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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

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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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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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

“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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20220930contacts

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911r5_InfoSheet_May 24_EN

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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

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 3 MB

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

File Type: pdf | Size: 2 MB

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

ed_IAASB_ISA550

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

Budget Prpsls 2017-18(submission)170110_full set

Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...

File Type: pdf | Size: 166 KB

ED_PIEtoISA7002602

International Standards on Auditing Proposed Narrow Scope Amendments to: • ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and • ISA 260 (Revised), Communication with Thos ...

File Type: pdf | Size: 399 KB

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

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

IAASB-Consultation-Strategy-2024-2027

International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

File Type: pdf | Size: 469 KB

hksir400

Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...

Release Date: 2019-03-25

File Type: pdf | Size: 796 KB

ed_qms

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of ...

File Type: pdf | Size: 922 KB

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

File Type: pdf | Size: 674 KB

273400

File Type: pdf | Size: 796 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

Release Date: 2018-06-19

File Type: pdf | Size: 917 KB

ETS_Module D

Release Date: 2017-11-16

File Type: pdf | Size: 1 MB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

Release Date: 2015-05-29

File Type: pdf | Size: 2 MB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

Release Date: 2015-01-07

File Type: pdf | Size: 1 MB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

Release Date: 2014-01-21

File Type: pdf | Size: 548 KB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

Release Date: 2012-11-12

File Type: pdf | Size: 233 KB

Disciplinary Orders

Disciplinary Order

Release Date: 2012-03-20

joint-declaration-updates-2009-03

1 2008《联合声明》更新文件(2009 年3 月) 等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过一年多的两地准则比较工作后，于20 ...

Release Date: 2010-12-13

File Type: pdf | Size: 712 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

update1c

1 更新文件第１号(2009 年3 月) – 中国企业会计准则与香港会计准则持续等效文本U等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过 ...

Release Date: 2009-03-24

File Type: pdf | Size: 799 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

06-ReportC

Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...

Release Date: 2009-02-05

File Type: pdf | Size: 9 MB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

Release Date: 2003-07-04

File Type: pdf | Size: 233 KB

File Type: pdf | Size: 3 MB

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2023-2d FCP EnrolForm

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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

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rt_5

911r1_InfoSheet_Jan 24_EN

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911r3_InfoSheet_Mar 24_EN

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CPD_record-form_v3_standard_PDF

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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

cef-fr-handout

hksa700cfd

Financial_Statements

rfi_3agenda

ed_di

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

pn900clarified

hksa57015

1_102(sch)_Jan14

update130

update117

MPS_D_PartI

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Mod_A_Part_II_Jun2017

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Full_proposal2017-18_1

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24jan2014m-a

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ec1rev1113

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20121126_ModuleB_Essay

IC-ISRE2400

Tax_Bulletin_2007

invitation_to_comment_iaasb2009-2011

invitation_to_comment_iaasb2009-2011

ed_IAASB_ISA550

ed_IAASB_ISA550

Mod A (Jun 12) workshop 2 students notes

Budget Prpsls 2017-18__(submission)__170110_full set

ED_PIEtoISA7002602

1796_Compliance_AnnualReport2021_211115

Module 6

IAASB-Consultation-Strategy-2024-2027

hksir400

ed_qms

dp_bcucc20

Budget Prpsls 2017-18(submission)170110_full set