![Alert48](/images/search_icon_pdf.gif)
Alert48
1 Issue 48 (December 2023) Dear members, Considerations for 2023 year-end audits This publication is designed for audits of financial statements for the periods ending on 31 December 2023. Below are s ...
![Nomination Form for Council Election 2023](/images/search_icon_pdf.gif)
Nomination Form for Council Election 2023
You don't have access right to view the details. Please login.
![Nomination Form for Council Election 2023](/images/search_icon_pdf.gif)
Nomination Form for Council Election 2023
You don't have access right to view the details. Please login.
![iaptor](/images/search_icon_pdf.gif)
iaptor
1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Insurance Advisory Panel Terms of Reference Establishment of an Insurance Advisory Panel February 2018 1. HKFRS 17 Insurance Contra ...
![SR_EducationalGuidance2](/images/search_icon_pdf.gif)
SR_EducationalGuidance2
Page 1 of 2 This guidance is intended for individuals involved in the preparation of sustainability disclosures. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Informa ...
![Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer](/images/search_icon_pdf.gif)
Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM DYNASTY CANTONESE DELIGHTS -TAKE ...
![subpdf_hkicpa](/images/search_icon_pdf.gif)
subpdf_hkicpa
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 8 April 2024 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA De ...
![20230414277](/images/search_icon_pdf.gif)
20230414277
1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...
![Nomination Form for Council Election 2023-x](/images/search_icon_pdf.gif)
Nomination Form for Council Election 2023-x
You don't have access right to view the details. Please login.
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Financial Reporting - commonly asked technical questions
Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...
![CPD Requirements and Compliance Audit v10](/images/search_icon_pdf.gif)
CPD Requirements and Compliance Audit
July 2024OverviewA) CPD RequirementsWhat is CPDNumber of CPD hoursVerifiable vs Non-verifiable CPD hoursSummary of CPD activities with capped CPD hoursRelevancyB) CPD Compliance AuditProcessCommon iss ...
![30022](/images/search_icon_pdf.gif)
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 ...
![300022](/images/search_icon_pdf.gif)
300022
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 ...
![Module D Taxation Part 4](/images/search_icon_pdf.gif)
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 ...
![Module D 6th Edition Learning Pack_Part 3](/images/search_icon_pdf.gif)
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
![QP Scholarships Nomination Form_2024_degree](/images/search_icon_pdf.gif)
QP Scholarships Nomination Form_2024_degree
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP&quo ...
![update245](/images/search_icon_pdf.gif)
update245
1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
![update091](/images/search_icon_pdf.gif)
update091
i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...