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 ...
featuredbooks-aug
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC China Taxation Title: 中國涉外財稅會計實務: 優惠政 ...
dance-sing-fun-night
Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...
dig-091218
Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...
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 ...
HKICPA Bridge Tournament 2015#1_deal
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
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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HKICPA_HKABE Joint Scholarship_2021-22_Regulations
Regulations on HKICPA/HKABE Joint Scholarships for BAFS 香港會計師公會/香港商業教育學會「企會財」獎學金規章Objective: The aim of the scholarships is to recognize secondary students who have achieved an excellent result in the ...
HKICPA_HKABE Joint Scholarship_2022 - 23_Regulations
Regulations on HKICPA/HKABE Joint Scholarships for BAFS 香港會計師公會/香港商業教育學會「企會財」獎學金規章Objective: The aim of the scholarships is to recognize secondary students who have achieved an excellent result in the ...
HKICPA_HKABE Joint Scholarship_2023 - 24_Regulations
Regulations on HKICPA/HKABE Joint Scholarships for BAFS 香港會計師公會/香港商業教育學會「企會財」獎學金規章Objective: The aim of the scholarships is to recognize secondary students who have achieved an excellent result in the ...
newbooks-oct
1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
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 ...
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 ...
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 ...
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
Module C (Dec 15)_Answer
Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...
香港會計師公會就申請註冊成為會計師的報導作出澄清
香港會計師公會(下稱「公會」)是根據《專業會計師條例》成立的法定機構,負責培訓、發展和監管本港的會計專業。作為代表著超過46,000名會計師的專業團體及監管機構,公會開辦專業資格課程,確保會計師的入職質素,同時頒佈審計及專業操守準則,以鞏固香港作為國際金融中心的領導地位。 就近日關於申請註冊成為會計師的報導及言論,公會現作出下述澄清。 1.《專業會計師條例》(下稱「條例」)第四部24條1b就會計師 ...
HK18SO_Tchaikovsky
麥家樂與香港18 交響樂團首演音樂會柴可夫斯基之夜斯拉夫進行曲作品31 Marche Slave, op.31 第一鋼琴協奏曲作品23 Piano Concerto No.1 in B-flat 伍盛中鋼琴Dr.Wu Sheng Zhong Piano 洛可哥風主題變奏曲作品33 Variation on a Rococo Theme, op.33 康雅談大提琴Artem Konstantinov ...
Joint Announcement
中國注冊會計師協會香港會計師公會關於2012年度中國註冊會計師全國統一考試香港特別行政區考生報名機構變更的公告自1994年中國註冊會計師全國統一考試(簡稱統一考試)對外開放以來,中國注冊會計師協會(簡稱中注協)均委託香港會計師公會(簡稱公會)代辦香港特別行政區報名及考場安排等各項事宜。兩會一直以來保持緊密合作,確保中注協在香港特別行政區的統一考試順利進行。為向中注協在香港會員提供方便服務,中注協於 ...
pr-bcgd2015-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2015 Invites entries Focus on companies' efforts to strengthen disclosures and practices in internal controls, ri ...
candidate13
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update175
Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...
edbc_cfup
Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...
hkiod-oct
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...
hk-tax
(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...
Circular_TTIG150524
Table Tennis League 2015 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held on 24 May. The league is divided into 3 groups of different levels ...
hkiod-mar-apr
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W150328 for Session 1 W150328A for Session 2 W15 ...
976r1_StudentsExpressOnline_140626
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2014 ISSUE HKICPA Examination in BAFS (December 2014 /January 2015 session ...
Module B (Dec 15)_Question
Module B (Dec 15)_Question Module B (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 ...
Module B (Dec 15)_Question_1
Module B (Dec 15)_Question_1 Module B (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 argument ...