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MC Jun 2018 Question

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Booklet

Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...

HKICPA_Booklet_ITCONF2018_FINAL

Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...

ITConference2018

Page 1 of 5 About the conference Artificial intelligence, automation, cloud accounting, making tax digital, all are transforming the accountancy and advisory profession, and by extension, create huge ...

SCPD18091401_handout

Overview of Venture Capital/Private Equity Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 14 September 2018 Disclaimer The materials of thi ...

TechWatch189

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 ...

582nd_180323

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HKICPA_NGO Workshop27April2018_Final

Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...

TechWatch186

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 ...

TechWatch 185

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 ...

HKICS_final

Supporting organisation Supporting organisation Seminar on “The Statutory Derivative Action under the UK Companies Act 2016: Has it Made Any Difference Ten Years On?” and “Competition Law in the EU, U ...

Speaker PPT_150523

Thomas Lee Partner Risk Advisory Practice May 2017 Data Centres: Lease, Regulation and Security HK Data Centre Market Copyright 2016 Deloitte Consulting, LLC. All rights reserved. 2 Data Centers in a ...

Process Review Report 2016

Compliance The Regulatory Accountability Board’s Process Review Report on the performance and operations of the Compliance Department of the Hong Kong Institute of Certified Public Accountants2 HKICP ...

Panelists_Report_Module_B__Jun_16__Final2

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ITIG161015_MAS

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

ITIG161015

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

ITIG161015

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

Level 1_mail merge_24Mar Checked

HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team Leader Members Aberdeen Baptist Lu ...

crms-apr-jul

1136_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA member ...

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 ...

sub_comp

Our Ref.: C/EC 17 September 2015 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, ...

Overseas_Deg_conducted_in_HK_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

process-review-report

Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...

A_Preseen_Jun2015_v2

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

A_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

42nd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

20135_FE_P1_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper I (The main purpose of the following ...

zhang-wei-guo

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Hans Hoogervorst Chairman, IASB ...

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 ...

CRQ_Oct2016

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

CRQ_Apr2015_old

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

Annex D_CRQ_Oct2016

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

Module A (Dec 2011)_Question

Module A (Dec 2011)_Question Module A (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...

Module A (Jun 13)_Question

Module A (Jun 13)_Question Module A (June 2013 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 ...

Module A (Jun 13)_Question_revised

Module A (Jun 13)_Question_revised Module A (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argum ...

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

Module A (Jun 13)_Question_revised_1

Module A (Jun 13)_Question_revised_1 Module A (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical arg ...

Module B (Jun 16)_Question

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

Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

HKICPA Train-the-Mentor Workshop 23-04-2015 (r)

CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

AnnexD_CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire is used to provide info ...

Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists_Report_Mod_D_(Dec_16)_Final

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 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 and ...

2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

Overseas_Deg_conducted_in_HK_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

1294P_Ng_18JUNE2019_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 Cornmittee of the Hong Kong Institute of Cer ...

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

Module D 6th Edition Learning Pack_Part 3

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19041501 Language Simplified Chinese Event name Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購2019年度中華人民共和國註冊會計師統一考試用書 Con ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19101801 Language Cantonese Event name Photography Sharing Sessions (S1) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

Shangri-La 2023 Sep ISL

港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...

MPS_B_PartI

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 ...

MPS_B_PartI

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update 253

i Update No. 253 (Issued 29 December 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised con ...

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 ...

Experiencing Dragon Boat Paddling

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

pr-roger-wan-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 27 October 2011) — A Disciplinary Committee of ...

pr-020602-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 6 February 2015) — A Di ...

ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

ed_ifrss

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

Module C Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Module B 20140428 handouts

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cp_sr

IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...

ed_wkplan2023

PROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARDPROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 The International Auditing a ...

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

pn600_1rev22

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...

update241

i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

...

techwatch44

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

hksa70615

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

ed_20175

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

rifec-resolution-regime-cp2

By email (resolution@fstb.gov.hk) and post 12 May 2015 Our Ref: RIF, M100148 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F, Central Governmen ...

SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

I2C-revenue

16 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REVENUE FROM CONTRACTS WITH CUSTOMERS Comments to be receiv ...

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

August 2015 media alert (Eng)

August 2015 media alert (Eng) 1 A Plus media alert Dear editors and reporters: Corporate Japan's true colours The August issue studies Toshiba's misleading financial reporting, a CPA who feeds ...

Reasons for Decision_Ip, Chang & Wong__0758C

Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...

hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

old

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020 AMENDED PREFACE TO THE HONG ...

newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

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 ...

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

hksa710cfd

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...

hksa210cfd

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014* Effective for audits of financial statements ...

Module_D_Supplement_20182

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 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

Module_D_Supplement_20182

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 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

Module B Supplement 20162_3

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 B Supplement 20162_2

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 B Supplement 20162_2

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 B Supplement 20162_1

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 B 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 B Corporate Financing 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 B Supplement 20162_2

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 ...

ed_partc

3 December 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) EXPOSURE DR ...

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

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

ed_sir500

18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT REVISED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGAGEMENT ...

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

273810

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

newbooks-aug

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

ed2

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

...

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

Module A Dec 18Question

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rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

lt_ai

Page 1 of 2 Dear Sir/Madam HKFRS 17 Insurance Contracts The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (Institute) has completed its due ...

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

TFEC_BEPS_consultation_submission2017

By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

sss_Jul-Aug

1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...

sss_Jul-Aug

1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...

sss may-july

1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

sss-may-jun_1

1137r1_20160517 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -June 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

DC order -0584F_1

1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...

sss-may-jun

1137r1_20160425 Topic/Programme code Date and time CPD hours Format Trainers Influencing Internal/External to Saturday, 28 May 2016 3.5 Workshop Ms. Angela Shing Increase Credibility (W160528AS) 9:30 ...

sms-Apr-Jun

1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...

Enhanced QP Syllabus _new_ 20161_1

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

Enhanced QP Syllabus _new_ 20161

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

sub-tfec-aeoi

By Email (AEOI Consultation) & By Hand 3 July 2015 Our Ref.: C/TXG, M101026 AEOI Consultation Revenue Division Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government ...

pr-20150626-en

1 Dear Assignment/News/Business Editor An internationally recognized audit regulatory regime meeting public interest (HONG KONG, 26 June 2015) — The Hong Kong Institute of Certified Public Accountants ...

Topic1_old

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

Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

Case Question_29042015_FINAL

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Speed Eater Limited Overview Speed Eater Limited (“Speed Eater” or “SEL”) began operations in Hong Kong 35 years ag ...

co-report-2014

Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

co-report-2014

Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

pr-1204-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 4 December ...

snap_rate

Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...

Module B 20140513 handouts

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snap_cf

Discussion Paper July 2013 Snapshot: Review of the Conceptual Framework This Snapshot introduces the IASB’s Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Project objec ...

lpd

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