techwatch58

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 Spotli ...

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 ...

Supplement_D_1

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Supplement_D

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Supplement_D

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Tax_Bulletin_2005

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心（B型）稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...

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 ...

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

HKBN Handbill 20240131 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

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. ...

AMLworkshop2018_Jul_Aug_final

HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effective on 1 March 2018. Ac ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

Flyer_final

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

D-05-IC22Q

1 Proceedings No.: IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 33(3) ...

D-05-IC22Q

1 Proceedings No.: IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 33(3) ...

Circular_SGIG160924_v2

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The programm ...

Circular_SGIG1608-9_v2

Harmony Technique Classes (和音歌手班) The Singing Interest Group has organized two 4-session Harmony Technique Classes (和音歌手班) for anyone interested in this specialized vocal singing technique that is com ...

Circular_GIG160316

Golf Day at Palm Island Resort Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at this golf course design ...

Flyer_RSCPGT_150304_v2

The 11th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2015 The 11th RSCP Golf Tournament will be held on Wednesday, 4 March 2015 at the Jockey Club Kau Sai Chau Public ...

FSIG141202

Speaker Ms. Daphne Doo Director of Supervision of Markets Division Securities and Futures Commission Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 2 December 2014, Tuesday ...

FSIG141202

Speaker Ms. Daphne Doo Director of Supervision of Markets Division Securities and Futures Commission Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 2 December 2014, Tuesday ...

Bowl for fun_20141101

BoIG is now recruiting new members. If you enjoy bowling or would like to pick up this sport, you are welcome to join the BoIG which is under the Sports and Recreation Club (SRC) of the Institute. The ...

Circular_GIG1411

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

BMIG_Coaching_20141010

Badminton Coaching Sessions Badminton Interest Group (BmIG) has organized practice sessions where a coach will be there to give individual players advice on how to improve his/her basic badminton tech ...

aasc340

1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

Circular_GIG121117_2

Advanced Short Game Training at Kau Sai Chau In response to members' demands, the Golf Interest Group (GIG) has organised a re-run of the advanced short game training at Kau Sai Chau for its membe ...

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

picig110331

Property, Infrastructure and Construction Interest Group (PICIG) Seminar Construction Contract Management for Accountants Speaker Mr. Neil Roberts General Manager (Administration), Hip Hing Constructi ...

P091203 P091204

P091203 P091204 商貿普通話課程Programme Code: P091203 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年12月3日至2010年1月14日(逢星期四) (除2009年12月24日及12月31 日外) 時間7:00 p.m. -9:30 p ...

Approved accounting experience for practising certificate issuance under section 20AAL of the Accounting and Financial Reporting Council Ordinance

The Accounting and Financial Reporting Council (“AFRC”) is responsible for the issuance of practising certificates (“PC”) under the Accounting and Financial Reporting Council Ordinance (“AFRCO”) from ...

200703

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...

FRSCMS-Mar

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...

temp-aptitude_test_notes

AT Notes (Revised in November 2004) Page 1 P:\IT\HKSA WebSite Updating\recent\2395 Eva AptitudeTest\Mar 05 version Notes.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please re ...

Discussion_Paper_on_SMEs_pr_June04

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-SMEs-June

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 ...

20150308&21_one day cruise

20150308&21_one day cruise Keel Boat Sailing Day Cruise The Sailing Interest Group (SIG) has organized two cruise gatherings with seafood lunch for members to explore the exciting world of sailing ...

Circular_golf class (Oct 2012)

Circular_golf class (Oct 2012) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players w ...

Disciplinary proceedings in progress 170605 (Brenda)

Disciplinary proceedings in progress 170605 (Brenda) Disciplinary proceedings in progress as at 6 June 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committ ...

Disciplinary proceedings in progress as at 7 October 2020

2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

Disciplinary proceedings in progress as at 16 October 2020

2 Disciplinary proceedings in progress as at 16 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

Disciplinary proceedings in progress as at 6 January 2021

2 Disciplinary proceedings in progress as at 6 January 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

Disciplinary proceedings in progress as at 7 December 2020

2 Disciplinary proceedings in progress as at 7 December 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

Disciplinary proceedings in progress as at 9 Nov 2020

2 Disciplinary proceedings in progress as at 9 November 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

HKEX_Delisting_submission_Dec17_online

1 By email (response@hkex.com.hk) and by hand 8 December 2017 Our Ref.: C/RIF, BH38473 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...

HKBN Handbill 20240930 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

香港會計師公會就申請註冊成為會計師的報導作出澄清

香港會計師公會(下稱「公會」)是根據《專業會計師條例》成立的法定機構，負責培訓、發展和監管本港的會計專業。作為代表著超過46,000名會計師的專業團體及監管機構，公會開辦專業資格課程，確保會計師的入職質素，同時頒佈審計及專業操守準則，以鞏固香港作為國際金融中心的領導地位。 就近日關於申請註冊成為會計師的報導及言論，公會現作出下述澄清。 1.《專業會計師條例》(下稱「條例」)第四部24條1b就會計師 ...

aml2016

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

aml2016-2

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

aml20161

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

aml20162

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

HKICPA_Order Form - Fathers Day 2016

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Matured in two wood types. Over the period of maturati ...

HKICPA_timetable for public_20161

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...

Flyer_Jun2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

wpe150424

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

aasc348

1 Minutes of the 348th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 December 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

aml2014-2

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...

aml2014_1

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...

result_preliminary_1314

CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...

wpe

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

was1013

Technical Learning and Support Programme 2013 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 ...

peform

Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...

wga0313

Technical Learning 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 ...

wpeq3

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

flyer aatb2

Auditing and Assurance Forum Auditing and Assurance Technical Bulletin (AATB) 2 "Guidance to the Auditor when Responding to Questions at an Annual General Meeting" Date 24 April 2012 (Tuesda ...

jul-220th

1 Minutes of the 220th meeting of the Ethics Committee held on Wednesday, 27 July 2011 at 9:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung H ...

i110624

The Evolution of Social Welfare Services and the Concept of 'Giving' The June 2011 breakfast gathering for our senior members will be held on 24 June. Past President Eric K.C. Li will be our h ...

DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

i110324

Impact of the Government's Healthcare Reform Proposals on the Hospital Authority The March 2011 breakfast gathering for our senior members will be held on 24 March. Past President Eric K.C. Li wil ...

taxlink6

Issue 6. Dec 2010 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional devel ...

pubforsale_coursenotes-dec

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 12 Nov 10 Ba ...

i100324

HKFRS for private entities – a good option for Hong Kong The March 2010 breakfast gathering for our senior members will be held on 24 March. Past President Eric K. C. Li will be our host and Mr. Chris ...

GIG091010

Golf Training Class October 2009 Beginner golf training Date: 10,17, 24 & 31 October 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Causewa ...

Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 13 December 2006 Invitation to Comment on IASB Discussion Paper on Fair Va ...

timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

AptitudeTestForm200806

AT Form (Revised in June 2008) Page 1 文件1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST – ENTRY FORM Enrolment deadline: December 2008 session – 24 October 2008 IMPORTANT – Persona ...

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

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 ...

HKICPA_Order Form - Father's Day 2016

HKICPA_Order Form - Father's Day 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Matured in t ...

HKICPA_Order Form - Father's Day Promotion 2016

HKICPA_Order Form - Father's Day Promotion 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Ma ...

HKICPA_Order Form - Father's Day Promotion 24052016

HKICPA_Order Form - Father's Day Promotion 24052016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotlan ...

HKICPA_Order Form - Father's Day Promotion 24052016_2

HKICPA_Order Form - Father's Day Promotion 24052016_2 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

HKICPA_Order Form - Father's Day Promotion 24052016_1

HKICPA_Order Form - Father's Day Promotion 24052016_1 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

pubforsale_coursenotes_Feb19

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 25 Feb 2019 Ma ...

HKICPA_timetable for public_20192

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...

30 Sep

892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...

O_Disciplinary proceedings in progress as at 4 November 2022

892 Disciplinary proceedings in progress as at 4 November 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

31 Jan 2023

892 Disciplinary proceedings in progress as at 31 January 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

Disciplinary proceedings in progress as at 4 November 2022

892 Disciplinary proceedings in progress as at 4 November 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

29 Mar 2023

892 Disciplinary proceedings in progress as at 29 March 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 2 ...

cl6_tad917

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Monday, 24 April 2023 2: ...

Dec

892 Disciplinary proceedings in progress as at 28 December 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sep ...

Dec

892 Disciplinary proceedings in progress as at 28 December 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sep ...

1 Feb 2023

892 Disciplinary proceedings in progress as at 1 February 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

LexisNexis_HKICPA Flyer_til Dec 2024

ENJOY 15% OFFExclusive discount onselected titles for HKICPAmembersTo order, please fill out the order form below and send it to hestia.kwan@lexisnexis.comHong Kong Personal InsolvencyManual -Third Ed ...

HKICPA Outstanding BAFS Award 2024_website

HKICPA Outstanding BAFS Award 2024_website Outstanding BAFS Student Awards 2024 2024「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

CL9_Kathlyn

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: Collins, Kathlyn To: P.T. Comment Letter Cc: Cheng, Kary Subject: ...

ED1

Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

consultation_paper

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

Ren_FB Corp Offers 2024 Dec

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

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50 decision on costs - FINAL_758C

Page 1 Proceedings No. D-12-0758C BETWEEN Registrar of the HKICPA COMPLAINANT And The 1st Respondent 1st Respondent The 2nd Respondent 2nd Respondent The 3rd Respondent 3rd Respondent DECISION ON COST ...

441_TUE_Flyer_May08

Technical Update Evening 2008 Updates on the Hong Kong Institute of CPAs Standard-setting activities : Financial Reporting, Auditing and Ethics May 2008 to August 2008 What is TUE?What does it aim top ...

ISA550

1 By e-mail 17 July 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14 ...

Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

1255P_DC Order_edited

IN T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") BETWEEN The Practice Review Committee of the Hong Kong institute of Cer ...

HKBN Handbill 20231031 CHN

香港寬頻服務計劃之條款及細則： 優惠期至另行通知，優惠有限，先到先得. 登記人必須為指定企業員工，詳情請向客戶經理查詢。*行政費豁免只限攜號轉台。**Global SIM熱門亞太激玩優惠(14日免費日券)(各7張日券將於成功安裝指定寬頻服務後第1個月及第13個月發出) 香港寬頻保留隨時更改或取消優惠計劃及/或服務計劃之條款及細則之權利而不作另行通知。如有任何爭議，香港寬頻保留最終決定權。計劃詳情： ...

HKBN Handbill 20231231 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

Module A 6th Edition Flash Card

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Revised_Statement_of_Protocol

Revised Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 16 August 2022 1 1. Introduction 1.1 This Statement ...

Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

ssap21

SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...

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MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

lec160630

課程內容魏碑為魏晉南北朝碑刻字體的統稱，是由隸書演變而來的一種楷書。由於其筆力方勁、型態質樸而風靡當時整個北方，其代表字帖有張猛龍碑、鄭文公碑及石門銘等。時至一千多年以後的今天，魏碑依然因為其質樸有力而深受當代人的喜愛。本課程共三十堂，分上、下兩段各十五堂，上段以基礎訓練為主，下段主要為創作訓練。今期(上段)課程共分十五堂，每堂一個半小時，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，是當 ...

976r8_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...

Circular_GIG160424

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...

Circular_BIG160319_v2

3-on-3 Basketball Competition For the first time, Basketball Interest Group (BIG) is organizing a 3-on-3 competition. This fast-paced streetball game allows all basketball lovers to put their skills t ...

1509121

Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...

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 ...

December-Part3_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...

PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...

Code of Ethics Archives

Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...

Circular GIG 120924_v3

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

tue-apr-jun

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

tue-apr-jun-old-v4

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

aptitude_test_july05

AT Notes (Revised in July 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under sec ...

aptitude_test_Mar05

AT Notes (Revised in March 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under se ...

041209e

To: Assignment/Business Section Editor (FOR IMMEDIATE RELEASE) Hong Kong Institute of CPAs Announces Completion of Convergence of Hong Kong’s Financial Reporting Standards with the International Finan ...

2003pr04

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.uk Web: www.iasb.org ...

bsme-frf&sme-frsq&a

bsme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Small and Medium-sized Entity Financial Reporting Frame ...

Golf Day _130924 (rv)

Golf Day _130924 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either ...

Circular_130524 (rv)

Circular_130524 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play on either t ...

HKBN Handbill 20231130 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年11 月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) x 6 ) x ...

Peninsula 2024 Mooncake Flyer

THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...

10K individual-24

Kam Ka Yeung

3K individual-24

Wong Hei Man

2017 SMP Symposium

24 November 2017

2023 SMP Symposium

24 November 2023

Oxfam Trailwalker 2023

24 November 2023

Indoor war game

24 June 2023

Oxfam Trailwalker 2022

24-26 February 2023

Indoor Golf Gathering 2016

24 June 2016

Table Tennis Team League 2016

24 April 2016

RSCP Golf Tournament 2016

24 February 2016

Ren_Dyn Savoring the hairy crab on 24 Oct 2022

3mkr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Re ...

Around the Island Race 2019

24 November 2019

RSCP Badminton Tournament 2019

24 November 2019 at Hong Kong Sports Institute

CPA Golf Tournament 2019

24 October 2019

Joint professional indoor war game

24 August 2019

map

KK & P Dance Culture Club, 24/F, Overseas Trust Bank Building, 160 Gloucester Road, Wanchai

Hong Kong International Dragon Boat Races 2018

22-24 June 2018

CPA Music Night 2016

24 September 2016 at Leighton Hill Community Hall

FSIG Lunch seminar: An update on regulatory developments in the funds industry

24 January 2018

Cathay Pacific City Tour and Networking Lunch

24 November 2018

1st Mini Bridge Tournament 2018

24 Mar 2018 at HKICPA

2023 Hong Kong International Dragon Boat Races

24-25 June 2023

CPA Marathon Competition 2023 - Prize Presentation Ceremony

24 April 2023

HKICPA & IAASB Roundtable Discussions and Forum on Consultation on Quality Management for Firms and Engagements

23 & 24 May 2019

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016

23 - 24 July 2016 in Guangzhou

HKICPA Experiential Learning Activity Series 2023-2024 - Company Visit to EY

24 January 2024

Anti-money laundering regulatory regime - How the accounting sector is affected

24 June 2019

Result_League2016

Table Tennis Team League -24 April 2016ResultsWinnersWilliam ChanEdward CheungJohnny ChoiThomas TsangWinnersJonathan LamJoel WongStephen YeungWinnersVictor ChiuKelvin ChongCarina Khan1st Runner-upCham ...

Notice

Date Notice 24 October 2024 A Refresher on Meeting CPD Requirements 23 May 2023 Clarifying myths and facts about MRA requirements 14 October 2022 Members' notification on data security incident

BOCLIFE offer Jan 2024

BOCLIFE offer Jan 2024 23-24會計師公會會員資訊Mani Man9606 9962Tracy Wong9815 3274首年折扣75折，即慳15,000中銀扣稅年金

BOCLIFE offer til Mar 2024

23-24會計師公會會員資訊Mani Man9606 9962Tracy Wong9815 3274首年折扣75折，即慳15,000中銀扣稅年金

HKAS 12 Income Taxes

Amendments to the initial recognition exemption of HKAS 12 Income Taxes (the “Standard”)

Important Notes for Qualification Programme Examinations (June 2022 Session)

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