A2b
24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...
calendar
Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...
DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)
DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 22 July 2011 Dear members, We have enrolled 3 teams under ...
DutyRoster(2-11Jan2015)
DutyRoster(2-11Jan2015) Duty Roster for 2 -11 January 2015 ME ME ME ME ME ME ME ME Script Packing Script Packing Script Packing Script Packing Script Packing Script Packing Marking School Marking Scho ...
Tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
tue1508
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
tuedec13
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
calendar
April 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 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...
calendar
August 2006 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 ...
060108
Study Mission to Qingyuan and Guangzhou (清遠及廣州考察團) Jointly organised by the Institute and the Hong Kong Trade and Development Council Date 8 -10 January 2006 Participation fee 1,800 per participant CP ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
HKICPA Annual Report 2022 Chi
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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 ...
Module D (Jun 11)_Answer
Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...
src160223I
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20150107_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
update295
i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...
ETS_Module A
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ETS_Module_A
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
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edbc_cfup
Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...
i110517
Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and the Urban Renewal AuthorityUrban Renewal Authority Urban Renewal Authority Urban Renewal AuthorityUrban Renewa ...
i110215
Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...
rundown
Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...
calendar
AuGUST 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training f ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
Module A_Feb 10_Question
Module A (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...
Summary
Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...
Module A (Dec 14)_Question
Module A (Dec 14)_Question Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
Module A (Dec 14)_Question_Revised
Module A (Dec 14)_Question_Revised Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ar ...
Module D (Dec 12)_Question
Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module A (Dec 14)_Question_Revised_1
Module A (Dec 14)_Question_Revised_1 Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
3clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Report of ...
ies8
Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
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 ...
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 ...
2mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...
prED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
PR-ED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
Module B (Jun 11)_Question
Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...
Module B (June 12)_Question
Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
FE (Dec 16) Paper I Panelists Report_Final
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Information Update MIC MIC Deputy SC
Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...
8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...
gfi1212
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021 This Circular is intended for general guidance only. The This Circular is intended for ge ...
i110111
The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...
Handout 2
From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...
MPS_C_PartI
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 purposes and s ...
MPS_C_PartI
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 purposes and s ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
MPS_C_PartI
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HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
Module D Methodologies v
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 ...
Module D Methodologies v.2
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 ...
06
*iil5b: Your Ref.: C/FRSC m 'i!HIH.wtff1S-trll! 5 set lH:k INLAND REVENUE DEPARTMENT REVENUE TOWER, 5 GLOUCESTER ROAD, WAN CHAI, HONG KONG. tlhl Web site: www.i rd.gov.hk *1rtmllf rwlf!fli&tlt ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
qp-ab-ws-dec
KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...
PDI Demo_published
This seminar is taken from one of the lectures of the Professional Diploma in Insolvency. Topics covered in the seminar include: 1. Update to Hong Kong’s Insolvency Regime 2. Provisional Supervision a ...
HKICPA_timetable for public_20162
Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2016 Module Enrolment Confirmation* 12 September 2016 Module Commencement 19 September 2016 Workshop Result Release ( ...
tue1318
Overview of HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Programme Code: TUE131205 (TUE1318) The selection and application of accounting policy is often a crucial step in the ...
oct
1 Minutes of the 203rd meeting of the Financial Reporting Standards Committee held on Thursday, 4 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
Circular_120330
English Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a English pop songs singing technique training course (唱家班). Details are listed below: Dates: 30 March – 8 June 2012 (10 ...
ethics-jul-nov
Technical Training Programme 2010 5 Seminar on the revised Code of Ethics for Professional Accountants The revised IFAC Code of Ethics was issued in 2009. The Institute's Ethics Committee has cons ...
individual
DO0804 Enquiry hotline: 8101 0199 Member Particulars – this section must be completed Member name: Member Student International Membership type: Affiliate GAA Member no.: Contact tel. no.: Email a ...
calendar
February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...
calendar
January 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 ...
calendar
Event Calendar SePTEMBER 2007 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 24 25 23 QP event Examination assistance functions Practical training f ...
calendar
JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...
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 ...
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 ...
t8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Rep ...
Module B Jun 18Question
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Module D _Dec 13_Question_1
Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...
Module D _Dec 13_Question
Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...
Module B (May 10)_Question
Module B (May 10)_Question Module B (May 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
Module B (Dec 2017)_Question
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Module B (Jun 18)_Question
Module B (Jun 18)_Question Module B (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
update080
i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...
superstar_mid autumn_order form2016
定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...
160503
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
160322I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160419
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160419_old
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160503old
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
160322Iold
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160315
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
src160105i
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
src160105e-2
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
src160105i_o
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
src160105e_o
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
151124
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151117
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
151013I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...