bmss-oct-nov2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...
jf120925
Joint Financial Reporting Forum HKFRS 10 for asset managers – should a fund manager consolidate its managed funds? Highlights A new financial reporting standard, HKFRS 10 Consolidated Financial Statem ...
techqs
Issued February 2002, Revised June 2003, January 2004, September 2004, August 2005 and August 2006 Page 1 of 6 HKICPA Staff Policy on Handling Members’ Technical Queries Introduction 1. The Hong Kong ...
islamic-bond
15 June 2012 By email (sukuk_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXG, M83786 Miss Salina Yan, JP Deputy Secretary for Financial Services and the Treasury (Financial Services) 1 Financial ...
Circular_GIG120521
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...
Circular_GIG120323
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...
1229-1
Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34( I)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...
0830-1
Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(l)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disci ...
Circular_GIG110527_v2
Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...
auditing_annex1_e
Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...
2009 Update to JD_c
1 2009《联合声明》更新文件(2009 年12 月15日) 1. 香港会计师公会(下称“公会”)代表团于2009年10月13日在北京参加了第三次三方会议(财政部、国际会计准则理事会、公会),是次会议得出的结论如下: 2. 中国企业会计准则与国际财务报告准则趋同的路线图:财政部近日发布了《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。这表明: (a) 财政部计划采用由国际会计准则理事会 ...
football_c_2011
CPA Football Competition 2011 Dates : Sunday, 9 January 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of January to March 2011. Venue : Kowloon T ...
detail-competency-framework
SD (Insolvency) – Detailed Competencies Technical Competencies It is expected that all applicants of SD (Insolvency) should be able to demonstrate their attainment of all the core technical competenc ...
choi-chi-lam-order
1 Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Dis ...
faq
1 Consultation paper on proposed changes to auditing practices Frequently Asked Questions Audit practice -Additional QA measures Q1. I am a part-time practising certificate (PC) holder practising in m ...
HKHMC_details
CPA 111000111 Dental Hygiene Service 牙齒口腔服務 1 9 0 Plan Details: Unlimited free checkup and oral hygiene education 免費口腔檢查及口腔衛生指導• One Scaling (periodontic and deep cleaning excluded) or One Simple Pull ...
eric-order
1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
fin-report-lunch-forum
[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...
Previous submissions
Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...
QP-enrol_form0811
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
CF_Submission-ED
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
QP-Module Enrolment Form
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
annex1app2_c
中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录2 香港财务报告准则体系_________________________________________________________________________ 编制和呈报财务报表的框架香港财务报告准则• 香港财务报告准则第1号——首次采用香港财务报告准则• 香港财务报告准则第2号—— ...
tig_speech
1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Mrs Alice Lau, Commissioner of Inland Revenue 15 October 2007 Ladies and Gentlemen, Good ...
tig_speech
1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Mrs Alice Lau, Commissioner of Inland Revenue 15 October 2007 Ladies and Gentlemen, Good ...
Submission_IFRIC_D21
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
0704
-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...
TUE_Flyer
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
200702
Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...
FRSCMS-Feb
Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...
0612
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...
FRSCMS-Dec
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...
Feb06
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2006 The Auditing and Assurance Standards Committee (Committee) met on 28 February 2006. Members present at the meeting were: ...
0601
Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...
FRSCMS-Jan
Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...
TUE_Flyer_0602
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_Feb06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Territory-wide_teen_survey_Press_release_Eng
To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...
0501
Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...
FRSCMS-Jan
Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...
SME-FRF_CP-IIcl
Consultation Draft SME-FRF – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) Scope 1. This Small and Medium-sized Entity Financial Reporting Framewo ...
Mar04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...
code_submission_app
Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
MPFA_submission_annex
1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...
MPFA_submission_annex
1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...
2003pr05
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
PWC_7-Nov-02
*7i! -t-it *1jtrFfr p2r2incde wFaloteorrh POrUin e39;Gs OBf t i fsn g Central Hong K gjTelephone (852) 2 8 888 OurR ef: THKF/JPF/sslf/O71102 Facsimile (852) 2 1 88 7 November 2002 The Deputy Directo ...
2002pr16_sharedbased
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
commentletterontheiasbpreface
-1 -By air-mail and e-mail Our. Ref.: C/FASC 24 January 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft Preface to Internat ...
Comment letter on the IASB Preface
-1 -By air-mail and e-mail Our. Ref.: C/FASC 24 January 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft Preface to Internat ...
Comment letter on the IASB Preface
-1 -By air-mail and e-mail Our. Ref.: C/FASC 24 January 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft Preface to Internat ...
FCP standalone modules app form (final)
FCP standalone modules app form (final) 1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is ...
Golf Day @ KSC_120121 (rv)
Golf Day @ KSC_120121 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in ei ...
Module B (Jun 11)_Question
Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...
Module C (Dec 11)_Question
Module C (Dec 11)_Question Module C (December 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
e-Learning & F2F (Oct_Nov 2017)
e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...
Circular_GIG110328 (2)
Circular_GIG110328 (2) Golf Day at Kau Sai Chau Public Golf Course (South Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provide ...
Golf Day _140526 (rv)
Golf Day _140526 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South ...
2018_CaseQ_Chi_Level 1_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第一級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
Panelists_Report_Mod_A_(Dec_17)_Final_2
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Panelists_Report_Mod_A_(Dec_17)_Final
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Dora Lee_on 28 Dec 2018_Level 2_PRINT version
HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 2: Management Consultant (page 2: Question paper and guideline) •Target company: Hong Kong Television Network Limited (HKTV) ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
eddp_iasb
The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...
Take2 Health Limited_Take2 Health Limited_Introduction
Take2 Health Limited CONFIDENTIAL AND PROPRIETARY 1Company Overview CONFIDENTIAL AND PROPRIETARY 2Company overview • Headquartered in Hong Kong SAR, China • Founded by world-class scientists from The ...
lce_tres
1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...
ms_rddp
Page 1 of 4 Meeting summary of HKICPA roundtable discussion Date: 11 May 2021, Tuesday Time: 4:00 p.m. – 7:00 p.m. IASB Discussion Paper (DP) on Business Combinations under Common Control (BCUCC) Erne ...
40004
1 Minutes of the 399th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 April 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountan ...
911r6_InfoSheet_Jun_2022_EN_updated
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r7_InfoSheet_2022_EN_25_Jul
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r7_InfoSheet_2022_EN_28Jul
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r7_InfoSheet_Jul_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
Panelists_Report_Mod_A_(Dec_17)_Final
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Panelists_Report_Mod_A_(Dec_17)_Final_1
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1412Paper 4_1
Page 1 of 4 PAPER 4 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...
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 ...
not use 4
Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...
600th_191029
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Process-Review-Report-2019-final
December 2019 Compliance Department Process Preview Report 2019 Issued by The Regulation Oversight Board of The Hong Kong Institute of Certified Public Accountants-1 -A. Introduction 1. The Regulatory ...
599th_190917
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q417
Issue 4 31 January 2019 Dear insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs We hope that you finished 2018 ...
TechWatch211
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
1348F_5June2019_DC order_Redacted
* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...
1268F_DC order_5 Nov 2018
IN T}us 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( ...
911r10_InfoSheet_Oct_2022_ENa
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r10_InfoSheet_Oct_2022_EN_updated
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
20220930contacts
“臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證”聯繫資料聯繫資料請參閱以下相關資料: 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務 ...
911r8_InfoSheet_Aug_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r9_InfoSheet_Sep_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r12_InfoSheet_Dec_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r11_InfoSheet_Nov_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r1_InfoSheet_Jan_2023_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
911r2_InfoSheet_Feb 2023_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
template
i contents (8/22) MEMBERS39; HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...