ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

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Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

Module C_Preseen_20182

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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 ...

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

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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 ...

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i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

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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 ...

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 ...

iesba_auditclient

28 May 2014 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) EXPOSURE DRAFT ...

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 ...

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 ...

ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 Ethics Circular -EC 1 Issued 16 December 2011 This Ethics Circular is developed by the ...

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Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework ...

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Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

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1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

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Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...

Cover sheet for written report submission 2021 Mainland of China

HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business CaseCase ...

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 ...

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DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

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International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...

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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 ...

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Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...

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Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...

Cover sheet for written report submission 2021 Mainland of China

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Cover sheet for written report submission 2021 Mainland of China

HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business CaseCase ...

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

e

e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...

HKABE_2017-18_ Paper 2A

Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...

e

e HKICPA e-seminar: Improve audit quality - Practice review and common findings Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. In this e-seminar, we will go throug ...

hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

e

e Page 1 of 4 * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating About the Symposium The event will provide an update on the following: ...

aml_consultation_draft_2017

CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

Microsoft Word - Application Form - 2018 International

Microsoft Word - Application Form - 2018 International 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory co ...

WSHP18111204a_181101173814

Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

flyer2405e_190619094725

HKICPA e-seminar: Forum on Consultation on Quality Management for Firms and Engagements This forum will cover the key aspects of the International Auditing and Assurance Standards Board's (IAASB) ...

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

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TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

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Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...

AML workshop (22

HKICPA Anti-Money Laundering Workshop (rescheduled) Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 20 ...

AML workshop (07

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

AML workshop (07

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

AML workshop (19

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19101902 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

AML workshop (19

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19101902 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

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HKICPA Anti-Money Laundering Workshop Event Code: WSHP19121403 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMTF201901 Language Cantonese Event name Completion of the 2018/19 Profits Tax Return (audio archive session) CPD hours 1.5 Competency Taxation Facu ...

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

ForensIG-RIF event (28

The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...

ESEMETLS19100101_191016143545

HKICPA e-seminar: Companies (Amendment) (No. 2) Ordinance 2018: Implications on financial reporting Date October 2019 Chairman Mr. Gary Poon Deputy Chair of PDC and a member of FRSC Speakers Mr. Ernes ...

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

ed_partc

3 December 2014 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) EXPOSURE DR ...

i2cec

21 August 2014 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) EXPOSURE DRA ...

sub_swp

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...

i2c_illegalact

24 August 2012 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) EXPOSURE DRAFT O ...

Report of IFASS Report March 2012

REPORT ON INTERNATIONAL FORUM OF ACCOUNTING STANDARD‐SETTERS (IFASS) — 29‐30 MARCH 2012 IFASS met in Kuala Lumpur on 29‐30 March 2012 and discussed the agenda items set out below. Background IFASS is ...

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 ...

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 ...

training_guidelines

Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...

Part 1_Contents&overview

Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...

ed_piecode

International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...

ed_role

International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...

bc_s1

Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

ed_isqm2

International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

ed_role

International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...

06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

Reviewers Comments 2021

1 HKICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business Case Competition 20 Case Competition 20Case Com ...

ed_pswke

PROPOSED IESBA STRATEGY AND WORK PLAN, 2024 – 2027 TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS CONSULTATION PAPER Comments are due by July 7, 2023 APRIL 2023PROPOSED IESBA ST ...

update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

WSHP18102301_181031104320

The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with customizable documentation templates and sample audit fil ...

SCPD18080201_180917113735

COURSE HIGHLIGHTS: This course aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding ethical governance. Topics include: Introduction of rel ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Flyer_final-v3_full

Page 1 of 2 Co-working puts you near people who have different skillsets or solutions to problems, allows you to "pick their brains". If you can find a co-working space that aligns with your ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

WSHP18111501_181004100718

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 quality control system, which a ...

WSHP18122001

COURSE HIGHLIGHTS: Entities often expand their businesses through various types of merger and acquisition exercises. It is particularly important for management to understand the accounting impact. Th ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Decoding Loco ...

flyer190507

Understanding and Managing Corporate Frauds Risks This workshop aims to assist participants in identifying the types for common fraud schemes, such as financial statements fraud and assets misappropri ...

Flyer_final_Full_190426145751

Page 1 of 2 The Institute's Young Members Committee is organizing a visit to the Hong Kong Exchanges and Clearing (HKEX) - one of the largest financial market operators in the world and the global ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

Date 13 June 2019 (Thursday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality Ass ...

Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...

Date 16 September 2019 (Monday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality ...

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 ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...

CCPD19102601

Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...

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 ...

SCPD19103101_190904145501

Industry Update Relating to Licensed Corporations Date Event code: SCPD19103101 31 October 2019 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen ...

SCPD19110501

Industry Update Relating to Investment Funds Date [Event code: SCPD19110501 ] 5 November 2019 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen&# ...

Flyer_final_191028103321

Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...

Flyer_final_rv1_191105122323

Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...

CCPD19111601

* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...

Flyer_final_rv2_191111154300

Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...

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 ...

Flyer_final_cancelled_191114182253

Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...

CCPD19111601_v2

* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...

17flyerGI_rerun_2526Nov2019_R_191119172825

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...

17flyerGI_rerun_2526Nov2019_R

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...

SCPD19120201_191101102033

Industry Update Relating to Banks Date [Event code: SCPD19120201] 2 December 2019 (Monday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road Eas ...

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

update122

i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...

hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

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 ...

AML Procedures Manual for Accounting Professionals Revised 2024

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MPS_Module B_Part 1_Upload

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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 ...

i2c_edla

17 February 2016 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) EXPOSURE D ...

21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

ed_aie

Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...

ed_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...

ed_isa220

International Standard on Auditing Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements Exposure Draft February 2019 Comments due: July 1, ...

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

ed_part4b

International Ethics Standards Board for Accountants Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) Exposure Draft March 2019 Comments due: June 26 ...

ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

em__susec

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

RIF event (4

Cross-border debt recovery in insolvency cases About the topic Recovering debts from Mainland debtors in insolvency cases involving cross-border elements can be a major challenge for insolvency practi ...

e

e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...

TF event (6

US Tax Reforms and their Cross-border Impact on Taxpayers Programme Code: SCPD18120601 About the topic The United States' federal income tax system has recently been overhauled. This will have a f ...

TF event (04

Transfer Pricing Series - Part 2: Separate Enterprise Principle, Intangibles and Financial Transactions Programme Code: SCPD18120402 About the topic This is the second seminar in the transfer pricing ...

e

e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...

RIF event (17 12 18) flyer_(Final)

Shareholders' disputes and fairness of corporate transactions Event code: SCPD18121702 About the topic Conflicts may arise over the management and direction of future development of businesses bet ...

e

e HKICPA e-seminar: Companies Ordinance (Cap. 622) in financial reporting – Are you familiar with the requirements?(audio) The Companies Ordinance (Cap. 622) has come into effect for almost four years ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKICPA/ CFA In ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. International ...

hkfrs16wksemre_190424160842

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

TF event (20

Transfer Pricing Series - Part 4: Transfer pricing audit and penalties, advance pricing arrangement and mutual agreement procedure Programme Code: SCPD19052002 About the topic This is the fourth semin ...

Flyer_final_ITIG_190326102729

Page 1 of 3 Speakers Ms. Polly Liu SME Evangelist, Hong Kong Xero Mr. Kelvin Wong, CPA, CAIA Chief Financial Officer Telligent Capital Management Date & Time 8 May 2019, Wednesday 12:30 – 2:00 p.m ...

hkfrs16wksemre_190424160648

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

hkfrs16wksemre

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

Flyer_v5_final

Page 1 of 3 The impact of the US-China trade tensions, rising interest rates, slowing economic forecasts and deteriorating business outlook, have recently led to a drop in the demand for Hong Kong Gra ...

AML workshop (18

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19051801 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

TF event (03

Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...

SCPD19052801

Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards Date 28 May 2019 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue H ...

hkfrs16wksemre1

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

hkfrs16wksemre1_190510110006

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

Flyer_final_extend deadline_190520120646

Page 1 of 3 The impact of the US-China trade tensions, rising interest rates, slowing economic forecasts and deteriorating business outlook, have recently led to a drop in the demand for Hong Kong Gra ...

ForensIG event (18

Managing Corporate Fraud & Risk in Asia Event Code: SCPD19061801 About the topic Managing and growing a dynamic business in Asia often presents unique challenges to both foreign multinational corp ...

0531flyer

ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...

ForensIG event (18

Managing corporate fraud & risk in Asia Event Code: SCPD19061801 About the topic Managing and growing a dynamic business in Asia often presents unique challenges to both foreign multinational corp ...

TF event (21 06 19) flyer_190409

Latest Tax Controversy Landscape in Mainland China Programme Code: SCPD19062101 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent a merge ...

AML workshop (22

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

TF event (18 07 19) flyer_final_v2

Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...

TF (26 06 19)_190521

Application of Mainland China and Hong Kong SAR double taxation arrangement – Requirements of beneficial ownership Programme Code: SCPD19062601 About the topic With the development of the Belt and Roa ...

Flyer_final_190626150641

Page 1 of 3 The Hong Kong Open-ended Fund Companies (OFCs) regime came into effect on 30 July 2018. It enables investment funds to be established in corporate form, in addition to the unit trust form, ...

hkfrs16wksemre1_190510105814

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. PRC Individual ...

TF event (07

The new Mainland China investment law and tax issues relevant to MNCs Programme Code: SCPD19080701 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th National People ...

TF event (03

Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...

TF event (18 07 19) flyer_final_v3

Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...

WSHP19071001

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

Flyer_final_190612150302

Page 1 of 3 Speaker Mr Alex Cheng Principal Engineer, Network Planning & Implementation China Mobile Hong Kong Co. Ltd. Date & Time 29 July 2019, Monday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27t ...

Flyer_final_190702110425

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: Handling regulatory investigations Speaker Mr Kevin Yam Partner Kennedys Hong Kong Date & Time 8 August 2019, Thursday 12:30 – 2 ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKEX New ESG R ...

TF event (12

The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13th ...

RIF event (18

Recent developments in cross-border restructuring and insolvency issues Event code: SCPD19071802 About the topic At this seminar, Keith Tam, Counsel from Liberty Chambers will speak on the latest deve ...

TF event (18 07 19) flyer_final_v4

Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...

SCPD19071901

Open-ended Fund Companies— A New Corporate Fund Regime in Hong Kong Date [Event code: SCPD19071901] 19 July 2019 (Friday) Time 7:00 p.m. – 8:30 p.m. Venue Auditorium, Hong Kong Institute of CPAs, 27/F ...

Flyer_final_190711113157

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: Handling regulatory investigations Speaker Mr Kevin Yam Partner Kennedys Hong Kong Date & Time 8 August 2019, Thursday 12:30 – 2 ...

Flyer_final_190711112747

Page 1 of 3 Speaker Mr Alex Cheng Principal Engineer, Network Planning & Implementation China Mobile Hong Kong Co. Ltd. Date & Time 29 July 2019, Monday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27t ...

Flyer_final_extend deadline_190723101017

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: Handling regulatory investigations Speaker Mr Kevin Yam Partner Kennedys Hong Kong Date & Time 8 August 2019, Thursday 12:30 – 2 ...

TF event (12

The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th ...

TF event (07

The new Mainland China foreign investment law and tax issues relevant to MNCs Programme Code: SCPD19080701 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th Nationa ...

Flyer_final_extend deadline_190729180122

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: Handling regulatory investigations Speaker Mr Kevin Yam Partner Kennedys Hong Kong Date & Time 8 August 2019, Thursday 12:30 – 2 ...

Flyer_final_rv1

Page 1 of 3 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...

TF event (25

Transfer Pricing DIPN series – DIPN 59 : Transfer Pricing Between Associated Persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...

RIF event (16

Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...

Flyer_final-v1_190627100606

Page 1 of 3 The Hong Kong Open-ended Fund Companies (OFCs) regime came into effect on 30 July 2018. It enables investment funds to be established in corporate form, in addition to the unit trust form, ...

TF event (12

The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th ...

Flyer_final_rv1_190809154130

Page 1 of 3 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...

Flyer_final_rv2_190812101107

Page 1 of 3 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Analyzing a Co ...

RIF event (16

Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...

SCPD19091201_190815103746

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-corruptio ...

SCPD19091201_190819103034

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

TF event (25

Transfer Pricing DIPN series – DIPN 59 : Transfer Pricing Between Associated Persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...

TF event (12

The new Mainland China foreign investment law and tax issues relevant to MNCs (rescheduled) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the ...

Flyer_final_rv3

Page 1 of 3 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...

TF event (12

The new Mainland China foreign investment law and tax issues relevant to MNCs (rescheduled) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Understanding ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Practical Bank ...

TF event (25

Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...

TF event (15

Tax and Business Considerations for U.S. Investment Programme Code: SCPD19101501 About the topic Despite the increasing trade war, the U.S. remains an attractive place for investment due to the strong ...