IFAC_ED_networkfirm
July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...
Status report 2013e
Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...
SME_ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
ETS_Module D_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module D_final
You don't have access right to view the details. Please login.
ETS_Module D_final
You don't have access right to view the details. Please login.
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...
update081
i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...
ed_wp
18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...
sub_sslb
Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
pdf_500
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 19 April 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA D ...
ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
acc_ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
techwatch113
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 ...
techwatch113
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 ...
hkas24revised
HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
021031b
HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO INITIAL LISTING AND CONTINUING LISTING ELIGIBILITY AND CANCELLATION OF LISTING ...
hk(ifric)-int 16
Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...
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 ...
techwatch54
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 ...
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 ...
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 ...
adm_hkas211
Amendments to HKAS 21 Issued September 2023 Effective for annual reporting periods beginning on or after 1 January 2025 Lack of Exchangeability Amendments to HKAS 21 LACK OF EXCHANGEABILITY Copyright ...
Composition_of_Committees
74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...
hkfrs6
Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...
mohammad-faiz-azmi
1 Prepared by MASB Staff. It does not represent the official position of the Board. 7th IFRS Regional Policy Forum Transition to IFRS – Convergence Approach 5 June 2013 Mr Mohammad Faiz Azmi Chairman, ...
HKEX - New Board
NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...
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 ...
ef-el110621
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
IFAC_ED_Section290
July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...
techwatch184
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 ...
15Appendices
Annual Report 2002 • Appendix A 113 Membership Statistics as at 15 October 2002 Members Percentage of Number of total members (I) Membership Designation Fellow 2,941 14.7% Associate 17,122 ...
update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
ed_IC
29 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “ASSISTANCE OPTIONS TO NEW APPLICANTS AND SPONSORS IN CONNECTION WITH ...
ETS-FE
You don't have access right to view the details. Please login.
Result Summary(3&4 Place, Final)15-16
Result Summary(3&4 Place, Final)15-16 Final 15 May, 1300 -1400B3 vs A346' 00" (A3)3/4 Place15 May, 1200 -1300C1 vs E47' 30" (E4)CPA Football Competition 2015-16 Results of Final ...
Global Call_CPA membership tel-communication offer Apr 2022
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2022 11/F, Li Po Chun Chambers, No. 189 Des Vo ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
74022
PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
05def
Your Ref : C/FRSC Our Ref : Lv031/20 By Email only (commentletters@hkicpa.org.hk) 25 May 2020 Mr Chris Joy Executive Director, Standards and Regulation Hong Kong Institute of Certified Public Accounta ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...