HKICPA invites applications for Best Corporate Governance & ESG Awards 2022 and highlights findings of short study on board diversity in Hang Seng Index companies

HKICPA invites applications for Best Corporate Governance & ESG Awards 2022 and highlights findings of short study on board diversity in Hang Seng Index companies (HONG KONG, 15 July 2022) The int ...

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the ...

Regulatory and Tax Considerations in the Greater Bay Area, A useful guide for HNWIs and Corporations (HKGCC webinar on 3 Dec 2020）

AB 4 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance

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Important notes for preparing and attending New QP Capstone workshops (June 2022 Session)_China workshops (Updated in April 2022)

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GBA Mission to Guangzhou Exploring Business Opportunity in Rural Revitalization Conghua & Zengcheng (HKGCC Visit 21 Sep 23)

GBA Mission to Guangzhou Exploring Business Opportunity in Rural Revitalization Conghua & Zengcheng (HKGCC Visit 21 Sep 23)

COE Chapter A, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

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Young Members Virtual Conference 2023: Navigating the next frontier: Embracing AI and ESG as young accountants in Hong Kong

11 November 2023

《粵港澳大灣區保險業調查報告》(published by KPMG in Jun 2020)

《粵港澳大灣區保險業調查報告》(published by KPMG in Jun 2020)

PwC’s 26th Annual Global CEO Survey: Winning today’s race while running tomorrow’s (published by PwC in Jan 2023)

PwC’s 26th Annual Global CEO Survey: Winning today’s race while running tomorrow’s (published by PwC in Jan 2023)

Next generation digital GRC - 2021 PwC Asia Pacific Governance Risk and Compliance Insights Survey (published by PwC in May 2021)

Next generation digital GRC - 2021 PwC Asia Pacific Governance Risk and Compliance Insights Survey (published by PwC in May 2021)

China Committee Presents: What the Experts Say – Ten Highlights of China's Commercial Sector in 2023 (HKGCC Seminar 3 Mar 2023)

China Committee Presents: What the Experts Say – Ten Highlights of China's Commercial Sector in 2023 (HKGCC Seminar 3 Mar 2023)

Preparing for Taxation Changes in the Digital Economy during the 14th Five-Year Plan Period (HKGCC Webinar 21 Jan 22)

Preparing for Taxation Changes in the Digital Economy during the 14th Five-Year Plan Period (HKGCC Webinar 21 Jan 22)

貫徹落實《南沙方案》系列政策推介會(CCGHKC Webinar in Dec 2022)

貫徹落實《南沙方案》系列政策推介會(CCGHKC Webinar in Dec 2022)

How to Reduce Accounts Receivable Risk while Striving for Profit in Mainland China (HKGCC Webinar 18 Aug 2022)

How to Reduce Accounts Receivable Risk while Striving for Profit in Mainland China (HKGCC Webinar 18 Aug 2022)

ITIG Lunch Seminar - Accounting technology doesn't have to be costly: How Hong Kong SMEs grow in the cloud

8 May 2019

HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

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Lunch hosted by the Commissioner of the Ministry of Foreign Affairs of the PRC in the HKSAR (28 June 2016)

Lunch hosted by the Commissioner of the Ministry of Foreign Affairs of the PRC in the HKSAR (28 June 2016)

FSIG Lunch Seminar - Risk-based Approach in Practice: Balancing Financial Integrity with Practical Effectiveness and Financial Inclusion

20 Oct 2016

Qianhai, Shenzhen - The Core Engine and Institutional Innovation Highland of Shenzhen-Hong Kong Cooperation (published by Deloitte in 2019)

Qianhai, Shenzhen - The Core Engine and Institutional Innovation Highland of Shenzhen-Hong Kong Cooperation (published by Deloitte in 2019)

The Greater Bay Area Initiative: A survey on key drivers for success (published by KPMG and HKGCC in September 2017)

The Greater Bay Area Initiative: A survey on key drivers for success (published by KPMG and HKGCC in September 2017)

HKSA 706 (Revised 2024) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

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PN 900 (Revised) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard

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For examination conducted in Hong Kong - On-line lunch box pre-order service for Module Examinations (December 2019 session)

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For examination conducted in Hong Kong - On-line lunch box pre-order service for Final Examination (December 2019 session)

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《粵港澳大灣區數字經濟發展報告 2023》(published by PwC in Dec 2023)

《粵港澳大灣區數字經濟發展報告 2023》(published by PwC in Dec 2023)

Working and Living in the GBA & Charms for HK Youth - Hong Kong Youth Employment and GBA Development Index 2020 (HKGCC Webinar on 31 Mar 21)

Working and Living in the GBA & Charms for HK Youth - Hong Kong Youth Employment and GBA Development Index 2020 (HKGCC Webinar on 31 Mar 21)

Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime

20 April 2023 at HKICPA

Young Members Virtual Conference 2022: Decrypting the future of the profession – Finding success in a sustainability-driven future and the new digital economy

3 September 2022

《關於金融支援粵港澳大灣區建設的意見》影響解析 (published by PwC in Jun 2020)

《關於金融支援粵港澳大灣區建設的意見》影響解析 (published by PwC in Jun 2020)

《關於金融支援粵港澳大灣區建設 的意見》解讀 (published by KPMG in May 2020)

《關於金融支援粵港澳大灣區建設 的意見》解讀 (published by KPMG in May 2020)

《廣州南沙粵港合作諮詢委員會》服務中心現已啟用 (published in June 2022)

《廣州南沙粵港合作諮詢委員會》服務中心現已啟用 (published in June 2022)

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

香港會計師公會“大灣區經驗分享”系列講座首場回顧(published by HKICPA in May 2022)

香港會計師公會“大灣區經驗分享”系列講座首場回顧(published by HKICPA in May 2022)

香港會計師公會舉辦“粵港會計界交流”系列講座(published by HKICPA in Jun 2022)

香港會計師公會舉辦“粵港會計界交流”系列講座(published by HKICPA in Jun 2022)

Policy Study on the Integrative Development of Innovation and Technology in the Guangdong-Hong Kong-Macao Greater Bay Area (published by HKUST, HKAES, CAE)

Policy Study on the Integrative Development of Innovation and Technology in the Guangdong-Hong Kong-Macao Greater Bay Area (published by HKUST, HKAES, CAE)

HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing

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PN 900 (Revised 2024) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard

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HKICPA leadership meet with Ministry of Finance and key stakeholders in Beijing

香港會計師公會領導層訪問北京 拜訪財政部等機構 香港會計師公會會長方蘊萱、副會長歐振興及行政總裁兼註冊主任陳詠新一行於5月29－30日訪問北京，拜訪中華人民共和國財政部會計司（財政部）、中國注冊會計師協會（中注協）和中國證券監督管理委員會（證監會），與各方進行深入友好交流。 方女士與三個拜訪部門及機構分別分享香港會計行業改革的進展、匯報公會今後的三大工作重點、未來一年的發展方向及在三大工作範疇下的 ...

top-student

Diploma in Insolvency 2009/2010 Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010 Diploma in I ...

Hong Kong CPAs and the Greater Bay Area Survey report

The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute ...

30920sa706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

form-oml

Form OML (Revised in Feb 2024) Page 1 To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Attn.: Membership & Admission Department Email : member@ ...

newbooks_monthly

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hk(ifric)-int 7

Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...

hksa265cfd

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...

hksa265cfd

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...

hkas27_2011

Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

hkas28_2011

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...

30915sa570

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 ...

2aatb1212

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

2aatb2tc

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

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 ...

edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

q2

Quick Guide Quick Guide to Annual Renewal Annual Renewal Annual RenewalAnnual Renewal 2018 membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/ ...

ED-IFRS1nIAS27

December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...

IASB_ED_IFRS1_IAS27

December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...

Issue 30 - Valuation on acquisitions and disposals

1 Issue Issue 30 (AugustAugust August 2019 ) Dear practising members,Dear practising members, Dear practising members, Dear practising members, Dear practising members,Dear practising members,Dear pra ...

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

nas2125

HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...

update 296

i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...

01_21

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

sa70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

21sa70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

01_21

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

sa26522

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and M ...

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

HKICPAStaffSummaryofHKAS1

HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary (March 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidan ...

HKICPAStaffSummaryofHKASRevised

HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

HKAS 8_2023

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...

FAS2022eng

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

s100721

Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Ru ...

c110528s

Mainland tax conference Programme Code: C110528S About the conference This half-day Mainland tax conference will focus on the latest developments in the following areas: Update on enterprise Update on ...

pr-20121003-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...

hk(ifric)-int 16

Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...

cg-guide-en

1 Assignment/News/Business Assignment Editor (For Immediate Release) Institute publishes A Guide on Better Corporate Governance Disclosure Expectation of continuous improvements in corporate governanc ...

s100903s

Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Ski ...

hkfrs-9-dec

HKFRS 9 HKFRS 9 Financial Instruments Financial Instruments Financial Instruments Financial Instruments – Financial Financial Liabilities Liabilities HKICPA Standard Setting Department Staff Summary H ...

hkfrs11

Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

pr-20101029e

1 A Plus media alert Dear editors and reporters: New Jockey Club chairman T. Brian Stevenson says one of his biggest tasks is to persuade the government to lower the tax rates to keep the club competi ...

t1tb2

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

hksa70015

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

hksa70015

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

pr-20160905-tc

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

01_20

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

sa70022

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

01_20

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

20sa70022

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

liability_reform

Hong Kong Institute of CPAs ility Reform in Hong Kong 1 A Case for Professional Liab “A Case for Professional Liability Reform in Hong Kong” Three Important Proposals from the Hong Kong Institute of C ...

hkas10

Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...

HKAS31cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

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 ...

1tb2

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

Annex A eng

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