MPS_C_PartII

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

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

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 (5th edition)_Part 2

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

hksa200cfd

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

update176

1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...

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 ...

ETS-FE_for presentation (for upload)

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

MPS_Module_D_Part_I_Jun2017

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

hksa240cfd

THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...

MPS_Module A_Part 1_Upload

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

update257

i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...

1aatb1tc

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

DC order_1073P_edited

. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...

DC order_1096F_edited

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

ETS_Module C

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 ...

HKEX - New Board

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...

snap_di

Discussion Paper March 2017 Snapshot: Disclosure Initiative—Principles of Disclosure This Snapshot provides an overview of the Discussion Paper Disclosure Initiative—Principles of Disclosure published ...

QP_Graduation_Dec2015_session

AU Sin Ting AU Yuen Ling AU YEUNG Wai Sze AU-YEUNG Chun Yat BAI Bingxin BAI Wenlong BAI Yang BAO Wei BIAN Shanshan CAI Suiping CHAI Heqing CHAK Joyce Wing Ying CHAK Tsz Sin, Janice CHAN Chi Chung CHAN ...

20150415_SharingForum_MD

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

20150415_SharingForum_MC

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

Appendix 4 (IAESB-IES-3)

Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...

Appendix 3 (IAESB-IES-2)

Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...

Module A (June 2013)_Answer

Module A (June 2013)_Answer Module A (June 2013 Session) Page 1 of 16 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Janice Lam, Director of DBL From: Raymond Wong, Accounting Manager, DBL c.c.: ...

2_QP Graduates List (Dec 15)

2_QP Graduates List (Dec 15) Summer 2016 issue QP Graduates – December 2015 Session The Institute is pleased to announce that 875 QP candidates successfully completed the Qualification Programme in th ...

ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

FE (Dec 16) Paper II_Answer

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

FE (Jun 18) Paper II_Question

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

FE (Jun 17) Paper I_Question

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

FE (Dec 17) Paper I_Question

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

Module D (Jun 2018)_Answer

Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...

ETS_Module C

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

1460P-DC Order_4Feb2020_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Ce ...

D-17-1249F_DC order_ 6 Mar 2019_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...

update216

i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

Module D (5th edition)_Part 3

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

Module D (5th edition)_Part 1

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

Module A 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 A Financial Reporting 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 ...

Module A 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 A Financial Reporting 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 ...

Module A 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 A Financial Reporting 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 ...

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19110301 Language Cantonese Event name Photography Sharing Sessions (S4) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

pr-20151203-en

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

hkfrspe

Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...

framework18

Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...

...

...

...

Module C 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 C Business Assurance 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 p ...

Module C 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 C Business Assurance 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 p ...

Module C 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 C Business Assurance 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 p ...

rif_smerfi

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

update197

i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...

ETS_Module A

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 ...

ETS_Module A

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

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 ...

MPS_A_PartII

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

20150424_MPSI_B

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

ED-Disclosure-Initiative-Amdments-IAS-7-December-2014

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...

ed_ias7

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...

edifrs2

Exposure Draft ED/2014/5 November 2014 Comments to be received by 25 March 2015 Classification and Measurement of Share-based Payment Transactions Proposed amendments to IFRS 2Classification and Measu ...

Module A 20140528 handouts

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

Module B(Part 1)_Deleted p1-2(Compressed)

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

Module B(Part 1)_Deleted p

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

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 ...

sub_pir9

Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...

...

Flyer_HKICS_final

Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...

Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_LawSoc_final

Supporting organisation Host Supporting organisation Seminar on “Promoting or Sabotaging Fintech in Hong Kong?” and “International Regulation of Cryptocurrency and Structuring of Initial Coin Offering ...

242

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 10 April 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

LawSoc_v

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

LawSoc_v.1

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

237

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

Issue_10_171006

Forensic Update News from your forensics interest group -ForensIG Issue no. 10 (October 2017) Highlights In this issue, we feature: History of Forensic Accounting People and Corruption: Asia Pacific ...

discount_2017_CCH

Special 2017 Promotions for HKICPA Taxation Faculty Members Wolters Kluwer CCH Print Master Tax Guides Wolters Kluwer CCH Subscriptions Hong Kong Print Items Release Date Original Price (HKD) 15% Off ...

976r13_SET_StudentOnline

BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...

976r13_SET_TeacherExpress_Jul2017

BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...

DC Order_ 1134H_12 Oct 2016

4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...

1161_PD_BEPS Series_final

HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...

229

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

order_800F_name removed

1 Proceedings No.: D-13-0800F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

its-May-Jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...

tfp160528S_v1

Mainland Tax Conference 2016 Programme Code: TFP160528S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, t ...

s160524as

HKICPA seminar: Panama Papers: Freedom of the Press vs. Right to Privacy Programme Code: S160524AS The Right to Privacy is an area of heated debate. In American culture, freedom of expression almost a ...

tfp160528S

Mainland Tax Conference 2016 Programme Code: TFP160528S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, t ...

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

career_forum_2015_shadow_cpa_progarmme_the_day_of_reckoning

………………………………………………………………………………………………………………………………………………………………………………………………….... Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Spring 2016 The day of reckoning Thanks to the Shadow CP ...

e2_15

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members INFORMATION SHEET Background 1. The Restructurin ...

CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

Topic5

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 5 Investment entities Question 5.1: Whether to consolidate ...

sub_cpartcoe

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...

s150420

HKICPA/CFA Institute/HKSFA joint forum: Detecting Accounting Fraud – How to Read between the Lines of Asian Financial Statements? Programme Code: S150420 Think You Understand Accounting Fraud in Asia? ...

D_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 ...

alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

Module A _Jun14_Question

Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...

Module A _Jun14_Question_1

Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...

Code of Ethics Archives

Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

jul

1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Hauman_Yeung

Environmental and Social Responsible Investment An opportunity or an Illusion? Association for Sustainable & Responsible Investment In Asia Hauman Yeung, Consultant ASrIA 29th Sept 2008www.asria.o ...

Hauman_Yeung

Environmental and Social Responsible Investment An opportunity or an Illusion? Association for Sustainable & Responsible Investment In Asia Hauman Yeung, Consultant ASrIA 29th Sept 2008www.asria.o ...

s151026s & s151125s

s151026s & s151125s HKICPA seminar: HK Listing Rules Appendices 14 & 27 Updates -Are You Ready? Programme Code: S151026S /S151125S The Stock Exchange of Hong Kong Limited (the "Exchange&q ...

Flyer_Soft Skills Series (Jan-Mar)_v4

Flyer_Soft Skills Series (Jan-Mar)_v4 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Fee (for each) HKICPA member or student: HK750 ...

SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

257m

1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...

Panelists_Report_Mod_B_(Dec_16)_Final

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

2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

Annex

1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

update285

i Update No. 285 (Issued 9 January 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 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

MPS_Module A_Part 2

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

MPS_Module B_Part 1_Upload

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 ...

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

MPS_C_PartII

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

MPS_C_PartII

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

ETS-FE

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

satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

MPS_Module B_Part 1_Upload

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

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

MPS_C_PartII

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

MPS_C_PartII

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...

Module A 20140422 handouts

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

Disciplinary Orders

Disciplinary Order

Mod A (Jun 2013) Workshop 2 (full)

Mod A (Jun 2013) Workshop 2 (full) Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

1bcucc

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

update212

i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...

t4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

reporteco

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

11mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

update158

i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...

1aatb1212

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

MPS_Module D_Part 2_Upload

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 ...

ies8qa

This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...

20150415_SharingForum_MA

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

techwatch101

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 ...

techwatch101

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 ...

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

Appendix 5 (IAESB-IES-4)

Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...

MPS_Module D_Part 2_Upload

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

snp_goodwill

IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...

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 ...

4aatb1212

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 ...

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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 ...

1mkr

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 ...

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 ...

ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

MPS_B_PartI

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

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

ed_20161

Exposure Draft ED/2016/1 June 2016 Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Comments to be received by 31 October 2016Definition ...

i2c_cpimprove

5 November 2014 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) CONSULTATIO ...

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

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 ...

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

...

...

...