Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

FE (Jun 16) Paper II_Answer

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FE (Jun 16) Paper II_Answer_1

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FE (Jun 16) Paper II_Answer_2

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pc-business-assurance

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

SCPD17051502_Mr.So PPT

5/2/2017 Building Information Modeling 5/2/2017 Fragmentation in Construction Industry Productivity of Construction Industry 5/2/2017 5/2/2017 Percentage Contribution of Construction to Total Employme ...

SCPD17051502_Mr

5/2/2017 Building Information Modeling 5/2/2017 Fragmentation in Construction Industry Productivity of Construction Industry 5/2/2017 5/2/2017 Percentage Contribution of Construction to Total Employme ...

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...

233

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 13 December 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

apm20170203old

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

Cir2016_member_flyer

Group Personal Insurance Program 2016/2017 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

WSHP16102101

[Event code: ] ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, ...

20160906-RSCP-Marathon-Results

Standard Chartered Marathon 2016 -ResultsRankOrganisationLast nameGiven nameNet timeTotal timeCategory 1:10km Run -TeamChampionHKICPABALLNicholas Alistair0:39:172:48:49HKICPAWONG Man Piu0:42:25HKICPAP ...

ITIG161015_form

IT Conference 2016 Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 Confirmation of enrol ...

358

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 12 April 2016 at 8:30 a.m. Board Room of the Hong Kong Institu ...

wac160730

Workshop on HKAS 36 Impairment of Assets As one of the key elements of the financial reporting process, impairment assessment plays an important role, particularly during economic turbulence or uncert ...

160425

Update on global and local anti-fraud and corruption enforcement About the topic With fraud and corruption evolving and becoming part of our daily environment, effective strategies and measures need t ...

wau160416

Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...

wau160416

Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...

f160323re

Forum on IAASB's Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Controls and Group Audits Date Wednesday, 23 March 2016 Time 1:0 ...

f160323reo

Forum on IAASB's Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Controls and Group Audits Date Wednesday, 23 March 2016 Time 1:0 ...

wqc160322

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

Circular_DBIG_Recruitment2016_v4

The Institute is recruiting new members for its Dragon Boat Team for the 2016 Dragon Boat season. Dragon boat paddling is a fun stress reliever which also helps improve body fitness. Through this acti ...

f160315

Lunch Seminar: Introducing IFRS 16 Leases Date & Time 15 March 2016, Tuesday 1:00 p.m. – 2:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House 213 Queen’s Road East, Wanchai, Hong Kon ...

edm160311

ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...

news_6_151222

Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 6 ...

Overview of Mentorship Programme_v6

Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring CPAs the opportunity to learn from experi ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final) 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 2 ...

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable t ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

Overview of Mentorship Programme_v5 (rv)

Overview of Mentorship Programme_v5 (rv) Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring ...

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final) 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 2 ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...

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 ...

update183

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

competition_results_2016

CPA Basketball Competition 2016 The CPA Basketball Competition 2016 concluded with Team PwC Phantom clinching the championship. 15 teams participated in the competition. Winners Champion PwC Phantom 1 ...

DBIG_1611

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) November 2016 Date Registration deadline Time Venue 6 November (Sun) 2 November 2016 9:00 – 11:30 am Sai Kung Community Hall ...

DBIG_1610

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) October 2016 Date Registration deadline Time Venue 2 October (Sun) 6 October 2016 9:00 – 11:30 am Sai Kung Community Hall 23 ...

DBIG_1609-2

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) September 2016 Date Registration deadline Time Venue 4 September (Sun) 28 August 2016 9:00 – 11:30 am Sai Kung Community Hal ...

DBIG_1605

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) May 2016 Date Registration deadline Time Venue 8 May (Sun) 28 April 2016 9:30 am – 12 noon Stanley Main Beach 15 May (Sun) 2 ...

DBIG_1606

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) June 2016 Date Registration deadline Time Venue 5 June (Sun) 31 May 2016 9:00 – 11:30 am Sai Kung Community Hall 26 June (Su ...

DBIG_1607

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) July 2016 Date Registration deadline Time Venue 3 July (Sun) 29 June 2016 9:00 – 11:30 am Sai Kung Community Hall 10 July (S ...

TTIG_practice schedule_1606

Table Tennis Interest Group Practice Schedule (Pre-registration is required) “For members of Table Tennis Interest Group only” June 2016: Date Please register by Time Venue 1 June (Wed) 26 May 2016 8: ...

DBIG_1608`

DBIG_1608 Dragon Boat Interest Group Practice Schedule (Pre-registration is required) August 2016 Date Registration deadline Time Venue 7 August (Sun) 3 August 2016 9:00 – 11:30 am Sai Kung Community ...

ETS-FE

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pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

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 ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

HKICPA Outstanding BAFS Award 2022_website

HKICPA Outstanding BAFS Award 2022_website Outstanding BAFS Student Awards 2022 2022「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

Ren_Mirage Chop House Set Apr 2022

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...

Ren_Mirage Chop House Set Apr 2022

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...

HKICPA Outstanding BAFS Award 2023_website

HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

HKICPA Outstanding BAFS Award 2023_website

HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

HKICPA Outstanding BAFS Award 2024_website

HKICPA Outstanding BAFS Award 2024_website Outstanding BAFS Student Awards 2024 2024「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

sub_iesbasus

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

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 ...

FE _Dec 16_ Paper II_Question

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sss-may-jun_1

1137r1_20160517 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -June 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

sss-may-jun

1137r1_20160425 Topic/Programme code Date and time CPD hours Format Trainers Influencing Internal/External to Saturday, 28 May 2016 3.5 Workshop Ms. Angela Shing Increase Credibility (W160528AS) 9:30 ...

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

FE (Jun 16) Paper II_Question

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FE (Jun 16) Paper II_Question_1

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FE (Dec 16) Paper I_Question_2

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FE (Jun 16) Paper II_Question_2

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FE (Jun 17) Paper I_Answer

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FE (Dec 16) Paper I_Question

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Panelists_Report_Module_D_(Jun_16)_Final

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FE (Dec 17) Paper I_Question

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

q4

Quick Guide to Annual Renewal 2016 membership/PC already expired on 31 December 2016. Please RENEW now for 2017. HOW does a member know if his/her membership/PC has been renewed or not? Members may ch ...

TTIG_practice schedule_1608

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_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_1605

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) “ ...

TTIG_practice schedule_1603

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_1602

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 ...

Accounting and Auditing Standards

On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 1 July 2025 ESEMETLS240913L01 E-learning: Common application issues of HKFRS 3 Business ...

Issue_12_180608

1 Forensic Update News from your Forensics Interest Group -ForensIG Issue no. 12 (June 2018) Highlights In this issue, we feature: Corruption Perceptions Index 2017 Recent events Upcoming events U ...

Circular_SGIG17090201

CPA Music Night The Singing Interest Group (SgIG) has organised a concert for members to gain experience in stage performance in front of a large audience. The concert will consist of solo, duo or gro ...

Welcome Gift_201304

TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...

lpd

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

D_Combined Version

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

D_Combined Version

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

SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

Panelists_Report_Module_B__Jun_16__Final2

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sss_sept_v2

Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...

sss_sept

Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...

Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

FE (Dec 16) Paper II Panelists Report_Final

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Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists_Report_Module_C_(Jun_16)_Final

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Panelists_Report_Mod_C_(Dec_16)_Final

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Panelists_Report_Mod_D_(Dec_16)_Final

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DC order 1145C & 1191C_16 Jan 2018_edited

DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...

JW Marriott_20150624

Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...

MembershipApplicationForm_

(9/12) Mainland City Groups Membership Application Form The Institute has set up the Beijing and Shanghai City Groups in March 2008 to better serve members living in or travelling to these cities. Mem ...

Link to Mainland Websites

China Securities Regulatory Commission 中國證券監督管理委員會 Chinese Institute of Certified Public Accountants 中國注冊會計師協會 Provincial Institutes 各省市協會 General Administration of Customs of the People's Republi ...

Comment Letters

Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration

Comment Letters

Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration

Floorplan_20160921

National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...

Floorplan

National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...

practice schedule_1605

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

practice schedule_1604

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

Programme_ceremony

Mentorship Programme Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road Ea ...

practice schedule_1602

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

Module D LP Summary of Changes 2017

Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...

Module D LP Summary of Changes 2017

Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...

APM_form

4Audit Practice Manual (2016 edition) Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing the following:- Volume 1 consisting of guidance not ...

RC_PRC_2016

P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2016\PRC\Reviewers' Comments_PRC_2016.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2016 ( ...

APMoo

4 Audit Practice Manual (2016 edition) [Temporarily out of stock -will soon be available] Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing ...

all

Quick Guide to Annual Renewal 2016 membership/PC already expired on 31 December 2016. Please RENEW now for 2017. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ord ...

CFIG161003_MAS

Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...

CFIG161003_MAS

Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...

PICIG161012_Form

PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...

CFIG161003_form

CFIG Evening Seminar Shenzhen-Hong Kong Stock Connect (深港通) Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong ...

AppForm_Dec16_FE

Application Form Examination Techniques Seminar on QP Final Examination (December 2016 Session) (Event Code: SQPE16100401) Date and time : 4 October 2016, 7:00 – 10:00 p.m. Enrolment fee : HK100 Langu ...

ApplicationForm_June 2016_FESeminar

Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminar on QP Final Examination Date and time: 29 March 2016, 7:00 – 10:00 p.m. Enrolment fee: HK100 Language: English Enr ...

QPGraudate201512

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 16.doc 18 February 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...

HKICPA-PDF-2Xreward_1209

BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...

pr_1509

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

pr_1510

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

Cir2015_member_flyer

Group Personal Insurance Program 2015/2016 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

hkfrs_update2013

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2013 year-end Effective date HKAS 1 Amendment Presentatio ...

Submissions on Corporate Governance-related Subjects

The Institute has also reviewed and submitted comments on a number of major corporate governance-related consultation papers and proposals with corporate governance implications, including: Date of su ...

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 ...

AM 2016 (HKICPA note on item A 1(f)

Reviewers' Comments_PRC_2016_1

Reviewers' Comments_PRC_2016_1 P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2016\PRC\Reviewers' Comments_PRC_2016.doc Hong Kong Institute of Certified Public Accountants ...

Reviewers' Comments_PRC_2016

Reviewers' Comments_PRC_2016 P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2016\PRC\Reviewers' Comments_PRC_2016.doc Hong Kong Institute of Certified Public Accountants QP ...

HKICPA_Order Form - Father's Day Promotion 24052016

HKICPA_Order Form - Father's Day Promotion 24052016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotlan ...

HKICPA_Order Form - Father's Day Promotion 24052016_2

HKICPA_Order Form - Father's Day Promotion 24052016_2 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

HKICPA_Order Form - Father's Day Promotion 24052016_1

HKICPA_Order Form - Father's Day Promotion 24052016_1 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

0633_8Aug2019_Costs order_Redacted

IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...

2024

Publications Publications Item Date of Issue Category Subject -15 November Ethics A Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics 2024-14 25 October 2024 A ...

COEa23_discard303

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...

q1

Quick Guide to Annual Renewal 2016 membership/PC already expired on 31 December 2016. Please RENEW now for 2017. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ord ...

competition_results_2016

CPA Table Tennis Competition 2016 – Results 10 October, 16 & 20 November 2016 1) Men's Single: Champion: Lee Wai Ming 1st Runner-up: Victor Chiu 2nd Runner-up: Kelvin Lam 3rd Runner-up: Dacky ...

Cert-Acknowledgement-Slip-Jun2016

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2016 Session is now ready for collection with details as follows: Collection Period: 9 ...

Corrigendum_1018H

in T}lE MATERR OF A Complaint made under section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong institute of Certified PublicAccountants ...

Corrigendum-0852C-0427

CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...

Cert-Acknowledgement-Slip-Dec2015

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2015 Session is now ready for collection with details as follows: Collection Period ...

practice schedule_1603

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

Web_bma_20160119

bma Catering Management Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affilia ...

Location

of Group Photo for 10K Runners at Start Point Photo Time Runners Place 5:00 am – 8:15 am 10 km Challenge Hing Fat Street (興發街), near Tsing Fung Street (清風街), Tin Hau 10 km Run 1 10 km Run 2 10 km Run ...

Web_Premiere Performances_151126

Premiere Performances of Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affi ...

e4_15

RIFRestructuring and Insolvency FacultyHong Kong Institute of CPAsRestructuring and Insolvency Faculty Executive Committee (RIFEC)Composition for 2015CategoryNameHKICPAmembersNG, Mat (Chair)CHAN, Wai ...

Institute's Commentaries on the Budget - Archives

Institute's Commentaries on the Budget - Archives Date Subject 26 Feb 2020 (cancelled) Commentary forum on the 2020-21 budget 27 Feb 2019 Commentary forum on the 2019-20 budget 28 Feb 2018 Comment ...

05_irdam16_agenda_form_final

Hong Kong Institute of CPAs Agenda for 2016 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form for agenda items Please return via email to by 30 October 2 ...

Awardee list - Round 2 v6

Awardee list - Round 2 v6 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu H ...

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

1_103

1.103 (October 2016) 1 CHAPTER 50 SECTION 51 Corporate Practices (Professional Indemnity) Rules* Authority and Commencement 1. These Rules are made by the Council (the Council) of the Hong Kong Instit ...

LawSoc_v

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

LawSoc_v.1

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

P016

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

1161_PD_BEPS Series_final

HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

Circular_GIG160125

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

cs-jan

1091r2_20151119 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language English Fee • Taxation Faculty member: HK150 (For each semin ...

bcies-nov

1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

CPA for NGO social responsibility programme

As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...

HKICPA_Level1_Result

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name (English) School Name (Chinese) Team ...

HKICPA_Enrolment Form (NBU)_20152

HKICPA_Enrolment Form (NBU)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Contac ...

HKICPA_Enrolment Form (ZUFE)_20152

HKICPA_Enrolment Form (ZUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

update180

i Update No. 180 (Issued 29 January 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 ...

FE (Jun 17) Paper II_Answer

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Module C_Preseen_20172

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YMSC161121

Page 1 of 2 Coffee drinking has become fashionable among the younger generation and they now demand quality coffee. Come join the coffee tasting workshop which will provide you with more coffee knowle ...

359

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...

SCPD16102502

Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...

SCPD16102502old

Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...

Circular_160910_v2

Live Jam Night (For singer & instrument player) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instruct ...

Circular_DBIG160724_v2

Dragon Boat Fun Day cum Eco Tour The Dragon Boat Interest Group (DBIG) is organizing a fun day cum eco tour for members to explore the fun of paddling. Together with some experienced DBIG members, par ...

20160716_Level two

Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...

Circular_GIG160624

Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...

w160612j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

20160528_L1

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering a beginner dinghy course for members. This course is intended to give a taste of sailing to novice sailors. Course name: I ...