Mod_A_Part_II_Jun2017

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Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

Budget_Proposals_2018-19_(submission)_180205

Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...

DP_LCE

DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

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i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

MPS_C_PartII

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 ...

pr-20170914-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

MPS_C_PartII

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 ...

MPS_C_PartII

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Taxing times

Having worked in industry and for the government, Giselle Ng has got to grips with taxation from both sides of the fence

Accountant to Everyone

Accountant to Everyone Always motivated by fresh challenges, Anthony Chau has worked across industries – from CPA firms and a construction company to a biotech innovator and many more in between

Outside in

A move from external to internal auditing allowed Janet Wong, Senior Analyst, Internal Audit for The Estée Lauder Companies, to make the most of her skills.

A list of listings

Equipped with the skills gained from the QP, Christie Leung of Hutchison China MediTech has worked on a series of IPOs

Meetings with the State Taxation Administration (国家税务总局) - full version

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4

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 22 September 2016 Venue: Offices of the CFA Institute Participant: Alan Lok, Director of capital markets pol ...

3

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of Date: 19 September 2016 Venue: Pacific Place, Admiralty Participant: Ghee Chong Peh, Former sell-side analyst with ...

PR_20180409_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 9 April 2018) On 8 September 2015, a Disciplin ...

Techsource_Apr 2018_tax

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Summer 2018 SMEs will benefit from the new two-tier profits tax system The Chief Executive, in her maiden Policy Address delivered in ...

HKFRS 17 Insurance Contracts

     ...

Press_release_final_eng

1 Hong Kong Institute of Certified Public Accountants Elects 45th President and Council (Hong Kong, 14 December 2017) — The Hong Kong Institute of Certified Public Accountants (HKICPA) elected Eric To ...

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Minutes 234

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2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

formipo1704

Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...

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1 Dear Assignment/News/Business Section Editor Institute partners with NGO Governance Platform Project as an extension to its CPAs for NGOs social responsibility programme (HONG KONG, 2 Nov 2016) – Th ...

alert23

1 Issue 23 (October 2016) Dear practising members, New elements in the practice review selection process In a recent review of past practice review outcomes, concerns were raised by the Standards and ...

alert23

1 Issue 23 (October 2016) Dear practising members, New elements in the practice review selection process In a recent review of past practice review outcomes, concerns were raised by the Standards and ...

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HKICPA Webcast: The revised Auditor's Report (audio) This webcast will cover the key aspects of the revised auditor's report: "Key audit matters" (KAM) and the thought process for d ...

GPP

Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...

S161007F

HKICPA seminar: Cyber Security and Prevalent Technology Crime in Hong Kong Program Code: The success of cyber security in Hong Kong relies on coordinated efforts of all relevant stakeholders working ...

etls1603

HKICPA Webcast: The revised Auditor's Report (audio) This webcast will cover the key aspects of the revised auditor's report: "Key audit matters" (KAM) and the thought process for d ...

FIG team for league_Form

FFoooottbbaallll TTeeaamm RReeccrruuiittmmeenntt EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Ko ...

summary_hkfrs16

HKFRS 16 Leases HKICPA Standard Setting Department Staff Summary (May 2016) Introduction 1.HKFRS 16 is the equivalent of IFRS 16 Leases issued by the InternationalAccounting Standards Board (IASB).2.H ...

sub_phase1

Our Ref.: C/EC 22 March 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...

FIG team for league_Form 2nd

FFoooottbbaallll TTeeaamm RReeccrruuiittmmeenntt ((22nndd rroouunndd)) EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Quee ...

pr20151211-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 11 December 2015) — The Hong Kong Institute of Certified Public ...

pr201508

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 ...

351

1 Minutes of the st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 May 2015 at 8:30 a.m. Board Room of the Hong Kong Institute ...

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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 ...

mar

1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...

HKICPA Mentee

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Meetings with the State Taxation Administration (国家税务总局)

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf

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Careers & development Jan 2016

Careers & development Jan 2016 How to... Harry Wong aplus September 2015 25 Have you ever wondered… • Why your employer chooses to promote your fellow colleagues over you? • How your fellow accoun ...

PR_20220629_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a corporate practice, a certified public accountant and a certified public accountant (practising) (HONG KONG, 29 ...

PR_20220704_EN_Fin

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a firm (HONG KONG, 5 July 2022) The Hong Kong Institute of Certifie ...

37112

1 Minutes of the 371th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 16 October 2018 at 8:30 a.m. Board Room of the Hong Kong Institute of ...

HSU_BBA_11Mar2019

Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : The Hang Seng University of Hong Kong Curriculum: QP Core Modul ...

373

1 Minutes of the 373rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 20 February 2019 at 8:30 a.m. Board Room of the Hong Kong ...

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Name of Accredited Programme : BBA (Hons) with Accounting Concentration (retitled as BBA (Hons) in Professional Accountancy from 2019/20) Mode of Study : Full-time Offering Institution/Course Provider ...

3bcucc

Our experience in applying predecessor method in Hong Kong and Italy IFASS Meeting October 2018 Business Combinations Under Common Control Why we are looking at this •BCUCC are scoped out of IFRS 3. • ...

PR_20190507_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 7 May 2019) A Disciplinary Committee of the Hong Kong Institute of Cer ...

PR_20200313_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 13 March 2020) A Disciplinary Committee of the Hong Kong Institute of ...

PR_20190305_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 5 March 2019) A Disciplinary Committee of the Hong Kong Institute of C ...

PR_20221104_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a certified public accountant (HONG KONG, 4 November 2022) A Disc ...

frp

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February FRSC Project Advisory Panels(1) Terms of Reference Objectives and Scope of Activities 1. The objective of a Project Advisory Panel ...

EN PR_1568PC_Press Release_r

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 15 November 2023) On 11 October 2023, a Disciplinary Committee of the ...

EN PR_1568PC_Press Release

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 15 November 2023) On 11 October 2023, a Disciplinary Committee of the ...

to delete

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February FRSC Project Advisory Panels(1) Terms of Reference Objectives and Scope of Activities 1. The objective of a Project Advisory Panel ...

Consignment_Sales_240505

Mainland Audit Issues Questions & Answers Mainland audit issues – consignment sales The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the In ...

Consignment_Sales_240505

Mainland Audit Issues Questions & Answers Mainland audit issues – consignment sales The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the In ...

revenue_recognition

Mainland Audit Issues Questions & Answers Mainland audit issues -revenue recognition for software companies The Questions and Answers (Q&As) below are developed by the Working Group on Mainlan ...

revenue_recognition

Mainland Audit Issues Questions & Answers Mainland audit issues -revenue recognition for software companies The Questions and Answers (Q&As) below are developed by the Working Group on Mainlan ...

ifac-s-m-practices-forum

The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...

app04-09

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...

Organic Gardens 2024 Price List

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

Organic Gardens offer to Dec 2023

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

...

Professional representation

A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...

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 ...

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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pr-20160218-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

ETS-FE

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ETS-FE

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ETS-FE

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-FE

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1bcucc

Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

Auditing and Assurance

This webpage has been specially created to assist members to access technical publications and keep updated with the auditing and assurance pronouncements. The Institute HKICPA Members’ Handbook Volum ...

Best Corporate Governance and ESG Awards 2024

Self-nomination form The Institute is proud to be launching the Best Corporate Governance and ESG Awards ("Awards") 2024. The Awards continue to reflect the importance of both good corporate ...

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i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

BoonthaiHOH_NotToDistribute

NOTE: Delete the yellow stickers when finished. Samples of a title slide with an image are also available in this template. Once the custom photo is inserted, click send to back in the Slide Master, s ...

1141_6Sept2018_DCorder_edited

IN THE MATTER OF A Complaint made under Section 34(I)(A) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the ...

6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

2

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...

1

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page of 4 Date: 3 September 2016 Venue: Offices of HKICPA Participant: Not disclosed, RSM Nelson Wheeler 1. This practitioner ...

CCPD18051901_Summary by Chair

English Summary of the presentation given by Mr. Hu on Anti-tax Avoidance in China Presented by : William Chan Venue: Diamond Ballroom, The Ritz-Carlton Hong Kong, International Commerce Centre, 1 Aus ...

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

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TMA_Brochure_2017

Asia Pacic Conference 15-17 November 2017 Renaissance Harbour View Hotel, Hong Kong PROGRAMME asiapacic.turnaround.orgWEDNESDAY 15 NOVEMBER Event & Time Description Venue 18.30-22.00 Opening Cerem ...

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1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...

S161024S

HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...

160920

U..S.. Tax Updatte Programme Code:: TFA Five years after the implementation of FATCA (Foreign Account Tax Compliance Act), the provisions and effects are being felt by many people and businesses. Taxp ...

160901

Tax ttreattmentt off offffshore priivatte equiitty ffunds Programme Code:: TFA The Hong Kong government introduced significant changes to the Inland Revenue Ordinance in July 2015 to extend the existi ...

tipsforasmoothpracticereview

Tips for a smooth practice review Has your practice been subjected to a practice review? If not, are you concerned about receiving a letter from the Institute’s Quality Assurance Department notifying ...

160705

The Lattestt Assessiing Practtiice on Courtt--ffree Corporatte Amallgamattiion Programme Code:: TFA Court-free corporate amalgamation became possible with the enactment of the new Companies Ordinance ...

s160802s

HKICPA seminar: Corporate Governance and Development on Risk Management and Internal Control (re-run) Program Code: S160802S The HKEx is committed to the highest standards of corporate governance and ...

S160725S

HKICPA seminar: Optimizing Corporate Structures for Effective Cost Management -Legal Entity Rationalization Programme Code: Organizations are increasingly faced with volatile economic conditions, int ...

160606

The Ways to Alllleviiate The Probllems of Tax Audiits Programme Code:: TFA Against the background of the recent global trend to combat tax malpractices, the perception is that Field Audit & Tax In ...

sub_coerev

Our Ref.: C/EC 20 April 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

s160323j

OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...

05

註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...

160216

Corporate Treasury Centre tax regiime iin Hong Kong Programme Code:: TFA The highly anticipated draft tax legislation on corporate treasury centres (CTCs) is now under consideration by the Legislative ...

s160201s

HKICPA seminar: RMB Internationalization Programme Code: S160201S As the Chinese government internationalizes Renminbi ("RMB") to match their position as the second largest economy in the wo ...

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

alert20

1 Issue 20 (April 2015) Dear members, Auditor's report signing arrangements The Practice Review Committee is a statutory committee responsible for exercising the powers and duties given to the Ins ...

alert20

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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

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