FE (Jun 17) Paper II_Question
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Panelists Report_Module C (Dec 15)_Final_1
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Panelists Report_Module A (Dec 15)_Final
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1255P_DC Order_edited
IN T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") BETWEEN The Practice Review Committee of the Hong Kong institute of Cer ...
MPS_Module C_Part 1_Upload
Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...
Module D (Dec 15)_Answer
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
MPS_Module C_Part 1_Upload
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update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
SCPD18100801_Handout
Internal Audit’s Role – Navigating Risk During Times of Global Volatility Presented by : Albert Yip, FCPA Aust., CRMA, CMA, MSc(I.S.) Governor & Chairman of Professional Development, IIA HK Venue: ...
Circular_GIG151118_v2_1
Golf Day at Palm Island Resort For the first time, Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at thi ...
Circular_GIG151118_v2
Golf Day at Palm Island Resort For the first time, Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at thi ...
Circular_GIG151024
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
hksfa151016
Luncheon Presentation “How Small-Caps Outperform: Finding /Being Diamonds in a Sea of 10,000” HKSFA, in association with HKICPA and HKIRA, is pleased to invite Mr. Tariq Dennison and Mr. Anand Batepat ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
Circular_GIG151010
Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...
20150910_Astrophotography programme
Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...
Flyer_SNIG1508
Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...
pa-cpaa
Form PA-CPAA Jul 2015 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...
ciocots-feb-apr_s150429s
1041r1_20150320 Hong Kong Institute of CPAs presents China investment, offshore companies and offshore trust series from February to April 2015. This series of seminars is designed for professionals w ...
Circular_SGIG150502_v2
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_SGIG150502_v2
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_SGIG150502_v2_old
Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...
Circular_GIG150418
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
pcexam-enrolform
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...
Circular_GIG150411_v2
Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...
Circular_GIG150321_v2
Golf Day at SkyCity Nine Eagles Golf Course The Golf Interest Group (GIG) has organized a Golf Day at the SkyCity Nine Eagles Golf Course (playing same 9 holes twice) for its members. This provides a ...
tfp150225s
Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...
Flyer_SNIG1503
Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...
Circular_GIG150228
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG150314_rv
Play With a Golf Professional (On Course Practice) Date: Saturday, 14 March 2015 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Er ...
976_SET_StudentsExpressOnline_140306
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
Information, Communications and Technology Interest Group events
Date Topic Nature of Activity 9 Nov 2024 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices Conference 21 Jun 2024 Joint YMC – ICTIG visit: G ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
pr-20160915-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
pr-20170815-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
Module B (Jun 15)_Answer
Module B (Jun 15)_Answer Module B (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Angel Chan Date: xx xxx xxxx Subject: Finacial performance of Win ...
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 ...
DC order _856C_edited
, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...
151028
Litigation finance – how it works and how it could work for insolvency cases in Hong Kong About the topic The objective of this seminar is to facilitate a discussion amongst senior members of the inso ...
150912
Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...
1509121
Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...
150622
Supported by: Global asset recovery and tackling action to undermine the arbitration process About the topic As arbitration becomes an increasingly common approach to dispute resolution international ...
150519
Anti-trust investigations About the topic The Hong Kong Competition Ordinance is expected to be fully implemented in the second half of this year. It seeks to prohibit and deter businesses and commerc ...
FORIG150423
Valuation in disputes About the topic Business valuations may be required in a wide variety of situations involving, for example, the determination of the valuation of tangible assets, ownership inter ...
360-degree-leadership-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...
Mentorship_leaflet_141015
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 ...
976_SET_TeacherExpressOnline_140312
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
CPA for NGO social responsibility programme
As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...
Forum and Conference
Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...
Cir2015_CPA Practices_flyer
Group Insurance Program for Member Practices 2015/2016 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...
pr_ifrs15_2
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
pr_15cl
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
19052015
New accounting requirements for 2015: Are you prepared? Date Tuesday, 19 May 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 Wanchai, Hong Ko ...
20150117_New Year Trial Run
New Year Trial Run To prepare members for the Standard Chartered Marathon 2015, the Athletics Interest Group has organised a "New Year Trial Run" as a final warm-up race with details below: ...
Cir2014_CPA Practices_flyer_rv
Group Insurance Program for Member Practices 2014/2015 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...
Workshop Topics Module B Workshop 1 (Dec 2015)
Workshop Topics Module B Workshop 1 (Dec 2015) Workshop Topics Module B (December 2015) Workshop 1 1 The case study presented is a beauty clinic listed on the Hong Kong Stock Exchange. The company ope ...
Workshop Topics Module D Workshop 2 (Dec 2015)
Workshop Topics Module D Workshop 2 (Dec 2015) Workshop Topics Module D (December 2015) Workshop 2 1 Workshop Two – Tax Cases (Group Discussion Exercise) Reason for activity CPAs need to be familiar w ...
Workshop Topics Module D Workshop 1 (Dec 2015)
Workshop Topics Module D Workshop 1 (Dec 2015) Workshop Topics Module D (December 2015) Workshop 1 1 Workshop 1 – Profits Tax Computation (Group Discussion Exercise) Reason for activity It is importan ...
Workshop Topics Module D Workshop 1 (Jun 2015)
Workshop Topics Module D Workshop 1 (Jun 2015) Workshop Topics Module D (June 2015) Workshop 1 1 Workshop 1 – Profits Tax Computation (Group Discussion Exercise) Reason for activity It is important fo ...
Workshop Topics Module B Workshop 1 (June 2015)
Workshop Topics Module B Workshop 1 (June 2015) Workshop Topics Module B (June 2015) Workshop 1 1 The case study presented is a pharmaceutical company listed on the Hong Kong Stock Exchange. The compa ...
Workshop Topics Module A Workshop 1 (June 2015)
Workshop Topics Module A Workshop 1 (June 2015) Workshop Topics Module A (June 2015) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties -Pr ...
MembershipApplicationForm
(5/15) Mainland City Groups Membership Application Form The Institute has set up the Beijing and Shanghai City Groups in March 2008 to better serve members living in or travelling to these cities. Mem ...
MembershipApplicationForm_
(9/12) Mainland City Groups Membership Application Form The Institute has set up the Beijing and Shanghai City Groups in March 2008 to better serve members living in or travelling to these cities. Mem ...
Results_draft
CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...
Results_draft_1
CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...
Link to Mainland Websites
China Securities Regulatory Commission 中國證券監督管理委員會 Chinese Institute of Certified Public Accountants 中國注冊會計師協會 Provincial Institutes 各省市協會 General Administration of Customs of the People's Republi ...
170928_Alliance
信息表 名称 联系电话 事务所概况 负责人 姓名 邮箱 从业人员数 鉴证类业务收入比例 非鉴证类业务收入比例 其他收入比例 业务范围 2016年业务比例 合作意向 参与"粤港会计师事务所合作联盟"事务所信息表 执业CPA 非执业(港方填写) 办公电话 移动电话 地址 电子邮箱 是否具有上市公司鉴证资格(粤方填写) 照片(事务所自行决定是否提供) 职位 事务所网址 负责人和资深员 ...
170928_0911粤港合作联盟事务所信息表
信息表 名称 联系电话 事务所概况 负责人 姓名 邮箱 从业人员数 鉴证类业务收入比例 非鉴证类业务收入比例 其他收入比例 业务范围 2016年业务比例 合作意向 参与"粤港会计师事务所合作联盟"事务所信息表 执业CPA 非执业(港方填写) 办公电话 移动电话 地址 电子邮箱 是否具有上市公司鉴证资格(粤方填写) 照片(事务所自行决定是否提供) 职位 事务所网址 负责人和资深员 ...
UIC Application Form_160726_1
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC_Elite_Form_201706
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC Application Form_160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
Prize_Winner_Final
1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Merit Team no. Team Leader Members S009 Li Po Jan Eugene Chan T ...
JP mararthon results 2011
Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...
UIC精英计划申请表-updated on 20160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
candidate4
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ETS_Module_D
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 purposes and sho ...
Module C Pre-seen_20161
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 ...
ETS_Module_D
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Basic Financial Ratio Analysis and Implication 202021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...
aia
Body: Association of International Accountants (AIA) • Our Mutual Examination Paper Exemptions ("MEPE") agreement with AIA expired on 31 May 2013. • Transitional arrangements of the MEPE als ...
techwatch64
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
techwatch64
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
FE (Dec 15) Paper II_Answer
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FE (Dec 15) Paper II_Answer_1
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Module B_Preseen_20172
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CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...
tue1517
In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...
Module C LP Summary of Changes 2015
September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
wec150910
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
TAX15HK-D0811
In the context of negating tax or achieving tax efficiency, legitimate tax planning and illegal tax evasion are the two extremes of the spectrum. In between these two extremes is what is often regarde ...
rifec-bankruptcy-bill
26 June 2015 By email and by post Our Ref: RIF, M100942 Hon Chan Kam-lam, Chairman, Bills Committee on Bankruptcy (Amendment) Bill 2015, Legislative Council Complex, 1 Legislative Council Road, Hong K ...
Dec 2014
1 Minutes of the 230th meeting of the Ethics Committee held on Friday, 5 December 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
wbsmw-apr-jun
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
wqc150529
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 ...
wbsmw-jan-mar
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...