組跨界別的事務所，以及了解世界自然基金會香港分會財務總監區慕英轉職非牟利機構的原因（香港，六月四日） — 過去二十年，香港會計師公會見證了B 股及H 股的誕生、強積金計劃的推行、企業管 ...

Release Date: 2012-06-04

File Type: pdf | Size: 163 KB

2018 Level 1CaseQuestionsEngFinal

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 ...

File Type: docx | Size: 175 KB

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 ...

File Type: docx | Size: 206 KB

2022 Level 2 Case Questionsfinal

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 2)Case backgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 205 KB

HKBN Handbill 20230430 Chinese

計劃詳情： 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...

File Type: pdf | Size: 702 KB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Release Date: 2015-03-20

File Type: pdf | Size: 5 MB

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

MPFA_consultation_paper

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC)

Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC) HKICPA Qualification ProgrammeCompetence BlueprintAppendix 2 Competence BlueprintTable of ContentsPageAbbreviation34FAR9AA13TAX1 ...

File Type: pdf | Size: 729 KB

Ren_FB Corp Offers 2023 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, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 346 KB

Ren_FB Corp Offers 2023 Oct

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Ren_FB Corp Offers 2023_Nov

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Ren_FB Corp Offers 2023 Dec

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Ren_FB Corp Offers 2023 Jan

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Ren_Corporate Offers 2023 Apr

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Ren_FB Corporate Offers 2023 May

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Ren_FB Corp Offers 2023 Jun

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Ren_FB Corp Offers 2023 Jul

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Ren_FB Corp Offers 2024 June

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Ren_FB Corp Offers 2024 Jul

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Ren_FB Corp Offers 2024 Sep

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Ren_FB Corp Offers 2024 Oct

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Ren_FB Corp Offers 2024 Nov

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PR_20180409_TC

1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一八年四月九日）香港會計師公會轄下一紀律委員會，於二零一五年九月八日裁定執業會計師王德文先生（會員編號：F02863）及中瑞岳華（香港）會計師事務所（事務所編號：1140）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業標準。兩名答辯人須各自繳付罰款10,000港元並共同繳付公會紀律程序費用95,40 ...

Release Date: 2018-04-09

File Type: pdf | Size: 211 KB

Circular_GK130525_rv

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

Release Date: 2013-04-17

File Type: pdf | Size: 304 KB

Circular_GK121027_2

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

Release Date: 2012-09-14

File Type: pdf | Size: 301 KB

Circular_GK121027_2

Release Date: 2012-08-15

File Type: pdf | Size: 302 KB

Circular_GK120512

Go – Karting in Shenzhen Following the over-whelming response to our first go-karting event in October 2011, the Institute is organising another go-kart weekend at Xtreme Speedway in Shenzhen. This wi ...

Release Date: 2012-02-08

File Type: pdf | Size: 299 KB

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

Release Date: 2011-09-14

File Type: pdf | Size: 249 KB

PR_20210923_TC

1 香港會計師公會對一間會計師事務所、一名執業會計師及一名會計師作出紀律處分（香港，二零二一年九月二十三日）香港會計師公會轄下一紀律委員會，於二零二一年八月十二日就畢馬威會計師事務所（事務所編號：0035）、會計師余玉萍女士（會員編號：A27591）及執業會計師余慧心女士（會員編號：A18931）（分別稱為「第一、第二及第三答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予 ...

File Type: pdf | Size: 479 KB

MPS_D_PartII

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: 2018-04-19

File Type: pdf | Size: 727 KB

i110517

Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and the Urban Renewal AuthorityUrban Renewal Authority Urban Renewal Authority Urban Renewal AuthorityUrban Renewa ...

Release Date: 2011-04-18

File Type: pdf | Size: 152 KB

MPS_D_PartII

File Type: pdf | Size: 725 KB

ed_nssb

IFRS Foundation Exposure Draft April 2021 Comments to be received by 29 July 2021 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standa ...

File Type: pdf | Size: 393 KB

MPS_D_PartII

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update039

Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

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Message to members: Exposure Draft of the Code of Ethics

New video introduction to the Exposure Draft of the Code of Ethics for Professional Accountants on AML/CTF compliance The amended Anti-Money Laundering and Counter-Terrorist Financing Ordinance (AMLO) ...

Release Date: 2020-10-08

Lily Chung_expired

Professional Ethics in Business Ms Lily CHUNG Executive Director Hong Kong Business Ethics Development Centre Community Relations Department, ICAC 8 September 2018 Roles of PAIBs Advisor Guardian “It ...

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Lily Chung

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SAT_2014_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2017-03-24

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SAT_2013_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2017-03-24

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_upated 20 Mar

Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserved —— Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserve ...

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speaker_ppt_170327

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ASIFMA Invitation

Keynote Debate: Will China Be Able to Navigate a Soft Landing? Mark Austen Chief Executive Officer, ASIFMA, Hong Kong. Mark was formerly with the Association for Financial Markets in Europe (AFME). He ...

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8

HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...

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Pudao Wines November Monthly Promotion

PRICE: HK750 MEMBER’S PRICE: HK563 PRICE: HK625 MEMBER’S PRICE: HK469 DON MELCHOR PUENTE ALTO 2010 CHÂTEAU DE PIBARNON 2010 “Refined and elegant, with silky tannins behind the mineral, macerated ...

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aptitude-test-form

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...

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141124

Tips on dealing effectively with Hong Kong tax audits and investigations Programme Code: TFA A tax audit or investigation can be a very time-consuming exercise, which can sometimes take more than a ye ...

Release Date: 2014-10-20

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Flyer_Dec2014

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2014 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

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Flyer_Dec2014

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Flyer_Dec2014

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PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

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PICIG141105

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PCRC_201406

Revision Course for Candidates taking the Practising Certificate (“PC”) Examination on Law paper June 2014 Session The Institute will offer the following 36-hour revision course for candidates sitting ...

Release Date: 2014-01-20

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140226

Speaker Mr. Stephen Chik Head of Project Engineering MTR Corporation Chairman Mr. Raymond Chan Member, PICIG Organising Committee Date 26 Feb 2014, Wednesday 6:30 p.m. – 8:00 p.m. Venue Theatre of the ...

Release Date: 2014-01-16

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140124

China tax updates from the Institute's meeting with the State Administration of Taxation Programme Code: TFS The Institute held an annual liaison meeting with the State Administration of Taxation ...

Release Date: 2014-01-07

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131210

VAT reforms in China -The impact on multinational corporations and the future direction of the VAT programme Programme Code: TFS The first phase of the value added tax (VAT) pilot programme has been i ...

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qp-mod

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2013 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

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qp-mod

Release Date: 2013-09-24

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hkila_131002

HKILA CPD Seminar Date: 02 October 2013 Time: 7:00pm to 9:00pm (registration starts at 6:45pm) Venue: Lecture Theatre A001, G/F, Hong Kong Design Institute, 3 King Ling Road, Tseung Kwan O, N.T. Green ...

Release Date: 2013-09-06

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130112

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Hong Kong Station Date 12 January 2013, Saturday Time 10:00 am – 12:00 pm Programme MTR Airport Express at Hong Kong Stati ...

Release Date: 2012-12-07

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featuredbooks-nov

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Not-for-profit Accounting Books E-boo ...

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featuredbooks-oct

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Circular

CPA Summer Concert 2012 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environment. Solo, duo or group s ...

Release Date: 2012-07-18

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A5g

43 CIR advised that what was a reasonable time for determining an objection by the Commissioner must be considered in the light of all the circumstances: see Nina T.H. Wang v. CIR (1994) 4 HKTC 15 at ...

Release Date: 2012-03-29

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A5f

42 (e) On-line forms/filing The Institute would like to ask: (i) Whether the IRD could simplify the filing procedures for various forms, e.g. allowing the use of standard on-line forms, which the taxp ...

Release Date: 2012-03-29

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draftQA1

IFRS for SMEs General, Issue 1 Application of the IFRS for SMEs for fi nancial periods ending before the IFRS for SMEs was issued September 2011Es G he SM pplic era Es Iss a ndi Draft Q&A Response ...

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AppForm_RC_1009

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

Release Date: 2011-01-13

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eth-minutes-213

1 Minutes of the 213th meeting of the Ethics Committee held on Friday, 18 December 2009 at 10:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung Hous ...

Release Date: 2010-03-11

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AASC-30-2nd

1 za Minutes of the 302nd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 June 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

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AASC-30-1st

1 za Minutes of the 301st Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 May 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...

Release Date: 2009-06-22

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RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

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aams-mar

-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...

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aams-feb

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 February 2009. Members present at the meeting were: ...

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RC-AppForm200905

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AppForm_RC_Feb09

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IRD_060608

1 6 June 2008 Our Ref.: C/TXG, M56672 Mr. Chiu Kwokkit Assistant Commissioner of Inland Revenue, Unit 1 GPO Box 132 Hong Kong Dear Mr. Chiu Source of Profits Thank you for your letter dated 2 May 2008 ...

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ED-IFRS6-IFRS1

Exposure Draft of Proposed AMENDMENTS TO IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES AND IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be receive ...

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Lee Shu Yan Simon 16-Sep-2004

16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...

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Swire 3-Sep-02

I, Swire Pacific Ltd. 8385 /F, QueenswTawyo, Pacific Hon Pl ceK I' g Tel: (852) 2840 8828 Fax: (852) 2877 2098; G.P,O. Box 1 Hong ton 3 Septembe2r 002 Mr. Alvin Wong, President, Hong Kong Societ ...

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IAS_COMMENT

Summaryo f commentsr equestedin the FA SC's Invitation to Commen! Paragrapnhu mbersc orrespondto thosea ppearingin the FASC'sI nvitationt o Comment. Aaree Disaaree Comment IAS 1, Presentationo ...

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160802-letter

*m.MBilii\. HONG KONG SOCIElY OF ACCOUNTANTS (Incorporatebdy t he ProfessionaAl ccount.ntsO rdinanceC. ap5. 0) m .II J\ t 1LI j] . 11-:.\ (!.g 4th Floor, Tower Two, Lippo Centre, 89 QueenswayH, ong ...

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160802-letter

Release Date: 2002-08-28

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auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

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Corporate Govemance

73 CORPORATE GOVERNANCE STATEMENT 74 CORPORATE GOVERNANCE STATEMENT !"# Responsibilities of Council The objects of the Society are stipulated in section 7 of the Professional Accountants Ordinanc ...

Release Date: 2001-11-15

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2013 12- Flyer (For AD)-Web version

2013 12- Flyer (For AD)-Web version The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2013 session. The MPS aims at helping QP candidates to reinfor ...

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2014 06- Flyer (For AD)-Web version

2014 06- Flyer (For AD)-Web version The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2014 session. The MPS aims at helping QP candidates to reinforce t ...

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Circular_SgIG130907 (rv)

Circular_SgIG130907 (rv) CPA Summer Concert 2013 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environm ...

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Ethics

ETHICS: THE FUNDAMENTAL PRINCIPLES HKICPA has detailed five foundational principles to guide accountants in all their dealings with clients and colleagues. A professional accountant in public practice ...

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i2c_coepartg-old

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

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QP Scholarships Nomination Form_2021_sub-degree_2

Qualification Programme ("QP") Scholarships 2021 Nomination Form (for sub-degree) Notes The completed form should be returned to the Department of Accountancy/ School of Business of the Inst ...

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QP Scholarships Nomination Form_2021_degree

Qualification Programme ("QP") Scholarships 2021 Nomination Form (for undergraduate) Notes The completed form should be returned to the Department of Accountancy/ School of Business of the I ...

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CPD Requirements and Compliance Audit

CPDRequirements 56 Statutory Requirement One of the statutory requirements for CPAmembership renewalObjectivesDevelop and maintain members’ professional competenceStrengthen public confidence andtrust ...

CPD Requirements and Compliance Audit_v10

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update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

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Module B 6th Edition Flash Card

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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 ...

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1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

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Module B 6th Edition Learning Pack_Part 2

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featuredbooks-aug

1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON ...

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pr20130110-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost su ...

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1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

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DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

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20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

Release Date: 2014-12-02

DD-ReviewConstitution_PartII

REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...

ED-ReviewConstitution_PartII

acc_DD-ReviewConstitution_PartII

DD-ReviewConstitution_PartII

audite

A GUIDE FOR EFFECTIVE AUDIT COMMITTEES By The Audit Committee Guide Review Task Force of The HKSA Corporate Governance CommitteeHong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre, 89 ...

Release Date: 2002-02-04

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Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

1278F_Reasons for decision_Redacted

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

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update 284

Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...

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Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

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Statement 1500 2 Marchclean

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1_500_Dec 2023

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1_500_r

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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 ...

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D-15-1117P_DC order_Edited

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

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MPS_Module_B_Part_I_Jun2017

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DC order-0852-0427

IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...

Release Date: 2016-04-27

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sub-rules

3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...

Release Date: 2013-07-08

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FE (Jun 16) Paper I_Answer

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FE (Jun 16) Paper I_Answer_1

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

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Module 9

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3_283

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Module B (5th edition)_Part 2

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pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

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newbooks-nov

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Nov 2010 2010) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...

Release Date: 2010-11-02

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pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

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update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

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iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

Release Date: 2004-05-28

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IASB-ED05-ig

Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...

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i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

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Policy_UIC Elite Prog_160726

Policy for the UIC Elite Programme ( Policy for the UIC Elite Programme (Policy for the UIC Elite Programme ( Policy for the UIC Elite Programme ( Policy for the UIC Elite Programme ( Policy for the U ...

Release Date: 2016-07-26

Policy_會計精英計劃 HKICPA and UIC-updated on 20160726

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update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...