Disciplinary proceedings in progress as at 25 August 2016
Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...
mar
1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
219
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
mainland-universities-list
Mainland universities accredited by the Institute Universities Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会大学联合国际学院Capital University of Economics a ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
ed_i2c_improv1517
Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...
Circular_RSCPAD2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...
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 ...
S027Champion
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
ITIG151017
IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...
ITIG151017
IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...
Circular_CPABC2015
CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...
Previous submissions
Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...
hkfrs-update2015
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...
candidate9-cm
You don't have access right to view the details. Please login.
UIC_Elite_programme_policy
Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...
Flyer_Jun2015_FESharingForum
Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...
Flyer_Jun2015_MESharingForum_1
Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
CPA_Football_Competition15-16
CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
Exam Technique Seminar_Module C
Examination Techniques Seminar on QP Module Examinations Module C (December 2015 Session) Date: 11 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation fo ...
Best_Written_Report_1
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
Best_Written_Report
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
tuewks0406
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 ...
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
tue1518
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
YMSC150919
September is upon us and the Mid-Autumn Festival is coming. Do you want to make your own moon cake to celebrate the festive season? Join our moon cake making class and bring home a box of specially-ma ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
wacifrs
1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...
Shangri-La 2023 Sep KHHK
香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...
20150505_MPSII_B
You don't have access right to view the details. Please login.
ETS_Module A
You don't have access right to view the details. Please login.
ecart2
1 This guidance is for general reference only. The Institute, Ethics Committee and the staff of the Institute do not accept any responsibility or liability in respect of the guidance and any consequen ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
ETX_Module_C
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETX_Module_C
You don't have access right to view the details. Please login.
CFIG151130
Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...
jazz_nov
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151124
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151117
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_oct
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151013I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151013E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
150908I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150908E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_aug
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_july
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_june
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
PICIG150423
The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...
PICIG150423
The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...
jf_apr
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jazz_may
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
FSIG150331
Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...
FSIG150331
Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...
jf_feb
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
mar
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
jazz_mar
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
feb
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
feb_old
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
jazz_feb
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jazz_jan
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jan
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
HK_Reviewers_Comments_2015
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...
HK_Reviewers_Comments_2015
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...
mem_practice_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
Mem Practice sponsorship form_AD2015
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
mem_practice_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...
i2c_ias1
12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...
976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
ed_ifrs15
Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
ed_ifrs15_1
Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
Comment Letters
Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements
Comment Letters
Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements
BRIGE_practice schedule_1502-3
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
Final Examination
You don't have access right to view the details. Please login.
Web_HK18SO
Hong Kong 18 Symphony Orchestra Offer The HK 18 Symphony Orchestra (HK18SO) has spiced up its discount to our members for the concert, A Night of Tchaikovsky to be held on Saturday, 29 September 2012. ...
taxlink9_160129
Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...
wpe151112
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 ...
353
1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 July 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...
Members_and_PC_Annex
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...
FAQs on 30 Oct 2015 (clean copy)
FAQs on 30 Oct 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 30 Oct 2015 (clean copy).doc FAQs on ICAEW membership applications 1. When will the agreement be effective ...
Financial reporting issues
For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...
QPCAC_2016_Case_Question_PRC_1
Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...
QPCAC_2016_Case_Question_PRC
Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...
National Day Dinner_Floor plan
National Day Celebration Dinner 2014 香港會計界慶祝六十五周年國慶聯歡晚會Monday, 22 September 2014 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 21 ...
2016
DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...