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order-0324
1 Proceedings No.: D-12-0698O 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 ...
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order-0324_1
1 Proceedings No.: D-12-0698O 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 ...
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hkics150515
Supporting organisation Host Supporting organisation Independent Directors and Controlling Shareholders Around the World 15 May 2015 (Friday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law S ...
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reason-0614
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
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reason-0614_1
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
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order-0324
1 Proceedings No.: D-12-0698O 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 ...
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order-0625
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
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Mainland Business Interest Group events
Date Topic Nature of Activity Remarks 10 July 2024 Joint MBIG-FSIG cocktail reception: Regulatory investigation of and enforcement against listed companies and their officers between Mainland China an ...
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BC_IASB_ED9
September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
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jan-issue
一、關於關聯方披露準則的處理《國際會計準則第24號——關聯方披露》中有一個條款,要求國家控制的企業一律視為關聯企業,其發生的交易都是關聯交易,要求進行充分披露。我們認為,僅同受國家控制而不存在其他關係的企業,不能視為關聯方。同受國家控制並不影響它們之間的競爭或合作關係。在同國際會計準則理事會的多次討論中,我們堅持這一立場,並且指出《國際會計準則第24號》規定是有局限的。在2005年11月8日中國會 ...
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0502
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
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FRSCMS-Feb
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
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030818e
To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...
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Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
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TT League_circular (8)
TT League_circular (8) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...
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TT League_circular (9)
TT League_circular (9) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...
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613th_201208
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1412Paper4Annex 3
Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...
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TechWatch197
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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snap_nclwc
IFRS Standards Exposure Draft November 2021 Snapshot: Non-current Liabilities with Covenants This snapshot provides an overview of the Exposure Draft Non‑current Liabilities with Covenants published b ...
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627th_211116
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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 ...
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639th_19 October 2022
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311n5int
HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...
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RIF event (21
Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
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pr-20170821-en
1 Dear Assignment/News/Business EditorDear Assignment/News/Business EditorDear Assignment/News/Business EditorDear Assignment/News/Business EditorDear Assignment/News/Business EditorDear Assignment/Ne ...
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1 Dear Assignment/News/Business Editor Best Corporate Governance Awards 2017 invites entries Good corporate governance remains fundamental for Hong Kong and for the long-term sustainability of busines ...
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20170222-en
1 Dear Assignmentear Assignmentear Assignmentear Assignmentear Assignmentear Assignment ear Assignmentear Assignmentear Assignmentear Assignmentear Assignmentear Assignment /News News /BusinessBusines ...
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1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
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BCGDA 14_results press release_ENG (Final)
BCGDA 14_results press release_ENG (Final) 1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2014 Intense competition and increased strin ...
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hkas07
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
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pr-20160627-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
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Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
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update269 re
1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...
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17je0623
STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...
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Module A 6th Edition Learning Pack_Part 2
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hksa70515
MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...
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update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
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pr-20160915-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
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hkas28_2011
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...
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HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
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CPD Requirements and Compliance Audit_v10
CPD Requirements and Compliance Audit CPD Requirements and Compliance Audit CPD Requirements and Compliance Audit CPD Requirements and Compliance Audit CPD Requirements and Compliance Audit CPD Requir ...
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pr-20160121-en_1
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section Editor Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/ ...
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pr-20160121-en_2
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section Editor Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/ ...
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pr-20170529-en
1 Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear edit ...
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update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
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ed_1510
Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...
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edlevy
May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...
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techwatch109
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 ...
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techwatch109
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 ...
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techwatch97
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 ...
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techwatch97
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 ...
![ED-IFRS1nIAS27](/images/search_icon_pdf.gif)
ED-IFRS1nIAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
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IASB_ED_IFRS1_IAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
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techwatch43
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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1003_E&T_SSG_CaseCompetition2014-15_140916
1003_E&T_SSG_CaseCompetition2014-15_140916 Introduction 簡介Luk Fook Holdings (International) Limited (Stock code:0590) (Lukfook) 六福集團(國際)有限公司(六福) Five great reasons to join 參賽的五大理由Company for case ...
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ord_smerfi
Request for InformationComprehensive Review oftheIFRS for SMEs StandardJanuary 2020Optional Response DocumentInstructions for completionThe International Accounting Standards Board (Board) has publish ...
![Module 9](/images/search_icon_pdf.gif)
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
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Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
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ed_smetxr
International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...
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hkas20
Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...
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Disciplinary proceedings in progress as at 6 August 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
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D-16-1225P_DC order_edited
BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...
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TFEC_BEPS_consultation_submission2017
By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...
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D-10-0492C
Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...
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order-20120117
Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...
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order-leung-chi-keung-luk-ka-cheung
1 Proceedings No: D-09-0410O IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...
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techwatch91
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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techwatch91
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
![ED_IFRS_1](/images/search_icon_pdf.gif)
ED_IFRS_1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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ED-IFRS-1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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techwatch65
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
![ED_IAS_39](/images/search_icon_pdf.gif)
ED_IAS_39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
![ED-IAS39](/images/search_icon_pdf.gif)
ED-IAS39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
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Diploma in Insolvency 2011-2012 flyer (FINAL)
Diploma in Insolvency 2011-2012 flyer (FINAL) Diploma in Insolvency 2011/2012 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different ...
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Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
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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 ...
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Disciplinary Proceedings in progress as at 5 Nov 2018
2 Disciplinary proceedings in progress as at 5 November 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing1 15 April ...
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FE (Jun 15) Paper I_Question
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Module A (Dec 16)_Answer
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FE (Jun 15) Paper I_Question_v2
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Dec
2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...
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248
1 Minutes of the 248th meeting of the Financial Reporting Standards Committee held on Tuesday, 26 February 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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ms130320
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 13 March 2020 Attendance HKICPA representatives Ernest Lee, Chairman, Financial Reporting Standards Committee (FRS ...
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1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
![Module 1](/images/search_icon_pdf.gif)
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
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Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
![adm_as12](/images/search_icon_pdf.gif)
adm_as12
Amendments to HKAS 12 Issued July 2023 Entities are required to apply the temporary exception to the requirements in HKAS 12 to account for deferred taxes related to Pillar Two income taxes immediatel ...
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2022
Articles from A Plus 2022 issues October A guide to navigating the evolving climate landscape for CFOs Ricky Cheng FCPA, Director, Head of Risk Advisory, BDO, and member of the Institute’s Sustainabil ...
![logo](/-/media/HKICPA-Website/New-HKICPA/News/2019/20190626/rgb_stacked_2.jpg)
Clarification on the participation of HKICPA in electoral activities in Taiwan
(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...