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cos22

MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...

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ed_wp

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1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

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pr-20160622-en

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603cc

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aug

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Health Basis (HK) Ltd

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HKIoD

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(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区） 日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

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Audit Practice Manual 2024

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DTG NEO Scientific LTD

Expiry date: 30 September 2025 Offer 25% off on Licensee Products – FC Barcelona Keyboard, Mouse, Mouse Matt, phone case, wireless 3in1 charger, wireless battery, magnetic card holder, Apple Watch wat ...

Fortune Media IP Limited

Expiry date: 31 Dec 2025 Offer 30% discount off the Regular Fortune Subscription Rates Value Added: Access to Fortune website articles on your paid subscription* Print and Digital Magazine Subscriptio ...

Mobile Medical & Health Check Centre Limited

Mobile Medical & Health Check Centre Limited Offer 1. Special offer for health check packages Allergy Screening service (Food/ Respiratory/ Comprehensive) Refer to flyer: CHN / ENG for more detail ...

Lee Shun Yi, Jasmine (Vice-President)

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CORES til 31 Dec 2025

Corporate S p e c i a l O f f e r CORES’s growth is faster than ever. We developed into three branches with over 10,000 square feet in total, accommodating over 40 treatment rooms. We have been digita ...

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港人在內地發展的稅務安排

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Performance statistics_201415

香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...

CFIG seminar - 中國企業 “走出去” 的挑戰與機遇

30 Aug 2016

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Important notes for preparing and attending QP Professional workshops ( December 2023 Session)

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HKICPA Experiential Learning Activity Series 2023-2024 - Company Visit to KPMG

27 June 2024

HKICPA Experiential Learning Activity Series 2023-2024 - Company Visit to EY

24 January 2024

Young Members Virtual Conference 2023: Navigating the next frontier: Embracing AI and ESG as young accountants in Hong Kong

11 November 2023

623rd_210720

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Financial Reporting Standards Committee

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Restructuring and Insolvency Faculty Executive Committee

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Qualification and Examinations Board

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HKICPA issues the exposure drafts of two inaugural Hong Kong Sustainability Disclosure Standards for public consultation

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Module 8 Examinable Auditing Standards (June 2023 Session)

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Module 13 Examinable Auditing Standards (June and December 2023 Session)

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Module 6 Examinable Accounting & Financial Reporting Standards (June 2023 Session)

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HKICPA Accounting and Business Management Case Competition 2022-2023

Standard Chartered Marathon 2022 (Postponed to 12 Feb 2023)

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events

Prospective CPA Issue No. 45 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th worksh ...

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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 ...

Important Note to Candidates - Capstone Final Examination (December 2023 Session - Hong Kong Location)

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techwatch92

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. Financial Repor ...

techwatch92

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. Financial Repor ...

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Associate level examination results of the June 2023 Session

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2018_c

準則趨同的更新文件（二零一九年十月十八日） 為了保持企業會計準則與國際財務報告準則持續趨同，中國財政部正進行企業會計準則的修訂工作。於二零一八年十二月，財政部就保險合同的企業會計準則發出徵求意見稿，邀請公眾發表意見，以與國際會計準則理事會頒佈的國際財務報告準則第17號《保險合同》保持一致。公會對該徵求意見稿進行分析，顯示所建議的新企業會計準則與相應的香港/國際財務報告準則第17號原則上趨同。如二零 ...

calendar

june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

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 ...

1509121

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 ...

sep

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

DBIG -111228

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 28 December 2011 Dear all, We will have 19 members participating in " 24小時龍舟馬拉松接力齊創健力士及慈善籌款" to be h ...

tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

2018chi09

準則趨同的更新文件(二零一八年九月廿七日) 為了保持企業會計準則與國際財務報告準則持續趨同，中國財政部正進行企業會計準則的修訂工作。於二零一八年一月，財政部就新租賃準則發出徵求意見稿，邀請公眾發表意見，以與國際會計準則理事會頒佈的國際財務報告準則第16號《租賃》保持一致。公會對該徵求意見稿進行分析，顯示所建議的新企業會計準則與相應的香港/國際財務報告準則第16號原則上趨同。於二零一八年六月一日，公 ...

前海知多D-99個香港青年最關心的Q&A

前海知多D-99個香港青年最關心的Q&A

建設現代經濟體系，粵港澳大灣區 可發揮三大作用 (published by Bank of China Hong Kong on 31 October 2017)

建設現代經濟體系，粵港澳大灣區 可發揮三大作用 (published by Bank of China Hong Kong on 31 October 2017)

Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland

Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上 年度在中國內地進行臨時執業活動的，要在 5 月 31 日之前報備 前述期間的全部臨時執業活動。 註：臨時執業業務報告表（附表 4） 《暫行規定》第十條："在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前，向臨時執業許可証頒發機關報備上年度臨時執業業務報告表（附表 4）。向省級財政部門報備 ...

Registration Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Registration Committee Terms of Reference 1. The Council of the Hong Kong Institute of Certified Publ ...

pubforsale_coursenotes_Feb19

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 25 Feb 2019 Ma ...

pubforsale_coursenotes_Jan19

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 8 Jan 2018 Ove ...

quick-guide

Quick Guide to Continuing Professional Development (CPD)What is CPD? CPD is intended to develop and maintain members’ professional competence necessary to perform their roles as Certified Public Accou ...

AEAS apprentices_interns

Version: Dec 2024 Apprenticeship/internship programme of Authorized Employer (“AE”)/Authorized Supervisor (“AS”) Under the revised Practical Experience Framework (“PE Framework”), the AE/AS can submit ...

CL17_Deloitte

Deloitte. 25 October 2024 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Deloit ...

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calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

calendar

June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...

calendar

May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...

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 ...

S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

event

Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...

Pronouncements Index

本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

Monthly Theme

Month Course Name Event Date CPD Hour(s) September 2023 Unlock your potential in Business Valuation Business Valuation Programme - Enabler (Oct 2023 intake) 18 October –29 November 2023 14 Month Cours ...

2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

2023

webcasts Item Date of issue Category Title -12 27 December Industry Knowledge E-learning: Workshop: Compliance reporting on Securities and Futures (Client Money) Rules and Securities and Futures (Cli ...

2023

Publications Publications Item Date of Issue Title -10 November Educational Publication: HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held 2023-9 October 2023 A review of t ...

update 296

i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...

10clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

10mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

Timeline

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Timeline

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Timeline x

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PDI flyer

PDIA2023a_Fullset

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion/postgraduate diploma programme) User Guide P. 2 Application for the Qualif ...

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...