Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

20141021_MPS_A_S2

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

CG Guide_Full version

A Guide on Better Corporate Governance DisclosureThe Institute would like to thank the convenor, deputy convenor and members of the Corporate Governance Working Group of the Professional Accountants i ...

TF event (09 07 19) flyer_190520_190520171808

Important Points to Note on Country-by-Country Reporting Programme Code: SCPD19070901 About the topic Hong Kong has implemented Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project on Tr ...

i2c_law

9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

MPS_Module_A_Part_I_Jun2017

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

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

20150410_MPSI_A

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

newbooks-feb

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Feb 2011 2011) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...

20150724_sharing session with photographer

Sharing Session with Professional Photographer Due to popular demand, the Photography Interest Group (PoIG) has organised a sharing session on polar scenic photography. Speaker, Mr. Anthony Yau, profe ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

FredMa

Speech by the Honourable Frederick S. Ma, JP Secretary for Financial Services and the Treasury at Hong Kong Institute of Certified Public Accountants Award and Graduation Ceremony 2006 12 September 20 ...

...

...

tuewk

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 ...

techwatch118

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 ...

techwatch118

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 ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

Accounting for good

Corwin Kwong uses his skills as a CPA to make a positive impact in his job at The Salvation Army.

PR_20181010_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 10 October 2018) A Disciplinary Committee of the Hong Kong Institute o ...

PR_20180912_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 12 September 2018) On 1 June 2017, a Disciplinary Committ ...

sub_wkp

Our Ref.: C/EC 16 July 2018 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, IESB ...

pr-20171026-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a firm and a certified public accountant (practising) (HONG ...

Member_February WOTM

Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...

Member_February WOTM

Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...

222

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

HKICPA order form Jul2015-Jun2016

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

hkfrs_update2014

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

taxlink7_150226

Issue 7. February 2015 Events The Taxation Faculty continues to hold regular events on current tax issues. For more information, see the Taxation Faculty webpage. Click here to suggest topics or speak ...

Cir_BP_IFRS2015BLUE

2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...

hkfrs_update20141

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

e-resources-oct

New e-Resources (October 2014) New EBooks Title : Frequently asked questions in international standards on auditing Author: Steven Collings Publisher: Wiley Year: 2014 Call No.: HF5626 .C65 2014eb eIS ...

Health harvest_Order-form

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

taxlink6_140722

Issue 6. July 2014 Events The Taxation Faculty holds regular events. For more information, see the Taxation Faculty webpage. Click here to suggest topics or speakers. Publications 1. From IRD Profits ...

featuredbooks-jul

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Financial Valuation Books E-books E-j ...

featuredbooks-jul

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Financial Valuation Books E-books E-j ...

featuredbooks

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Financial Valuation Books E-books E-j ...

Info_sheet

Corporate Finance Interest Group INFORMATION SHEET Scope and Focus of the Corporate Finance Interest Group (CFIG) Definition: The term “corporate finance”, in general, covers decisions that a corporat ...

aasc341

1 Minutes of the 341st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 11 March 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

Outstanding Performance

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of School Name (English) School Name (Chinese) Team Leader Member ...

pr_ias1

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Companies Ordinance Cap. 622

Technical Resources Issued by the Companies Registry Companies (Amendment) (No. 2) Ordinance 2018 The New Companies Ordinance (Cap.622) Companies Registry specific topic page Resources published by th ...

wqc04

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

hkej-16-nov-13-eugene-fung

1 This is a summary translation of a newspaper article published in Chinese. The English translation is for reference only and the original Chinese shall always prevail. Publisher: Hong Kong Economic ...

apple-daily-22-nov-13-edward-chow

1 This is a summary translation of a newspaper article published in Chinese. The English translation is for reference only and the original Chinese shall always prevail. Publisher: Apple Daily, Page: ...

am730-31-dec-13-bittermelon

1 This is a summary translation of a newspaper article published in Chinese. The English translation is for reference only and the original Chinese shall always prevail. Publisher: am730, Page: A27, D ...

wqc03

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

fee-schedule

Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

Cir2014_blue_1

2014 IFRS (Blue Book) -Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 8 January 2014 If there are more than ten orders received from members, ...

pr_1214improve

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Guide-order_formold2

Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

fee-schedule-old

Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

pr_sme14

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

20132_MC_Comparison

September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...

20132_MC_Comparison_1

September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...

Guide-order_form old1

Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

Guidelines_Handling_Unsuccessful_Exercises_May13

P:\E&T\Accreditation\Accreditation manual\Policy\Guidelines for Handling Unsuccessful Accreditation & Re-accreditation Exercises_Final_May13.doc 1 Guidelines for Handling Unsuccessful Accredit ...

pc-taxation-old

(Revised August 2013) Paper PC-Taxation Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Taxation Note: 1. The syllabus o ...

pc-taxation

(Revised August 2013) Paper PC-Taxation Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Taxation Note: 1. The syllabus o ...

Annex-B-NotesOfMAAQ-Jul13

Annex B 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Main areas to be considered by the Assessment Team 1. Academic staff – The effectiveness of academic staff depends, among other things, ...

ma-0711-en

1 A Plus media alert Dear editors and reporters: Is the Chinese market ready for IPO return? The July issue of A Plus, out now, studies reactions to the possible resumption of Mainland IPOs, the Insti ...

1314

Forensics Interest Group (ForensIG) Membership Application Form Please type or print: -Name: (Mr. /Mrs. /Ms.) Institute membership no. (if applicable): Company name: Position held: Correspondence addr ...

Guide-order_form_old

Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

kevin-stevenson

1 KEVIN STEVENSON, CHAIR AOSSG 7 TH IFRS REGIONAL POLICY FORUM HONG KONG JUNE 2013 Panel Discussion 2: The Role of the Region in Influencing the Standard-setting Debate Current Involvements -by Type A ...

mitsuhiro-takemura

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. 2012 IFRS Foundation. 30 Cannon Street London EC4M 6XH UK. www.ifrs.org ...

aasc_329

1 Minutes of the 329th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 November 2012 at 8:30 a.m. in Room 6 & 7 of the Hong Kong Institute of Certified Public Account ...

pr_1028

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

pr_11

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

pr_assetchange

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

2012impcycle

1 Annual Improvements 2009-2011 Cycle HKICPA Standard Setting Department Staff Summary (June 2012) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Sta ...

joint event_120613

Supporting organisation Host Supporting organisation Insider Trading -Australia, Hong Kong, Mainland China and New Zealand Compared ECPD /CPD point(s) : The HKICPA : 3 The HKICS : 3 The Law Society of ...

gayle-donohue-1

HKICPA conference Gayle Donohue Partner www.corporatereporting.comPwC 1PwC 2 Integrated reporting – focus on the top slice Integrated reporting framework Provides the top level structure for the whole ...

pr-ifrs9efdate

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

2015_HKICPA_FE_Order Form_Q&A_Order Form

2015_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

2014_HKICPA_FE_Order Form_Q&A_Order Form

2014_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

Annex F_Undertaking (Jul 2013)

Annex F_Undertaking (Jul 2013) Contract of Undertaking for Conducting Accreditation / Re-accreditation Exercise of Accountancy Programme(s) / Course(s) for the Purpose of Admission to the HKICPA’s Qua ...

Member's_February WOTM

Member's_February WOTM Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac ter ...

Member's_February WOTM_1

Member's_February WOTM_1 Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac t ...

2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb

2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examinatio ...

2016_HKICPA_FE_Order Form_Q&A_Order Form

2016_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

PR_20181113_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a firm (HONG KONG, 13 November 2018) The Hong Kong Institute of Cer ...

PR_20211005_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 5 October 2021) The Hong Kong Institute of Certified Public Accountants ...

Timeline of auditor regulation development in Hong Kong

Timeline of auditor regulation development in Hong Kong Year /Date Event 2003 HKICPA introduced the idea of setting up the Financial Reporting Council (FRC) to take responsibility for investigations i ...

PR_20190919_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a firm (HONG KONG, 19 September 2019) A Disciplinary Committee ...

1447C_13052021_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 13 May 2021) A Disciplinary Committee of the H ...

Mod 8-AUD-STD_Dec 2020

Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...

EN PR_1688P_Press Release as at 12 Jun 2023_to sitecore

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 13 June 2023) On 9 May 2023, a Disciplinary Committee of the Hong Kong ...

EN PR_1688P_Press Release as at 12 Jun 2023_to sitecore

Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, XX XXX 2023) On 9 May 2023, a Disciplinary Committee of the Hong Kong In ...

MPS_Module_D_Part_I_Jun2017

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 ...

Judges_Report_2013

1 2013最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum MTR Corporation Limited Gold Hong Kong Exchanges and Clearing ...

MPS_Module_D_Part_I_Jun2017

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

s100730

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

s100618s

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

s100526as

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

w100123s

Positive Quotient: How to improve your performance without talking about it Programme Code: W100123S Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Societ ...

sat-meeting-notes-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

qp-rf-feb

'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...

qp-rf-nov

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

qp-RF-Aug09

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

F090508-HKICPA-Pre

Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

pirifrs13

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

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Module D_MPS_Part 2

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

order-0712X

1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

reasons_1117

Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

Module B 20140513 handouts

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

past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

snap_sme14

Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...

ed_dep

Exposure Draft ED/2012/5 December 2012 Comments to be received by 2 April 2013 Clarification of Acceptable Methods of Depreciation and Amortisation Proposed amendments to IAS 16 and IAS 38Clarificatio ...

techwatch117

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 ...

techwatch117

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 ...

i2c-amortised-cost-n-impairment

9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

i2c-amortised-cost-n-impairment-v01

9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 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 ...

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

FE (Jun 15) Paper II_Question

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

FE (Jun 15) Paper II_Question_v2

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

isadec22

Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...

hkfrs9_ha

Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...

...

update156

i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...

update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

150912

Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...

1509121

Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...

Supplement_A

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

Supplement_A_1

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

Supplement_A_2

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

Supplement_A

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

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

update231

1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...

Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

HKICPA_Submission_ED_ISA_600

4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 1 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 ...

HKICPA_Submission_ED_ISA_260

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_260_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_600_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_600_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_260_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

EDSSAP-Int25

17 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Draft Interpretation 25 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases ...

Submission_20-12-2004

Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

MPS_Module A_Part 1_Upload

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

hksrs4410

Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...

hk(sic)-int 12

Consolidation — Special Purpose Entities HK(SIC)-Int 12 Issued March 2004Revised June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 12 This HK(S ...

Joint Seminar on 25 Sep 2017 v8

Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...

Joint Seminar on 25 Sep 2017 v7

Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...

Joint Seminar on 25 Sep 2017 v6

Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...

DC order_ Chan Wone Yee _7 Jun 2017_edited

IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...

PPT_final_170621-Version 2

Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...

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 ...

27 Feb - Cap. 622 v.3

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-14-0987_6Dec2016

I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...

Joint Seminar_22_Aug_2016_v5

Supporting Organisation Seminar on “The Enforcement of Investor Protection Laws” and “Director Duties in Practice” 22 August 2016 (Monday) Date : Monday, 22 August 2016 Topic : Session 1 – The Enforce ...

976r9_SET_StudentExpress_online

HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session ...

976r9_SET_TeacherExpress_online

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...

MPS_Module A_Part 2

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

Companies Ordinance Turns Two

Supporting Organisation The 2 March 2016 (Wednesday) As the Companies Ordinance (Cap 622) moves into its third year this seminar brings together industry experts to highlight and discuss issues that ...

43rd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...

gpltb-meeting-note-e

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Local Taxation Bureau ("GPLTB") various ...

sub-person

3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...

hans-transcript

Are we there yet? Charting the world’s progress towards global accounting standards Hans Hoogervorst, Hong Kong, 5 June 2013 1 The term ‘globalisation’ was introduced into the business lexicon by Harv ...

techwatch107

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 ...

techwatch107

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 ...

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Annex D_CRQ (Jul 2013)

Annex D_CRQ (Jul 2013) COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire ...

Panelists_Report_Mod_D_(Dec_16)_Final

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

Paper 4

Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...

update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

update 289oo

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

EQS 2020

1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...

HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...