techwatch156
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch156
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Comment letters
Comment letters Classification and Measurement of Share-based Payment Transacti
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976r3_EandT_StudentExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
techwatch151
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch151
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
PDCT & PDHKT flyer & HK Application
PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...
20150417_MPSI_D
Module Preparation Seminar (Jun 2015) Major or Difficult Syllabus Topics (Part I) Prepared by Angela Nip 2 Topic 1: Profits Tax -Taxability and Deductibility Here’s some highlighted notes extracted f ...
20150417_MPSI_D
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e4_15
RIFRestructuring and Insolvency FacultyHong Kong Institute of CPAsRestructuring and Insolvency Faculty Executive Committee (RIFEC)Composition for 2015CategoryNameHKICPAmembersNG, Mat (Chair)CHAN, Wai ...
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224
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 September 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
PAIB150205-13
About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
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Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
Module A (Dec 2015)_Answer
Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...
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New Books in Library (May 2015) Accounting Title /Author(s): International financial reporting standards : required for annual reporting periods beginning ... /International Accounting Standards Board ...
Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
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FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...
Comment Letters
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1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
i2c_cfup
2 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFTS ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015 ...
December
Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 31 August 2015 Enrolment Result 14 September 2015* Module Commencing 21 September ...
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Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...
ETS_Module A
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Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
techwatch150
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch150
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
sponsorshippackage
National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
222
1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
ApplicationForm_Jun2015_MPS
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_ETS
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
Cir_BP_IFRS2015RED
2015 International Financial Reporting Standards IFRS (Red Book) Available at bulk purchase price Discount offer Closing date: 17 April 2015 If there are more than ten orders received from members, th ...
ed_ias1028
Exposure Draft ED/2015/7 August 2015 Comments to be received by 9 October 2015 Effective Date of Amendments to IFRS 10 and IAS 28Effective Date of Amendments to IFRS 10 and IAS 28 Comments to be recei ...
1170_31Jan2018_edited
, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...
976r2_EandT_TeacherExpressOnline_140912
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...
Flashcard_Module D(5th edition)
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225
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2015 at 8:30 a.m. in the Room 5 of the Hong Kong Institute of Certified Public Accountants, 27/F ...
223
1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
220
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 March 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
HSU_BBA_11Mar2019
Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : The Hang Seng University of Hong Kong Curriculum: QP Core Modul ...
HSU_BBA_17July2019
Name of Accredited Programme : BBA (Hons) with Accounting Concentration (retitled as BBA (Hons) in Professional Accountancy from 2019/20) Mode of Study : Full-time Offering Institution/Course Provider ...
ETS_Module_B
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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
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 ...
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Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Dec 16)_Answer
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publication
HONG KONG SOCIETY OF ACCOUNTANTS 5 September 2001 Purchase of Publications Name: _____________________________________ Status: Member /Student /Non-member Member /Student Number: ____________________ ...
Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Exam Technique Seminar_Module A
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ifrs-conference4
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
976r2_EandT_StudentExpressOnline_140912
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...
Mem Practice sponsorship & Prizes form_AD2015
Mem Practice sponsorship & Prizes form_AD2015 ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Cer ...
Comment Letters
Comment letters Improving the Structure of the Code of Ethics for Professional Accountants
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SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
ApplicationForm_Jun2015_MPS_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_ETS_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
wpe150114
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
20150410_MPSI_A
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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 ...
wkshop4
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wk20150910
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
QP ETS (FE)_for upload
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Circular_Jan2015
Dear members, The Singing Interest Group has organized a series of training courses ranging from singing, guitar playing to studio recording. Here are the details: Course No. Class Dates No. of Sessio ...
ifrs-conference
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference3
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference2
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference1
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
wks15q1_old
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
ed_reqview
August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...
Flyer_2015recruitment_v3
The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
compar_15dec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
compar_June15
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
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The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
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4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...
sub_strategy1519
4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...
Flyer_Jun2015_MESharingForum
Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...
Performance statistics_D15_to promotion
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...
Cir_BP_IFRS2015GREEN
A Guide through IFRS 2015 (Green Book) Available at discounted price! A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-reference ...
Circular_SNIG1511-1601
Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between November to January for members who wish to hone their skills at this cue sport. Beginner ...
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 ...
tue1507
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
20151008_FE_upload
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newbooks-may
New Books in Library (May 2012) General Accounting and Related Knowledge Title /Author: Accounting information systems /George H. Bodnar, William S. Hopwood ISBN: 9780132871938 Publisher: Upper Saddle ...
Reviewers' Comments 2015
Reviewers' Comments 2015 P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...
Reviewers' Comments 2015
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CO-rewrite - non transitional QA
When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...
1348F_5June2019_DC order_Redacted
* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
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喜來登舞蹈尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓(13th Floor, BCC Building, 25-31 Carnarvon Road, TST)
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Globalization has continued to be a key driver for corporate growth. When your clients go global, you should too. LexisNexis offers a selected collection of international tax and accounting titles. Wi ...
Disciplinary proceedings in progress as at 25 August 2016
Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...
mar
1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
219
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
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Module D Supplement 20162
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mainland-universities-list
Mainland universities accredited by the Institute Universities Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会大学联合国际学院Capital University of Economics a ...
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Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...
Circular_RSCPAD2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...
wpe150424
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
S027Champion
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
ITIG151017
IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...
ITIG151017
IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...
Circular_CPABC2015
CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...
Previous submissions
Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...
candidate9-cm
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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 ...
UIC_Elite_programme_policy
Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...
Flyer_Jun2015_FESharingForum
Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...
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Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
CPA_Football_Competition15-16
CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
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 ...
Best_Written_Report_1
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
Best_Written_Report
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
tuewks0406
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
Exam Technique Seminar_Module C
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Shangri-La 2023 Sep KHHK
香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...
tue1518
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
YMSC150919
September is upon us and the Mid-Autumn Festival is coming. Do you want to make your own moon cake to celebrate the festive season? Join our moon cake making class and bring home a box of specially-ma ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
wacifrs
1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...
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20150505_MPSII_B
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ETS_Module A
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ecart2
1 This guidance is for general reference only. The Institute, Ethics Committee and the staff of the Institute do not accept any responsibility or liability in respect of the guidance and any consequen ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
ETX_Module_C
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETX_Module_C
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CFIG151130
Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...
jazz_nov
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151124
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151117
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_oct
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151013I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151013E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
150908I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150908E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_aug
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_july
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_june
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
PICIG150423
The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...
PICIG150423
The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...
jf_apr
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jazz_may
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
FSIG150331
Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...
FSIG150331
Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...
jf_feb
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
mar
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
jazz_mar
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
feb
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
feb_old
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
jazz_feb
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jazz_jan
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jan
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
HK_Reviewers_Comments_2015
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...
HK_Reviewers_Comments_2015
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...
mem_practice_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
Mem Practice sponsorship form_AD2015
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
mem_practice_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
i2c_ias1
12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...
976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
ed_ifrs15
Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
ed_ifrs15_1
Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
Comment Letters
Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements
Comment Letters
Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements
BRIGE_practice schedule_1502-3
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
Final Examination
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Web_HK18SO
Hong Kong 18 Symphony Orchestra Offer The HK 18 Symphony Orchestra (HK18SO) has spiced up its discount to our members for the concert, A Night of Tchaikovsky to be held on Saturday, 29 September 2012. ...
taxlink9_160129
Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...