Alert48

1 Issue 48 (December 2023) Dear members, Considerations for 2023 year-end audits This publication is designed for audits of financial statements for the periods ending on 31 December 2023. Below are s ...

Nomination Form for Council Election 2023

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Nomination Form for Council Election 2023

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AASC20230725

1 Minutes of the 410th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 25 July 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...

Nomination Form for Council Election 2023-x

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Comment Letters

Comment Letters

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

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 ...

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Mem-1401_Issue 1

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Financial Services Policies in the Shanghai Free Trade Zone" (Hong Kong, 19 February 20 ...

Inside Business

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1p10

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for LCE and Propose ...

4p10

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for ...

04tp

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to t ...

06tp

From: hkicpa_ia To: P.T. Comment Letter Subject: RE: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressing Tax ...

cl1_0005

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagemen ...

imp11cl2

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards – Volume 11 Date: Friday, ...

cl_p2m4

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li; hkicpa_ia Subject: RE: Invitation to Comment on IASB Exposure Draft International Tax Reform-Pillar Two Model Rules (Proposed ...

cl3570x

1 Grace Lau From: info on behalf of HKAB Sent: Monday, 24 July 2023 4:40 pm To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditi ...

cl1570x

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...

rd_PIRIFRS 15

10 August 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 13 September 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 15 ...

Sustainability assurance and CPAs

Relevant HKICPA publications and thought leadership articles Relevant HKICPA publications and thought leadership articles Thought leadership articles in A Plus magazine Thought leadership: Bridge the ...

rdISSB0620

1 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties Roundtable discussion: 20 June 2023 ISSB Request for Information Consultation on Agenda Priorities The Hong Kong ...

i2c_smetxr

2 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules— Proposed Amendment ...

9cl5

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: Invitation to Comment on IASB Exposure Draft Date: Monday, 12 June 2023 10:52:07 am Dear Standard Setting Department ...

cl_p2m2

From: info on behalf of HKAB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft International Tax Reform-Pillar Two Model Rules-Proposed Amendments to the IFRS for SMEs ...

nas0123

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standar ...

0814rdf

10 July 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 14 August 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impa ...

Update 304_with link

Update No. 304 (Issued 18 December 2023) 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. R ...

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20230712279

1 Minutes of the 279th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 July 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hong ...

640th_221117

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Case question 2023 HK SubdegreeFINAL

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introduction of Supreme Accounting Company Limited (the “ ...

isadec22

Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...

Case question 2023 Mainland HK UndergraduateFINAL

Case question 2023 Mainland HK UndergraduateFINAL Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introdu ...

Case question 2023

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introduction of Supreme Accounting Company Limited (the “ ...

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update 292

i Update No. 292 (Issued 25 May 2023) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace page i with revised page i. Revised contents page PROFESSIONAL ETHICS ...

HKFRS 17 Insurance Contracts

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iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

AASC20231114

1 Minutes of the 412th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 November 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

candidate8

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cl1hkab1

1 Sam Chan Ka Chun From: info on behalf of HKAB Sent: Friday, 14 July 2023 19:10 To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda ...

20230414277

1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...

cl1hkab1

1 Sam Chan Ka Chun From: info on behalf of HKAB Sent: Friday, 14 July 2023 19:10 To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda ...

1_500_Dec 2023

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

ETS M12 Jun 2024

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Members-Help-Members

Technical enquiry service Members-Help-Members (M-H-M) is an initiative under the auspices of the Institute’s Small and Medium Practices Committee (SMPC) to provide non-authoritative guidance and comm ...

Ethic Committee Minutes / Meeting Summaries

As part of its Due Process, the Ethics Committee agreed at its September 2009 meeting that in order to enable interested parties to follow its activities on a timely and transparent basis, the Ethics ...

update 291

i Update No. 291 (Issued 19 May 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHICS ...

usc2022_E

Update on Standard Convergence (20 October 2023) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS Ac ...

cl_02meth

From: queries@hktrustees.com To: P.T. Comment Letter Cc: ComMem-LAU Ka Shi; "Michael Shue (Tricor HK)"; Loretta Ma; "Helen Mak"; "Tse Winnie" Subject: RE: Invitation to C ...

update 302

i Update No. 302 (Issued 13 November 2023) This Update relates to the publication of International Tax Reform — Pillar Two Model Rules (Amendments to the HKFRS for Private Entities). The amendments pr ...

IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289oo

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

Subscription to Mainland Accounting and Tax Publications

Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...

List of new and amended standards

HKFRS Update List of Amended Standards and Interpretations issued that are applicable to December 2024 year-end List of Amended Standards and Interpretations issued that are applicable to accounting p ...

20yrend

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end Standards affected New standard ...

ITCIAASBStrategynWorkPlan2024-2027

12 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) CONSULTATION PAPER T ...

cl3_0005

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagements and P ...

PR_1402P_Eng_R

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 17 October 2023) A Disciplinary Committee of the Hong Kon ...

cl6_tad917

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Monday, 24 April 2023 2: ...

PR_1402P_Eng

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 17 October 2023) A Disciplinary Committee of the Hong Kon ...

jebsen-menu

Jebsen Fine Wine Club Vinexpo Dinner Thursday, 27th May 2010 Hunan Garden Restaurant, 13/F Times Square, Causeway Bay Welcome drink Bollinger Special Cuvee NV Pascal Jolivet Indigene Pouilly Fume 2003 ...

Submission_051019

4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真 (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 Ou ...

IFRIC_D5

BY E-MAIL AND BY POST Our Ref.: C/UII, M27639 20 May 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, ...

131204_online_teacher (final)

131204_online_teacher (final) HKICAP Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2013-2014 Secondary School Group (中學組) Co-organizer 協辦機構Supporting organization 全力支持Challenge ...

Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

HKICPA_2x_EN

Terms and Conditions of “BOC HKICPA Platinum Card” General Terms and Conditions 1. All of the below offers are valid from now until 31 December 2025 (both dates inclusive) (“the Promotion Period”). On ...

newbooks-oct

1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...

ed_wkplan2023

PROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARDPROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 The International Auditing a ...

1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

1_500_r

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

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Hong Kong Law

(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...

639th_19 October 2022

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AT - Hong Kong Law

(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

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Associate Level

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HKFRS 9 Financial Instruments

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IAP_submissionlog_20230427

This document lists the agenda papers discussed at the IAP (formerly HKIISG) meetings, organized by category.Refer to the IAP (formerly HKIISG) submissions log for a full list of submissions in numeri ...

alert46

1 Issue 46 (9 March 2023) Dear members, Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules The Insurance (Financial and ...

PC-Law Syllabus

PC -Law Syllabus (Applicable to the December 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Law Syllabus This document contai ...

EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

PCLawSyllabusJune2023session

PC -Law Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Law Syllabus This document contains t ...

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

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Quality Management for Firms and Engagements

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1_306

1.306 (June 2023) 1 STATEMENT 1.306 GENERAL GUIDANCE GUIDANCE ON REASONABLE STEPS TO BE TAKEN FOR PII PURPOSES (Issued August 1996, revised June 2023) 1. Introduction CPA practices should take all rea ...

AASC20221122

1 Minutes of the 404thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 22 November 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

Application Form iiiRevised for 2024

Application Form (iii) Application Form (iii) – September 2023 1 The HKICPA TRUST FUND Application for financial assistance for HKICPA loan or grant Private and Confidential Please complete, as approp ...

candidate1

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Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

HKBN Handbill 20230430 English

service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...

AML Procedures Manual for Accounting Professionals Revised 2024

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HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

HKIFRICInt 222023

HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19082101 Language Mandarin Event name Elderly care services industry in Mainland China 國內養老服務業發展 CPD hours 1.5 Level 1 - Foundation Contact Ms. St ...

AFRC related information

(A) Inspection 2023 Annual Inspection Report Briefing session with PIE auditors: 2022 Annual Inspection Report 2022 Annual Inspection Report E-learning: Financial Reporting Council 2021 Annual Inspect ...

Auditing and Assurance Archives

Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

31 Jan 2023

892 Disciplinary proceedings in progress as at 31 January 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...