sub_lflp
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...
05s
Page 1 of 3 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 29 May 2019 Attendance HKICPA representatives Gary Stevenson, Deputy Chairman, Financial Reporting Standards Commi ...
sub_covidfr
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 8 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Ca ...
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 ...
AEAS_Self-AssessmentForm
Hong Kong Institute of Certified Public Accountants Authorized Employer/Authorized Supervisor Self-assessment on Compliance with Practical Experience Codes and Guidelines for Transition to the Revised ...
sub_sme23c
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 21 February 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...
Sample of SelfAssessment Form
Hong Kong Institute of Certified Public Accountants Authorized Employer/Authorized Supervisor Self-assessment on Compliance with Practical Experience Codes and Guidelines for Transition to the Revised ...
Application Submission Details Year 3 Students
Application Submission Details Year 3 Students P. 1 of 4 Qualification Programme (QP) Early Bird Scheme for December 2024 Session Eligibility Penultimate year students of designated local accountancy ...
Application Submission Details Year 3 Students
Application Submission Details Year 3 Students P. 1 of 4 Qualification Programme (QP) Early Bird Scheme for December 2024 Session Eligibility Penultimate year students of designated local accountancy ...
update295
i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...
positionpaper2017
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
positionpaper4Jan17
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
cl8s
Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...
MPS_Module D_Part 1
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 purposes and s ...
IASB I2C post
Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
Module A (Dec 2017)_Answer
Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...
Level 1 Result Annoucement April 2022
Level 1 Competition Awardees list -Certificate of Participation School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 Buddhist Sum Heung Lam Memorial College Lai Kit Ying Ip ...
Level 1 Result Announcement April 2022_Updated_11052022
Level 1 Competition Awardees list -Certificate of Participation School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 Buddhist Sum Heung Lam Memorial College Lai Kit Ying Ip ...
CB2019
HKICPA POCKET SUMMARY Implementing HKFRS 17 Insurance Contracts Contract Boundary January 2019CONTENTS 1. Introduction 2. Level of aggregation 3. What is a contract boundary and why is it important 4. ...
MPS_Module D_Part 1
You don't have access right to view the details. Please login.
pn840rev
PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...
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 ...
pn840revref
PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...
SMP_AML_0619
Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Internal Policies, Procedures and Contro ...
ETS-FE
You don't have access right to view the details. Please login.
ETS-FE
You don't have access right to view the details. Please login.
ED03
Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...
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 ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
pn870
Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...
Course materials
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 2022
You don't have access right to view the details. Please login.
Associate level examination results of the June 2022 Session
You don't have access right to view the details. Please login.
MPS M14-Part 2 Jun 2022
You don't have access right to view the details. Please login.
M9 MPS Jun 2022
You don't have access right to view the details. Please login.
MPS M14-Part II Jun 2022
You don't have access right to view the details. Please login.
M9 MPS Jun 2021
You don't have access right to view the details. Please login.
Hong Kong Broadband Network (Enterprise Solution)
Hong Kong Broadband Network (Enterprise Solution) Expiry date: 30 Nov 2024 Offers: Broadband, Voice, Wi-Fi & Mobile services plan (Flyer: CHN/ ENG): 1. Home Fibre Broadband Service Broadband plan ...
update026
Update No. 26 (Issued February 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Replace contents pages i, ii and iii with revised contents pages i, ii and ...
update019
Update No. 19 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I New Divider After 1.5 Continuing Professional Development New Divider for Insolvency Guidance Note ...
update014
Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...
update004
HONG KONG SOCIETY OF ACCOUNTANTS Members’ Handbook Update No. 4 (Issued August 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages 1 &am ...
2020
Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...
2020
Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...
luckydraw2019
Lucky draw for Career Survey (members) As a token of appreciation, members who spare their time to complete the online survey on or before 15 December 2018 can enter our lucky draw. Prizes for the luc ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...
agendao
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...
r5fee
(Revised in Oct 2024) 2025 FEE SCHEDULE Form R-5 Application for advancement to fellowship One-off application fee Annual fee Total payment HKD HKD HKD Application for advancement to fellowship (Form ...
invetoreducation
11 January 2018 To: Analysts, investors and users of financial reports EDUCATION SESSIONS ON NEW MAJOR STANDARDS Financial reports will look different over the course of the next three years because o ...
2018
Date Topic 4 December 2018 Visit to theDesk – a co-working space 30 November 2018 Visit to Hong Kong International Airport (Re-run) 24 November 2018 Cathay Pacific City Tour and Networking Lunch 22 No ...
Module C Business Assurance
You don't have access right to view the details. Please login.
Module C Business Assurance
You don't have access right to view the details. Please login.
Module C Business Assurance
You don't have access right to view the details. Please login.
Final Examination
You don't have access right to view the details. Please login.
Final Examination
You don't have access right to view the details. Please login.
Flyer_FE_Jun17
Examination Techniques Seminar on QP Final Examination (June 2017 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with insight ...
Module A Financial Reporting
You don't have access right to view the details. Please login.
Module A Financial Reporting
You don't have access right to view the details. Please login.
2015 HKICPA Case Comp programme flyer
Event details: Date : 30 April 2016, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen's Road East, Wan Chai, HK. Programme: 9:15 a.m. Registration 9:30 a.m.-1:45 p.m. Final roun ...
Module B Corporate Financing
You don't have access right to view the details. Please login.
Module B Corporate Financing
You don't have access right to view the details. Please login.
YMSC151107_programme
Version: 151102 Career conference: Career Breakthrough Date: 7 November 2015, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Time: 2:0 ...
Module C Business Assurance
You don't have access right to view the details. Please login.
Module C Business Assurance
You don't have access right to view the details. Please login.
20150324_Post_Marathon_Drink
4 March 2015 To: CPA Marathon registrants You are cordially invited to join the post-marathon drink where you can mingle with your fellow CPA runners and share your excitement and running experience o ...
Circular_GIG1503
The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...
2014 programme flyer
HKICPA Accounting & Business Management Case Competition 2014-2015 (Secondary Schools Group) Event details: Date : 9 May 2015, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen ...
2015 HKICPA Case Comp programme flyer finalized
HKICPA Accounting & Business Management Case Competition 2014-2015 (Secondary Schools Group) Event details: Date : 9 May 2015, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen ...
Final Examination
You don't have access right to view the details. Please login.
Final Examination
You don't have access right to view the details. Please login.
submission-deadline
(Revised in July 2014) Deadlines for Submission of Applications in 2014/2015 The Institute’s Registration and Practising Committee, which deals with applications for membership, international affiliat ...
newbooks-jun
New Books in Library (June 2014) Accounting Title /Author: Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards /The KPMG International Standards Group. ISBN: ...
rules
Rules and Regulations Admission 1. All Institute members will be admitted to attend the Member Forum on the "Consultation Document on the Methods for Selecting the Chief Executive in 2017 and for ...
i2c_bc
11 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION POST-IMPLEMENTATION REVIEW: IFRS 3 BUSINESS COMBINATI ...
Structure and syllabus
Examination papers Mock Examination HKDSE BAFS examination Paper 1(A) Compulsory part – Accounting strand Paper 1(B) Compulsory part – Business Management strand Paper 2(A) Elective part – Accounting ...
A1
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
A5i
45 (i) Lodgment of tax returns and filing deadlines for 2010/2011 The Institute would be interested to know the latest statistics on the filing of tax returns and the filing deadlines for 2010/2011. M ...
A - Methodologies
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...
3HK-smartphone2
Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to extend the special monthly plan offer with details as below: OOffffeerrss Monthly plans for iPhone 4S (click here for ...
HKICPA_discountoffer_3
Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. Offffers Monthly plans for iPhone 4S (please click here f ...
Web_3HK
Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. OOffffeerrss Monthly plans for iPhone 4S (please click he ...
Module A Methodologies_2
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
HKMA_MGSM
Institute members get discounts for the postgraduate programmes co-organized by Hong Kong Management Association and Macquarie Graduate School of Management in Sydney, and are entitled to exemption of ...
taa-fo
1 The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and ...
lionsenrol
Enrolment form Adjudicator for the Lions Clubs International District 303's Inter-School Putonghua Debating Competition (Please return this form by fax to 2147 3293 or email to student@hkicpa.org. ...
040227
PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Meeting with Macau Financial Services Sector FOR FSIG MEMBERS ONLY Date: 27 February 2004, Friday Objective: To enable m ...
040227
PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Meeting with Macau Financial Services Sector FOR FSIG MEMBERS ONLY Date: 27 February 2004, Friday Objective: To enable m ...
calendar
Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...
microsoft
Microsoft’s Company Offer – Extra Benefit During the offering period, the first 20 members who purchase the Company Offer are entitled to attend ONE FREE training module on Business Analysis with Micr ...
cparesendloginform
Forgotten or Change CPA Practice's Login ID To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hon ...
calendar
January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...
calendar
December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...
Due Process To Adopt International Auditing Standards
Auditing And Assurance Standards Committee INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distributions (internationally) General Distributions Task Force appointed by ...
HKMA-SPMIC3
BY HAND Your Ref.: B1/21C B1/7C Our Ref.: C/EPB, M20109 11 June 2003 Banking Policy Department, Hong Kong Monetary Authority, 30/F., 3 Garden Road, Hong Kong. (For the attention of Ms. Rita Yeung, Act ...
hkma 6-Sep-02
Confidential Hong Kong. Monetary Authority :fi:M:lmWJ Banking Policy Department Our Ref. : B l/7C 6 Stember 2002 By fax and by post Fax no. 2865-677(;2 Mr Simon Riley Deputy Director, Accounting Hong ...
ifac
BY FAX AND BY AIRMAIL (0062 1 212 286 9570) Our Ref.: C/ETG 12 October 2000 Technical Director, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear S ...
Submission_on_DTA_250805(App2)
Submission_on_DTA_250805(App2) APPENDIX 2 Article 13 of the PRC-Barbados DTA “Article 13 Capital gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property r ...
Circular1310_tommykan (rv)
Circular1310_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, PGA for beginner, intermediate and advanced levels. Mr. Kan, former golf professional o ...
Circular1404_tommykan (rv)_1
Circular1404_tommykan (rv)_1 The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professio ...
Circular1404_tommykan (rv)
Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...
HK_20182
Credit Card Authorization Form To settle the QP enrolment fee(s) for December 2018 Session by instalments, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment Fee Date ...
Workshop Topics Module A Workshop 2 December 2018
You don't have access right to view the details. Please login.
Workshop Topics Module A Workshop 2 (December 2017)
You don't have access right to view the details. Please login.
candidate11
You don't have access right to view the details. Please login.
adoptec
Ethics Committee Due Process to Adopt IESBA Pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distribution (internationally) General Distribution Task Force ...
06ag
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 9 June 2021 Time: 2:00 pm – 6:00 pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Time 1 ...
The Upper Loft _HKICPA Year round offer2021V2
The Upper Loft Year-Round Offers for HKICPA: • One-Time Only Free Trial of 1 Hour Driving Range Indoor Golf Experience for All HKICPA members • Free Club Rental • Instructed by PGA Professional Coach ...
Special Topics (Dec 14) draft on 3 Oct 14 (final)
You don't have access right to view the details. Please login.
Special Topics (Dec 14) draft on 3 Oct 14 (final)_pdf
You don't have access right to view the details. Please login.
Application Forms
I understand 3 references are required and 2 must be from clients or third parties who a The references must support the attainment of competence. They should state the referees' views on the comp ...
q317
Quarterly Issue 3 4 October 2018 Dear Sir/Madam, Updates on HKFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs 1. Deep-dive workshops On 25 and 26 Oct ...
sub_ias1def
1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 3 June 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Whar ...
DISC Personality Analysis Self Assessment Survey
DISC Personality Analysis Self Assessment Survey 1. It only takes you 5 minutes to complete the form, as your self-analysis. 2. You have to select a setting, such as working or studying, before you st ...
The Upper Loft -HKICPA Year round offer 2022
The Upper Loft Year-Round Offers for HKICPA: One-Time Only Free Trial of 1 Hour Driving Range Indoor Golf Experience for All HKICPA members Free Club Rental Instructed by PGA Professional Coach Ma ...
Students of HKIAAT/ JES
What are the transitional arrangements under the new QP for HKSA ACCA Joint Examination Scheme JES s What are the transitional arrangements under the QP for HKSA/ ACCA Joint Examination Scheme (" ...
CO-rewrite - non transitional QA
Can a financial year be set to end on a specific day of the week rather than a specific date Answer Yes, this is now expressly provided for in the CO. Specifically, section 367 was amended by the 2018 ...
2023
Comment letters Comment letters Item Date of Submission Category Subject -7 1 December Auditing and Assurance IAASB Exposure Draft Proposed International Standard on Sustainability Assurance (ISSA) 5 ...
2022
webcasts Webcasts Item Date of issue Category Title -8 30 December Auditing and Assurance E-learning: Industry Update Relating to Investment Funds (1.5 CPD hours) 2022-7 23 August 2022 Auditing and A ...
2022
Comment letters Comment letters Item Date of Submission Category Subject -5 23 September Auditing and Assurance IAASB Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an ...
2022
webcasts Item Date of issue Title -11 9 December E-learning: Climate-related implications on financial reporting (1.5 CPD hours) 2022-10 21 November 2022 E-leaning: Interaction between Risk-Based Cap ...
CORES_HKICPA Corporate Special Offer
Corporate Special Offer 2736 6330 cores.com.hk 【Central Headquarter】3/F, Fung House, 19-20 Connaught Road Central, Central, HK Contact Us Physiotherapy and Rehabilitation About Us CORES’s growth is fa ...
Association of Chartered Certified Accountants (ACCA)
I registered as a full member on 1 August 2004 What agreement is applicable to me I registered as a full ACCA member on 1 August 2004. What agreement is applicable to me? You may apply for HKICPA mem ...
2024
webcasts Webcasts Item Date of issue Title -8 22 October E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) 2024-7 9 Octobe ...
AnnualReport2017
2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...
Module B_Preseen_20172
You don't have access right to view the details. Please login.
Module B Pre-seen_20161
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 ...
Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
Land Registry Circular Memo 2-14
The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...
Module B
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 ...
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 ...
sub-lr-change
1 By email (response@hkex.com.hk) and by post 9 October 2012 Our Ref.: C/CFC, M85418 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance ...
ed-valuation-uncertainty
INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...
update271
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
Budget Proposals 2015-16 (final) 8 1 2015
Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...
ed_aatb32020
18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation ...
1278F_Reasons for decision_Redacted
. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...
pef-overview-1
Overview of Practical Experience Framework 1 Practical Experience Framework Hong Kong Institute of CPAs 1 1.1 Overview The Hong Kong Institute of Certified Public Accountants (“the Institute”) intro ...
Module B (Jun 2013) Workshop 1
Module B (Jun 2013) Workshop 1 Student Notes Module B (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presenta ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
JudgesReport221124_Final
1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...
AT-Law Sample Question_181004
APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...
Sentencing Guidelines_Council reviewed_24Oct2017_V2
Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...
FCPD17062601_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
PPT_170626_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
27 Feb - Cap
Supporting organisation Host Supporting organisation Cap. 622 – Three Years On CPD point(s): The Law Society of Hong Kong : 3 CPD points The HKICPA : 3 CPD hours The HKICS : 3 CPD points Monday, 27 Fe ...
D-11-0640C_serve order_2Oct13_Andy Yip
Proceedings No.: D-1 1-0640C 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 Committe ...
Exam Technique Seminar_Module B_20161027_for student
You don't have access right to view the details. Please login.
Module A Pre-seen 20162
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 ...
hkiod_Jul
1129r1_20160606 Date & Time Session 1: Saturday, 9 July 2016 (10:00 a.m. – 1:00 p.m.) Session 2: Saturday, 9 July 2016 (2:00 p.m. – 5:00 p.m.) Session 3: Saturday, 30 July 2016 (10:00 a.m. – 1:00 ...
TFEC AEOI Bill 2016 2nd submission
By Fax (3529 2837) & By Hand 13 May 2016 Our Ref.: C/TXG, M105917 The Hon. Andrew LEUNG Kwan-yuen, GBS, JP Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2016, Legislative Council Co ...
hkiod-mar
1129_20160218 Date & Time Session 1 (W160305): Saturday, 5 March 2016 (10:00 a.m. – 1:00 p.m.) Session 2 (W160305A): Saturday, 5 March 2016 (2:00 p.m. – 5:00 p.m.) Session 3 (W160312): Saturday, 1 ...
reason-tang
1 Proceedings No.: D-12-0738F (B) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...
reason-ng
1 Proceedings No.: D-12-0738F (A) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...
Jun-2015
I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...
A_Preseen_Jun2015_v2
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
A_Preseen_Jun2015
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
order-1121
Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...
Cross-straitsConference2014
-1 -從2006年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會由澳門會計專業聯會承辦,以「職業精神與職業判斷」作為主題,並對「會計師誠信及道德標準」、「會計師事務所持續發展與保證質量的平衡」及「更複雜經濟環境中會計師專業判斷的應用」等多個專題作出探討與交流。香港會計師公會將由會長陳錦榮先生率團前往澳門參與這項盛事,歡迎各位會員踴躍參加。研 ...
tuewk01
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
co-report-2013
Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
workshops05
Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...
131119p
Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...
Mod B Supplement_20131
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
lpb
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
tts0304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
tts0304_1
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
LN-orderform_111223
Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...
1128-1
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
tim-lui
Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...
HKICPA Staff Summary of HKFRS 13
HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...
iaps-1000-auditing-comples
By e-mail 11 February 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...
0604
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
FRSCMS-Apr
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
EDSSAP-Int 24
1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...
gpfr-q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 20-Feb-2004 General Purpose Financial Reporting in Hong Kong Page 1 of 6 General Purpose Financial Reporting in Ho ...
Module A (Dec 12)_Questions
Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
Module D (Dec10)_Question
Module D (Dec10)_Question Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module D (Dec10)_Question_1
Module D (Dec10)_Question_1 Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question_4
Module C (Dec 12)_Question_4 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question_3
Module C (Dec 12)_Question_3 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question
Module C (Dec 12)_Question Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module C (Dec 12)_Question_2
Module C (Dec 12)_Question_2 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question_1
Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module D (Jun 13)_Question
Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...