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November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

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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 ...

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Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

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Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

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-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...

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companies

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Hong Kong Broadband Network (Enterprise Solution)

Hong Kong Broadband Network (Enterprise Solution) Expiry date: 30 Nov 2024 Offers: Broadband, Voice, Wi-Fi & Mobile services plan (Flyer: CHN/ ENG): 1. Home Fibre Broadband Service Broadband plan ...

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YMSC151107_programme

Version: 151102 Career conference: Career Breakthrough Date: 7 November 2015, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Time: 2:0 ...

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Circular_GIG1503

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

IFRS Regional Policy Forum 2013

The 7th IFRS Regional Policy Forum was held in Hong Kong on 5-6 June 2013. Materials relating to the Forum can be accessed at the links below. Agenda Day 1 & Day 2 Programme Programme Brochure Ope ...

letter_for_picking_cert2012

Dear graduate, QP Graduation Certificate ( Session) Graduation certificate for the QP is ready for your collection at the Institute’s service counter on 27/F, Wu Chung House, 213 Queen's Road East ...

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Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

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Hong Kong 18 Symphony Orchestra Offer The HK 18 Symphony Orchestra (HK18SO) has spiced up its discount to our members for the concert, A Night of Tchaikovsky to be held on Saturday, 29 September 2012. ...

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Costume competition – Best dressed award "Jet Setters" is the theme of this year's annual dinner, reflecting the international recognition status of our members under the Global Accounti ...

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Hong Kong Professional Liabilities Programme Code: Speaker Mr. K.H. Ma Mr. Ma is a financial controller of a trading company and a fellow member of the Institute, ACCA and CPA (Aust.). He has achieve ...

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2006

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4 Managing through the Downturn – the HR Perspective Programme Code: Speaker Mr. Mark Gilbraith, Partner, PricewaterhouseCoopers, Shanghai PricewaterhouseCoopers Shanghai leads the consulting practic ...

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Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...

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January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...

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December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...

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DBIG -110926 (scheduel Oct-Dec 11) DBIG Dragon Boat Training & Race Schedule October – December 2011 Date Week From To Venue Remarks 2-Oct-11 Sun Whole Day Shaukeiwan CPA Cup DB Race 9-Oct-11 Sun ...

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The Upper Loft -HKICPA Year round offer 2022

The Upper Loft Year-Round Offers for HKICPA: One-Time Only Free Trial of 1 Hour Driving Range Indoor Golf Experience for All HKICPA members Free Club Rental Instructed by PGA Professional Coach Ma ...

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MC Jun 2018 Question

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Start-up kit

1 for Mentors and Mentees 1. Mentors 1.1 Mentor benefits P. 2 1.2 Mentor Roles and Responsibilities P. 3 1.3 Effective Questioning Tips for Mentors P. 4 – 5 1.4 Giving Feedback – Checklist for Mentor ...

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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 ...

FE December 2015 Paper I Panelists Report_Final

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techwatch155

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

techwatch155

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

ipos-oct-nov

997r2_20141015 CPD Seminars – IPO Series (October to November 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English ...

vs-oct-nov

955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...

workshops05

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

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Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

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Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

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Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

Dec 12 Module D student notes_WS1

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1128-1

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

tech-training-program

Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...

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Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

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Module B (Dec 15)_Question

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TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

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FE December 2015 Paper I Panelists' Report_Final

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

TechWatch 202

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

TechWatch210

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DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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 ...

update187

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

dii-info-session

InformationInformationInformationInformationInformationInformationInformationInformationInformation Information Session on theSession on theSession on theSession on theSession on the Session on theSes ...

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Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

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 ...

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PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

Zung Fu Company Limited

Offers: Mercedes-Benz Car Purchase Privilege Purchase selected stock to enjoy an additional vehicle price discount valued at up to HK60,000* 10-day express delivery for selected models Financing schem ...

update020

Update No. 20 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page P ...

From CPA to CPA Plus (FCCP) (HKIBE)

From CPA to CPA Plus (FCCP) (HKIBE) Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. The Institute, in collaboration with Hong Kong Institute of Business Engineers ( ...

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

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1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

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Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...

letter_r

Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

YMSC141011_Programme_v5

Version: 141008 Page 1 of 2 Career conference Career advancement and mobility of young CPAs Date: 11 October, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road Eas ...

flyer_SMP140303

Date Monday, 3 March 2014 Time 6:30 p.m. – 8:30 p.m. (Registration starts at 6:00pm) Venue Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Chairman Mr. Raymond Cheng, Council ...

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The Golf Interest Group (GIG) is pleased to announce that Mr. Tommy Kan, PGA, has agreed to conduct golf lessons at Garden Farm Golf Centre for members. Mr. Kan, former golf professional of The Jockey ...

20130306

Date 6 March 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue Rooms 2-4, Hong Kong Institute of CPAs, 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Speaker Mr. Patrick Ho, LL.B, ...

srf-121206

Forum on proposed changes to auditor regulation and professional liability Date: 6 December 2012 Time: 6:00 p.m. – 8:00 p.m. Venue: HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East ...

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HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

20110706

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 6 July 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Cent ...

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Information Session on the Institute's first Specialist Qualification: Diploma in Insolvency The Diploma in Insolvency programme is the Institute's first Specialist Qualification, covering sub ...

sem-overview-auditing-standards

Date 6 May 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Lam Chi Yuen, Nelson, FCPA (Pr ...

S090706S

HKAS40: Investment Property Programme Code: Speaker Mr. Richard Lai Mr. Lai is a sole proprietor of a CPA firm in Hong Kong. He provides auditing, taxation, corporate finance and other business advis ...

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非贸易付汇的税务管理PRC Tax Administration for Remittance of Foreign Exchange Relating to Non-Trade Items Programme Code: Programme Code: Speaker Ms. Winnie Ng, Principal, Deloitte Touche Tohmatsu Ms. Ng has m ...

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Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...

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6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...

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Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

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New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...

i2c-IFRS6-IFRS1

12 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 6 AND IFRS 1 The Internat ...

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B - ws 2 session 6 (20111) Corporate Financing 20 Workshop 2 Session 6 Pre-workshop exercise 4 (Treasury Operations) The head of the company’s treasury department is concerned about weaknesses in work ...

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DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

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2 August 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/6 Disclosure of Accounting Policies Comments to be receiv ...

Timeline

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Timeline

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2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

FE Dec 18 Paper IQuestion

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ms1809

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 18 September 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committ ...

DC order_1073P_edited

. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

sss may-july

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wk20150910

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Module A 20140430 upload

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order-reason-0312_1

1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

order-reason-0312

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companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

100618_1

DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...

100618

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qp-rf-nov

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

qp-RF-Aug09

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qp-RF-Jun09

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

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FE (Jun 15) Paper I_Question

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FE (Dec 15) Paper II_Question

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FE (Jun 15) Paper I_Question_v2

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Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

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Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

20130513_module_a_case

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ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

ifric-d13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...

ed-pn852

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Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

pn840

PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...

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7_Nov_2013_Module B_Case

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20130521_module_d_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...

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Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

ETS_Module D_final

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