s110113s

Recent Developments on Personal Income Tax for HK Employees Working Cross-border Programme Code: S110113S According to a recent survey conducted by the Government, over 40,000 Hong Kong residents trav ...

s110228s

Building Client Relationships in the Asian Context Programme Code: S110228S Retaining and growing client relationships is becoming increasingly important for CPA firms given the increased competitiven ...

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

w110215s

Politeness versus Impoliteness: How to communicate effectively and achieve your communicative goals (re-run) Programme Code: W110215S In language study, there is an interesting field known as „pragmat ...

s110317s

Your Styles -Effective Communication Programme Code: S110317S This workshop refers to scientific research that shows participants how people communicate, think and behave differently under four behavi ...

s110221as

Environmental Behavioral Change in the Office Programme Code: S110221AS The majority of customers and executives worldwide believe that large corporations should play a broader role in society such as ...

cfig110117

Corporate Finance Interest Group (CFIG) lunch seminar – Private Equity Investment in China About the topic At this seminar, Mr. Christopher Xing, principal at KPMG, will speak about the investment env ...

lam-king-hung-order

1 Proceedings No.: D-09-0389H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinar ...

cpa2010-nom-form

Nomination form for election to Council at the 38th A.G.M. Notes A. Please signify: i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising); i ...

cfig101115

Corporate Finance Interest Group (CFIG) lunch seminar – Duty of Care and Potential Liabilities of Investment Advisors About the topic At this seminar, Mr. Ian De Witt, partner of Tanner De Witt, will ...

2010amapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

c_appendix_a

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

Module B - Introduction

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 ...

rif100908

Restructuring of Financially Distressed Listed Companies: Case Study About the topic Following the last RIF seminar in August at which an introduction to the provisional liquidation as a mode of corpo ...

tig100916

Principles of international taxation About the topic Mr. David Smith, senior adviser, tax services at PricewaterhouseCoopers, and a highly respected commentator on Hong Kong and international tax, wil ...

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

f100902

Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB Member, Tatsumi Yamada As part of its ongoing contributions to the IASB's due process, ...

july

1 Minutes of the 183rd meeting of the Financial Reporting Standards Committee held on Tuesday, 6 July 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

klfung-order

1 Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

fin-acc-flyer

Financial Reporting Forum -Stay tuned for developments of IFRSs with Chairman of the IFRS Interpretations Committee, Robert Garnett Meeting with Robert Garnett Robert Garnett, chairman of the IFRS Int ...

lam-order

Proceedings No.: D-08-0318-H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

TIG100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

f100520

Auditing and Assurance Standards Forum Stay tuned for the developments of auditing standards and guidance with Chairman of IAASB, Prof. Arnold Schilder Date Thursday, 20 May 2010 Time 9:15 am – 12:00 ...

CFIG100512

Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...

gig_cir100528_f

Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...

s100730

How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...

s100618s

How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...

s100609s

An Introduction to the Principles of International Tax Programme Code: S100609S Speakers Dean Page Mr. Page is a Tokyo based attorney and CPA (Hong Kong & U.S.A.). He is an adjunct professor at th ...

speech

1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Speech by Mr CHU Yam-yuen JP, Commissioner of Inland Revenue 15 April 2010 (Thursday) Deb ...

s100621s

Handling Intellectual Property in Corporate Transactions Programme Code: S100621S Speakers Ms. Deanna Wong, Partner, Hong Kong, Hogan Lovells Ms. Wong has practised intellectual property for over 10 y ...

s100526as

Family Office: Value Added Service for CPAs? Programme Code: S100526AS Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Registered Financial Plan ...

flyer201005

CPA Basketball Competition 2010 Period Saturday, 22 May 2010 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May and June 2010. Venue Shek Tong Tsui ...

frf-development-hkfrs-ifrs

Financial Reporting Forum 2010 -Stay tuned for developments of HKFRS and IFRS Meeting with Sir David Tweedie Sir David Tweedie, chairman of the International Accounting Standards Board (IASB), is visi ...

s100623s

E-discovery and Document Management Programme Code: S100623S Speaker Charlotte Pache, Managing Director, Asia Merrill Legal Solutions Ms. Charlotte Pache is legally trained and has worked in legal pub ...

s100526s

How to reduce cost, recover savings and improve procurement processes Programme Code: S100526S Speaker Steven Parker, a CPA, has more than eighteen years of experience in public accounting, profession ...

s100430as

Customs Disputes and Investigations in PRC Programme Code: S100430AS Speakers Mr. Eugene Lim Mr. Lim is a Partner in the Hong Kong/China office of Baker & McKenzie and the Head of the Firm’s Hong ...

s100428s

PRC Companies: Listing in Hong Kong Programme Code: S100428S Speakers Mr. Roy Lo, Deputy Managing Partner of SHINEWING (HK) CPA Limited Mr. Lo is a practicing member of HKICPA and a member of ICAEW. H ...

100329

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar on Fraud Prevention and the Role of Forensic Accounting About the topic Forensic accounting uses the disciplines of ...

yk-order

1 IN THE MATTER OF a complaint against Mr. Tsang Yiu Kai, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 ____________________ BETWEEN THE REG ...

s100503s

Clarified Auditing Standards – New Audit Reporting Requirements Programme Code: S100503S Speaker Mr. Stephen Chan, Partner and Head of Technical & Training, BDO Limited Certified Public Accountant ...

s100409s

The Future of Governance in Asia Programme Code: S100409S Speaker Mr. Aubrey Joachim FCMA President, Chartered Institute of Management Accountants Mr. Joachim is a management coach, mentor and managem ...

s100326s

Key processes of a company listing and the role of the Non-Executive Director Programme Code: S100326S Speakers Mr. Derek Roth-Biester, Legal Director in the Corporate Group of Pinsent Masons Derek’s ...

s100317s

Corporate Governance and Risk Management in an Era of Financial Crisis Programme Code: S100317S Speaker Mr. Patrick Rozario Mr. Rozario heads Grant Thornton’s Business Risk Services division. He has o ...

s100226as

Revised DIPN 21: Source of Profits Programme Code: S100226AS Speakers Mr. Fergus Wong, Director, Tax Services -Knowledge Management, PricewaterhouseCoopers As a fellow member of the Hong Kong Institut ...

fraa-06

1 Issue 6 (January 2010) Dear members, Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme 1. T ...

ppt

HKICPA – Financial Services Interest Group Paul M. P. Chan Legislative Councilor (Accountancy) Past President, HKICPA & ACCA-HK 14 January 2010 2010 Paul M. P. Chan. All rights reserved. “Hong Ko ...

100201

Corporate Finance Interest Group (CFIG) lunch seminar – Employee Share Options: Valuation and Minimisation of Costs About the topic At this seminar, Messrs. Simon Mak and William Yuen of Ascent Partne ...

s100127s

Inland Revenue DIPN 46 – Transfer Pricing Guidelines Programme Code: S100127S Speaker and Panelist Mr. Colin Farrell, Partner, PricewaterhouseCoopers Hong Kong Mr. Farrell is a Partner of Pricewaterho ...

s100118s

How Corporate Coaching Turns the Colleagues into Resources? Programme Code: S100118S Speaker Ms. Catherine Ng Ms. Ng is the CEO of Enrichment Consulting and Coaching Institute, a pioneer executive coa ...

ed-ifrs1-ifrs7

November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...

w091114as-w091121AS-w091128bs

Leadership for Performance & Commitment (re-run) Programme Code: W091114AS W091121AS W091128BS Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the comm ...

s091126s

Expert Evidence – current issues Programme Code: S091126S Speakers Mr. Michael Cohen LL.B, FCIArb, FIBA, QDR, FAE, Barrister Mr. Cohen is deeply involved in the world of dispute resolution. He is a Ch ...

cfig091116

Corporate Finance Interest Group (CFIG) Seminar – Common breaches of Listing Rules and how they can be avoided About the topic As the frontline regulator of listed issuers, the Stock Exchange makes an ...

tig-091022

Tightening Up Tax Administration and Audits of Non-resident Companies in China About the topic Due to certain significant changes to the tax laws and regulations in China (including the introduction o ...

TIG091022

Tightening Up Tax Administration and Audits of Non-resident Companies in China About the topic Due to certain significant changes to the tax laws and regulations in China (including the introduction o ...

091012

"Practitioners meeting Regulators" series – How far does the responsibility of INEDs extend? About the topic In recent years, in certain corporate failures or breaches of the Listing Rules, ...

TIG090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

Exposure Draft 2009

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

CL

Careers & development Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Golden rules of writing well to prepare. You have to print it on off ...

090319

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – Insolvency in the construction industry Topic Insolvency in the construction industry – legal and practical issues Speakers Mr. Stephen Brisc ...

090319

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – Insolvency in the construction industry Topic Insolvency in the construction industry – legal and practical issues Speakers Mr. Stephen Brisc ...

090319

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – Insolvency in the construction industry Topic Insolvency in the construction industry – legal and practical issues Speakers Mr. Stephen Brisc ...

AML09

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...

AML09

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...

090110

Professional Accountants in Business Committee (PAIBC) Tips on Surviving an Economic Downturn – Practical Advice for PAIBs working in SMEs Speakers Miss Belinda Kwan Assistant Director-General (Indust ...

notes_CPD_briefing

1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...

Council_Electoin_Nomination_Form

Nomination form for election to Council at the 36th A.G.M. Notes A. Please signify: i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising); i ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

0708

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

FRSCMS-Jul

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

Basketball_Cir2008

CPA 2008 Basketball Competition Dates Sunday, 11 May 2008 (1st match) Depending on the number of participating teams, matches will be held in the weekends of May and June 2008 Venue Shek Tong Tsui Spo ...

Feb

-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...

Feb08

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...

0711

-1 -Auditing and Assurance Standards Committee Meeting Summary – November 2007 The Auditing and Assurance Standards Committee (Committee) met on 20 November 2007. Members present at the meeting were: ...

annex1app1_c

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录1 内地企业会计准则体系___________________________________________________________________ 企业会计准则——基本准则（中华人民共和国财政部第33号令） 企业会计准则——具体准则第1-38号（财会[2006]3号） • 企业会计准 ...

auditing_annex2_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件二等效的持续维持机制___________________________________________________________________ 中国审计准则委员会与香港会计师公会承诺支持高质量的国际审计准则，并一致认为趋同是一个持续过程。双方表达了基于持续基础与国际审计准则趋同，并进行持续的等效跟踪的意向 ...

ISA_510_530

1 By e-mail 6 November 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...

200706

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – June 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 June 2007. Members of the Committee presen ...

FRSCMS-Jun

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – June 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 June 2007. Members of the Committee presen ...

HKICPA-FSTB-flyer

Paul F. Winkelmann is Vice President of Hong Kong Institute of Certified Public Accountants and Chairman of the Financial Reporting Standards Committee, Registration & Practising Committee (a stat ...

200703

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...

FRSCMS-Mar

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...

Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

Parent_and_money_Eng_Press_release

1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...

0611

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 November 2006. Members of the Committee ...

FRSCMS-Nov

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 November 2006. Members of the Committee ...

Mar06

Auditing and Assurance Standards Committee Meeting Summary – March 2006 The Auditing and Assurance Standards Committee (Committee) met on 27 March 2006. Members present at the meeting were: Carlson To ...

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 ...

0602

Financial Reporting Standards Committee Meeting summary – February 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 15 February 2006. Members of the Committee present we ...

FRSCMS-Feb

Financial Reporting Standards Committee Meeting summary – February 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 15 February 2006. Members of the Committee present we ...

Nov05

Auditing and Assurance Standards Committee Meeting Summary – November 2005 The Auditing and Assurance Standards Committee (Committee) met on 29 November 2005. Members present at the meeting were: Carl ...

Oct05

Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...

Council_Electoin_Nomination_Form

香港會計師公會第三十三屆周年大會理事會選舉提名表格Hong Kong Institute of Certified Public Accountants – Nomination form for Election to Council at the 33rd AGM To nominate 1 or more certified public accountants to the Council ...

Aug05

Auditing and Assurance Standards Committee Meeting Summary – August 2005 The Auditing and Assurance Standards Committee (Committee) met on 31 August 2005. Members present at the meeting were: Carlson ...

0505

Financial Reporting Standards Committee Meeting summary – May 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 May 2005. Members of the Committee present were: Messrs. ...

FRSCMS-May

Financial Reporting Standards Committee Meeting summary – May 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 May 2005. Members of the Committee present were: Messrs. ...

Jan05

-1 -Auditing and Assurance Standards Committee Meeting summary – January 2005 The Auditing and Assurance Standards Committee (Committee) met on 11 January 2005. Members present at the meeting were: Ca ...

Nov04

Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...

temp-aptitude_test_notes

AT Notes (Revised in November 2004) Page 1 P:\IT\HKSA WebSite Updating\recent\2395 Eva AptitudeTest\Mar 05 version Notes.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please re ...

Discussion_Paper_on_SMEs_pr_June04

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

PR-SMEs-June

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

HK-Int13cl

1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...

interpretation13

Interpretation 13 (June 2001) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 13 Goodwill -continuing requi ...

HKPoly U_30-Oct-02

Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...

July03

1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 22 July 2003. Memb ...

June03

1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee meeting summary – June 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 17 June 2003. Memb ...

290803a

1 Appendix I SUMMARY OF THE HKSA’S COMMENTS ON THE KEY PROPOSALS OF THE CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS 1. Acceptable list of sponsor and IFA firms ...

April03

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – April 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 29 April 2003. ...

Circular_golf class (Dec 13)

Circular_golf class (Dec 13) 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 ...

Circular_golf class (Nov 13)

Circular_golf class (Nov 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...

Circular_golf class (Oct 13)

Circular_golf class (Oct 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...

s151113s & s151120s

s151113s & s151120s HKICPA seminar: Understanding Corporate Crisis Management Programme Code: S151113S /S151120S Crises that endanger corporate value and reputation can be triggered by a wide vari ...

20150308&21_one day cruise

20150308&21_one day cruise Keel Boat Sailing Day Cruise The Sailing Interest Group (SIG) has organized two cruise gatherings with seafood lunch for members to explore the exciting world of sailing ...

20150725&0808_Dinghy courses(FULL_A)

20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...

20150809&0815_Dinghy courses

20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...

Snooker course_130929 (rv2)

Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...

Circular_golf class(Nov-Dec 2011)_1

Circular_golf class(Nov-Dec 2011)_1 Class, Date & Time November/December 2011 Event code: GIG 111126-B GIG 111126-I Class: Beginner class Intermediate class Date: 26 November and 3, 10 & 17 De ...

Circular_golf class(Nov-Dec 2011)

Circular_golf class(Nov-Dec 2011) Class, Date & Time November/December 2011 Event code: GIG 111126-B GIG 111126-I Class: Beginner class Intermediate class Date: 26 November and 3, 10 & 17 Dece ...

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 ...

Circular_golf class (Dec12) v2

Circular_golf class (Dec12) v2 The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players w ...

Circular_golf class (Nov 12)

Circular_golf class (Nov 12) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...

Circular_golf class (March 2012)

Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...

rif_ms

Page 1 of 3 SUMMARY OF PUBLIC ROUNDTABLE DISCUSSION (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 18 May 2020 Time: 5:00 pm – 6:30 pm 1. S ...

616th_210121

You don't have access right to view the details. Please login.

tk274

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...

Extract of the decision of the directions hearing

Extract of the decision of the directions hearing Background 1. In 2018, a Disciplinary Committee (the “DC”) was constituted to deal with the Complaint against the Respondents. 2. After the DC was con ...

592nd_190124

You don't have access right to view the details. Please login.

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

D-19-1508H_16 Mar 2021_Redacted

IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Di ...

...

candidate10

You don't have access right to view the details. Please login.

PC-Registration-and-Entry-Form-Dec 2023

(Dec 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

2023

(Dec 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

...

HKICPA_2x_EN

Terms and Conditions of “BOC HKICPA Platinum Card” General Terms and Conditions 1. All of the below offers are valid from now until 31 December 2025 (both dates inclusive) (“the Promotion Period”). On ...

hkas27_2011

Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

080604

BY EMAIL & BY HAND Our Ref: C/EPL 8 June 2004 Mr. Richard Williams, Head of Listing, Hong Kong Exchanges and Clearing Limited, 11th Floor, One International Finance Centre, 1 Harbour View Street, ...

ssap25

SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

B_WK1_Guidance Notes (Dec10)_2

B_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

B_WK1_Guidance Notes (Dec10)

B_WK1_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

B_WK1_Guidance Notes (Dec10)_1

B_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

Module D (5th edition)_Part 3

You don't have access right to view the details. Please login.

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

satmeetingnotes2015_EN

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 ...

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

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 ...

20121106_ModuleA_PartII

You don't have access right to view the details. Please login.

techwatch20

-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...

2023 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

update069

Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...

hksa70615

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

hk(ifric)-int 21

Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

update197

i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

Order_D-14-0979P

1 Proceedings No.: D-14-0979P 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 S ...

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

ed_traded

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Trade Related Property DISCUSSION PAPER Comments on this Discussion Paper are invited before 31 October 2012. All replies may be put on publi ...

cbt

Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...

techwatch31

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 ...

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

iasb-ed2

-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...

pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

6lftc

Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...

62022

Using the Work of an Auditor’s Expert Hong Kong Standard on Auditing 620 HKSA 620 Issued July 2009; revised July 2010, July 2020, January 2021, December 2021, May 2022, January 2024 Effective for audi ...

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

MPS_Module B_Part 2

You don't have access right to view the details. Please login.

151203attach

CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

Professional Accountants in Business Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Professional Accountants in Business Committee Terms of Reference 1. To help identify needs, interest ...

Ethics Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Ethics Committee Terms of Reference 1. To adopt, in accordance with the due process approved by Counc ...

Young Members Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Young Members Committee Terms of Reference 1. To establish a network of young members for exchange of ...

Notice board

You don't have access right to view the details. Please login.

Course materials

You don't have access right to view the details. Please login.

MPS M14-Part I Dec 2022

You don't have access right to view the details. Please login.

M9 MPS Dec 2024

You don't have access right to view the details. Please login.

M9 MPS Dec 2023

You don't have access right to view the details. Please login.

M9 MPS Dec 2022

You don't have access right to view the details. Please login.

MPS M14-Part I Jun 2024

You don't have access right to view the details. Please login.

MPS M12-Part I Jun 2023

You don't have access right to view the details. Please login.

MPS M12-Part I Jun 2024

You don't have access right to view the details. Please login.

Overview for QP students - Practical Experience Competence Grid

The competency-based Practical Experience Framework, which defines the types of skills that individuals should acquire during the period of practical experience before becoming a member of the Institu ...

Exposure Draft 2022

Date Title 8 December 2022 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Definition of a Lease-Substitution Rights (IFRS 16 Leases) (IFRS Interpretati ...

MPS M14-Part I Dec 2022

You don't have access right to view the details. Please login.

M10 MPS Dec 2021

You don't have access right to view the details. Please login.

M10 MPS Dec 2021

You don't have access right to view the details. Please login.

M9 MPS Dec 2021

You don't have access right to view the details. Please login.