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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 ...

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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 ...

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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) ...

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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 ...

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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) ...

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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 ...

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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 ...

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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 ...

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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 ...

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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( ...

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911r10_InfoSheet_Oct_2022_ENa

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911r10_InfoSheet_Oct_2022_EN_updated

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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 ...

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911r8_InfoSheet_Aug_2022_EN

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911r9_InfoSheet_Sep_2022_EN

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911r12_InfoSheet_Dec_2022_EN

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911r11_InfoSheet_Nov_2022_EN

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911r1_InfoSheet_Jan_2023_EN

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911r2_InfoSheet_Feb 2023_EN

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template

i contents (8/22) MEMBERS' 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 ...

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911r5_InfoSheet_May 2023_EN

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911r4_InfoSheet_Apr_2023_EN

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2023-2d FCP EnrolForm

2023-2d FCP EnrolForm.docx 1 Notes: 1. Workshops are held face-to face. Each workshop is 6 hours, runs from 10:00 a.m. to 5:00 p.m. (with one hour lunch break). 2. Case study workshop is held face-to- ...

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911r4_InfoSheet_EN_230411

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EC20230317255

1 Minutes of the 255th meeting of the Ethics Committee held on Friday, 17 March 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Q ...

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911r12_InfoSheet_Dec 23r_EN

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911r12_InfoSheet_Dec 23_EN

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911r9_InfoSheet_Sep 23_EN

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AASC20231017

1 Minutes of the 411th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 17 October 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

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911r10_InfoSheet_Oct 23_EN

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911r12_InfoSheet_EN_231231

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911r12_InfoSheet_EN_231220

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rt_5

Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...

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911r1_InfoSheet_Jan 24_EN

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911r2_InfoSheet_Feb 24_EN

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911r3_InfoSheet_Mar 24_EN

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911r11_InfoSheet_Nov 23_EN

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CPD_record-form_v3_standard_PDF

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

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CPD_record-form_vIII_standard_P

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911r4_InfoSheet_Apr 23_EN

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CPD_record-form_v3_standard_WORD

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023(This section is not required for members ...

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911r3_InfoSheet_Mar_2023_EN

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NDA form HR related insurance renewal_2023

Page 1 of 5 NON-DISCLOSURE AGREEMENT This Non-disclosure Agreement is made between: 1. Hong Kong Institute of Certified Public Accountants with its registered office at 37th Floor, Wu Chung House, 213 ...

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911r8_InfoSheet_Aug 23_EN

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911r7_InfoSheet_Jul_2023_EN

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911r6_InfoSheet_Jun_2023_EN

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20220930contacts

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20220930contacts

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911r5_InfoSheet_May 24_EN

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2024_Pre Exam Tech Seminar_Paper 2A_Printing

PRE-EXAM. TECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education Ltd1SOME STATISTICAL DATA 統計數據2 Q.1 Q.2 Q.3 Q.4 Q.5 Q.6 Q.7 Q. ...

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CL24_MSCI

7 World Trade Center 250 Greenwich Street 49th Floor New York, NY 10007 United States Office: T 1 212 804 3900 F 1 212 804 2919 msci.com 25 October 2024 Standard Setting Department Hong Kong Inst ...

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cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

Release Date: 2013-07-18

File Type: pdf | Size: 18 MB

hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

Release Date: 2019-03-25

File Type: pdf | Size: 492 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

Release Date: 2010-12-02

File Type: pdf | Size: 753 KB

rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

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ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18112401 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 1 Contact info@marathontrainingcentre.com.hk Descri ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052901 Language Cantonese with English terminology Event name Seminar on HKFRS 16 Leases-New requirements under HKFRS 16 CPD hours 1.5 Level 2 - ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19062701 Language Cantonese with English terminology Event name Workshop on HKFRS 16 Leases: How to apply HKFRS 16 (Re-run) CPD hours 3.5 Level 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19072401 Language English Event name Analyzing Warrants – The Basics CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 fo ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19072401 Language English Event name Cybersecurity Threats and Privacy CPD hours 1.5 Level 1 - Foundation Support programme Yes Contact 2287 7381 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SQPE19102401 Language English Event name Module Preparation Seminars on QP Modules (December 2019 Session) - Module C (Part II) Contact 2287 7529 or 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102402 Language Cantonese Event name Photography Gatherings (1B) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 7009 o ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102401 Language Cantonese Event name CPA Golf Tournament 2019 Enrolment restrictions HKICPA members only Contact Payment & enrolment status ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19102401 Language Cantonese Event name Financial Gimmicks II CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 for Paymen ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19111701 Language Cantonese Event name From CPA to CPA Plus (FCCP) CPD hours 12.0 Level 2 - Intermediate Contact 2287 7381 for Payment & Enrol ...

pn900clarified

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...

Release Date: 2019-03-25

File Type: pdf | Size: 263 KB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

Release Date: 2019-03-25

File Type: pdf | Size: 417 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

Release Date: 2019-03-25

File Type: pdf | Size: 127 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

Release Date: 2019-03-25

File Type: pdf | Size: 820 KB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_D_PartI

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Release Date: 2019-01-10

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MPS_D_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: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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Release Date: 2018-10-23

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Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

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ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

Release Date: 2017-04-20

File Type: pdf | Size: 239 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2017-02-06

File Type: pdf | Size: 367 KB

Full_proposal2017-18

Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...

Release Date: 2017-01-10

File Type: pdf | Size: 367 KB

Full_proposal2017-18_1

Release Date: 2017-01-10

File Type: pdf | Size: 367 KB

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 ...

Release Date: 2015-05-20

File Type: pdf | Size: 353 KB

24jan2014m-a

Release Date: 2013-12-30

File Type: pdf | Size: 111 KB

iesba_workplan

19 December 2013 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) CONSULTATI ...

Release Date: 2013-12-19

File Type: pdf | Size: 664 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

Release Date: 2013-11-19

File Type: pdf | Size: 271 KB

ip-regulatory-framework_old

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

Release Date: 2013-10-28

File Type: pdf | Size: 222 KB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

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IC-ISRE2400

October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

Release Date: 2007-12-20

File Type: pdf | Size: 215 KB

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

ed_IAASB_ISA550

ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

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40004

911r6_InfoSheet_Jun_2022_EN_updated

911r7_InfoSheet_2022_EN_25_Jul

911r7_InfoSheet_2022_EN_28Jul

911r7_InfoSheet_Jul_2022_EN

Panelists_Report_Mod_A_(Dec_17)_Final

Panelists_Report_Mod_A_(Dec_17)_Final_1

1412Paper 4_1

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not use 4

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Process-Review-Report-2019-final

599th_190917

q417

TechWatch211

1348F_5June2019_DC order_Redacted

1268F_DC order_5 Nov 2018

911r10_InfoSheet_Oct_2022_ENa

911r10_InfoSheet_Oct_2022_EN_updated

20220930contacts

911r8_InfoSheet_Aug_2022_EN

911r9_InfoSheet_Sep_2022_EN

911r12_InfoSheet_Dec_2022_EN

911r11_InfoSheet_Nov_2022_EN

911r1_InfoSheet_Jan_2023_EN

911r2_InfoSheet_Feb 2023_EN

template

911r5_InfoSheet_May 2023_EN

911r4_InfoSheet_Apr_2023_EN

2023-2d FCP EnrolForm

911r4_InfoSheet_EN_230411

EC20230317255

911r12_InfoSheet_Dec 23r_EN

911r12_InfoSheet_Dec 23_EN

911r9_InfoSheet_Sep 23_EN

AASC20231017

911r10_InfoSheet_Oct 23_EN

911r12_InfoSheet_EN_231231

911r12_InfoSheet_EN_231220

rt_5

911r1_InfoSheet_Jan 24_EN

911r2_InfoSheet_Feb 24_EN

911r3_InfoSheet_Mar 24_EN

911r11_InfoSheet_Nov 23_EN

CPD_record-form_v3_standard_PDF

CPD_record-form_vIII_standard_P

911r4_InfoSheet_Apr 23_EN

CPD_record-form_v3_standard_WORD

911r3_InfoSheet_Mar_2023_EN

NDA form HR related insurance renewal_2023

911r8_InfoSheet_Aug 23_EN

911r7_InfoSheet_Jul_2023_EN

911r6_InfoSheet_Jun_2023_EN

20220930contacts

20220930contacts

911r5_InfoSheet_May 24_EN

2024_Pre Exam Tech Seminar_Paper 2A_Printing

CL24_MSCI

cef-fr-handout

hksa700cfd

Financial_Statements

rfi_3agenda

ed_di

Event Detail - MyCPA

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Event Detail - MyCPA

Event Detail - MyCPA

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Event Detail - MyCPA

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Event Detail - MyCPA

pn900clarified

hksa57015

1_102(sch)_Jan14

Budget Prpsls 2017-18(submission)170110_full set