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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

newbooks-jun

1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

Module_Bfinalized_18_Oct_2013

You don't have access right to view the details. Please login.

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-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 ...

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

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 ...

ED-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 ...

MPS_B_PartII

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 ...

MPS_B_PartII

You don't have access right to view the details. Please login.

ETS_Module_D

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 ...

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

P00 Module C Business Assurance pre-workshop materials LN 090712

You don't have access right to view the details. Please login.

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

ETS_Module_D

You don't have access right to view the details. Please login.

Module 10

Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...

update142

i Update No. 142 (Issued 12 March 2014) 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 ...

2-training-records-samples

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

eapp-oct-dec2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

...

...

app04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

20150526_ETSII_B

You don't have access right to view the details. Please login.

request-views-nfd

REQUEST FOR VIEWS OCTOBER 2010 1 IFRS Foundation IASB International Accounting Standards Board Request for Views on Effective Dates and Transition Methods Respondents are asked to send their comments ...

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

VogueHKICPA EFlyer 2022 CHIENG

Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your HKICPA HKICPA HKICPA member member card card card to ...

Module A Jun 18Answer

You don't have access right to view the details. Please login.

MPS_Module_B_Part_I_Jun2017

You don't have access right to view the details. Please login.

Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

sub_ IllegalAct

12 December 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, International Ethics Standard Board for Account ...

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 ...

AGM Booklet

You don't have access right to view the details. Please login.

AGM Booklet

You don't have access right to view the details. Please login.

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19110301 Language Cantonese Event name Photography Sharing Sessions (S4) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

26

1 2015 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 faci ...

20121106_ModuleA_PartII

You don't have access right to view the details. Please login.

...

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 ...

Module A 6th Edition Learning Pack_Part 2

You don't have access right to view the details. Please login.

rp_goodwill20

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 ...

hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

order-20121026

1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

21-11-13_Module_B(essay)

You don't have access right to view the details. Please login.

pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

update270

i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...

1164r2_PD_Valuation Series_May2019

1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...

1164r2_PD_Valuation Series_May2019

1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

Employer Toolkit Accounting Guide to Presentation

You don't have access right to view the details. Please login.

BOR_Information_Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

Submission_Documentary Requirements_151217

15 December 2017 By email and by post Our Ref.: C/CFAP, M114446 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...

ETS_Module C

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

BOR_Information Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

gpltb-meeting-notes-en

Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

Module A 20140430 upload

You don't have access right to view the details. Please login.

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

HK04SUP13_LR

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

Mod D Supplement20131

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

techwatch63

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 Spotli ...

techwatch62

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 ...

techwatch61

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 Spotli ...

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

MichaelPage

commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

Bankruptcy2004

-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...

ias39cf-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...

ias39tr-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...

interpretation19

Interpretation 19 (October 2002) 1 MEMBERS' HANDBOOK HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 19 I ...

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

in19_draft

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Issued for comment by 15 July 2002 DRAFT Interpretation [19] Intangible ...

Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

BOR_Information Leaflet (with Appendix) (2)

BOR_Information Leaflet (with Appendix) (2) 1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordi ...

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

Module B (Dec 2016)_Answer

You don't have access right to view the details. Please login.

ETS_Module C

You don't have access right to view the details. Please login.

hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

annual_report_2019_eng

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

newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

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 ...

Financial statements 2023

You don't have access right to view the details. Please login.

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

Module D (5th edition)_Part 3

You don't have access right to view the details. Please login.

ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

tb20

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

tb20

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

ED-RE

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

Ren_CountdownParty_Dec2022

Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...

overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

overview-2018_1

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

Module A (5th edition)_Part 2

You don't have access right to view the details. Please login.

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

1_102(sch)_Mar14

1.102 (Schedule) (March 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association comprising the following titles have been drawn up b ...

1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

030312b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

m-a-mar

SCHEDULE[Rule 4(e)]Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Applicants / Corporate Practices Qualified for Registration Under Section 2 ...

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

1102sch_oct 2022

Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...

1102schOct22

1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...

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 ...

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

update182

i Update No. 182 (Issued 11 March 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 ...

MPS_Module_D_Part_I_Jun2017

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 ...

Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

WS 2 Student Notes - Mod B

You don't have access right to view the details. Please login.

Module B Workshop 2

Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

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 ...

MPS_Module_D_Part_I_Jun2017

You don't have access right to view the details. Please login.

Exam Technique Seminar_Module D

You don't have access right to view the details. Please login.

insol-2010-report

1 INSOL International G Membership Report 2010 End of Year Report To: The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities in 2010. M ...

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

AGM booklet

You don't have access right to view the details. Please login.

ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

...

order-1212c

Proceedings No.: D-12-0693C 1 IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

techwatch44

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 ...

HKICPA Eng Annual Report 2023

You don't have access right to view the details. Please login.

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 ...

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 ...

3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

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 ...

MPS_C_PartI

You don't have access right to view the details. Please login.

MPS_C_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 ...

ETS_Module A_final

Disclaimer 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 pur ...

ETS_Module A_final

You don't have access right to view the details. Please login.

MPS_C_PartI

You don't have access right to view the details. Please login.

ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

Exam Technique Seminar_Module B

You don't have access right to view the details. Please login.

20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

CPAA

CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...

2_12_2013_ModuleA_Essay

You don't have access right to view the details. Please login.

fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

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 ...

techwatch114

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 ...