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May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

Release Date: 2006-05-04

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Interpretation 10 (December 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 10 Earnings per share -Fi ...

Release Date: 2004-05-28

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Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

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LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

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Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

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P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

Release Date: 2018-02-02

File Type: pdf | Size: 14 MB

superstar_tuenng

原價(HK)優惠價14/3至5/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7864628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7864528508送券/貨日期糙米蕃薯糭(2隻)9274公司名稱:五彩素糭皇(2隻)9880收貨人/電話懷舊家鄉糭(2隻)11088398378訂購細則:原粒瑤柱火腿 ...

Release Date: 2016-03-24

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FE_Exam Panelist report_Jun 18_PII_Final

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Release Date: 2018-08-16

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FE June 2016 Paper II Panelists Report_Final

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Release Date: 2016-08-16

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w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

Release Date: 2016-03-30

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976r2_EandT_StudentExpressOnline_140912

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

Release Date: 2014-09-12

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976r2_EandT_TeacherExpressOnline_140912

Release Date: 2014-09-12

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20135_FE_P2_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper II (The main purpose of the followi ...

Release Date: 2014-02-17

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20121120_ModuleC_Case

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Release Date: 2012-12-05

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QP-EF-Sep09

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

Release Date: 2009-06-17

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Panelists_Report_Module_A_(Jun_16)_Final

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Panelists_Report_Module_A_(Jun_16)_Final_1

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Panelists_Report_Mod_B_(Dec_17)_Final

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Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

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calendar

JULY 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-07-24

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calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-03-20

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update 282

i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...

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06ag

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 9 June 2021 Time: 2:00 pm – 6:00 pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Time 1 ...

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Module C Dec 2018Question

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Release Date: 2019-02-15

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Module B (Jun 16)_Answer_1

Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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Module B (Jun 16)_Answer

Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...

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Module B (Jun 16)_Answer_2

Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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Panelists_Report_Mod_B_(Jun_17)_Final

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ETS_Module B

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Release Date: 2017-11-15

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accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

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ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

Release Date: 2008-09-24

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Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

Release Date: 2021-02-09

was_wam

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

Release Date: 2013-12-19

File Type: pdf | Size: 260 KB

AppForm_RC_1009

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

Release Date: 2011-01-13

File Type: pdf | Size: 192 KB

RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

Release Date: 2009-06-04

File Type: pdf | Size: 553 KB

0310

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...

Release Date: 2003-11-17

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FRSCMS-Oct

Release Date: 2003-11-17

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20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

Release Date: 2015-05-07

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3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

Release Date: 2007-08-27

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20150506_MPSII_D

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convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

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convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

File Type: pdf | Size: 1 MB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

Release Date: 2019-03-25

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PanelistsReportModBJun18Final

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Release Date: 2019-02-15

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w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

Release Date: 2015-09-21

File Type: pdf | Size: 314 KB

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

Release Date: 2015-03-10

File Type: pdf | Size: 674 KB

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

Release Date: 2014-07-23

File Type: pdf | Size: 560 KB

ttp

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

Release Date: 2010-08-24

File Type: pdf | Size: 659 KB

HKICPA_SR-EN_N_Sep06

CPA Qualification Programme Module Enrolment Form September 2006 Intake (Enrolment Deadline: 11 August 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (21-2006) I. Ple ...

Release Date: 2006-08-18

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temp-HKICPA_SR-EN_N_Sep06

Release Date: 2006-07-04

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temp-HKICPA_SR-EN_N_May06

Release Date: 2006-06-27

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HKICPA_SR-EN_N_May06

CPA Qualification Programme Module Enrolment Form May 2006 Intake (Enrolment Deadline: 28 April 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (20-2006) I. Please rea ...

Release Date: 2006-03-10

File Type: pdf | Size: 89 KB

module-enrol

Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...

Release Date: 2004-08-02

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Panelists_Report_Mod_A_(Dec_16)_Final

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Panelists_Report_Mod_B_(Jun_18)_Final

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Panelists_Report_Mod_A_(Jun_17)_Final

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Course materials

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Release Date: 2023-07-13

rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

Release Date: 2013-08-26

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Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

Release Date: 2012-10-31

File Type: pdf | Size: 95 KB

D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

Release Date: 2012-09-24

File Type: pdf | Size: 91 KB

calendar

November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...

Release Date: 2007-11-23

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calendar

November 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Seminar on “PRC Taxation Overviews and Significant Updates” (2 ...

Release Date: 2005-11-01

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DutyRoster(12-18Jan2015)_1

DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

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DutyRoster(12-18Jan2015)

DutyRoster(12-18Jan2015) Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title Nam ...

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update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

Release Date: 2019-03-25

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Global Call - CPA membership offer Feb 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...

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Global Call - CPA membership offer Mar 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...

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ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

Release Date: 2019-03-25

File Type: pdf | Size: 139 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

Release Date: 2016-06-06

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Module B 20140527 handouts

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Release Date: 2014-05-28

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QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

Release Date: 2010-12-30

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34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

Release Date: 2006-11-24

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BCUCC_es

Business Combinations under Common ControlBusiness Combinations under Common ControlBusiness Combinations under Common Control Business Combinations under Common ControlBusiness Combinations under Com ...

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ConsumptionTax_China_Jan2009

中华人民共和国消费税暂行条例中华人民共和国国务院令第539号《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国消费税暂行条例》公布，自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国消费税暂行条例（1993年12月13日中华人民共和国国务院令第135号发布2008年11月5日国务院第34次常务会议修订通过）第一条 ...

Release Date: 2009-02-20

File Type: pdf | Size: 131 KB

256

1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...

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FCP flyer

Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...

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OLD_hk-int520

HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

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311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

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20141028_MPS_B_S2

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Release Date: 2014-10-28

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student-training-record-3

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HKICPA Chi Annual Report 2023

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HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

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agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

Release Date: 2018-05-08

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agendaold

Release Date: 2018-05-02

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Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

Release Date: 2015-01-30

Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

Release Date: 2015-01-30

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

Release Date: 2002-11-29

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JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

Release Date: 2002-11-29

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candidate1

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25-10-13_ModuleB Part 2

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Release Date: 2013-11-14

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ecir1

5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...

Release Date: 2014-08-05

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ecir

Release Date: 2014-08-05

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IIG070308

Taxation Interest Group (TIG) Evening Discussion and Networking Forum Discussion on Current Issues in Tax and Tax Reform and Networking Forum for TIG Members 8 March, 2007 Date 8 March 2007 Time 6:30 ...

Release Date: 2007-02-16

File Type: pdf | Size: 114 KB

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