order_0127
Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
order-0127
1 Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
IIRC_Consultation
1 Consultation questions The IIRC welcomes comments on all aspects of the Draft International Framework (Draft Framework) from all stakeholders, whether to express agreement or to recommend changes. T ...
itc-improving-auditors-report
11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...
sub_aud
11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...
michael-woodford-whistleblowing
10 finance & management march 2012 finance & management Before October 2011, the board members of Olympus thought they could carry on hiding huge, decades-old losses. They hadn’t reckoned on t ...
ednci
May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...
module-enrol-form-2011
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...
icaew-exam-enrol-form-mar
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
qp-enrol-form-mar
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
FSTB_Appendix
Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...
FSTB_Appendix_281008
Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...
ED_IAS_39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
ED-IAS39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
ed-pn1009
ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ed-pn1009
ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
pdf_subisa315
1 2 November 2018 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 315 (Revised), ...
CL6
ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...
rfi_sem
18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...
247
1 Minutes of the 247th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 December 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
249ms
1 Minutes of the 249th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 April 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
CPD_record-form_specimen_pie
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
CPD_record-form_specimen_v3_support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
CPDrecordformspecimenv31support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
617th_210205
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competencies-framework-2
Competencies Framework 2 Key: S Supervised; I Independent; L Leader Practical Experience Framework Hong Kong Institute of CPAs 1 2. Competencies Framework 2.1 Technical Competencies Practical Exp ...
TF event (17 09 19) flyer_final_190618154330
New DIPNs on deductions on R&D expenditure, health insurance premiums under VHIS, and deferred annuity premiums and TVC Programme Code: SCPD19091701 About the topic The Hong Kong SAR Government ha ...
TF event (04
Transfer Pricing Series - Part 2: Separate Enterprise Principle, Intangibles and Financial Transactions Programme Code: SCPD18120402 About the topic This is the second seminar in the transfer pricing ...
e
e HKICPA e-seminar: Companies Ordinance (Cap. 622) in financial reporting – Are you familiar with the requirements?(audio) The Companies Ordinance (Cap. 622) has come into effect for almost four years ...
Microsoft Word - AML workshop _8.12.18_ flyer_draft
Microsoft Word - AML workshop _8.12.18_ flyer_draft HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) ...
AML workshop (18
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19051801 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
0531flyer
ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...
AML workshop (22
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...