co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
economic-insight-q2
Emerging markets hesitate as advanced economies accelerate Welcome to ICAEW’s Economic Insight: Greater China, a quarterly forecast for the region prepared specifically for the finance profession. Pro ...
29_10_2013_Module A2_1
You don't have access right to view the details. Please login.
ed_rate
Request for Information March 2013 Comments to be received by 30 May 2013 Rate RegulationRequest for Information Rate Regulation March 2013 Published by the International Accounting Standards Board Re ...
Module D (Dec 2016)_Question
You don't have access right to view the details. Please login.
QP exam sharing forum_MA (revised)_Upload
You don't have access right to view the details. Please login.
21-11-13_Module_B(essay)
You don't have access right to view the details. Please login.
IASB_250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
IASB-250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
Mod_A_Part_II_Jun2017
You don't have access right to view the details. Please login.
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 ...
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 ...
candidate5
You don't have access right to view the details. Please login.
pr20130110-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost su ...
TFA160422_enrolment
EEvveenntt IInnffoorrmmaattiioonn EEnnqquuiirryy:: 22228877 77000099 //22228877 77008899 ee--mmaaiill:: mmaayy@@hhkkiiccppaa..oorrgg..hhkk EVENT ENROLMENT FORM Programme Code: TFA160422 Finance & ...
update125
i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...
pr_di
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 ...
WSHP16102401qc
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 ...
WSHP16102401qcold
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 ...
featuredbooks_dec14
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Partnerships Books E-books E-journals ...
featuredbooks_nov14
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Forensic Accounting Books E-books E-j ...
131031
Transfer pricing for the financial services industry Programme Code: TFS The significant increase in cross-border activities has made transfer pricing (“TP”) one of the key tax issues faced by multina ...
F131101
HKICPA/ICAEW Joint Seminar on Ethics for Accountants Date 1 November 2013 (Friday) Time 7:00 p.m. – 8:30 p.m. (Light refreshment will be provided) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Ho ...
c131109s
Annual Accounting Update 2013 Programme Code: C131109S Date SSaattuurrddaayy,, 99 NNoovveemmbbeerr 22001133 Time 99::0000 aa..mm.. –– 11::0000 pp..mm.. (Registration starts at 8:30 a.m.) Venue Ballroo ...
Enrolment form_EL131009
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA TAXATION FACULTY EVENT ENROLMEN ...
Enrolment form_EL131106
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA EVENT ENROLMENT FORM Webinar on ...
F131126
Financial Reporting Seminar Valuation of Mineral and Petroleum Assets Date 26 November 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen' ...
pr-0918-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 18 September 2013) — Pu ...
Briefing notes to CPA Ambassadors for Career Forum
Hong Kong Institute of Certified Public Accountants Briefing Note to Ambassador at Career Forum 2013 6 October 2013 (Sunday) 9:30 a.m. to 5:50 p.m. Cyberport Conference and Exhibition Centre The Forum ...
Enrolment form_EL130813
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk Webinar on IFRS 10 Consolidated Financ ...
130623.charity
Dear members, Last-call : join the charity concert to help victims of Sichuan earthquakes You are invited to join the charity concert organized by the Hong Kong Coalition of Professional Services to r ...
130623
Dear members, Last-call : join the charity concert to help victims of Sichuan earthquakes You are invited to join the charity concert organized by the Hong Kong Coalition of Professional Services to r ...
Enrolment form_EL130716
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk TAXATION FACULTY EVENT ENROLMENT FORM ...
130613
Tax transparency and exchange of information – the implications for Hong Kong Programme Code: TFS Internationally, the pressure on jurisdictions perceived to be uncooperative and lacking in transparen ...
tfp130713s
Annual Taxation Update 2013 Programme Code: TFP130713S Date Satturday,, 13 Jully 2013 Time 9::00 a..m.. – 1::00 p..m.. (Registration starts at 8:30 a.m.) Venue Ballroom, InterContinental Hong Kong, 18 ...
130614
Roundtable discussion event on practical issues in Mainland tax Programme Code: TFS The Taxation Faculty, which was established in 2012, aims to provide members with a range of services and activities ...
Enrolment form_EL130618
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk TAXATION FACULTY EVENT ENROLMENT FORM ...
F130625V1
Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...
s130530j
Supporting organisation Host Supporting organisation Codifying Directors Duties: The UK Experience & Lessons for Hong Kong CPD point(s) : The Law Society of Hong Kong : 3 points The HKICPA : 3 hou ...
s130408j
Supporting organisation Host Supporting organisation What’s Wrong with Banking and What to Do About It? CPD point(s) : The Law Society of Hong Kong : 2 points The HKICPA : 2 hours The HKICS : 2 points ...
pr_crlost
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
aasc_330
1 Minutes of the 330th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
130315
Hong Kong Tax Cases: Recent Important Developments Programme Code: TFS Some important tax cases have been heard by the courts in recent months, relating to, e.g., expenditure on plant and machinery, l ...
WAS_IC
Internal Controls System and Corporate Governance Compliance for Hong Kong Listed Company The Corporate Governance Code on Appendix 14 of the Main Board Listing Rules and Appendix 15 of the Growth Ent ...
130221
Key tax issues in the China fund industry Programme Code: TFS China is an important and attractive fund market for foreign investors, due to the country's strong growth and the fact that Chinese a ...
steve-ong
1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 10日January2013年Thursday 19:02 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui 主旨: HKICPA Invitation to Comment ...
Cir2012_member_flyer
-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...
Example 72 (Revised)
Example 72 (Revised) Taxation Example 72 D, E and F Ltd carry on a partnership business since 1990. The partnership agreement states that: (1) D and E would each receive an annual salary of 180,000; ( ...
Circular_SgIG130907 (rv)
Circular_SgIG130907 (rv) CPA Summer Concert 2013 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environm ...
Cir2013_member_flyer (rv)
Cir2013_member_flyer (rv) Group Personal Insurance Program 2013/2014 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan whic ...
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 ...
sa61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
01_18
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
01_18
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
18sa61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
Module D 20140429
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 29 April 2014 www.hkcaexam.com Copyright reserved 2. QP MD & FE 5 q Module D – Learning Outcomes & Chapters 2 ...
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 ...
Member_March WOTM
Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral hints of rose and jasmin ...
tue series_sl
TUE1515: Companies Ordinance (Cap 622) -sharing of experience on new practices About the Seminar Topics include: Establishing new company Identifying deadline for holding AGM Changing auditors Inc ...
newbooks-jul
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
newbooks
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
rba_terms_publication
1 Our Ref.: C-13-0802C In the matter of the complaint against Ho Kei Him, Calvin, a certified public accountant (Membership no. A35380) ("Respondent") Terms of Resolution by Agreement Upon r ...
rba-terms-publication
Our Ref.: C-13-0802C In the matter of the complaint against Ho Kei Him, Calvin, a certified public accountant (Membership no. A35380) ("Respondent") Terms of Resolution by Agreement Upon rea ...
form_13-14
To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 or e-mail: finance@hkicpa.org.hk Taxation Faculty ...
i2c_1214improve
17 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF ANNUAL IMPROVEMENTS TO IFRSs 2012-2014 CYCLE Comments to be ...
Gala Dinner_Table Reserve Form
GALA DINNER 2013 Monday, 9 December Reservation Form (please return on or before 29 November 2013) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants 37th Flo ...
Gala Dinner_Table Reserve Form_old3
GALA DINNER 2013 Monday, 9 December Reservation Form (please return on or before 27 November 2013) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants 37th Flo ...
Gala Dinner_Table Reserve Form_old2
GALA DINNER 2013 Monday, 9 December Reservation Form (please return on or before 22 November 2013) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants 37th Flo ...
i2c_sme14
8 October 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF IFRS FOR SMEs Comments to be received by 20 January 2014 The ...
F131101form
Event Date: 1 November2013 (Friday) Enrolment Deadline: 29 October 2013 PPlleeaassee cclliicckk hheerree ffoorr oonnlliinnee eennrroollmmeenntt ((ffoorr HHKKIICCPPAA mmeemmbbeerrss oorr ssttuuddeenntt ...
Gala Dinner_Table Reserve Form_old
GALA DINNER 2013 Monday, 9 December Reservation Form (please return on or before 22 November 2013) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants 37th Flo ...
Full Notes to 2535 Group and IG Convenors
QP Award and Graduation Cocktail (June 2013 Session) Briefing Note to 25.35 Young Members Leadership Panel, Interest Group Convenors and Previous QP Prize Winners Event Details Date: 2 November 2013 ( ...
Reply slip_newspaper supplement_2013
The 64th National Day Celebration – Newspaper supplements 香港會計界慶祝六十四周年國慶特稿Reply Form (Please return by 13 September 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floo ...
Programme_130820_r
(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Programme_130820_r2
(v130822) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Reply slip_newspaper supplement_2013_v2
The 64th National Day Celebration – Newspaper supplements 香港會計界慶祝六十四周年國慶特稿Reply Form (Please return by 9 September 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor ...
George Hongchoy
Career Conference – 31 August 2013 Panel session Profile of speaker Executive Director and Chief Executive Officer, The Link Management Limited Mr. Hongchoy joined the Manager as the Chief Financial ...
Ronald Tham
Career Conference – 31 August 2013 Workshop: Career development in corporate finance & investment banking Profile of speaker Director, Corporate Finance, Swire Pacific Limited Ronald heads up the ...
Reply slip_newspaper supplement_2013_old
The 64th National Day Celebration – Newspaper supplements 香港會計界慶祝六十四周年國慶特稿Reply Form (Please return by 23 August 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, ...
2012jd_eng
2012 Update to Joint Declaration (8 July 2013) As reported in the last update dated 10 April 2012, there were three standard differences between China Accounting Standards for Business Enterprises (CA ...
pr_bplan
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
pr_ias36
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
hkex
1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Clarification of Acceptable Methods of Depreciation and Amortization for Property, Plant and Equipment and Intangible Assets From: Stev ...
i2c_11
17 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF ACQUISITION OF AN INTEREST IN A JOINT OPERATION (PROPOSED A ...
i2c_1028
17 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF SALE OR CONTRIBUTION OF ASSETS BETWEEN AN INVESTOR AND ITS ...
i2c_dep
6 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT CLARIFICATION OF ACCEPTABLE METHODS OF DEPRECIATION AND AMORTIS ...
i2c_ifrs9amend
4 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT: LIMITED AMENDMENTS TO IFRS 9 ...
i2cuncertainty
21 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT VALUATION UNCERTAINTY Responses to be received by 11 January 2 ...
i2c_forests
21 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT THE VALUATION OF FORESTS Responses to be received by 11 Januar ...
form_12_13
To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 Taxation Faculty, TF 2012 – 2013 Membership Appli ...
TF membership form (2012-13)(CPA_firm)_120704(professional firm)
TF membership form (2012-13)(CPA_firm)_120704(professional firm) To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. ...
20130408&15
20130408&15 Date 8 and 15 April 2013, Mondays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong K ...
Annex G_Outcome (Jul 2013)
Annex G_Outcome (Jul 2013) Annex G 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Review of Outcome and Validity 1. Review of the Outcome of the Accreditation /re-accreditation Exercise The a ...
Member's March WOTM
Member's March WOTM Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral ...
comp-guidance-notes
Hong Kong Institute of Certified Public Accountants, 2013. All rights reserved. Guidance Notes for responding to a complaint Hong Kong Institute of Certified Public Accountants, 2014. All rights rese ...
Financial reporting issues
For financial years ended before 3 March 2014 but auditor report dated on or after that date Question E1 – For financial years ended before 3 March 2014 but auditor's report dated on or after that ...
Financial reporting issues
Disclosure under HKAS 8 Accounting Policies Changes in Accounting Estimates Question A3 - Disclosure under HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors For financial years th ...
976r5_EandT_StudentExpressonline_150609
HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session ...
fcs-nov-dec
955_FCS_20131105 CPD Seminars – Financial Controller Series (November to December 2013) Date/Programme code Time/CPD hours Topic Competency Thursday, 6:30 p.m. – Fund Raising – From Private Corporate ...
Golf Day @ CWBGCC_130223
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
Golf Day @ CWBGCC_131026
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
Golf Day @ CWBGCC_131026
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
0982C_ Decision on Sanctions and Costs_22Jun2020_redacted
IN T}IE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Disciplinary Committee: Mr. WONG Tim Wai (Chairman) Ms. CHAN Wai Kam, Caroline Ms. CHUI Hoi ...
20130520_module_a_essay
You don't have access right to view the details. Please login.
hksa610cfd_rev2013
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...
hksa610cfd_rev2013
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...
1462S_24Aug2020_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
newbooks-apr
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...
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 ...
40th-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 40th Annual General Meeting held on Friday, 14 December 2012 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
Auditing and Assurance Archives
Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...
1463P_Reasons for Decison_29 Oct 2020_Redacted
IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
order-1121P
1 Proceedings No.: D-12-0669P 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 sect ...
order-0617
1 Proceedings No.: D-03-IC17H 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 sect ...
A_Preseen_Jun2015_v2
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 ...
A_Preseen_Jun2015
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 ...
order-1121
Proceedings No.: D-12-0669P 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 sectio ...
Module A Dec 2014
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 ...
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 ...
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 ...
i2c_sme13
19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...
paib-board-diversity
By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...
ed-ifrs9efdate
August 2011 Exposure Draft ED/2011/3 Comments to be received by 21 October 2011 Mandatory Effective Date of IFRS 9Exposure Draft Mandatory Effective Date of IFRS 9 (proposed amendment to IFRS 9 (Novem ...
Module A (Jun 14)_Answer
Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...
Module A (Jun 15)_Question_v2
Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module A (Jun 15)_Question
Module A (Jun 15)_Question Module A (June 2015 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 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 ...
Module B (Jun 14)_Answer
Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...
FE (Dec 14) Paper II_Question_Revised
You don't have access right to view the details. Please login.
FE (Dec 14) Paper II_Question
You don't have access right to view the details. Please login.
update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
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) ...
MPS_Module A_Part 1_Upload_2
You don't have access right to view the details. Please login.
order_0127
Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
order-0127
1 Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
Module D (Jun 14)_Answer
Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...
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 ...
ie_leases
Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
ETS_Module D
You don't have access right to view the details. Please login.
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
ed_def
Exposure Draft ED/2013/5 April 2013 Comments to be received by 4 September 2013 Regulatory Deferral AccountsRegulatory Deferral Accounts Comments to be received by 4 September 2013Exposure Draft ED/20 ...
B_Preseen_Jun2015
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 ...
budget_proposals2013-14
Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...
CE_update_July16
7 July 2016 Dear members, Chief Executive's Update – Greater opportunities for members to become partners in Mainland CPA firms Hong Kong CPAs can now become partners in a Mainland CPA firm, as lo ...
Mem-1408_Issue.03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
Mem-1408_Issue03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
CFIG160503
The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...
CFIG160503
The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...
PR-Disclosure-Initiative-December-2014
PRESS RELEASE 18 December 2014 IASB makes progress on improving the effectiveness of disclosure in financial reporting The International Accounting Standards Board (IASB), responsible for Internationa ...
pr_ias7
PRESS RELEASE 18 December 2014 IASB makes progress on improving the effectiveness of disclosure in financial reporting The International Accounting Standards Board (IASB), responsible for Internationa ...
s150107s
HKICPA seminar: Professionals’ Responsibilities on Anti-money Laundering Programme Code: S150107S Topics include: Introduction of the legal basis of professionals’ responsibilities on anti-money laun ...
order-20130215
1 Proceedings No.: D-10-0502S 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 ...
hkfrs9_hedge
HKFRS 9 Financial Instruments – Hedge Accounting HKICPA Standard Setting Department Staff Summary (January 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
tfp140117s
HKICPA seminar: An Update On Cross Border Tax Issues Programme Code: TFP140117S China taxable presence exposures arising from secondment arrangements had been a major area of concern in recent years f ...
tfp130828s
Managing VAT Effectively under VAT Pilot Reform Expansion Programme Code: TFP130828S Since the implementation of Value Added Tax (VAT) pilot starting from 1 January 2012, the Chinese authorities have ...
nicholas-brooke
1 7th IFRS Regional Policy Forum, June 2013 Setting the Standard Nicholas Brooke Trustee, IVSC www.ivsc.org2 Valuation at the core of economic stability • Valuations undertaken in accordance with gene ...
s130305j
Supporting organization Host Supporting organization Gender Diversity in the Boardroom: The issues and where to go from here CPD point(s) : The HKICPA : 3 hours The HKICS : 3 points The Law Society of ...
Flyer_EL120925
e Webinar on new and revised HKFRSs effective in 2012/2013 -an overview and their potential impact Speakers Ms. Chew Ping Teo Partner, Deloitte Touche Tohmatsu Date 25 September 2012, Tuesday, 12:30 p ...
Circular_golf class (Jan 14)
Circular_golf class (Jan 14) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training cour ...
judges_report_2014
1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...
awardees-list
1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
ed_sme14
Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...
update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
FE (Jun 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 16) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper I_Answer_2
You don't have access right to view the details. Please login.
The IP's Voice
The IP's Voice "The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ( ...
2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
September Monthly Promotion
PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...
Member_August Monthly Promotion
PRICE: HK 259 MEMBER PRICE: HK 194 PRICE: HK 260 MEMBER PRICE: HK 195 HI WINE LOVERS! Which wines to bring with you on a boat party? Pudao has the answer! Surprise your guests with a refined and origi ...
featuredbooks_may15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Cost Accounting Books E-books E-journ ...
wac150626
This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...
cf2013
Sponsors Supporting student societies Special thanks to Career Forum 2014 Online registration: www.hkicpa.org.hk/cf2014/reg Registration deadline: 21 September 2014 (Sunday) Enquiry Tel: 2287 7070 /22 ...
result_preliminary_1314
CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...
taxlink4_140303
Issue 5. Mar 2014 Events The Taxation Faculty holds regular events. For more information, see the Taxation Faculty webpage. Click here to suggest topics or speakers. Publications 1. 2014-15 budget In ...
HKICPA_ifrs_igaap_2014
Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members. To order, please fill in t ...
pr1206-en
1 Assignment/News/Business Assignment Editor (For Immediate Release) "CPAs for NGOs" social responsibility programme launched as part of Institute's 40th anniversary celebration (HONG KO ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
Order_form_for_the_TF_publication_130923
Page 1 of 2 Order form Please complete this order form and return it together with payment details to Hong Kong Institute of CPAs at 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Ko ...
lawso_131022
Supporting organisation Host Supporting organisation Bank (Mis)Governance & The Global Financial Crisis: Why One Size Cannot Fit All in Corporate Governance? CPD point(s) : The Law Society of Hong ...
ifric-int-21
HK(IFRIC) Int 21 – Levies HKICPA Standard Setting Department Staff Summary (August 2013) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary ...
pr_cf
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
pr_bplan1
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
pr_rate
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
pr_novation
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
steve-ong
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 15, 2013 7:01 PM To: Simon Riley; Winnie Chan Cc: Committee-FRSC; DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee Subj ...
oct
1 Minutes of the 203rd meeting of the Financial Reporting Standards Committee held on Thursday, 4 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
newbooks-dec
New Books in Library (Dec 2012) Business Finance Title /Author: Mastering financial modelling in Microsoft Excel : a practitioner's guide to applied corporate finance /Alastair L. Day ISBN: 978027 ...
i121016
"The big geopolitical issues that will shape the world economy in 2013" The October 2012 breakfast gathering for our senior members will be held on 16 October. Past President Edward Chow wil ...
newbooks-mar
New Books in Library (Mar 2012) Business Finance Title /Author: China's exchange rate variation : impacts on industrial restructuring /Gu Kejian and Yu Jian ; [translated by Chen Yixi and Zhou Kai ...
fee-schedule
Fee Schedule For Sessions offered in year 2012 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...
Restructuring and Insolvency-related Submissions
The following list links to the more significant submissions of the Hong Kong Institute of CPAs on insolvency matters since 25 September 2001. Date of Submissions Subject 12 October 2023 Consultation ...
TF membership form (2012-13)(others)_120703
TF membership form (2012-13)(others)_120703 To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 Taxat ...
HKICPA_ifrs_gaap_B14011 (2)
HKICPA_ifrs_gaap_B14011 (2) Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members ...
Annex B_Notes to MAAQ (Jul 2013)
Annex B_Notes to MAAQ (Jul 2013) Annex B 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Main areas to be considered by the Assessment Team 1. Academic staff – The effectiveness of academic st ...
public-dialogue
Hong Kong Institute of Certified Public Accountants, 2013. All rights reserved. Guidance Notes for filing a complaint against a certified public accountant (CPA) Hong Kong Institute of Certified Publ ...