Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
FE (Dec 16) Paper I_Question_2
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FE (Dec 16) Paper I_Question
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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 ...
news_6_151222
Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 6 ...
PICIG160108
Date 8 January 2016, Friday Time 10:00 a.m. – 11:00 a.m. Programme The Operations Control Centre ("OCC'") is the "heart" of the MTR train operation which monitors the railway ...
tue151215
TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...
tue151215o
TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...
tue151214
Hong Kong Institute of CPAs Seminar on revised Auditor's Report Date Monday, 14 December 2015 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Ch ...
YMSC 151107
With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...
YMSC 151107
With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...
354
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Monday, 14 September 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
tue151110
Hong Kong Institute of CPAs Industry Update Relating to Investment Funds Date Tuesday, 10 November 2015 Time 6:30 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, ...
YMSC151017
The Young Members Committee is organizing a green planting activity cum workshop on environmental, social and governance (“ESG”) issues. It is not only a meaningful activity for the green environment, ...
Flyer_QAF151125
Date Wednesday, 25 November 2015 Time 9:30 a.m. to 12:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Chairman Mr. Chris Joy, Ex ...
YMSC151024
Are Quality education lays a foundation for children’s future learning. This seminar will cover the importance of family partnerships and parents' involvement in promoting children's developme ...
tue1516
TUE series on application of new and revised HKFRS/IFRS for 2015 Date Tuesday, 27 October 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wan ...
tue1011
Convertible instruments are common in the financial market. As credit markets are tightened from time to time, more prospective investors would prefer to hold financial instruments with elements of eq ...
350
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 April 2015 at 8:30 a.m. Board Room of the Hong Kong Institu ...
was150506
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
tue1501
Guidance on preparation of combined financial statements Date 20 January 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road East, ...
was150227
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable t ...
dd_151218
Dear members, The December dance dinner will be held on Friday, 18 December 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please clic ...
dd151127
Dear members, The November dance dinner will be held on Friday, 27 November 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please clic ...
dd_151023
Dear members, The October dance dinner will be held on Friday, 23 October 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...
Flyer_Dec2015_FESeminar
Examination Techniques Seminar on QP Final Examination (December 2015 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with ins ...
Flyer_Dec2015_FESeminar
Examination Techniques Seminar on QP Final Examination (December 2015 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with ins ...
prize_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
Prize sponsorship form_AD2015
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
prize_sponsorship
ANNUAL DINNER 2015 Monday, 7 December Prize Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Ch ...
SMP150626_Full
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
Reply-slip-HKCPS-Internship2015
Reply Slip (Please reply on or before Friday, 26 June 2015) To: Corporate & Mainland Affairs Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s R ...
SMP150626
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
dd_150626
Dear members, The June dance dinner will be held on Friday, 26 June 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...
dd_150320
Dear members, The March dance dinner will be held on Friday, 20 March 2015 at 7:00 pm at Sladance (喜來登舞蹈) at 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). ...
Rundown finalized on 2015.01.20
Q:\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2015 SSG\.doc HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014-2015 ( ...
Workshop Topics Module A Workshop 1 (Dec 2015)
Workshop Topics Module A Workshop 1 (Dec 2015) Workshop Topics Module A (December 2015) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties ...
Insolvency SD holders
At the time of my first renewal of SD Insolvency do I need to have 200 qualifying hours in the field No. The renewal requirement on continuing work experience in the field of insolvency is 800 qualify ...
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
Jazz Funk_Jan_cancelled
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jan_old
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
MBIG151117
Speaker Mr. Chi Lo Senior Economist, Greater China BNP Paribas Investment Partners, Hong Kong Date & Time 17 November 2015, Tuesday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, ...
MBIG151117
Speaker Mr. Chi Lo Senior Economist, Greater China BNP Paribas Investment Partners, Hong Kong Date & Time 17 November 2015, Tuesday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, ...
Circular_GIG151206
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
150826
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Edward Middleton, Partner and Head of Restructuri ...
Mentorship_leaflet
CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose of their c ...
FSIG150901
Speakers Ms. Suzanne Wat Partner, Tax, PwC Mr. Gary Ng Partner, Risk Assurance, PwC Ms. Jenny Yip Senior Manager, Risk Assurance, PwC Chair Mr. Alex Kwok Member, FSIG Organizing Committee Date & T ...
FSIG150901
Speakers Ms. Suzanne Wat Partner, Tax, PwC Mr. Gary Ng Partner, Risk Assurance, PwC Ms. Jenny Yip Senior Manager, Risk Assurance, PwC Chair Mr. Alex Kwok Member, FSIG Organizing Committee Date & T ...
150729
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...
Circular_SNIG1506_v3
Snooker League 2015 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised a Snooker League (mixed league) to be held in June. Keen snooker players should not mis ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
FE (Jun 15) Paper I_Answer
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SAT_2015_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
356
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 December 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Cir_BP_IFRS2016BLUE
2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...
Study Tips to Ace QP Module Exams_1
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
Study Tips to Ace QP Module Exams
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
Cir2015_member_flyer
Group Personal Insurance Program 2015/2016 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
FAQs in 11 Dec 2015 (clean copy)
FAQs in 11 Dec 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 11 Dec 2015.doc FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I ...
1538F_21Jan2021_Reasons for decision_Redacted
4 FINDINGS OF THE DISCIPLINARY COMMITTEE First Complaint 23. The First Complaint concerns audit irregularities relating to assets and liabilities held for distribution to owners and discontinued opera ...
976r9_SET_StudentExpress_online
HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session ...
976r9_SET_TeacherExpress_online
HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...
976r1_TeachersExpressOnline_140626
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2014 ISSUE HKICPA Examination in BAFS (December 2014 /January 2015 session) is ...
Module D (Dec 15)_Question
Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
FE (Jun 2015)_Paper I_Panelists Report_Final
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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1
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FE (Jun 2015)_Paper II_Panelists Report_Final
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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007
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FE (Jun 2015)_Paper I_Panelists' Report_Final
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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007
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FE (Jun 2015)_Paper II_Panelists Report_Final_20151007
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Module B (Dec 2016)_Question
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020919c
致新聞/財經版編輯: 零零年九月十九日(請即日賜刊) 香港會計師公會發表香港總綱之建議修訂徵求意見稿香港會計師公會(公會)會計準則委員會(公會委員會)最近發表編製及呈報財務報表的總綱(香港總綱)建議修訂徵求意見稿,諮詢期至零零年十月十五日止。根據公會的準則制訂程序,公會委員會獲委任負責與國際會計準則委員會(國際委員會)所頒布準則接軌的工作。公會委員會是次發表徵求意見稿,就是旨在令香港總綱與國際委員 ...
ZhejiangU_Acct
专业名称:会计学专业授课模式:全日制高校名称:浙江大学适用对象*:豁免QP基础单元考试的课程规定课程编号课程名称M1会计学201A0030会计学M2管理会计20120180管理会计011A0011宏观经济学011A0041微观经济学061B9090概率论与数理统计20123171管理统计201A0020管理学201A0010财务管理201A0040市场营销学M5信息管理20110041管理信息系统 ...
ZhejiangU_Acct
专业名称:会计学专业授课模式:全日制高校名称:浙江大学适用对象*:豁免QP基础单元考试的课程规定课程编号课程名称M1会计学201A0030会计学M2管理会计20120180管理会计011A0011宏观经济学011A0041微观经济学061B9090概率论与数理统计20123171管理统计201A0020管理学201A0010财务管理201A0040市场营销学M5信息管理20110041管理信息系统 ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
Reviewers_comments_2015_PRC
P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\PRC\.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 (PRC) Reviewers' Comments Com ...
PatrickSung
PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Patrick Sung Executive Director & CFO Guangnan (Holdings) Limited Mr. P ...
Performance statistics_201415
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...
Workshop Topics Module C Workshop 2 (Dec 2015)
Workshop Topics Module C Workshop 2 (Dec 2015) Workshop Topics Module C (December 2015) Workshop 2 1 The case study is about a fashionable, upscale retailer of furniture and home accessories in Hong K ...
Workshop Topics Module A Workshop 2 (Dec 2015)
Workshop Topics Module A Workshop 2 (Dec 2015) Workshop Topics Module A (December 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Discussion on the "Fixed for Fixed&q ...
Workshop Topics Module C Workshop 2 (June 2015)
Workshop Topics Module C Workshop 2 (June 2015) Workshop Topics Module C (June 2015) Workshop 2 1 The case study is about an exhibition, convention, concert and entertainment venue operator in Hong Ko ...
Workshop Topics Module A Workshop 2 (June 2015)
Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...
ETS_Module A
Disclaimer 1 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 pu ...
ETS_Module A
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Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
Module B (Dec 15)_Answer
Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...
FE (Jun 15) Paper II_Question
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FE (Jun 15) Paper II_Question_v2
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FE (Dec 15) Paper I_Question
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DC order-0852-0427
IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...
ed_ias1
Exposure Draft ED/2015/1 February 2015 Comments to be received by 10 June 2015 Classification of Liabilities Proposed amendments to IAS 1Classification of Liabilities (Proposed amendments to IAS 1) Co ...