MC Jun 2018Answer
You don't have access right to view the details. Please login.
Module B Dec 2018Question
You don't have access right to view the details. Please login.
Module A Dec 18Question
You don't have access right to view the details. Please login.
ETS_Module C_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 C_final
You don't have access right to view the details. Please login.
D-16-1225P_DC order_edited
BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...
DC order_ D-15-1100H_11 Jul 2017_edited
IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
FE _Dec 16_ Paper II_Question
You don't have access right to view the details. Please login.
compar_ June16
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
compar_15dec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
15 11 HKICPA Member Christmas Promotion
HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...
Lv2_English_combined
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
compar_June15
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
Topic1_old
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
20150415_SharingForum_MD
You don't have access right to view the details. Please login.
20150415_SharingForum_MC
You don't have access right to view the details. Please login.
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
Combined Question SSG Level 2 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...
comparison_dec14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison_Jun14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
Module B 20140513 handouts
You don't have access right to view the details. Please login.
comparison_dec13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
order-0127
1 Proceedings No.: D-12-0685C 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 ...
comparison_jun13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
Module D WS2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D Workshop 2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D WS2_June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Comvita_June 2013
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
comparison_ Dec12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
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 ...
techwatch119
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch119
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch117
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 ...
techwatch117
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 ...
comparison_jun12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
techwatch116
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 ...
info_leaflet2012
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 ...
techwatch115
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 ...
techwatch115
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 ...
comparison_ dec11
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
cp-sizecr
6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
comparison-30june
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
jeffrey-au-order
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
f110223s
Budget Commentary Forum 2011/12 23 February 2011 (Programme Code: F110223S) Date 23 February 2011, Wednesday Speakers Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Hon. Paul M.P. Cha ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
tts-oct-dec
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
Module A_Feb 10_Answer_2
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer_1
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
qp-enrol-form-jul
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
techwatch91
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 ...
techwatch91
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 ...
ct-jan-2010
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
i2c-extractive-activities
8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON EXTRACTIVE ACTIVITIES Comments to be received by 16 July 2010 ...
Ltr-091127
By email and by post 27 November 2009 Our Ref.: C/CFC, M66963 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...
techwatch85
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 ...
techwatch85
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 ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
techwatch77
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 ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
syllabus
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
QP_Syllabus_02Jan09
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
techwatch70
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 ...
ComparisionTable072008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable072008_1
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
2.0 Student Registration
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
qp_reg_form0806
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
2
Section 1 Personal Particular Title (Tick “” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nation ...
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
techwatch59
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 ...
Copyright_2006
1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...
syllabus-v1
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
Submission_BDRule
1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...
Mem-060317
Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
interpretation18
Interpretation 18 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 18 Consolidation and Equity M ...
ir_attach
-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M9105 4 January 2002 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Ro ...
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 ...
020104
-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M9105 4 January 2002 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Ro ...
Module B (Dec 12)_Answer
Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...
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 C (Dec 13)_Answer_1
Module C (Dec 13)_Answer_1 Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at as ...
Module C (Dec 13)_Answer
Module C (Dec 13)_Answer Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at asse ...
Module C (Dec 12)_Answer
Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...
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 (Jun 14)_Answer
Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...
Module C (Dec 15)_Question
Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
Module C (Dec 17)_Answer
Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Cir_2011(1-4)
Cir_2011(1-4) CPA CPA CPA Basketball Competition Basketball Competition Basketball Competition Basketball Competition 201 1 Date s Saturday, Saturday, Saturday, 14 May 20 May 20May 20 11 (1st match 1s ...
06_RIFEC ORO liaison mtg 2014 (notes)_final
06_RIFEC ORO liaison mtg 2014 (notes)_final Notes of Meeting between the Restructuring and Insolvency Faculty Executive Committee and the Official Receiver's Office, held on 9 December 2014 at 3:0 ...
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 ...
FE (Dec 16) Paper I_Question_2
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Question
You don't have access right to view the details. Please login.
Module A (Dec 16)_Answer
You don't have access right to view the details. Please login.
Module D (Dec 2016)_Question
You don't have access right to view the details. Please login.
Panelists_Report_Module_D_(Jun_16)_Final
You don't have access right to view the details. Please login.
MC (Jun 2018)_Answer
MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...
Module D (Jun 2018)_Answer
Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...
Dec
2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...
cir_pco
Circular on Reporting related to the Private Columbaria Ordinance 1 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guidance for pract ...
ETS_Module C_final
You don't have access right to view the details. Please login.
TechWatch207
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
HK Best written proposal 2020_Sub-degree group
Speed Noodle Limited Table of Contents 1. Executive Summary ............................................................................................... 1 2. Financial Analysis..................... ...
1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
D191471C aDC order20Nov2020Redacted
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
DC order_24 Dec_1203F_edited
* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
D-17-1249F_DC order_ 6 Mar 2019_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
HKFRS/IFRS 17 Insurance Contracts Newsletter
HKFRS/IFRS 17 newsletter - Archive To subscribe, please email insurance@hkicpa.org.hk. Issue 11 (October 2021) Issue 10 (May 2021) Issue 9 (March 2021) Issue 8 (July 2020) Issue 7 (May 2020) Issue 6 ( ...
RIF_Working_Group_on_Mainland_Restructuring_and_Insolvency_Issues_2017_final
Restructuring and Insolvency Faculty Working Group on Mainland Restructuring and Insolvency Issues 2017 Composition NAME TITLE 1. Mr. LAM, King Ho, Howard Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
RIF_Industry_Standards_and_Best_Practice_Sub-com_2017_final
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2017 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Convenor 2. Mr. ARAB, Osman Mohammed Member 3. Mr. CHIN, Choon ...
RIF_Technical_Sub-com_2017_final
Restructuring and Insolvency Faculty Technical Sub-committee 2017 Composition NAME TITLE 1. Mr. YEO, Boon Ann, Kenneth Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. ...
practice schedule_1709_1
Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 6, 13, 20 & 27 September 2017 (Wednesdays) – TBC 7, 14, 21 & 28 September 2017 (Thursdays) – TBC (N ...
practice schedule_1709
Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 6, 13, 20 & 27 September 2017 (Wednesdays) – TBC 7, 14, 21 & 28 September 2017 (Thursdays) – TBC (N ...
Assembly point
香港珠海中小型會計師事務所交流活動-珠海訪問團2017年6月16日(星期五) 集合地點: 上環港澳碼頭3樓東橋閘口外,右手面的「電子航班顯示屏」前集合位置
BRIGE_practice schedule_1611
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s R ...
practice schedule_1610
Basketball Interest Group Practice Schedule (Pre-registration is required) October 2016 Date: 5, 12, 19 & 26 October 2016 (all Wednesdays) – TBC 6, 13, 20 & 27 October 2016 (all Thursdays) – T ...
RIF Working Group on Mainland Restructuring and Insolvency Issues 2016_final
Restructuring and Insolvency Faculty Working Group on Mainland Restructuring and Insolvency Issues 2016 Composition NAME 1. Ms. CHAN, Wai Hing, Annie 2. Mr. CHEN, Yung Ngai, Kenneth 3. Mr. CHOI, Tze K ...
RIF Technical sub-com 2016_final
Restructuring and Insolvency Faculty Technical Sub-committee 2016 Composition NAME 1. Mr. ARTHUR, Randall 2. Mr. CHOI, Tze Kit, Sammy 3. Mr. DE WITT, Ian 4. Mr. HAUGHEY, Darach Eoghan 5. Mr. KIDD, Dav ...
RIF Industry Standards and Best Practice Sub-com 2016_final
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2016 Composition NAME 1. Mr. ARBOIT, Bruno 2. Mr. ARAB, Osman Mohammed 3. Mr. CHOI, Tze Kit, Sammy 4. Mr. COWLEY ...
practice schedule_1607
Basketball Interest Group Practice Schedule (Pre-registration is required) July 2016 Date: 6, 13, 20 & 27 July 2016 (all Wednesdays) – TBC 7, 14, 21 & 28 July 2016 (all Thursdays) – TBC (Note: ...
TTIG_practice schedule_1607
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: Cornwall Street Squash & Table Tennis Centre (J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong) “ ...
TTIG_practice schedule_1604
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: Cornwall Street Squash & Table Tennis Centre (J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong) “ ...
RIF Industry Standards and Best Practice Sub-com 2015_final
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2015 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. A ...
TTIG_practice schedule_1505
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) “For members of Table Tennis Inter ...
RIF_member_services_sub-com
Restructuring and Insolvency Faculty Member Services Sub-committee 2014 Composition NAME TITLE 1. Mr. NG, Mat Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. CHEN, Yung Ngai, Kenneth Member 4. Mr. ...
RIF_industry_standards_and_best_practice_sub-com
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2014 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. A ...
TTIG_practice schedule_1408
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
BRIGE_practice schedule_1405
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
TTIG_practice schedule_1311
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1303
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1302
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
BRIGE_practice schedule_1210
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
TTIG_practice schedule_1210
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
P-list
Inter-Professional Golf Competition Wednesday, 7 December at Clearwater Bay Golf & Country Club HKICPA – Representative Team 1. Fong Hup 2. Roger Best 3. Cheung Yuk Lam 4. Anthony Marr 5. Jimmy Lo ...
TTIG_practice schedule_September11
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
prc-wg
Restructuring and Insolvency Faculty Mainland Restructuring & Insolvency Issues Working Group 2011 Composition NAME TITLE 1. Mr. TANG, Chung Wah, Alan Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
e-sub-compo
Restructuring and Insolvency Faculty Editorial Sub-committee 2011 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. COWLEY, Patrick Member 4. Mr. DE WITT, Ian M ...
TTIG_practice schedule_July11
Table Tennis Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 6 July (Wed) 30 June 2011 8:00 – 10:00 p.m. Cornwall Street Squash and Table Tennis ...
best dress award-reply slip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
TTIG_practice schedule_Sep 10
Table Tennis Interest Group Practice Schedule 2010 Date Time Venue 1 Sep (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 4 -6) 8 Sep (Wed) 15 Sep (Wed) 22 Sep (Wed) ...
RIFTSub
Restructuring and Insolvency Faculty Technical Sub-committee 2010 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. LEES, John Robert Deputy Convenor 3. Mr. BLAAUW, Jan Gerard Willemszoon ...
RIFPRCWG
Restructuring and Insolvency Faculty Mainland Restructuring & Insolvency Issues Working Group 2010 Composition NAME TITLE 1. Mr. TANG, Chung Wah, Alan Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
RIFMSSub
Restructuring and Insolvency Faculty Member Services Sub-committee 2010 Composition NAME TITLE 1. Mr. CHEN, Yung Ngai, Kenneth Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. LAM, King Ho, Howard ...
RIFISBP
Restructuring and Insolvency Faculty Industry Standards and Best Practices Sub-committee 2010 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. ...
TTIG_1003
Table Tennis Interest Group Practice Schedule 2010 Date Time Venue 3 March (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 10 March (Wed) 17 March (Wed) 24 Mar ...
TTIG0912
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 2 December (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 9 December (Wed) 16 December (Wed ...
TTIG0911
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 4 November (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 11 November(Wed) 18 November (Wed ...
TTIG0909
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 2 September (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 9 September (Wed) 16 September ( ...
TTIG0910
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 7 October (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 14 October (Wed) 21 October (Wed) ...
ttig-Aug-v1
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 5 August (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 12 August (Wed) 19 August (Wed) 26 ...
TTIG_PS_Jul
Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 8 July (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 15 July (Wed) 22 July (Wed) 29 July ( ...
mssubcom
Restructuring and Insolvency Faculty Member Services Sub-committee Composition NAME TITLE 1. Mr. KONG, Chi How, Johnson Convenor 2. Mr. CHEN, Yung Ngai, Kenneth Member 3. Ms. CHUA, Suk Lin, Ivy Member ...
mssubcom
Restructuring and Insolvency Faculty Member Services Sub-committee Composition NAME TITLE 1. Mr. KONG, Chi How, Johnson Convenor 2. Mr. CHEN, Yung Ngai, Kenneth Member 3. Ms. CHUA, Suk Lin, Ivy Member ...
mssubcom
Restructuring and Insolvency Faculty Member Services Sub-committee Composition NAME TITLE 1. Mr. KONG, Chi How, Johnson Convenor 2. Mr. CHEN, Yung Ngai, Kenneth Member 3. Ms. CHUA, Suk Lin, Ivy Member ...
pamphlet
()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...
Result Summary(Quarter Round)15-16
Result Summary(Quarter Round)15-16 Updated on 14 January 201610 January 20161000 -1100B3 vs C324' 23" (B3)1100 -1200C1 vs D342' 18" (C1)1200 -1300A3 vs A122' 15" (A3)1300 -1 ...
Student Support
What are the opening hours of the Institutes service counter and library The Institute's service counter: Weekdays: 9:00 a.m. - 6:00 p.m. Saturdays: 9:00 a.m. - noon Sundays and public holidays: C ...
agenda0120
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 23 January 2020 Time: 4:00pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Pape ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
Update 272
1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...
update064
Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...
MPS_D_PartII
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 ...
JudgesReport_2017_final
1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...
Judges_Report 2016_final
1 2016 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index (Large Market Capit ...
Exam Technique Seminar_Module D_for student
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 ...
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 ...
Fin_Mgt_E
Home Affairs Department Independent Commission Against CorruptionA Guide on Clean and Effective Financial Management Contents Introduction 1 Annual Budget 3 Maintenance of Accounts and Records 7 Contr ...
MPS_D_PartII
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 ...
Exam Technique Seminar_Module D_for student
You don't have access right to view the details. Please login.
MPS_D_PartII
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.
update240
i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...
update090
i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...
hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
hksa805cfd
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...