Flyer_Homepage_b _new logo
HKICPA Qualification Programme: Workshop Facilitators for Module Workshops What is QP? QP is a qualifying programme which prospective members must complete to meet the test of professional competence ...
amend
FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...
roleoffacilitator
HKICPA Qualification Programme: Workshop Facilitators for Module Workshops What is QP? QP is a qualifying programme which prospective members must complete to meet the test of professional competence ...
Module C_Feb 10_Answer
Module C (February 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 ABC & Co (“ABC”) is required to comply with the Code of Ethics for Professional Accountants (“th ...
Workshop_FS
「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
order-0324
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
order-0324_1
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
order-0324
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
Module C (Dec 14)_Question
Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...
exam ansold
Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...
Module D (Jun 16)_Answer
Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...
Module C (Jun 16)_Answer
Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...
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 ...
Module C (Jun 16)_Answer_1
Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...
Module D (Jun 16)_Answer_1
Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...
1420P_23Dec2019_Redacted
IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...
cl5s
T852 2233 7000 F 852 2110 0171 31/F, One Island South, 2 Heung Yip Road, Wong Chuk Hang, Hong Kong www.pacificbasin.com Pacific Basin Shipping Limited 13 June 2022 Standard Setting Department Hong Kon ...
AuditHealthScreeningChecklist
1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...
0202-1
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
rogerknight
Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...
eddp_iasb
The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...
Audit health screening checklist
1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...
CO-rewrite - non transitional QA
Question C4 Information required to be disclosed by section 383 1e of the CO on material Question C4 – Information required to be disclosed by section 383(1)(e) of the CO on material interests of dire ...
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
q6 HKFRS 15 requires that revenue is recognised over time by measuring an entity's progress towards complete satisfaction of the performance obligation. The objective is to depict an entity's ...
Fee Schedule 2018
Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...
Fee Schedule 20181
Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...
2010cmapping
Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
hkas24
HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...
Charitable_Fund
126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...
Fee Schedule (2018)_1
Fee Schedule (2018)_1 Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institut ...
Fee Schedule (2017)
Fee Schedule (2017) Fee Schedule For Sessions offered in year 2017 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute ...
President's_Statement
President's_Statement 6 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # When we look back to our 30th anniversary in ten or twenty years' time, we shall see it as a year whe ...
Module C (Dec 16)_Answer
Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...
w111018
The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...
time-table-jun
Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...
Corporate_Governance_Statement
70 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# Corporate Governance Statement Responsibilities of Council The objects of the Society are stipulated in section 7 of the ...
810222
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...
8102pn21
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...
8102pn21
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...
21-11-13_Module_B(essay)
You don't have access right to view the details. Please login.
Module C (Jun 2013) Workshop 1
Module C (Jun 2013) Workshop 1 Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
ed_issa5r
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
ed_issa5
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
ed_issa5
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
event
Prospective CPA Issue No. 49 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 August 2009 Date Events 4 August P –Workshop on effective communication for business ...
MC Jun 2018 Question
You don't have access right to view the details. Please login.
1128-1
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
Module C (Jun 15)_Question
Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
Panelists_Report_Mod_C_(Dec_16)_Final
You don't have access right to view the details. Please login.
MC (Jun 2018) Question
MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...
aml_experience sharing_23 February 2012_v2
Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...
Module C (Dec 12)_Answer
Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...
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 ...
Module C (Dec 17)_Answer
Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...
Module 8
Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...
Module 4
Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...
06p3
1 Paper 3 Measurement of coverage units under IFRS 17:B119 and the use of the non-distinct investment component vs. the expected service expenses as a basis to determine the benefits provided by an in ...
C_WK2_Guidance Notes (Dec10)
C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
C_WK2_Guidance Notes (Dec10)_1
C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
Module C (Dec 13)_Question
Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module C (Dec 13)_Question_1
Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 13)_Question_2
Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec10)_Question
Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
Panelists_Report_Mod_C_(Jun_17)_Final
You don't have access right to view the details. Please login.
Module A (5th edition)_Part 2
You don't have access right to view the details. Please login.
20130506_module d_case
Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...
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 ...
mpsf-v1
Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...
Application Form - for Seminar 3-4
Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...
seminar12
Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...
MC Jun 2018Answer
You don't have access right to view the details. Please login.
4
(IV) Part B – Sample policies for partnership with audits of listed entities Relevant sections in 2006 edition Relevant standards Key updates in 2013 edition 1 Managing professional risk (Monitoring c ...
interpretation18
Interpretation 18 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 18 Consolidation and Equity M ...
Module C (Dec 14)_Answer
Module C (Dec 14)_Answer Module C (December 2014 Session) 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The balance of trade receivables as at 30 June 2014 significantly increased w ...
MC (Jun 2018)_Answer
MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...
Paper 2
Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...
circular_20180924
24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...
circular_20170929
28 September 2017 28 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 2017 28 Septem ...
C_WK1_Guidance Notes (Dec10)_1
C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
C_WK1_Guidance Notes (Dec10)
C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
egias1
Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...
summary-20100118e
1 Hong Kong Institute of CPAs Budget proposals 2010-11 Summary of measures proposed Tax rates and allowances 1. Corporate profits tax rate: Reduce corporate profits tax rate to 16% in 2010-11, with fu ...
hkicpa-qp-tt-feb
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
20101-hk
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
20101-hk
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
timetable_May09
Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...
HKICPA_time table
CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
q3 How are contract modifications accounted for? Few construction projects are completed as planned. Unanticipated problems can and often do arise like differing site conditions or the need to make ch ...
dp_bcucc20
IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...
cgp-ic-rm-consultation
8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...
MC (Dec 2011_After WS1)
MC (Dec 2011_After WS1) Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...
LPMA_6thEdition
You don't have access right to view the details. Please login.
PanelistsReportModCJun18Final
You don't have access right to view the details. Please login.
Module D (Dec10)_Question
Module D (Dec10)_Question Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module D (Dec10)_Question_1
Module D (Dec10)_Question_1 Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module D (Dec 12)_Question
Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...