update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

pn840

PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

Past Events (2022)

Past Events (2022) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2022 E-learning webinar: IRD update on Hon ...

Exposure Draft 2021

Date Title 10 December 2021 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Principal versus Agent: Software Reseller IFRS 15 (IFRS Interpretations Comm ...

EGM_Proxy_Form

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Tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

tue1508

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 ...

apm150307

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

tue_fi

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

hkis_1311

Event Name : Industrial Summonses and Their Impact CPD Code : 2013102 Speaker : Sr Gilbert Kwok, FHKIS, FRICS, LLB, Past Chairman of the HKIS(QSD), Partner of Clyde & Co and his colleagues Gilbert ...

tue_fi_old

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

Mar-224th

1 Minutes of the 224th meeting of the Ethics Committee held on Monday, 11 March 2013 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 2 ...

tfp130227s

Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...

TUEq412old

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Circular

Sports & Recreation Club Night 2012 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club (SRC) night will be held on Friday, 13 July ...

A5b

39 Mrs Lai advised that as explained above, section 52(7) did not impose a withholding tax. Provisions in section 52(7) would apply if the employer had ceased or was about to cease to employ an employ ...

D-09-0417O_Order_Reasons

Proceedings No.: D-09-04170 IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

tig111018

Hong Kong’s Tax Treaty Network – Practical Implications and the Impact of the Beneficial Ownership Limitation on Treaty Relief About the topic Justin Pearce, will discuss Hong Kong's increasing ta ...

tig110324

Managing corporate tax affairs – how to achieve the most effective relationship between a company and its tax representative About the topic Kaushal Tikku, Head of Group Taxation at Hutchison Whampoa ...

fraa-12

1 Issue 12 (December 2010) Dear members, Statement of cash flows A statement of cash flows is required as part of a complete set of HKFRS financial statements. This alert summarizes common issues note ...

tig101201

Recent developments in PRC transfer pricing and tax anti-avoidance measures About the topic Patrick Cheung and Mak Ho Sing, tax partners from Ernst & Young, will speak on the recent developments i ...

tig101021

Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...

tig101021

Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...

hkfrs-pe-ws-jun-jul

Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...

tig100715

Taxation for the financial services industry – issues and solutions About the topic David Kan, tax partner at PricewaterhouseCoopers, will discuss some of the key tax issues faced by the financial ser ...

s100607s

Accounting for Financial Instruments: Recap and Update Programme Code: S100607S Speaker Mr. LAM Chi Yuen, Nelson FCPA (Practising) Mr. Lam is one of the most popular speakers and advisors on accountin ...

circular

On Course Playing with a Golf Professional Date: 20 March 2010, Saturday Time: 8:00 am – 12:00 noon (Please take the 7:00 am or the latest 7:20 am ferry from Sai Kung Pier) Venue: South Course, Jockey ...

091126

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

tig091126

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

091126-v1

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

Dip-in-Insolvency

Diploma in Insolvency 2009/2010 This Programme has been accredited by the Law Society of Hong Kong. A maximum of 15 CPD points can be claimed from attending the Programme. * Being a registered CEF cou ...

rif-091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

HKAS39andHKFRS7_14Oct2008

14 October 2008 Dear Members, The International Accounting Standards Board issued the following press release yesterday announcing amendments to IAS 39 Financial Instruments: Recognition and Measureme ...

TIG090612

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

090217

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

090217

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

QP_AF200808

Application Deadline: Monday, 13 October 2008 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...

CFIG

Corporate Finance Interest Group () Discussion forum on current issues in corporate finance Topics Topics to be covered: (1) Webproof IPO prospectuses (2) HKICPA discussion paper on assistance options ...

CFIG

Corporate Finance Interest Group () Discussion forum on current issues in corporate finance Topics Topics to be covered: (1) Webproof IPO prospectuses (2) HKICPA discussion paper on assistance options ...

calendar

June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...

ED07-i2c

-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...

w130727s & w130907as

w130727s & w130907as Understanding Bank Facility Letters and Term Sheets for Accountants (re-run) Programme Code: W130727S W130907AS This workshop will introduce and interpret key terms and condit ...

PR_FSP

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...

PR-FSP

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...

1412P2

Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...

2671021

1 Minutes of the 267th meeting of the Financial Reporting Standards Committee held on Thursday, 21 October 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Mr. Ernest Lee ( ...

update280

Update No. 280 (Issued 28 September 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETH ...

1-glossary

Appendix 1 Glossary 5 Practical Experience Framework Hong Kong Institute of CPAs 1 Glossary Term Definition Authorized Employer An employer accredited by the Institute on a corporate level for super ...

Special Topics

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Location Map_Jazz night

Lifestyle series of events: Jazz night for young members Date: 2 Time: 7 Venue: STUDIO, 1st Floor, On Hing Building, 1 On Hing Terrace, Central, Hong Kong (5 minutes' walk from Exit D2, Central MT ...

BIP eDM_ENG_YP

Special Discount for Young Professionals Standard Fee: HK1,800 HK600 for Two-day Conference (including A Keynote Luncheon on 7 Dec 2017) Promo code: BIP2017YP IP & Innovation : Propelling Change, ...

Application Forms

WhatdoI need to submit whenapplying for SD Insolvency A completed Application Form R-7, supporting documents as listed on page 5 of Form R-7 under Note 4 of "Information for Applicants" and ...

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

HKFRS4extractIG

Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...

ed07-bc

International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

compar_ June16

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

wk201509101

Workshop on Quality Control 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 qua ...

compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_ Dec12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison_jun12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_ dec11

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison-30june

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ct-jan-2010

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable072008_1

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

FE (Dec 15) Paper I_Question

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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 ...

Comment Letters

HKFRS/IFRS 17 Insurance Contracts Newsletter

HKFRS/IFRS 17 newsletter - Archive To subscribe, please email insurance@hkicpa.org.hk. Issue 11 (October 2021) Issue 10 (May 2021) Issue 9 (March 2021) Issue 8 (July 2020) Issue 7 (May 2020) Issue 6 ( ...

TTIG_practice schedule_1308

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...

P-list

Inter-Professional Golf Competition Wednesday, 7 December at Clearwater Bay Golf & Country Club HKICPA – Representative Team 1. Fong Hup 2. Roger Best 3. Cheung Yuk Lam 4. Anthony Marr 5. Jimmy Lo ...

Annex

I An illustration of optional questions in the examination papers of FE [Optional Questions: Either (a1) or (a2) to be answered, but NOT both] Original QP syllabus (a1) Advise Mr. Lee the business and ...