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File Type: pdf | Size: 674 KB

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

bhandbook

CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...

Release Date: 2006-03-09

File Type: pdf | Size: 551 KB

Disciplinary Proceedings in progress as at 16 October 2018

2 Disciplinary proceedings in progress as at 16 October 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

Release Date: 2018-10-16

File Type: pdf | Size: 139 KB

20150424_MPSI_B

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Release Date: 2015-04-28

File Type: pdf | Size: 5 MB

CPA for NGO workshop (29 Sept 2017)_FINAL

CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...

aml_2018

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) ...

Release Date: 2018-02-09

File Type: pdf | Size: 157 KB

pr_20161

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 Cou ...

Release Date: 2016-06-28

File Type: pdf | Size: 49 KB

332

1 Minutes of the nd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 26 March 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Release Date: 2013-04-16

File Type: pdf | Size: 67 KB

nb-b-amend

Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 2 -11 Learning Outcome Competency 3/2/1 GAP Special Topics Time Value (Hrs) Study Time (Hrs) CLP Preparation Question Additio ...

Release Date: 2010-05-26

File Type: pdf | Size: 70 KB

060406_evening_dis_forum

Board of Review Procedures Thursday, 6 April, 2006 Date 6 April 2006 Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Venue Hong Kong Institute of CPAs Meeting & Training Centre, Ro ...

Release Date: 2006-03-29

File Type: pdf | Size: 902 KB

060406_evening_dis_forum

Release Date: 2006-03-29

File Type: pdf | Size: 902 KB

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 ...

File Type: pdf | Size: 3 MB

Disciplinary Proceedings ion progress as at 4 October 2017

Disciplinary proceedings in progress as at 4 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Release Date: 2017-10-03

File Type: pdf | Size: 131 KB

Disciplinary proceedings in progress _ 6 Jul 2017

Disciplinary proceedings in progress as at 6 July2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHE ...

Release Date: 2017-07-12

File Type: pdf | Size: 131 KB

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Release Date: 2016-01-12

File Type: pdf | Size: 228 KB

HKICPAStaffSummary-Amend_HKFRS7

Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...

Release Date: 2009-05-04

File Type: pdf | Size: 63 KB

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 ...

Release Date: 2007-04-24

File Type: pdf | Size: 117 KB

FRSCMS-Mar

Release Date: 2007-04-24

File Type: pdf | Size: 117 KB

ssap13q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 3-Jun-2003 SSAP 13, Accounting for Investment Properties Page 1 of 3 SSAP 13, Accounting for Investment Properties ...

File Type: pdf | Size: 19 KB

Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 94 KB

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 94 KB

Disciplinary proceedings in progress 170605 (Brenda)

Disciplinary proceedings in progress 170605 (Brenda) Disciplinary proceedings in progress as at 6 June 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committ ...

File Type: pdf | Size: 137 KB

Aug (7 Aug 2017)

Aug (7 Aug 2017) Disciplinary proceedings in progress as at 7 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shi ...

File Type: pdf | Size: 131 KB

Disciplinary proceedings in progress as at 6 January 2021

2 Disciplinary proceedings in progress as at 6 January 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 386 KB

Disciplinary proceedings in progress as at 7 December 2020

2 Disciplinary proceedings in progress as at 7 December 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 386 KB

Key comparison of the revised PE Framework

1 Key comparison of the old and the revised Practical Experience Framework ("PE Framework") Revised PE Framework Old PE Framework 1 Practical Experience Competence a Six core Technical Compe ...

File Type: pdf | Size: 476 KB

1bcucc

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

File Type: pdf | Size: 905 KB

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

Release Date: 2014-10-17

Paper 1

Paper 1 1 Background The purpose of this paper is to discuss the systematic basis to allocate insurance acquisition cash flows (IACF) and non-distinct investment component (NDIC) between the liability ...

File Type: pdf | Size: 541 KB

CL37_Bloomberg

Bloomberg L.P. 3 Queen Victoria Street London, EC4N 4TQ United Kingdom 1 27 October 2024 Bloomberg response to Hong Kong exposure drafts for sustainability disclosure standards Key Discussion Points f ...

File Type: pdf | Size: 140 KB

MPS_D_PartI

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Release Date: 2019-01-10

MPS_D_PartI

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 ...

Release Date: 2019-01-10

MPS_D_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 4 MB

ETS_Module B

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 pu ...

Release Date: 2018-05-17

ETS_Module B

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Release Date: 2018-05-17

File Type: pdf | Size: 4 MB

976r8_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...

Release Date: 2016-04-07

File Type: pdf | Size: 744 KB

cpd-briefing

1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...

Release Date: 2014-03-05

File Type: pdf | Size: 227 KB

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

Release Date: 2012-02-27

File Type: pdf | Size: 2 MB

0507

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...

Release Date: 2005-09-29

File Type: pdf | Size: 124 KB

FRSCMS-Jul

Release Date: 2005-09-29

File Type: pdf | Size: 124 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

CPA_Marathon_Competition_results

Women Chip Time Family name Given name Champion 0:49:07 AU Hoi Yan, Adrian 1st runner up 0:49:47 CHENG Wai Sum 2nd runner up 1:00:17 TANG Pui Fun, Celia Chip Time Family name Given name Champion 1:38: ...

Release Date: 2018-03-02

File Type: pdf | Size: 14 KB

CPA_Marathon_Competition_results

Release Date: 2018-03-02

File Type: pdf | Size: 14 KB

i2c_20161

29 June 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously H ...

Release Date: 2016-06-29

File Type: pdf | Size: 91 KB

BC-i2c

5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 3 BUSINESS COMBINATIONS – COMBINATIONS BY CONTRACT ALONE ...

Release Date: 2004-05-05

File Type: pdf | Size: 108 KB

CO-rewrite - non transitional QA

Question A1h Consequences of missing the six months before the year Answer If the directors miss the “six months before the year-end” deadline, then they must comply with the full requirements for tha ...

Release Date: 2019-04-18

CL4_bcd

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill L ...

File Type: pdf | Size: 262 KB

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

File Type: pdf | Size: 889 KB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

File Type: pdf | Size: 212 KB

MODULE 12 - Detailed Syllabus and Proficiency_Level

MODULE MODULE MODULE MODULE MODULE 12: BUSINESS FINANCE BUSINESS FINANCE BUSINESS FINANCE BUSINESS FINANCEBUSINESS FINANCE BUSINESS FINANCE BUSINESS FINANCE HKICPA P HKICPA P HKICPA PHKICPA PHKICPA PR ...

File Type: pdf | Size: 461 KB

3aatb4tc

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...

File Type: pdf | Size: 434 KB

4aatb1212

File Type: pdf | Size: 429 KB

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

File Type: pdf | Size: 332 KB

1clr

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...

File Type: pdf | Size: 432 KB

1mkr

File Type: pdf | Size: 433 KB

i100622

The A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent Management The A.R.T. of ...

Release Date: 2010-05-28

File Type: pdf | Size: 151 KB

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

File Type: pdf | Size: 275 KB

t_1

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

Release Date: 2018-10-02

File Type: pdf | Size: 23 KB

t_2

Release Date: 2018-10-02

File Type: pdf | Size: 23 KB

Tentative match schedule_20teams

CPA Football Competition 2018-19 : Tentative Match Schedule Champion Final & 3/4 Place* (Day 15) 20 Jan 2019 (Sun) Junction Road 11:00 am Semi Final (Day 14) 13 Jan 2019 (Sun) Junction Road 10:00 ...

Release Date: 2018-09-05

File Type: pdf | Size: 26 KB

FCP2019 timetable

Release Date: 2018-06-11

File Type: pdf | Size: 18 KB

luckydraw2018

Lucky draw for membership survey As a token of appreciation for members who spare their time to complete the online survey on or before 15 December 2017, they can enter our lucky draw. Prizes for the ...

Release Date: 2017-11-20

File Type: pdf | Size: 54 KB

Lucky draw for membership survey

As a token of appreciation for members who spare their time to complete the online survey on or before 15 December 2017, they can enter our lucky draw. Prizes for the lucky draw: Prize list No. of win ...

Release Date: 2017-11-15

File Type: pdf | Size: 54 KB

Rundown Case Comp cum Award Ceremony 2016

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\Rundown case comp and ceremony finalized.doc HKICPA Accounting and Business Mana ...

Release Date: 2016-03-02

Rundown case comp and ceremony draft on 2015.10.23_1

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\Rundown case comp and ceremony draft on 2015.10.23.doc HKICPA Accounting and Bus ...

Rundown case comp and ceremony draft on 2015.10.23_2

Rundown case comp and ceremony draft on 2015.10.23

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\.doc HKICPA Accounting and Business Management Case Competition Prize Presentati ...

Rundown case comp and ceremony draft on 2015

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\.10.23.doc HKICPA Accounting and Business Management Case Competition Prize Pres ...

File Type: pdf | Size: 78 KB

Rundown finalized on 2015

Q:\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2015 SSG\.01.20.doc HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014- ...

Release Date: 2015-01-26

Rundown finalized on 2015.01.20

Q:\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2015 SSG\.doc HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014-2015 ( ...

Release Date: 2015-01-26

File Type: pdf | Size: 78 KB

QP Brochure_SC

QP QP 50 1973 1 1 (QP) certified public accountant (CPA) QP 3 QP QP QP QP QP QP QP 5 QP QP 7 QP A B C ...

Release Date: 2011-12-15

File Type: pdf | Size: 10 KB

CO-rewrite - non transitional QA

Question A1g How should a company which is exempted from preparing consolidated financial Answer Under section 388(3)(a) a company that falls within the reporting exemption is exempted from including ...

Release Date: 2019-04-18

HKICPA Scholarship Recipients 20222023 websitev2

Hong Kong Institute of CPAs Scholarships 2022-23InstitutionNameQualification BackgroundMr TAM Chin CheukBachelor of Business Administration in Professional AccountancyMs WONG Pak YingBachelor of Busin ...

HKICPA Scholarship Recipients 20222023 website

Hong Kong Institute of CPAs Scholarships 2022-23InstitutionNameQualification BackgroundMr CHAN Ho TungBachelor of Business Administration (Hons.) in Accountancy (Year 3)Ms CHEUNG Cheuk Lam CherryBache ...

File Type: pdf | Size: 10 KB

PanelistsReportModCJun18Final

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Release Date: 2019-02-15

File Type: pdf | Size: 206 KB

20150415_SharingForum_MB

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Release Date: 2015-04-23

File Type: pdf | Size: 947 KB

TeachersRecruitmentForm2012

RECRUITMENT OF TUTORS AND WORKSHOP FACILITATORS FOR SQ (TAXATION) PROGRAMME The Hong Kong Institute of Certified Public Accountants invites applications for Tutors and Workshop Facilitators for its up ...

Release Date: 2011-12-16

File Type: pdf | Size: 191 KB

Module B (Dec 14)_Question_Revised

Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 184 KB

Panelists_Report_Mod_C_(Jun_18)_Final

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File Type: pdf | Size: 206 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

update240

i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...

ETS-FE

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Release Date: 2017-10-09

File Type: pdf | Size: 437 KB

HKMA-SPMIC3_attach

Supervisory Policy Manual IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance Consultation 1 This module should be read in conjunction with t ...

Release Date: 2003-06-19

update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

File Type: pdf | Size: 508 KB

update056

Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...

File Type: pdf | Size: 421 KB

update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

File Type: pdf | Size: 859 KB

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

Release Date: 2018-05-21

File Type: pdf | Size: 340 KB

Topic1_old

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

Release Date: 2015-06-19

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07