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update057

Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...

Release Date: 2019-03-25

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Module D Jun 2018Question

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Release Date: 2019-02-15

File Type: pdf | Size: 161 KB

ms1209

Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 12 September 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FR ...

Release Date: 2018-10-22

File Type: pdf | Size: 240 KB

MPS_C_PartI

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 ...

Release Date: 2017-10-19

File Type: pdf | Size: 1 MB

D-15-1006H_DC Order_11 May 2017_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 ...

Release Date: 2017-05-19

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BDO_16

s Summary On 13 January 2016, the IASB issued IFRS 16 Leases, which supersedes IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC 15 Operating Leases-Incentives and SIC 27 ...

Release Date: 2016-12-15

File Type: pdf | Size: 109 KB

order-0617

1 Proceedings No.: D-03-IC17H IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

Release Date: 2015-06-19

File Type: pdf | Size: 21 KB

AML_FAQ_4.5.2015

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

Release Date: 2015-05-04

File Type: pdf | Size: 355 KB

AML_FAQ_4

Release Date: 2015-05-04

File Type: pdf | Size: 355 KB

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

Release Date: 2014-11-28

File Type: pdf | Size: 48 KB

FEPIJune2013EP

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

Release Date: 2013-09-17

File Type: pdf | Size: 148 KB

AMLB1 supplement

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin May 2012 Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Combating money laundering ...

Release Date: 2012-05-10

File Type: pdf | Size: 182 KB

rs-autopay

REPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIPREPLY SLIP (Please return on or before (Please return on or before (Please return on or before (Please return ...

Release Date: 2010-09-06

File Type: pdf | Size: 98 KB

sas420

SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

Release Date: 2005-06-30

File Type: pdf | Size: 29 KB

sas410

SAS 410 (July 97) 1 STATEMENT OF AUDITING STANDARDS 410 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

Release Date: 2005-06-30

File Type: pdf | Size: 28 KB

bsr-a2

Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...

Release Date: 2005-06-30

File Type: pdf | Size: 326 KB

sae100

SAE 100 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 100 FRAMEWORK FOR ASSURANCE ENGAGEMENTS INTENDED TO PROVIDE EITHER A HIGH OR MODERATE LEVEL OF ASSURANCE (Effective for assurance engagements inte ...

Release Date: 2004-10-28

File Type: pdf | Size: 110 KB

iasb-ed5

By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...

Release Date: 2003-11-10

File Type: pdf | Size: 786 KB

iasb-ed1

-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...

Release Date: 2002-10-31

File Type: pdf | Size: 104 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

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Module B (Dec 14)_Question_Revised

Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 184 KB

Module A (Dec10)_Question

Module A (Dec10)_Question Module A (December 2010 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 107 KB

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 ...

File Type: pdf | Size: 147 KB

Module A (Dec 12)_Questions

Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 201 KB

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 ...

File Type: pdf | Size: 147 KB

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

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Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

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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 ...

File Type: pdf | Size: 147 KB

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (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 argumentatio ...

File Type: pdf | Size: 133 KB

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (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 ...

File Type: pdf | Size: 132 KB

Module B (Jun 14)_Question_R

Module B (Jun 14)_Question_R Module B (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 argumentatio ...

File Type: pdf | Size: 133 KB

Module B (Jun 14)_Answer

Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...

File Type: pdf | Size: 136 KB

Module B (Jun 15)_Question

Module B (Jun 15)_Question Module B (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Panelists_Report_Module_B_(Dec_14)_Final

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Panelists_Report_Module_B_(Dec_14)_Final_1

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Panelists Report_Module A (Dec 15)_Final

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Panelists_Report_Module_B_(Jun_15)_Final

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File Type: pdf | Size: 238 KB

Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 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 ...

File Type: pdf | Size: 161 KB

Paper 4

Page 1 of 4 Paper 4–Submission Paper: Investment component 1. Description of participating products in China if they are classified as indirect participating products accounted for under the general m ...

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MPS_C_PartI

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ed_coepartg20

July 2020 Exposure Draft Response due date 28 August 2020 Code of Ethics for Professional Accountants ED of Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terr ...

File Type: pdf | Size: 129 KB

CL4suv

1 Consultation on ISSB Request for Information: Consultation on Agenda Priorities Question HKAB Comments 1. Strategic direction and balance of the ISSB’s activities Paragraphs 18–22 and Table 1 provid ...

File Type: pdf | Size: 153 KB

HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income

Should IPO sponsor fee income be recognised over time or at a point in time Should IPO sponsor fee income be recognised over time or at a point in time? HKFRS 15.31 states: An entity shall recognise r ...

Release Date: 2019-04-23

COES500

Professional Ethics in Liquidation and Insolvency COE Section 500 Issued February 2012Revised July 2015 Effective on 1 April 2012 Code of Ethics for Professional Accountants Part E Section 500 PROFESS ...

Release Date: 2019-03-25

File Type: pdf | Size: 316 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

Release Date: 2019-03-25

File Type: pdf | Size: 172 KB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

Release Date: 2019-03-25

File Type: pdf | Size: 861 KB

ETS-FE_20170330_Final

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Release Date: 2017-04-05

File Type: pdf | Size: 1 MB

ETS_Module_D

Release Date: 2016-05-27

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Supplement_D_1

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Release Date: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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Release Date: 2014-09-02

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Supplement_D

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Release Date: 2014-09-02

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cap50a

Release Date: 2007-06-26

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cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cl7s

INTERNAL 1 HKAB’s Comment on the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question ...

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ETS_Module_D

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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 ...

File Type: pdf | Size: 4 MB

318ncoe1224

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

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3_341

Statement 3.341 (May 88) 1 STATEMENT 3.341 AUDITING GUIDELINE ACCOUNTANTS' REPORT ON PROFIT FORECASTS (Issued May 1988; revised September 2004 (name change) and April 2014) Introduction 1. This gu ...

Release Date: 2019-03-25

File Type: pdf | Size: 63 KB

hk-int27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...

Release Date: 2019-03-25

File Type: pdf | Size: 160 KB

1_102_Jan15

1.102 (Jan 2015) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council (the ...

Release Date: 2019-03-25

File Type: pdf | Size: 78 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

Release Date: 2019-03-25

File Type: pdf | Size: 153 KB

MPS_A_PartI

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Release Date: 2019-01-10

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MPS_A_PartI

Release Date: 2019-01-10

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MPS_A_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 1004 KB

DC order_ D-16-1181F_25May2018_edited

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

Release Date: 2018-05-30

File Type: pdf | Size: 300 KB

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

Release Date: 2018-05-21

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FE December 2015 Paper II Panelists Report_Final

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Release Date: 2016-02-18

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registration-form

Form: SR-A1a (Mar 2015) 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. ( ) Pas ...

Release Date: 2015-03-05

File Type: pdf | Size: 486 KB

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 ...

Release Date: 2014-12-09

File Type: pdf | Size: 98 KB

registration-form_141028

Form: SR-A1a (Oct 2014) 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. ( ) Pas ...

Release Date: 2014-10-28

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registration-form_201503

Release Date: 2014-10-28

File Type: pdf | Size: 467 KB

Part 1

The Board: Role, what it did during the year and how Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. The Board: Role, what it did during the year and how 6 A Guide on Better ...

Release Date: 2014-06-12

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Module A 20140430 upload

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Release Date: 2014-05-15

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cp-sizecr

6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...

Release Date: 2011-12-08

File Type: pdf | Size: 202 KB

coe ppt 180111

Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...

Release Date: 2011-05-18

File Type: pdf | Size: 650 KB

jeffrey-au-order

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

Release Date: 2011-04-21

File Type: pdf | Size: 265 KB

klng-order

Proceedings No: D-05-121C 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 Publ ...

Release Date: 2011-01-10

File Type: pdf | Size: 440 KB

icaew-exam-enrol-form-mar

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

Release Date: 2010-08-03

File Type: pdf | Size: 323 KB

psi-submission-200710

1 By email and by post 20 July 2010 Our Ref.: C/CFC, M71621 Division 2, Financial Services Branch Financial Services and the Treasury Bureau 18/F Tower 1 Admiralty Centres 18 Harcourt Road Hong Kong D ...

Release Date: 2010-07-20

File Type: pdf | Size: 178 KB

qp-RF-Jun09

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 ...

Release Date: 2009-06-17

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Treasury

Page 1 of 13 -----Original Message-----From: ComMem-WONG Shing Hei Sent: Friday, February 20, 2009 2:37 PM To: P.T. Comment Letter Cc: Council-LI Kwok Tso; ComMem-WONG CHUI Yue Chue Lesley; KM LEE; Sh ...

Release Date: 2009-03-31

File Type: pdf | Size: 34 KB

FSTB_Appendix

Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...

Release Date: 2008-10-28

File Type: pdf | Size: 51 KB

FSTB_Appendix_281008

Release Date: 2008-10-28

File Type: pdf | Size: 51 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

Release Date: 2005-06-30

File Type: pdf | Size: 57 KB

interpretation14

Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...

Release Date: 2004-05-28

File Type: pdf | Size: 105 KB

020918

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M14456 18 September 2002 Mr. Tam Kuen-chong, Deputy Commissioner of Inland Revenue, Inland Revenue Department, G.P.O. Box 132, Hong Kong. Dear Mr ...

Release Date: 2003-09-09

File Type: pdf | Size: 386 KB

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 ...

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Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

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Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

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Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

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Re-application Form (Change Entry Route)

Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

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Level 2 Result Annoucement April 2022_V2

HKICPA Accounting and Business Management Case Competition 2021-22 Level 2 Competition Awardees list -Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member ...

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Level 2 Result Annoucement April 2022_New

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sub_iesbat

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...

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Panelists_Report_Module_D_(Jun_16)_Final

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File Type: pdf | Size: 235 KB

ed_rentcov

IFRS Standards Exposure Draft ED/2020/2 April 2020 Comments to be received by 8 May 2020 Covid-19-Related Rent Concessions Proposed amendment to IFRS 16Exposure Draft Covid-19-Related Rent Concessions ...

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ag_rent

Page 1 of 10 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

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1148F_DC Order_edited

BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...

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cl_p2m5

1 Anthony Wong Lun Wai Subject: FW: CONSULTATIONS ON PILLAR 2-RELATED ISSUES Attachments: Copy of IAS 12 Exposure Draft -feedback.xlsx; IASB ED re amendments to IAS 12 for P2 Taxes -comments.docx From ...

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311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

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SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

Release Date: 2014-01-15

File Type: pdf | Size: 724 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 865 KB

ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

File Type: pdf | Size: 428 KB

update052

Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...

Release Date: 2019-03-25

File Type: pdf | Size: 741 KB

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 ...

Release Date: 2014-11-05

File Type: pdf | Size: 918 KB

ed-amortised-cost-n-impairment

November 2009 Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010Exposure Draft FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT ...

Release Date: 2009-11-04

File Type: pdf | Size: 284 KB

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

Release Date: 2003-05-24

File Type: pdf | Size: 315 KB

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

ed-insurance-contracts-basis

July 2010 Comments to be received by 30 November 2010 Insurance Contracts Basis for Conclusions Exposure Draft ED/2010/8Basis for Conclusions on Exposure Draft INSURANCE CONTRACTS Comments to be recei ...

Release Date: 2010-07-30

File Type: pdf | Size: 477 KB

Ren_CountdownParty_Dec2022

Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...

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update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

ed_sme14

Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...

Release Date: 2013-10-03

File Type: pdf | Size: 355 KB

Part2_I2C_IASB_Preliminary_views_Insurance

DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...

Release Date: 2007-05-01

File Type: pdf | Size: 533 KB

ED-IASB-PVI-PartII

Release Date: 2007-05-01

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

Best Written Proposal 2022 HK Undergraduate

1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...

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310ncoe06

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hkfrs13

Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...

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update169

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Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N 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 L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

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Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

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rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

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pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

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rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

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ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

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ssap32

SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...

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Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...

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reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

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Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

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i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

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update137

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September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

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, IN THE MATTER OF A Compliant mude under section 34(IA) of the Professional Accountants Ordimnce (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Cheung ...

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05

1 P a g e Annex: HKAB Comments on IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Question 1 The Board proposes to amend the descrip ...

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DC order_1009H

* , IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap* 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certified Public Ac ...

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alert20

1 Issue 20 (April 2015) Dear members, Auditor's report signing arrangements The Practice Review Committee is a statutory committee responsible for exercising the powers and duties given to the Ins ...

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alert20

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order-20130116

1 Proceedings No: D-11-0528C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

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D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

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D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

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20111201-order

1 Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sec ...

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gerry-order

1 Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

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ANNEX 1 HKAB’s Comments on IESBA Exposure Draft -Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Seq. IESBA Question HKAB Comments Overarching Objective 1 ...

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1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...

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Q5 Is it advisable for a practice to adopt T01 Is it advisable for a practice to adopt T01 (Example policies and procedures) from the Institute's anti-money laundering procedures manual for accoun ...

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13 July 2020 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York NY 10017 USA Dear Sirs, IAASB PROPOSED NON-AUTHORIATIVE GUIDANCE, EXTENDED EXTER ...

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(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

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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 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 p ...

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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 ...

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Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

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Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

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July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...

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rbp_I2C

14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...

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i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...

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International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

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Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

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hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

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i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

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D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

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IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

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consultpaper

(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

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ssap10

SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...

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ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

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