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File Type: pdf | Size: 180 KB

140703

The latest international trends and policy developments in anti-corruption About the topic As efforts increase around the world to tackle corruption and governments seek to extend the reach of anti-co ...

Release Date: 2014-06-18

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 ...

Release Date: 2014-05-21

cfw140610

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) This programme aims to enhanc ...

Release Date: 2014-04-22

File Type: pdf | Size: 498 KB

Flyer_EL140328

HKICPA Webinar: NNaavviiggaattiinngg CChhaalllleennggeess ooff TTaaxx AAuuddiittss iinn HHoonngg KKoonngg Speakers Mr. Joe Chan, Partner, Tax Policy and Controversy, Ernst & Young Tax Services Lim ...

Release Date: 2014-02-26

File Type: pdf | Size: 411 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

Release Date: 2014-02-13

File Type: pdf | Size: 269 KB

140116

Valuation of Biological Assets About the topic Natural resources, e.g., biological assets, have become a hot topic among Asia Pacific capital markets. China Huishan Dairy Holdings Company Ltd., a Shen ...

Release Date: 2013-12-24

File Type: pdf | Size: 188 KB

LEC131207

課程內容隸書是由篆書演變而成，興於漢，並在以後各個朝代盛行。由於隸書端莊大方，典雅美觀，易識易記，故歷經兩千餘年而不衰.隸書分為碑刻，摩崖刻及毛筆書寫，有圓筆，方筆不同風格，圓筆隸書以為代表；方筆隸書以為代表。隸書課程現已接受報名，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，山東榮成人。現為香港中國書法家協會會長，香港中國書法研究所所長，香港美術家協會書法委員會主席，中國書畫函授大學教授 ...

Release Date: 2013-11-19

File Type: pdf | Size: 650 KB

key_issues_and_questions

1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...

Release Date: 2013-11-01

File Type: pdf | Size: 69 KB

131018ppt

Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...

Release Date: 2013-10-28

File Type: pdf | Size: 221 KB

mf_ki

Release Date: 2013-10-28

File Type: pdf | Size: 69 KB

131030

Enforcement of PRC assets – taking control About the topic The enforcement of judgments in the PRC has often been considered challenging and unpredictable, with many encountering difficulty along the ...

Release Date: 2013-10-08

File Type: pdf | Size: 223 KB

131030

Release Date: 2013-10-07

File Type: pdf | Size: 223 KB

Flyer_EL131009

HKICPA Webinar on TTrraannssffeerr PPrriicciinngg UUppddaatteess aanndd CChhaalllleennggeess iinn SSoouutthheerrnn CChhiinnaa Speakers Mr. Rhett Liu, Partner, Transfer Pricing Services, PwC Hong Kong ...

Release Date: 2013-10-04

File Type: pdf | Size: 423 KB

fe-paper2-panelistreport

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

Release Date: 2013-08-13

File Type: pdf | Size: 151 KB

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...

Release Date: 2013-07-10

File Type: pdf | Size: 3 MB

Flyer_EL130813

e Webinar on IIFFRRSS 1100 CCoonnssoolliiddaatteedd FFiinnaanncciiaall SSttaatteemmeennttss Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, Ernst & Young \\ Date 13 Augus ...

Release Date: 2013-07-03

File Type: pdf | Size: 337 KB

s130815f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

Release Date: 2013-06-06

File Type: pdf | Size: 531 KB

Flyer_EL130618

e Webinar on Tax Issues relating to Circular 698 Speakers Mr. Danny Po Asia-Pacific and China National M&A Tax Leader of Deloitte Ms. Karen Chow Tax Director of Deloitte Date 18 June 2013, Tuesday ...

Release Date: 2013-05-21

File Type: pdf | Size: 338 KB

Flyer_EL130506

e Webinar on BBuussiinneessss VVaalluuaattiioonn bbyy FFoorreennssiicc AAccccoouunnttaannttss iinn CCoommmmeerrcciiaall DDiissppuutteess aanndd LLiittiiggaattiioonnss Speakers Mr Benny K B Kwok Chairm ...

Release Date: 2013-05-03

File Type: pdf | Size: 375 KB

s130503f

Release Date: 2013-04-22

File Type: pdf | Size: 531 KB

130510

Mainland companies converting B-shares into H-shares to list in Hong Kong About the topic As a result of the relaxation of the rules and regulations on the listing of PRC incorporated enterprises outs ...

Release Date: 2013-04-22

File Type: pdf | Size: 176 KB

HKICPA Staff Summary of Investment Entities

Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and HKAS 27 (2011) Separate Financial Statements) HKICPA Standard Sett ...

Release Date: 2013-01-21

File Type: pdf | Size: 142 KB

20121120_ModuleC_Case

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Release Date: 2012-12-05

File Type: pdf | Size: 5 MB

121017

Anti-Money Laundering (AML) & Sanctions – the shrinking world About the topic At this seminar, the speakers will discuss why money laundering and economic trade sanctions have been stealing the he ...

Release Date: 2012-09-21

File Type: pdf | Size: 202 KB

s121105f

Release Date: 2012-09-17

File Type: pdf | Size: 534 KB

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Release Date: 2012-09-14

File Type: pdf | Size: 301 KB

Circular_GK121027_2

Release Date: 2012-08-15

File Type: pdf | Size: 302 KB

s120831f

Release Date: 2012-06-21

File Type: pdf | Size: 535 KB

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

Release Date: 2012-05-08

File Type: pdf | Size: 275 KB

SMP Discussion Group events

Date Topic 10 December 2024 Technology & Innovation Series: Evaluation platform and audit analytics solution Available period: 9 December 2024 - 8 December 2025 Technology & Innovation Series: ...

Release Date: 2012-03-27

Circular_GK120512

Go – Karting in Shenzhen Following the over-whelming response to our first go-karting event in October 2011, the Institute is organising another go-kart weekend at Xtreme Speedway in Shenzhen. This wi ...

Release Date: 2012-02-08

File Type: pdf | Size: 299 KB

Circular_GIG111219

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) 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 ...

Release Date: 2011-11-11

File Type: pdf | Size: 175 KB

ws-bms-fe-10-11

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F, Oxford House, Tai Koo Place, 979 King's Road, Quarr ...

Release Date: 2011-09-19

File Type: pdf | Size: 635 KB

s111107f

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Release Date: 2011-09-19

File Type: pdf | Size: 562 KB

Circular_111022

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club (CWBGCC) ...

Release Date: 2011-09-19

File Type: pdf | Size: 227 KB

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

Release Date: 2011-09-14

File Type: pdf | Size: 249 KB

20110817-order

Proceedings No.: D-07-0257C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the D ...

Release Date: 2011-08-17

File Type: pdf | Size: 168 KB

Circular_GIG110923

Release Date: 2011-08-17

File Type: pdf | Size: 127 KB

0109-1

Disciplinary Committee Constituted wider Part V of Professional Accountants Ordinance Disciplinary Proceedings No. D-06-195C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional ...

Release Date: 2011-08-08

File Type: pdf | Size: 161 KB

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

Release Date: 2011-07-28

File Type: pdf | Size: 153 KB

flyer0729

Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of IFRS Meeting with new IASB Chairman, Mr. Hans Hoogervorst Mr. Hans Hoogervorst is the new chairman of the IASB after the r ...

Release Date: 2011-07-26

File Type: pdf | Size: 132 KB

HKICPA Staff Summary of HKFRS 10

HKFRS 10 Consolidated Financial Statements HKFRS 12 Disclosure of Interests in Other Entities HKAS 27 (2011) Separate Financial Statements HKICPA Standard Setting Department Staff Summary (June 2011) ...

Release Date: 2011-06-21

Circular_GIG110527_v2

Release Date: 2011-05-05

File Type: pdf | Size: 185 KB

rif110525

An Update of Legal and Regulatory Issues Facing the Insolvency Profession About the topic At this seminar, Clare Canning, Simon Willis and Andy Pincus, partners at Mayer Brown in London and Washington ...

Release Date: 2011-05-05

File Type: pdf | Size: 167 KB

360-degree-leadership5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student ( ...

Release Date: 2011-04-11

File Type: pdf | Size: 385 KB

js110408

香港專業聯盟成立十周年系列活動國家和廣東省十二五規劃研討會《中共中央關於制定國民經濟和社會發展第十二個五年規劃的建議》中提到：「加強內地和香港、澳門交流合作，繼續實施更緊密經貿關系安排。深化粵港澳合作，促進區域經濟發展。支持香港鞏固和提升國際金融、貿易、航運中心地位，增強產業創新能力，推動經濟社會協調發展。」廣東省的《十二•五規劃》也即將於較後時間公佈，在《珠江三角洲地區改革發展規劃綱要2008- ...

Release Date: 2011-03-17

File Type: pdf | Size: 404 KB

2009 Update to JD_c

1 2009《联合声明》更新文件(2009 年12 月15日) 1. 香港会计师公会（下称“公会”)代表团于2009年10月13日在北京参加了第三次三方会议（财政部、国际会计准则理事会、公会），是次会议得出的结论如下： 2. 中国企业会计准则与国际财务报告准则趋同的路线图：财政部近日发布了《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。这表明：（a）财政部计划采用由国际会计准则理事会 ...

Release Date: 2011-01-05

File Type: pdf | Size: 176 KB

s110105f

Well-being and Stress Management in the Workplace (Information seminar) Re-run 684r3_IS_101108 The Hong Kong Institute of CPAs and CABA (the benevolent association for members of the ICAEW) work toget ...

Release Date: 2011-01-04

File Type: pdf | Size: 311 KB

s100809s

HKAS 27 and HKFRS 3 (Revised) Programme Code: S100809S HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separate Financial Statements issued in 2008 have become effective and introduced cert ...

Release Date: 2010-07-13

File Type: pdf | Size: 182 KB

icaew100719

Topic: How to best manage revenues and costs to optimise profits and cash flow in the short, medium and long term? 20 tips for survival in difficult times in the hotel industry Speakers Mr. Ian Graham ...

Release Date: 2010-07-02

File Type: pdf | Size: 305 KB

s100611f

Well-being and Stress Management in the Workplace (Information seminar) The Hong Kong Institute of CPAs and CABA (the benevolent association for members of the ICAEW) work together to offer informatio ...

Release Date: 2010-05-17

s100420f-0610f

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

Release Date: 2010-04-20

File Type: pdf | Size: 262 KB

andrew-order

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

Release Date: 2010-03-18

File Type: pdf | Size: 41 KB

fin-report-lunch-forum

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

Release Date: 2010-03-05

File Type: pdf | Size: 140 KB

frscmm-nov

1 Minutes of the 176th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

Release Date: 2009-12-02

File Type: pdf | Size: 128 KB

Auszekung

Proceedings No: D-05-AZKP IN THE MATTER OF complaint made under section 34(1 )(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute of ...

Release Date: 2009-11-11

File Type: pdf | Size: 156 KB

IT091121

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

Release Date: 2009-10-28

File Type: pdf | Size: 495 KB

090918

By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...

Release Date: 2009-09-18

File Type: pdf | Size: 59 KB

S091014S-15S

Speaker Peggy Jenkins, Dip (SM), MISMA, manages CABA’s stress management and well-being programme for Chartered Accountants in the UK. Date and time Wednesday, 14 October 2009 12:30 p.m. – 1:30 p.m. A ...

Release Date: 2009-09-15

File Type: pdf | Size: 276 KB

ifac-s-m-practices-forum

The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...

Release Date: 2009-09-10

File Type: pdf | Size: 100 KB

Submissions on Corporate Finance-related Subjects

Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...

Release Date: 2009-04-29

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 January 2025 Joint PICIG-GPSIG cocktail reception: Who can deal with the urban decay problem in Hong Kong? Cocktail Reception Available period: 9 December 2024 – 31 De ...

Release Date: 2009-04-24

I2C-IASB-RequestonReview

27 March 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON: (A) PROPOSED FASB AMENDMENTS ON FAIR VALUE MEASUREMENT (B) ...

Release Date: 2009-03-27

File Type: pdf | Size: 44 KB

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

Release Date: 2009-03-17

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

Release Date: 2008-12-12

File Type: pdf | Size: 43 KB

FRSCMS-Nov

Release Date: 2008-12-12

File Type: pdf | Size: 43 KB

it-20081122

IT Conference: From Gatekeepers to Strategic Partners – Leveraging IT to become CPAs of the Information Age Date Saturday, 22 November 2008 Time 9:00 am – 1:00 pm Venue Ballroom, The Mira Hong Kong Ho ...

Release Date: 2008-11-15

File Type: pdf | Size: 528 KB

it-20081122

Release Date: 2008-11-15

File Type: pdf | Size: 528 KB

Hauman_Yeung

Environmental and Social Responsible Investment An opportunity or an Illusion? Association for Sustainable & Responsible Investment In Asia Hauman Yeung, Consultant ASrIA 29th Sept 2008www.asria.o ...

Release Date: 2008-09-30

File Type: pdf | Size: 162 KB

Hauman_Yeung

Release Date: 2008-09-30

File Type: pdf | Size: 162 KB

techwatch71

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 ...

Release Date: 2008-09-03

File Type: pdf | Size: 232 KB

200711

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – November 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 November 2007. Members of the Committe ...

Release Date: 2007-12-17

File Type: pdf | Size: 55 KB

FRSCMS-Nov

Release Date: 2007-12-17

File Type: pdf | Size: 55 KB

annex1app2_c

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录2 香港财务报告准则体系_________________________________________________________________________ 编制和呈报财务报表的框架香港财务报告准则• 香港财务报告准则第1号——首次采用香港财务报告准则• 香港财务报告准则第2号—— ...

Release Date: 2007-12-06

File Type: pdf | Size: 87 KB

200709

Financial Reporting Standards Committee Meeting summary – September 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 September 2007. Members of the Committee present ...

Release Date: 2007-11-23

File Type: pdf | Size: 53 KB

FRSCMS-Sep

Release Date: 2007-11-23

File Type: pdf | Size: 53 KB

200707

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – July 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 July 2007. Members of the Committee presen ...

Release Date: 2007-09-25

File Type: pdf | Size: 320 KB

FRSCMS-Jul

Release Date: 2007-09-25

File Type: pdf | Size: 320 KB

0704

-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...

Release Date: 2007-06-08

File Type: pdf | Size: 48 KB

200702

Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...

Release Date: 2007-03-27

File Type: pdf | Size: 64 KB

FRSCMS-Feb

Release Date: 2007-03-27

File Type: pdf | Size: 64 KB

0612

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...

Release Date: 2007-01-26

FRSCMS-Dec

Release Date: 2007-01-26

Nov06

-1 -Auditing and Assurance Standards Committee Meeting Summary – November 2006 The Auditing and Assurance Standards Committee (Committee) met on 29 November 2006. Members present at the meeting were: ...

Release Date: 2006-12-28

File Type: pdf | Size: 367 KB

Council_Electoin_Nomination_Form

請閱背頁附註Please read notes overleaf 香港會計師公會第三十四屆周年大會理事會選舉提名表格Hong Kong Institute of Certified Public Accountants Nomination form for election to Council at the 34th A.G.M. 根據《專業會計師附例》第2條提名1位或以上會計師加入香港會計師 ...

Release Date: 2006-11-24

Jun06

-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 June 2006. Members present at the meeting were: Carlson ...

Release Date: 2006-09-15

File Type: pdf | Size: 166 KB

HKICPA_Submission_ED_ISA_600

4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 1 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 ...

Release Date: 2006-08-01

submission_IAS1

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 27 July 2006 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Comments on IASB Exposur ...

Release Date: 2006-08-01

May06

-1 -Auditing and Assurance Standards Committee Meeting Summary – May 2006 The Auditing and Assurance Standards Committee (Committee) met on 23 May 2006. Members present at the meeting were: Richard Ge ...

Release Date: 2006-07-27

File Type: pdf | Size: 51 KB

Apr06

Auditing and Assurance Standards Committee Meeting Summary – April 2006 The Auditing and Assurance Standards Committee (Committee) met on 25 April 2006. Members present at the meeting were: Carlson To ...

Release Date: 2006-06-28

D18

International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION Interim Financial Reporting and Impairment Comments to be receive ...

Release Date: 2006-01-11

File Type: pdf | Size: 74 KB

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

Release Date: 2005-12-09

File Type: pdf | Size: 45 KB

FRSCMS-Nov

Release Date: 2005-12-09

File Type: pdf | Size: 45 KB

1_601

Statement 1.601Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.601 Insolvency Guidance Note (2) -A liquidator’s investigation into the affairs of a ...

Release Date: 2005-09-23

File Type: pdf | Size: 120 KB

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 ...

Release Date: 2005-07-13

File Type: pdf | Size: 230 KB

sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

File Type: pdf | Size: 25 KB

sas500a

SAS 500A (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 500A CONSIDERING THE WORK OF INTERNAL AUDITING (Effective for audits of financial statements for periods beginning before 15 December 20 ...

File Type: pdf | Size: 27 KB

sas220

SAS 220 (January 97) 1 STATEMENT OF AUDITING STANDARDS 220 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduct ...

File Type: pdf | Size: 21 KB

Apr05

Auditing and Assurance Standards Committee Meeting Summary – April 2005 The Auditing and Assurance Standards Committee (Committee) met on 19 April 2005. Members present at the meeting were: Carlson To ...

File Type: pdf | Size: 50 KB

0504

Financial Reporting Standards Committee Meeting summary – April 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 18 April 2005. Members of the Committee present were: Me ...

Release Date: 2005-05-30

FRSCMS-Apr

Release Date: 2005-05-30

File Type: pdf | Size: 150 KB

Mar05

Auditing and Assurance Standards Committee Meeting Summary – March 2005 The Auditing and Assurance Standards Committee (Committee) met on 15 March 2005. Members present at the meeting were: Carlson To ...

Release Date: 2005-05-09

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 ...

Release Date: 2005-03-21

File Type: pdf | Size: 226 KB

EDSSAP-Int25

17 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Draft Interpretation 25 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases ...

Release Date: 2005-03-17

050304.invitation

1 邀請函– 粵企赴港投融資巡迴研討會(一) 簡介隨著CEPA落實，為香港公司開放了18個服務行業的內地市場，許多本地專業服務團體都在計劃進行開拓商機；與此同時，內地企業增長迅速，向國際化方向發展，對國際化專業服務的需求日益殷切，而對境外資金的需求，亦不斷增加。一直以來，香港的金融、證券、借貸、投資、國際貿易等方面的專業服務和法制，都符合國際慣例，加上地理優勢及豐富的經驗，令本港的專業服務具備極 ...

Release Date: 2005-03-05

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hksa620

USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...

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hksa620

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hksa610

CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...

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hksa610

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hksa550

RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

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hksa550

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hksa510

INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...

Release Date: 2004-11-16

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hksa510

Release Date: 2004-11-16

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Stella Chan 20-Aug-2004

."...;.'{1:.D 'li;:'-'i.\ By fax to 2865 6776 and by mail lu f.UG 30 f' ,,1\ 1\ 0' ' 4 S 20 August 2004 Technical Director (Financial Reporting) Hong Kong Society of A ...

Release Date: 2004-09-15

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SME-FRF_CP-IIcl

Consultation Draft SME-FRF – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) Scope 1. This Small and Medium-sized Entity Financial Reporting Framewo ...

Release Date: 2004-05-17

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Mar04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...

Release Date: 2004-05-03

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010607

-1 -BY FAX AND BY POST (2511 7414) Our Ref.: C/TXP, M3895 7 June 2001 Mrs. Alice Lau, Acting Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, Wanchai, ...

Release Date: 2004-04-23

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code_submission_app

Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...

Release Date: 2004-04-02

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May03

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – May 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 20 May 2003. Memb ...

Release Date: 2003-08-14

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0305

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...

Release Date: 2003-06-24

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FRSCMS-May

Release Date: 2003-06-24

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ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

Release Date: 2002-08-27

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s100223f & s100301f

s100223f & s100301f Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competenc ...

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S100223F & S100301F

S100223F & S100301F Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competenc ...

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s151026s & s151125s

s151026s & s151125s HKICPA seminar: HK Listing Rules Appendices 14 & 27 Updates -Are You Ready? Programme Code: S151026S /S151125S The Stock Exchange of Hong Kong Limited (the "Exchange&q ...

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s120521s & s120725

s120521s & s120725 Investments in Biological Assets Programme Code: S120521S S120725 The seminar will discuss: The recent investment trend in biological assets The reasons why biological assets ...

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HKICPA-WelcomeGift_T+C_1218

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...

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TFEC_IR(A)_No3_2018_submission_180620

TFEC_IR(A)_No3_2018_submission_180620 By email (bc_08_17@legco.gov.hk) and by hand 20 June 2018 Our Ref.: C/TXP, M117064 Hon. Kenneth Leung Chairman Bills Committee on Inland Revenue (Amendment) (No.3 ...

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TTLeague2014_circular (v4)

TTLeague2014_circular (v4) Table Tennis League 2014 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held in May. The league is divided into begin ...

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SMPCTI

1 Meeting with SMPC Technical Issues Working Group (via teleconference) Date: 22 April 2020, Wednesday Time: 3:00 p.m. – 5:30 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) CP ...

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2mspir

Page 1 of 4 SUMMARY OF MEETING WITH A PREPARER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME ...

3mspir

Page 1 of 5 SUMMARY OF MEETING WITH A SMALL AND MEDIUM-SIZED PRACTITIONER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financi ...

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SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

598th_190723

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Panelists_Report_Mod_A_(Dec_17)_Final_2

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Panelists_Report_Mod_A_(Dec_17)_Final

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Workshop Topics Module B Workshop 1 (December 2017)

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ms_RD

1 Meeting Summary of HKICPA Roundtable Discussion Date: 6 October 2020, Tuesday Time: 4:00 p.m. – 6:00 p.m. IASB Discussion Paper DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment ...

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619th_210420

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Panelists_Report_Mod_A_(Dec_17)_Final

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Panelists_Report_Mod_A_(Jun_18)_Final

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Panelists_Report_Mod_A_(Dec_17)_Final_1

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246

1 Minutes of the 246th meeting of the Financial Reporting Standards Committee held on Wednesday, 7 November 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...

Audit health screening checklist

1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

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LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

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CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

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Paper 3

Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

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ed_ias1def

IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...

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608th_200622

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606th_200421

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2021 EGM Minutes

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AGM-47th

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5spa

INTERNAL 1 HKAB’s Comments on IASB Consultation on Exposure Draft ED/2021/7 – Subsidiaries without Public Accountability: Disclosures IASB Question HKAB’s Comments Question 1 — Objective Paragraph 1 o ...

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1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

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0982C_ Decision on Sanctions and Costs_22Jun2020_redacted

IN T}IE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Disciplinary Committee: Mr. WONG Tim Wai (Chairman) Ms. CHAN Wai Kam, Caroline Ms. CHUI Hoi ...

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1548P_DC order_16Sep2020

IN THE 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 Cert ...

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1268F_DC order_5 Nov 2018

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

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1318C_DC order_13Feb2019_edited

Proceedings No. D-17-1318-C IN THE MATTER OF A Complaint made under Section 34(1A) and 34(1AA) of the Professional Accountants Ordinance, Cap.50, Laws of Hong Kong ("PAO") and referred to th ...

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Global Call - CPA membership Current Offer

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/9/2022 11/F, Li Po Chun Chambers, No. 189 Des Voeu ...

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D-16-1214C_Decision on sanctions and costs_Redacted

IN TIEIE MATTER OF A Complaint made under Section 34(IA) of the Profisssional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Publ ...

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20221206275

1 Minutes of the 275th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 December 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observ ...

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20230221276

1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...

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Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited

Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17 ...

SpecialistProgTaxation_Flyer 2022

www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

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candidate3

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647th_19 June 2023

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i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

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nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

hkfrs16

HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

Financial Reporting Standards Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Financial Reporting Standards Committee Terms of Reference 1. To adopt, in accordance with the due pr ...

Restructuring and Insolvency Faculty Executive Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Restructuring and Insolvency Faculty Executive Committee Terms of Reference 1. To be responsible for ...

Taxation Faculty Executive Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Taxation Faculty Executive Committee Terms of Reference 1. To be responsible for the management of th ...

Sustainability Disclosure Standards Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Sustainability Disclosure Standards Committee Terms of Reference 1. To adopt, in accordance with the ...

Insurance Regulatory Advisory Panel

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Membership Details for the Year 2025 Insurance Regulatory Advisory Panel Objective The Insurance Regulatory Advisory Panel (“Advisory Panel”) is gro ...

Banking Regulatory Advisory Panel

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Membership Details for the Year 2025 Banking Regulatory Advisory Panel Objective The Banking Regulatory Advisory Panel (“Advisory Panel”) is grouped ...

Sustainability Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Sustainability Committee Terms of Reference 1. Provide general support and advice to management in de ...

Greater Bay Area Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Greater Bay Area Committee The development of the Greater Bay Area ("GBA") is China's k ...

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Testimonial

會計專業出路多修讀QP入行跳板【會計專業出路多．修讀QP入行跳板】註冊會計師 (CPA)出路好廣闊，既可留喺會計界發展，亦可運用專業知識自行創業，所以每年都吸引唔少會計或其他學系畢業生加入。好似Woody咁，大學物理系畢業後加入Big 4，成功考取CPA資格。之後，佢發現香港裝修市場嘅普遍痛點，以及龐大商機，與夥伴共同創立「好師傅」裝修設計平台，幫助客戶配對合適裝修師傅為佢哋 ...

Release Date: 2022-05-27

"Rich Kid, Poor Kid" in the news

Working together with our accountant members, HKICPA is committed to promoting financial literacy throughout the city. Over the years, we have embraced a culture of financial management education amon ...

Release Date: 2021-04-15

Associate Level

https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/New-QP/Associate-Level#Modules_Syllabuses The Associate Level comprises ten modules. It aims to provide students with a foundation of core technica ...

Release Date: 2019-06-05

update011

Update No. 11 (Issued February 2005) Document Reference and Title Instructions Explanations 1. VOLUME II1. II CONTENTS PAGES Contents of Volume IIReplace contents pages 1 to 7 with revised contents pa ...

Release Date: 2019-03-25

statistics_mem

Statistics on Member (as at 1 January 2025) 1. Membership status No. of members Percentage of total Certified Public Accountant (CPA) 42,306 87.8% Fellow (FCPA) 5,882 12.2% TOTAL 48,188 100.0% 42,306 ...

Release Date: 2018-10-03

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i2cdebt

3 September 2018 To: Preparers of Financial Reports Roundtable discussion: 30 October 2018 Distinction between debt and equity Has your company issued convertible financial instruments? Was it difficu ...

Release Date: 2018-09-13

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i2cdebtold

Release Date: 2018-09-03

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FICEinvite

23 August 2018 To: Analysts, investors and other users of financial reports Roundtable discussion: 1 November 2018 Distinction between debt and equity When a company issues a convertible bond, is it a ...

Release Date: 2018-08-23

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Circular_TTC2017_rv

CPA Table Tennis Competition 2017 Date Time Events First match day: 13 August 2017 Sunday 1:30 to 7:30 p.m. Men’s Singles & Men’s Doubles up to quarter-finals Second match day: 27 August 2017 Sund ...

Release Date: 2018-08-07

File Type: pdf | Size: 88 KB

pubforsale201511

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Member Studen ...

Release Date: 2018-07-12

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submission-deadline

(Revised in Dec 2024) Deadlines for Submission of Applications in 2025/26 The Institute’s Registration Committee, which deals with applications for membership and international affiliates has set the ...

Release Date: 2018-06-29