Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q2 凡持有有效臨時執業許可証的都需要按照第八條的規定報告變 更事項,涉及証書登記事項變更的還需換發許可証。 《暫行規定》第八條:"境外會計師事務所在臨時執業許可証有效期內新增或變更臨時執業項目的,以及《境外會計師事務所臨時執行審計業務許可証》上載明信息發生變更的,應當及時向審批機關報告。因前述事項變更需換發臨時執業許可証的,應當提交相應的證明材料。" 《暫行規定》實施前已取得 ...
newbooks-feb
New Books in Library (Feb 2014) Economic Title /Author: 新興市場指南: 阿根廷、巴西、智利、哥倫比亞、墨西哥及秘魯/香港貿易發展局研究部. ISBN: 9789881213358 Publisher: 香港貿易發展局Year: 2013 Call No.: HC244 .G853 2013 Subject: Economic conditio ...
HKICPA Beijing Consulting
HKICPA (Beijing) Consulting Co., Ltd. ("Company") was incorporated in Beijing in October 2006 and is wholly owned by the Institute for the purpose of strengthening its liaison with the mainl ...
Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
FE (Dec 16) Paper I_Question_2
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FE (Dec 16) Paper I_Question
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candidate12
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Tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
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 ...
PICIG160108
Date 8 January 2016, Friday Time 10:00 a.m. – 11:00 a.m. Programme The Operations Control Centre ("OCC'") is the "heart" of the MTR train operation which monitors the railway ...
tue151215
TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...
tue151215o
TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...
tue151214
Hong Kong Institute of CPAs Seminar on revised Auditor's Report Date Monday, 14 December 2015 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Ch ...
YMSC 151107
With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...
YMSC 151107
With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...
354
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Monday, 14 September 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
tue151110
Hong Kong Institute of CPAs Industry Update Relating to Investment Funds Date Tuesday, 10 November 2015 Time 6:30 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, ...
YMSC151017
The Young Members Committee is organizing a green planting activity cum workshop on environmental, social and governance (“ESG”) issues. It is not only a meaningful activity for the green environment, ...
Flyer_QAF151125
Date Wednesday, 25 November 2015 Time 9:30 a.m. to 12:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Chairman Mr. Chris Joy, Ex ...
YMSC151024
Are Quality education lays a foundation for children’s future learning. This seminar will cover the importance of family partnerships and parents' involvement in promoting children's developme ...
tue1516
TUE series on application of new and revised HKFRS/IFRS for 2015 Date Tuesday, 27 October 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wan ...
tue1011
Convertible instruments are common in the financial market. As credit markets are tightened from time to time, more prospective investors would prefer to hold financial instruments with elements of eq ...
350
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 April 2015 at 8:30 a.m. Board Room of the Hong Kong Institu ...
was150506
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
tue1501
Guidance on preparation of combined financial statements Date 20 January 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road East, ...
was150227
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
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 ...
Flyer_Dec2015_FESeminar
Examination Techniques Seminar on QP Final Examination (December 2015 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with ins ...
Flyer_Dec2015_FESeminar
Examination Techniques Seminar on QP Final Examination (December 2015 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with ins ...
prize_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
Prize sponsorship form_AD2015
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
prize_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
SMP150626_Full
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
Reply-slip-HKCPS-Internship2015
Reply Slip (Please reply on or before Friday, 26 June 2015) To: Corporate & Mainland Affairs Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s R ...
SMP150626
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
Rundown finalized on 2015.01.20
Q:\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2015 SSG\.doc HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014-2015 ( ...
Workshop Topics Module A Workshop 1 (Dec 2015)
Workshop Topics Module A Workshop 1 (Dec 2015) Workshop Topics Module A (December 2015) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties ...
Insolvency SD holders
At the time of my first renewal of SD Insolvency do I need to have 200 qualifying hours in the field No. The renewal requirement on continuing work experience in the field of insolvency is 800 qualify ...
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
Jazz Funk_Jan_cancelled
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jan_old
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
MBIG151117
Speaker Mr. Chi Lo Senior Economist, Greater China BNP Paribas Investment Partners, Hong Kong Date & Time 17 November 2015, Tuesday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, ...
MBIG151117
Speaker Mr. Chi Lo Senior Economist, Greater China BNP Paribas Investment Partners, Hong Kong Date & Time 17 November 2015, Tuesday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, ...
Circular_GIG151206
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
150826
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Edward Middleton, Partner and Head of Restructuri ...
Mentorship_leaflet
CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose of their c ...
FSIG150901
Speakers Ms. Suzanne Wat Partner, Tax, PwC Mr. Gary Ng Partner, Risk Assurance, PwC Ms. Jenny Yip Senior Manager, Risk Assurance, PwC Chair Mr. Alex Kwok Member, FSIG Organizing Committee Date & T ...
FSIG150901
Speakers Ms. Suzanne Wat Partner, Tax, PwC Mr. Gary Ng Partner, Risk Assurance, PwC Ms. Jenny Yip Senior Manager, Risk Assurance, PwC Chair Mr. Alex Kwok Member, FSIG Organizing Committee Date & T ...
150729
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...
Circular_SNIG1506_v3
Snooker League 2015 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised a Snooker League (mixed league) to be held in June. Keen snooker players should not mis ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
FE (Jun 15) Paper I_Answer
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SAT_2015_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
356
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 December 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Cir_BP_IFRS2016BLUE
2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...
Study Tips to Ace QP Module Exams_1
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
Study Tips to Ace QP Module Exams
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
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 ...
FAQs in 11 Dec 2015 (clean copy)
FAQs in 11 Dec 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 11 Dec 2015.doc FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I ...
1538F_21Jan2021_Reasons for decision_Redacted
4 FINDINGS OF THE DISCIPLINARY COMMITTEE First Complaint 23. The First Complaint concerns audit irregularities relating to assets and liabilities held for distribution to owners and discontinued opera ...
976r9_SET_StudentExpress_online
HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session ...
976r9_SET_TeacherExpress_online
HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...
976r1_TeachersExpressOnline_140626
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2014 ISSUE HKICPA Examination in BAFS (December 2014 /January 2015 session) is ...
Module D (Dec 15)_Question
Module D (Dec 15)_Question Module D (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 ...
HKICPA Bridge Tournament 2015#1_deal
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
FE (Jun 2015)_Paper I_Panelists Report_Final
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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1
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FE (Jun 2015)_Paper II_Panelists Report_Final
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FE (Jun 2015)_Paper II_Panelists Report_Final_20151007
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Module B (Dec 2016)_Question
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Ren_FB Corporate Offers 2022 Aug Sep
Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
df_map
王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...
Reviewers_comments_2015_PRC
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\PRC\.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 (PRC) Reviewers' Comments Com ...
PatrickSung
PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Patrick Sung Executive Director & CFO Guangnan (Holdings) Limited Mr. P ...
Workshop Topics Module C Workshop 2 (Dec 2015)
Workshop Topics Module C Workshop 2 (Dec 2015) Workshop Topics Module C (December 2015) Workshop 2 1 The case study is about a fashionable, upscale retailer of furniture and home accessories in Hong K ...
Workshop Topics Module A Workshop 2 (Dec 2015)
Workshop Topics Module A Workshop 2 (Dec 2015) Workshop Topics Module A (December 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Discussion on the "Fixed for Fixed&q ...
Workshop Topics Module C Workshop 2 (June 2015)
Workshop Topics Module C Workshop 2 (June 2015) Workshop Topics Module C (June 2015) Workshop 2 1 The case study is about an exhibition, convention, concert and entertainment venue operator in Hong Ko ...
Workshop Topics Module A Workshop 2 (June 2015)
Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...
Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
Module B (Dec 15)_Answer
Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...
FE (Jun 15) Paper II_Question
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FE (Jun 15) Paper II_Question_v2
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FE (Dec 15) Paper I_Question
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DC order-0852-0427
IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...
ed_ias1
Exposure Draft ED/2015/1 February 2015 Comments to be received by 10 June 2015 Classification of Liabilities Proposed amendments to IAS 1Classification of Liabilities (Proposed amendments to IAS 1) Co ...
Module C (Dec 15)_Answer
Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
pr-bcgd2015-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2015 Invites entries Focus on companies' efforts to strengthen disclosures and practices in internal controls, ri ...
MPS_Module A_Part 2
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candidate13
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update175
Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...
edbc_cfup
Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...
2021_1st runner up_Best Proposal
Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...
hkiod-oct
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...
hk-tax
(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...
Circular_TTIG150524
Table Tennis League 2015 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held on 24 May. The league is divided into 3 groups of different levels ...
hkiod-mar-apr
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W150328 for Session 1 W150328A for Session 2 W15 ...
976r1_StudentsExpressOnline_140626
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2014 ISSUE HKICPA Examination in BAFS (December 2014 /January 2015 session ...
Module B (Dec 15)_Question
Module B (Dec 15)_Question Module B (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 B (Dec 15)_Question_1
Module B (Dec 15)_Question_1 Module B (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 argument ...
2_QP Graduates List (Jun15)
2_QP Graduates List (Jun15) Autumn 2015 issue QP Graduates – June 2015 Session The Institute is pleased to announce that 626 QP candidates successfully completed the Qualification Programme in the Jun ...
Panelists Report_Module C (Dec 15)_Final
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FE (Jun 17) Paper II_Question
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Panelists Report_Module C (Dec 15)_Final_1
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Panelists Report_Module A (Dec 15)_Final
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1255P_DC Order_edited
IN T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") BETWEEN The Practice Review Committee of the Hong Kong institute of Cer ...
newbooks_dec14
New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...
2012 results
組別Event名次Ranking隊伍名稱Team Name1香港會計人員總會Hong Kong Accounting Professionals Association2香港建築師學會The Hong Kong Institute of Architects3港鐵水上活動會聯隊Metro Water Sports Club (Mixed Team)4中國銀行(香港)有限公司Bank of Chin ...
MPS_Module C_Part 1_Upload
Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...
Module D (Dec 15)_Answer
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
MPS_Module C_Part 1_Upload
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141105i
時間活動地點1000 -1045 從福田口岸乘旅巴前往天頌專案福田口岸1045 -1115 1115 -1215 座談會: 1. 港鐵(深圳)龍華4號線的發展及建造概要2. “天頌”-港鐵“軌道與物業綜合發展模式”在深圳的應用港鐵深圳會議室1215 -1245 參觀天頌專案天頌銷售中心/工地1245 -1255 前往午膳-1255 -1400 午膳紅山站稻香餐廳1400 -1410 乘旅巴前住深圳 ...
update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
SCPD18100801_Handout
Internal Audit’s Role – Navigating Risk During Times of Global Volatility Presented by : Albert Yip, FCPA Aust., CRMA, CMA, MSc(I.S.) Governor & Chairman of Professional Development, IIA HK Venue: ...
Circular_GIG151118_v2_1
Golf Day at Palm Island Resort For the first time, Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at thi ...
Circular_GIG151118_v2
Golf Day at Palm Island Resort For the first time, Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at thi ...
Circular_GIG151024
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
hksfa151016
Luncheon Presentation “How Small-Caps Outperform: Finding /Being Diamonds in a Sea of 10,000” HKSFA, in association with HKICPA and HKIRA, is pleased to invite Mr. Tariq Dennison and Mr. Anand Batepat ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
Circular_GIG151010
Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...
20150910_Astrophotography programme
Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...
Flyer_SNIG1508
Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...
pa-cpaa
Form PA-CPAA Jul 2015 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...
ciocots-feb-apr_s150429s
1041r1_20150320 Hong Kong Institute of CPAs presents China investment, offshore companies and offshore trust series from February to April 2015. This series of seminars is designed for professionals w ...
Circular_SGIG150502_v2
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_SGIG150502_v2
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_SGIG150502_v2_old
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_GIG150418
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
pcexam-enrolform
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...
Circular_GIG150411_v2
Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...
Circular_GIG150321_v2
Golf Day at SkyCity Nine Eagles Golf Course The Golf Interest Group (GIG) has organized a Golf Day at the SkyCity Nine Eagles Golf Course (playing same 9 holes twice) for its members. This provides a ...
tfp150225s
Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...
Flyer_SNIG1503
Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...
Circular_GIG150228
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG150314_rv
Play With a Golf Professional (On Course Practice) Date: Saturday, 14 March 2015 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Er ...
976_SET_StudentsExpressOnline_140306
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
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 ...
Michael Chung_updated181020Final
Preparing the Office of CFO on Future Innovation – Artificial Intelligence and Machine Learning Michael Chung October 20, 2018 Wolters Kluwer at a Glance A rich 180-year heritage of 4.4B Revenues 19,0 ...
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 ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
pr-20160915-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
pr-20170815-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
DC order _856C_edited
, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...
151028
Litigation finance – how it works and how it could work for insolvency cases in Hong Kong About the topic The objective of this seminar is to facilitate a discussion amongst senior members of the inso ...
150622
Supported by: Global asset recovery and tackling action to undermine the arbitration process About the topic As arbitration becomes an increasingly common approach to dispute resolution international ...
150519
Anti-trust investigations About the topic The Hong Kong Competition Ordinance is expected to be fully implemented in the second half of this year. It seeks to prohibit and deter businesses and commerc ...
FORIG150423
Valuation in disputes About the topic Business valuations may be required in a wide variety of situations involving, for example, the determination of the valuation of tangible assets, ownership inter ...
Mentorship_leaflet_141015
CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose of their c ...
976_SET_TeacherExpressOnline_140312
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
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 ...
Forum and Conference
Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...
iesba_workplan
19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...
Cir2015_CPA Practices_flyer
Group Insurance Program for Member Practices 2015/2016 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...
pr_ifrs15_2
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_15cl
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 ...
19052015
New accounting requirements for 2015: Are you prepared? Date Tuesday, 19 May 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wanchai, Hong Ko ...
20150117_New Year Trial Run
New Year Trial Run To prepare members for the Standard Chartered Marathon 2015, the Athletics Interest Group has organised a "New Year Trial Run" as a final warm-up race with details below: ...
Cir2014_CPA Practices_flyer_rv
Group Insurance Program for Member Practices 2014/2015 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...
Workshop Topics Module B Workshop 1 (Dec 2015)
Workshop Topics Module B Workshop 1 (Dec 2015) Workshop Topics Module B (December 2015) Workshop 1 1 The case study presented is a beauty clinic listed on the Hong Kong Stock Exchange. The company ope ...
Workshop Topics Module D Workshop 2 (Dec 2015)
Workshop Topics Module D Workshop 2 (Dec 2015) Workshop Topics Module D (December 2015) Workshop 2 1 Workshop Two – Tax Cases (Group Discussion Exercise) Reason for activity CPAs need to be familiar w ...
Workshop Topics Module D Workshop 1 (Dec 2015)
Workshop Topics Module D Workshop 1 (Dec 2015) Workshop Topics Module D (December 2015) Workshop 1 1 Workshop 1 – Profits Tax Computation (Group Discussion Exercise) Reason for activity It is importan ...
Workshop Topics Module D Workshop 1 (Jun 2015)
Workshop Topics Module D Workshop 1 (Jun 2015) Workshop Topics Module D (June 2015) Workshop 1 1 Workshop 1 – Profits Tax Computation (Group Discussion Exercise) Reason for activity It is important fo ...
Workshop Topics Module B Workshop 1 (June 2015)
Workshop Topics Module B Workshop 1 (June 2015) Workshop Topics Module B (June 2015) Workshop 1 1 The case study presented is a pharmaceutical company listed on the Hong Kong Stock Exchange. The compa ...
Workshop Topics Module A Workshop 1 (June 2015)
Workshop Topics Module A Workshop 1 (June 2015) Workshop Topics Module A (June 2015) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties -Pr ...
2016
Date Topic 17 December 2016 / 18 December 2016 Lifestyle series of events: Gingerbread house and cookie making class 3 December 2016 2016 Year End Gathering for Young Members 21 November 2016 Lifestyl ...
MembershipApplicationForm
(5/15) 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 ...
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 ...
newbooks-may
New Books in Library (May 2012) General Accounting and Related Knowledge Title /Author: Accounting information systems /George H. Bodnar, William S. Hopwood ISBN: 9780132871938 Publisher: Upper Saddle ...
Results_draft
CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...
Results_draft_1
CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...
Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
map
MBIG Study tour to Shenzhen and Dongguan (3 – 5 Nov 2017) Assembly date, place and time: 8:45 am on 3 November (Friday) Coach pick-up at Gate 3, Exit B, G/F, Shenzhen Futian Check Point (深圳福田管制站首層大堂B出 ...
ETS_Module_D
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
Module C Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
ETS_Module_D
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aia
Body: Association of International Accountants (AIA) • Our Mutual Examination Paper Exemptions ("MEPE") agreement with AIA expired on 31 May 2013. • Transitional arrangements of the MEPE als ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
FE (Dec 15) Paper II_Answer
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FE (Dec 15) Paper II_Answer_1
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Module B_Preseen_20172
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HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong
CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...
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 ...