update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
1357F_DC order_24 Jun 2019_Redacted
Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 HK Subdegree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
COVID-19_Pandemic_Survey_for_PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
IAS1_Amendment
March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...
ED-IAS1-FS
March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...
ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
LabourLaw_020624
勞動就業部分問: 有關聘用外籍人士法例是否適用於首席代表的問題? 答: 首席代表如果屬外籍人士,按《外國人在中國就業管理規定》(勞部發[1996]29 號) 的要求也應納入勞動就業管理並辦理就業證。但可免辦入境就業許可證,入境後憑職業簽證及有關證明直接辦理就業證。問: 港澳同胞是否屬於外籍人士?如果不是,屬於哪類人士的問題? 答: 港澳同胞如果未加入外國國籍則不屬外籍人士,屬於定居港澳的中國公民。 ...
ed_rra
IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...
ed2021-rra
IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...
3_340
Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...
ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...
Degree_31_May_2017
-1/14 -中华人民共和国教育部公布之2017年具有普通高等学历教育资格普通本科院校(截至2017年5月31日) (摘自中华人民共和国教育部门户网站) 北京市(67所) 北京大学中国人民大学清华大学北京交通大学北京工业大学北京航空航天大学北京理工大学北京科技大学北方工业大学北京化工大学北京工商大学北京服装学院北京邮电大学北京印刷学院北京建筑大学北京石油化工学院北京电子科技学院中国农业大学北京农学 ...
PRC Degree_31_May_2017
-1/14 -中华人民共和国教育部公布之2017年具有普通高等学历教育资格普通本科院校(截至2017年5月31日) (摘自中华人民共和国教育部门户网站) 北京市(67所) 北京大学中国人民大学清华大学北京交通大学北京工业大学北京航空航天大学北京理工大学北京科技大学北方工业大学北京化工大学北京工商大学北京服装学院北京邮电大学北京印刷学院北京建筑大学北京石油化工学院北京电子科技学院中国农业大学北京农学 ...
Module A_Part 2
You don't have access right to view the details. Please login.
Degree_21_May_2015
-1/15 -中华人民共和国教育部公布之2015年具有普通高等学历教育资格普通本科院校(截至2015年5月21日) (摘自中华人民共和国教育部门户网站) 北京市(66所) 北京大学中国人民大学清华大学北京交通大学北京工业大学北京航空航天大学北京理工大学北京科技大学北方工业大学北京化工大学北京工商大学北京服装学院北京邮电大学北京印刷学院北京建筑大学北京石油化工学院北京电子科技学院中国农业大学北京农学 ...
order-20121026
1 Proceedings No.: D-11-0542P 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 ...
D-11-0542P
Proceedings No.: 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 ...
D-11-0542P_1
Proceedings No.: D-11-0542P 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 Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P 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 Committe ...
ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
sas421
SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...
hksa545
AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...
hksa545
AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...
iag2
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
HKICPA Annual Report 2022 Chi
You don't have access right to view the details. Please login.
Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
hkas17
Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
Module_Bfinalized_18_Oct_2013
You don't have access right to view the details. Please login.
eg-revenue
November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
sir20022
Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
ed-revenue
November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
Mod C (Jun 11) Student Notes (All)
Mod C (Jun 11) Student Notes (All) Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presen ...
Mod C (Jun 11) Student Notes (All)_1
Mod C (Jun 11) Student Notes (All)_1 Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Pres ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
HKAS 38_2023
Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
3_283
Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...
MPS_C_PartI
You don't have access right to view the details. Please login.
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 ...
ETS_Module A_final
Disclaimer 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 pur ...
ETS_Module A_final
You don't have access right to view the details. Please login.
MPS_C_PartI
You don't have access right to view the details. Please login.
DC order_1121H_9June2017_edited
. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...
D-15-1095F_Pan China_Edited
IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...
20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
weighted-v-rts
27 November 2014 By email and by post Our Ref.: C/CFC, M97534 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour ...
2_12_2013_ModuleA_Essay
You don't have access right to view the details. Please login.
ed_assetchange
Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
B - case background 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
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 ...
techwatch75
Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
sae200
SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...
290803b
Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...
CPAs for NGOs workshop (1 December)_Final
CPAs for NGOs workshop (1 December)_Final Presented by : Vincent Lai – Sole Proprietor, Vincent W.M. Lai & Co., Arthur Chan – Partner, PricewaterhouseCoopers Date: 1 December 2017 “CPA for NGO” so ...
CL7
23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
Joint Scholarship Final Awardees List_Webpage Update
HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...
20150430_MPSII_C
You don't have access right to view the details. Please login.
ETS_Module A_final
You don't have access right to view the details. Please login.
0982C_Decision_16 Dec 2019_redacted
IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...
1463P_Reasons for Decison_29 Oct 2020_Redacted
IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
3_283
Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...
HKICPA SSG Scholarship 2023-24 Webpage version
No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...
HKICPA SSG Scholarship 202324 Final Webpage version
No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...
Best written report 2022
H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...
Best written report 2022
H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...
ED-DPLeasesPreliminaryViews
Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...
update251
i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...
pn820_20
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
82022
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...
pn820_20
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...
30926pn820
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
ed_240r
International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...
preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
pn820
PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...
DPMeasurement_condensed
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-ConVer
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...