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911r8_InfoSheet_Aug 23_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

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911r7_InfoSheet_Jul_2023_EN

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911r6_InfoSheet_Jun_2023_EN

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20220930contacts

“臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證”聯繫資料聯繫資料請參閱以下相關資料：關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務 ...

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20220930contacts

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911r5_InfoSheet_May 24_EN

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2024_Pre Exam Tech Seminar_Paper 2A_Printing

PRE-EXAM. TECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education Ltd1SOME STATISTICAL DATA 統計數據2 Q.1 Q.2 Q.3 Q.4 Q.5 Q.6 Q.7 Q. ...

File Type: pdf | Size: 66 MB

CL24_MSCI

7 World Trade Center 250 Greenwich Street 49th Floor New York, NY 10007 United States Office: T 1 212 804 3900 F 1 212 804 2919 msci.com 25 October 2024 Standard Setting Department Hong Kong Inst ...

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cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

Release Date: 2013-07-18

File Type: pdf | Size: 18 MB

hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

Release Date: 2019-03-25

File Type: pdf | Size: 492 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

Release Date: 2010-12-02

File Type: pdf | Size: 753 KB

rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

File Type: pdf | Size: 595 KB

ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

File Type: pdf | Size: 426 KB

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 ...

Release Date: 2016-03-24

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qa-report2015

Release Date: 2016-03-24

File Type: pdf | Size: 2 MB

Report of the Council

18 REPORT OF THE COUNCIL FOR 2001 19 REPORT OF THE COUNCIL FOR 2001 !"#%&' The Council Report for 2001 covers the activities of the Council for the period from 4 October 2000 to 30 Octobe ...

Release Date: 2001-11-14

File Type: pdf | Size: 7 MB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18112401 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 1 Contact info@marathontrainingcentre.com.hk Descri ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052901 Language Cantonese with English terminology Event name Seminar on HKFRS 16 Leases-New requirements under HKFRS 16 CPD hours 1.5 Level 2 - ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19062701 Language Cantonese with English terminology Event name Workshop on HKFRS 16 Leases: How to apply HKFRS 16 (Re-run) CPD hours 3.5 Level 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19072401 Language English Event name Analyzing Warrants – The Basics CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 fo ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19072401 Language English Event name Cybersecurity Threats and Privacy CPD hours 1.5 Level 1 - Foundation Support programme Yes Contact 2287 7381 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SQPE19102401 Language English Event name Module Preparation Seminars on QP Modules (December 2019 Session) - Module C (Part II) Contact 2287 7529 or 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102402 Language Cantonese Event name Photography Gatherings (1B) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 7009 o ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102401 Language Cantonese Event name CPA Golf Tournament 2019 Enrolment restrictions HKICPA members only Contact Payment & enrolment status ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19102401 Language Cantonese Event name Financial Gimmicks II CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 for Paymen ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19111701 Language Cantonese Event name From CPA to CPA Plus (FCCP) CPD hours 12.0 Level 2 - Intermediate Contact 2287 7381 for Payment & Enrol ...

pn900clarified

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...

Release Date: 2019-03-25

File Type: pdf | Size: 263 KB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

Release Date: 2019-03-25

File Type: pdf | Size: 417 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

Release Date: 2019-03-25

File Type: pdf | Size: 127 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

Release Date: 2019-03-25

File Type: pdf | Size: 820 KB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_D_PartI

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 1 MB

MPS_D_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 1 MB

Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

File Type: pdf | Size: 3 MB

ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

Release Date: 2017-04-20

File Type: pdf | Size: 239 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2017-02-06

File Type: pdf | Size: 367 KB

Full_proposal2017-18

Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...

Release Date: 2017-01-10

File Type: pdf | Size: 367 KB

Full_proposal2017-18_1

Release Date: 2017-01-10

File Type: pdf | Size: 367 KB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2015-05-20

File Type: pdf | Size: 353 KB

24jan2014m-a

Release Date: 2013-12-30

File Type: pdf | Size: 111 KB

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

Release Date: 2013-12-19

File Type: pdf | Size: 664 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

Release Date: 2013-11-19

File Type: pdf | Size: 271 KB

ip-regulatory-framework_old

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

Release Date: 2013-10-28

File Type: pdf | Size: 222 KB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 2 MB

IC-ISRE2400

October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

Release Date: 2007-12-20

File Type: pdf | Size: 215 KB

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

ed_IAASB_ISA550

ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

ed_IAASB_ISA550

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

Budget Prpsls 2017-18(submission)170110_full set

Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...

File Type: pdf | Size: 166 KB

ED_PIEtoISA7002602

International Standards on Auditing Proposed Narrow Scope Amendments to: • ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and • ISA 260 (Revised), Communication with Thos ...

File Type: pdf | Size: 399 KB

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 4 MB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

IAASB-Consultation-Strategy-2024-2027

International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

File Type: pdf | Size: 469 KB

hksir400

Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...

Release Date: 2019-03-25

File Type: pdf | Size: 796 KB

ed_qms

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of ...

File Type: pdf | Size: 922 KB

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

File Type: pdf | Size: 674 KB

273400

File Type: pdf | Size: 796 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

Release Date: 2018-06-19

File Type: pdf | Size: 917 KB

ETS_Module D

Release Date: 2017-11-16

File Type: pdf | Size: 1 MB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

Release Date: 2015-05-29

File Type: pdf | Size: 2 MB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

Release Date: 2015-01-07

File Type: pdf | Size: 1 MB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

Release Date: 2014-01-21

File Type: pdf | Size: 548 KB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

Release Date: 2012-11-12

File Type: pdf | Size: 233 KB

joint-declaration-updates-2009-03

1 2008《联合声明》更新文件(2009 年3 月) 等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过一年多的两地准则比较工作后，于20 ...

Release Date: 2010-12-13

File Type: pdf | Size: 712 KB

ed-amortised-cost-n-impairment

November 2009 Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010Exposure Draft FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT ...

Release Date: 2009-11-04

File Type: pdf | Size: 284 KB

update1c

1 更新文件第１号(2009 年3 月) – 中国企业会计准则与香港会计准则持续等效文本U等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过 ...

Release Date: 2009-03-24

File Type: pdf | Size: 799 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

Release Date: 2003-07-04

File Type: pdf | Size: 233 KB

20150528_ETSII_D

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File Type: pdf | Size: 2 MB

ETS_Module D

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File Type: pdf | Size: 1 MB

20022

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

File Type: pdf | Size: 380 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

update257

i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...

File Type: pdf | Size: 868 KB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

ed-ivsc

June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...

Release Date: 2010-06-01

File Type: pdf | Size: 840 KB

Quality assurance department report 2020

QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...

File Type: pdf | Size: 3 MB

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

Release Date: 2015-03-13

File Type: pdf | Size: 8 MB

update047

Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”

(HONG KONG, 29 November 2023) The Hong Kong Institute of Certified Public Accountants (HKICPA) today announced the winners of the 24th Best Corporate Governance and ESG Awards (“Awards”). This year, t ...

Release Date: 2023-11-29

pn1013

PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...

Release Date: 2019-03-25

File Type: pdf | Size: 126 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

Release Date: 2019-03-25

File Type: pdf | Size: 299 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

Release Date: 2019-03-25

File Type: pdf | Size: 160 KB

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

Release Date: 2019-03-25

File Type: pdf | Size: 468 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 385 KB

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update100

P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...

Release Date: 2019-03-25

File Type: pdf | Size: 539 KB

update092

i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...

Release Date: 2019-03-25

File Type: pdf | Size: 390 KB

Module A Jun 18Answer

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Release Date: 2019-02-15

File Type: pdf | Size: 408 KB

1802_SpringPromotion

第一頁原價:3,798優惠價: 1,688訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,288 原價:3,998優惠價:1,188•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...

Release Date: 2018-02-14

File Type: pdf | Size: 980 KB

DC order_0969_8Feb2018_edited

IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...

Release Date: 2018-02-12

File Type: pdf | Size: 380 KB

MPS_Module D_Part 1

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: 2016-10-17

File Type: pdf | Size: 552 KB

order_763F_name removed

1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...

Release Date: 2016-05-31

File Type: pdf | Size: 62 KB

Topic1feb

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

Release Date: 2016-02-11

File Type: pdf | Size: 361 KB

ies8qa

This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...

Release Date: 2015-12-17

File Type: pdf | Size: 170 KB

order_0522

Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...

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0405wkshop

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 ...

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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 ...

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techwatch147

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LegCo_KennethLeung_cover letter_12092014

1 Appendix (A) Basic Parameters of Reform Question 1 Do you agree with the proposed objective of the reform, i.e. to enhance the independence of the regulatory regime for auditors of listed entities f ...

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2_12_2013_ModuleA_Essay

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comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

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state-guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL ...

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Statement 1

Continuing Professional Development .500 .500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 1.500 (D ...

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ttsq3j

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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esg-reporting-guidelines

11 April 2012 By email to : response@hkex.com.hk Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre, 1 Harbour View Street, Centr ...

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HKEx_esg_questionnaire

1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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techwatch110

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

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Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

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techwatch102

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IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

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module-enrolment-form

CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...

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state-guide-dec2010

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT ...

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hkicpa-cpe

2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...

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stat-intent

20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...

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iaasb-staff-ap-aec

International Auditing and Assurance Standards BoardIAASBNOVEMBER 2009The IAASB is an independent standard-setting board of the International Federation of Accountants.This alert is issued by staff of ...

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Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

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techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

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Submission_IASB_ED_SME

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

Release Date: 2007-12-04

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ED-IASB-ED9-IE

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

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IE_IASB_ED9

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techwatch43

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

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hksa505

EXTERNAL CONFIRMATIONS 1 ED/HKSA 505 HONG KONG STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENT ...

Release Date: 2004-11-16

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hksa505

Release Date: 2004-11-16

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hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

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hksa710

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Statement 1500 (revised April 2012)

Statement 1500 (revised April 2012) Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 De ...

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sub_ncl22

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

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Paper 5

1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...

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2021_Champion

1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...

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1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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HKICPAtimetable for public20202 1 Sept

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

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HKICPAtimetable for public20202 15 Sept

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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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42300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

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1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

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CPD Seminars – Accounting and Auditing Series

CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...

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CPD Seminars – Accounting and Auditing Series

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Flyer_snooker training_201911_190912103847

Snooker Training Course The Snooker Interest group (SnIG) has organized training courses starting in mid-Nov for members who wish to hone their skills at this cue sport. Beginner, intermediate and mas ...

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Flyer_snooker training_201911_191015122222

Snooker Training Course The Snooker Interest group (SnIG) has organized training courses starting in early Nov for members who wish to hone their skills at this cue sport. Beginner, intermediate and m ...

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HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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update090

i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...

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update226

i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...

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hksa240cfd

THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...

Release Date: 2019-03-25

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preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

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ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

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ED-FairValueMeasurement

Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

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bhandbook

CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...

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EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

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ed-isa701_800

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em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

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pn72022

ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19041501 Language Simplified Chinese Event name Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購2019年度中華人民共和國註冊會計師統一考試用書 Con ...

30022

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

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300022

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update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

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Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

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ed_isqm1

Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

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update152

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update118

i Update No. 118 (Issued 6 July 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i to iv ...

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fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

Release Date: 2010-12-13

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EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

Release Date: 2010-04-29

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IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

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ED-IAS33-SEPS

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hkas07

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...

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HKAS 7_2023

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

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pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

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hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

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hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

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