ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

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Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

Module C_Preseen_20182

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S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

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15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

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Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

Module C Pre-seen 20162

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

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August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

iesba_auditclient

28 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 Ethics Circular -EC 1 Issued 16 December 2011 This Ethics Circular is developed by the ...

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Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework ...

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Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

sub_bc20

Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...

Cover sheet for written report submission 2021 Mainland of China

HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business CaseCase ...

ED_PIEtoISA7002602

International Standards on Auditing Proposed Narrow Scope Amendments to: • ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and • ISA 260 (Revised), Communication with Thos ...

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DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

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International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...

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International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

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Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...

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Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...

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HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business CaseCase ...

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HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business HKICPA Business CaseCase ...

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

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e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

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e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...

HKABE_2017-18_ Paper 2A

Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...

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e HKICPA e-seminar: Improve audit quality - Practice review and common findings Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. In this e-seminar, we will go throug ...

hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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e Page 1 of 4 * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating About the Symposium The event will provide an update on the following: ...

aml_consultation_draft_2017

CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...

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IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

Microsoft Word - Application Form - 2018 International

Microsoft Word - Application Form - 2018 International 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory co ...

WSHP18111204a_181101173814

Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

flyer2405e_190619094725

HKICPA e-seminar: Forum on Consultation on Quality Management for Firms and Engagements This forum will cover the key aspects of the International Auditing and Assurance Standards Board's (IAASB) ...

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i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

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TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

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Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...

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HKICPA Anti-Money Laundering Workshop (rescheduled) Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 20 ...

AML workshop (07

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

AML workshop (07

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

AML workshop (19

HKICPA Anti-Money Laundering Workshop Event Code: WSHP19101902 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

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HKICPA Anti-Money Laundering Workshop Event Code: WSHP19121403 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...

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Event Detail - MyCPA Event Information Event code ESEMTF201901 Language Cantonese Event name Completion of the 2018/19 Profits Tax Return (audio archive session) CPD hours 1.5 Competency Taxation Facu ...

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

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The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...

ESEMETLS19100101_191016143545

HKICPA e-seminar: Companies (Amendment) (No. 2) Ordinance 2018: Implications on financial reporting Date October 2019 Chairman Mr. Gary Poon Deputy Chair of PDC and a member of FRSC Speakers Mr. Ernes ...

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18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

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3 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DR ...

i2cec

21 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRA ...

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Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...

i2c_illegalact

24 August 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT O ...

Report of IFASS Report March 2012

REPORT ON INTERNATIONAL FORUM OF ACCOUNTING STANDARD‐SETTERS (IFASS) — 29‐30 MARCH 2012 IFASS met in Kuala Lumpur on 29‐30 March 2012 and discussed the agenda items set out below. Background IFASS is ...

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

training_guidelines

Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...

Part 1_Contents&overview

Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...

ed_piecode

International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...

ed_role

International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...

bc_s1

Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

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International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

ed_role

International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...

06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

Reviewers Comments 2021

1 HKICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business Case Competition 20 Case Competition 20Case Com ...

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PROPOSED IESBA STRATEGY AND WORK PLAN, 2024 – 2027 TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS CONSULTATION PAPER Comments are due by July 7, 2023 APRIL 2023PROPOSED IESBA ST ...

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i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

WSHP18102301_181031104320

The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with customizable documentation templates and sample audit fil ...

SCPD18080201_180917113735

COURSE HIGHLIGHTS: This course aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding ethical governance. Topics include: Introduction of rel ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Flyer_final-v3_full

Page 1 of 2 Co-working puts you near people who have different skillsets or solutions to problems, allows you to "pick their brains". If you can find a co-working space that aligns with your ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

WSHP18111501_181004100718

The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide quality control system, which a ...

WSHP18122001

COURSE HIGHLIGHTS: Entities often expand their businesses through various types of merger and acquisition exercises. It is particularly important for management to understand the accounting impact. Th ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Decoding Loco ...

flyer190507

Understanding and Managing Corporate Frauds Risks This workshop aims to assist participants in identifying the types for common fraud schemes, such as financial statements fraud and assets misappropri ...

Flyer_final_Full_190426145751

Page 1 of 2 The Institute's Young Members Committee is organizing a visit to the Hong Kong Exchanges and Clearing (HKEX) - one of the largest financial market operators in the world and the global ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

Date 13 June 2019 (Thursday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality Ass ...

Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...

Date 16 September 2019 (Monday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality ...

CPD Seminars – Accounting and Auditing Series

CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...

CCPD19102601

Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...

CPD Seminars – Accounting and Auditing Series

CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...