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Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

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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 ...

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

lpa

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version_1

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

aossg

9 March 2011 Sir David Tweedie Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear David AOSSG comments on IASB Exposure Draft ED/2010/13 Hedge Accou ...

ED-ConstitutionalreviewpartII

September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

ED-ClassificationMeasurement

Financial Instruments: Classification and Measurement Comments to be received by 14 September 2009 July 2009 Exposure Draft ED/2009/7Exposure Draft FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMEN ...

ed07-ed

International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

condoc-e

A Broader-Based Tax System for Hong Kong? Consultation Document Advisory Committee on New Broad-based Taxes August 2001 Contents Page Advisory Committee on New Broad-based Taxes 1 Hallmarks of a Good ...

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND_190328

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

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Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

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i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

sa31522

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...

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International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

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i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

update 273

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 ...

TF event (27

Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...

TF event (27

Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...

TF event (27

Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...

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Further reform of regulatory regime of accounting profession

As of 1 October 2022, the Institute’s responsibilities for the registration functions in relation to audit practitioners and practices, which include the issue of practising certificates and the regis ...

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告別IAS 1；迎來IFRS 18

財務報表列報和披露的新準則 國際會計準則理事會（IASB）啟動了主要財務報表（Primary Financial Statements）項目，以回應投資者對公司業績報告的可比性和透明度的擔憂。IASB最近完成了其主要財務報表項目的技術工作，預計將於2024年第二季度發佈新的國際財務報告準則第18號「財務報表列報和披露」（IFRS 18 Presentation and Disclosure in ...

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畢馬威中國合夥人兼環境、社會及管治服務香港主管合夥人、 香港會計師公會可持續發展委員會成員吳柏年 第28屆聯合國氣候變化大會（COP28）於2023年12月閉幕。各國代表在COP28上一致達成協議，將根據《巴黎協定》，逐步淘汰化石燃料，目標為減少碳排放，以限制全球暖化升幅在攝氏1.5度內。 作為大會討論議題的一部分，各國代表均一致認為氣候融資將發揮關鍵作用，尤其是轉型融資，而目標將是每年至少投入1 ...

如何增加會計行業的人才吸引力？

羅致恒富人才招聘副總監兼香港會計師公會會員霍欣欣 香港失業率持續只維持在3%，卻同時面對着專業技能人才短缺的問題，人才競爭因而十分激烈。在目前市場環境下，大多數財務和會計求職者都可能同時收到多家企業的聘書，這代表着他們通常擁有多於一份工作可供考慮。 為了在人才爭奪戰中脫穎而出，以及增加會計行業的吸引力，僱主現需要將焦點轉為向求職者推銷其應徵的職位，鼓勵提出求職申請，並在面試過程中設法獲得他們的青睞 ...

Seminars (Archives)

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面對COVID-19危機，企業應該如何良好溝通？

羅兵咸永道中國內地及香港地區人力資源合夥人Ewan Clarkson 新型冠狀病毒疫情造成的危機，不論在職業及個人層面上，徹底改變了許多人的日常生活。企業都希望作好準備渡過危機，不少公司由「照常營業」變成「求存」。羅兵咸永道中國的應對措施是迅速組成了應急委員會，以員工的健康、安全和福祉為先，務求積極主動作出一致的應對。我們着力支援我們的員工、客戶和社會以應對這種前所未有的挑戰。我們溝通的核心內容包 ...

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

update057

Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...

Module C Dec 2018Question

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Aptitude Test

1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...

SCPD18101601_Handout

太極釋義與太極新義講座Presented by: 楊雲中老師Venue: 香港會計師公會, 香港灣仔皇后大道東213號胡忠大廈27樓Date: 2018年10月16日Disclaimer The materials of this seminar /workshop /conference are intended to provide general information and guidan ...

244

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 26 July 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

TechWatch190

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Module A_Preseen_20182

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FCP 2018 flyer

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

inroadmap

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

TechWatch187

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

inroadmap_old

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

581st_180213

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HKICPA_NGO Workshop27April2018_Final

Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...

techwatch184

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

976r15_SET_StudentExpress_Flyer_171205

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...