![update277](/images/search_icon_pdf.gif)
update277
i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
![IAP_submissionlog_20230427](/images/search_icon_pdf.gif)
IAP_submissionlog_20230427
This document lists the agenda papers discussed at the IAP (formerly HKIISG) meetings, organized by category.Refer to the IAP (formerly HKIISG) submissions log for a full list of submissions in numeri ...
![26022](/images/search_icon_pdf.gif)
26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...
![COEr22_discard310](/images/search_icon_pdf.gif)
COEr22_discard310
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 ...
![ed-supplementary](/images/search_icon_pdf.gif)
ed-supplementary
January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...
![update055](/images/search_icon_pdf.gif)
update055
Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...
![2clr](/images/search_icon_pdf.gif)
2clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...
![hksa56015](/images/search_icon_pdf.gif)
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 ...
![hksa51015](/images/search_icon_pdf.gif)
hksa51015
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...
![update068](/images/search_icon_pdf.gif)
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
![D24_IFRIC_Draft_Interpret](/images/search_icon_pdf.gif)
D24_IFRIC_Draft_Interpret
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![ED-D24](/images/search_icon_pdf.gif)
ED-D24
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![update205](/images/search_icon_pdf.gif)
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
![update052](/images/search_icon_pdf.gif)
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 ...
![ma0809-en](/images/search_icon_pdf.gif)
ma0809-en
1 A Plus media alert Dear editors and reporters: Can auditor rotation enhance quality? The August issue of A Plus is out now, featuring a global debate on auditor independence as a result of rotating ...
![ed-offsetting-financial-assets](/images/search_icon_pdf.gif)
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
![ed8bc](/images/search_icon_pdf.gif)
ed8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
![ED-IASB-ED8bc](/images/search_icon_pdf.gif)
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
![CKASS](/images/search_icon_pdf.gif)
CKASS
1 IFRS 17 IFRS 17 Insurance Contracts Insurance Contracts Insurance ContractsFocus of today's presentation Focus of today's presentation Focus of today's presentation Focus of today's ...
![441022](/images/search_icon_pdf.gif)
441022
Compilation Engagements Hong Kong Standard on Related Services 4410 (Revised) HKSRS 4410 (Revised) Revised July 2012, January 2019, September 2019, July 2020, December 2021, May 2022, March 2023, Janu ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
![update143](/images/search_icon_pdf.gif)
update143
Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...
![r3fee](/images/search_icon_pdf.gif)
r3fee
(Revised in Sep 2023) 2024 FEE SCHEDULE Application for registration as a certified public accountant ("CPA") (Form R-3) One-off application fee Member annual fee Total payment (see Note 3 & ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Agenda papers and meeting summaries
Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...
![QPGraudate201612](/images/search_icon_pdf.gif)
QPGraudate201612
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 17.doc 24 February 2017 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![20170110](/-/media/HKICPA-Website/New-HKICPA/News/Photos_new-release-page/20170110.jpg)
New auditor report
In January, A Plus looks at the new standards on key audit matters, views from Hospital Authority chairman, Link Asset Management chairman, and CFOs who are making more IT decisions (HONG KONG, 24 Jan ...
![HKICPA_Order Form_CNY 2017 Promotion](/images/search_icon_pdf.gif)
HKICPA_Order Form_CNY 2017 Promotion
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...
![QPGraudate201512](/images/search_icon_pdf.gif)
QPGraudate201512
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 16.doc 18 February 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![pr_ifrs4](/images/search_icon_pdf.gif)
pr_ifrs4
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![Cir_BP_IFRS2016BLUE](/images/search_icon_pdf.gif)
Cir_BP_IFRS2016BLUE
2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...
![i2c201508](/images/search_icon_pdf.gif)
i2c201508
5 November 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/8 IFRS Practice Statement: Application of Materiality t ...
![pr_ifrs15_1](/images/search_icon_pdf.gif)
pr_ifrs15_1
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![pr_ifrs15](/images/search_icon_pdf.gif)
pr_ifrs15
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![QPGraudate201412](/images/search_icon_pdf.gif)
QPGraudate201412
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 15.doc 17 February 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![pr_rate](/images/search_icon_pdf.gif)
pr_rate
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
![minutes209](/images/search_icon_pdf.gif)
minutes209
1 Minutes of the 209th meeting of the Financial Reporting Standards Committee held on Friday, 13 December 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
![Flyer_HKCPS140106_pdf](/images/search_icon_pdf.gif)
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
![Flyer_HKCPS140106](/images/search_icon_pdf.gif)
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Exposure Draft 2013
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...
![was1302](/images/search_icon_pdf.gif)
was1302
Technical Learning and Support Programme 2013 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The conduct ...
![wga1302](/images/search_icon_pdf.gif)
wga1302
Technical Training and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...
![i2c_smeqa11](/images/search_icon_pdf.gif)
i2c_smeqa11
30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...
![F120118](/images/search_icon_pdf.gif)
F120118
Financial Reporting Seminar on Business Valuation What are the Values of Asset That You Are Purchasing? Unveiling HKFRS 3 – Purchase Price Allocation Date 18 January 2012 (Wednesday) Time 7:00 p.m. – ...
![pr-20110905-e](/images/search_icon_pdf.gif)
pr-20110905-e
1 Dear Assignment/News/Business Editor, Mainland and Hong Kong Accountants Sign Joint Declaration on Ongoing Convergence of Auditing Standards Globally compatible standards smooth cross-border commerc ...
![1111-1](/images/search_icon_pdf.gif)
1111-1
Proceedings No: D-03-0568C IN THE MATTER OF A complaint made under section 34(1)(a)(vi) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF C ...
![pr-ifrs9efdate](/images/search_icon_pdf.gif)
pr-ifrs9efdate
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...