jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

tue

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 ...

jazz_jan

Jazz Dancing Class JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique ...

SMP120824

公會與深圳市注冊會計師協會將於8月24日(星期五) ，在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」，了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所，讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...

SMP120824

公會與深圳市注冊會計師協會將於8月24日(星期五) ，在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」，了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所，讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...

A2

23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...

Superstar order form 2016-17

2016-17 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819813812263856026823888828887889686628598528 ...

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

Circular_SRN2016_old

Sports & Recreation Night 2016 Come party and celebrate with CPA sportsmen! The annual Sports and Recreation Night will be held on Friday, 5 August at The Grand Stage (大舞臺), Western Market, Sheung ...

superstar_standing

2016 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819812810363856026823888828887889686628598528508 ...

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 ...

Circular_SRCN2014

Sports & Recreation Club Night 2014 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club Night will be held on Friday, 8 August at Te ...

Circular_SRCN2014_old

Sports & Recreation Club Night 2014 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club Night will be held on Friday, 8 August at Te ...

120809

With the increase in cross-border trade and transactions between Hong Kong and the Mainland, commercial disputes are often resolved through arbitration or court processes. At this seminar, Ms. Dorothy ...

paib111104

PAIB Industry Focus Group Discussion – Members in the Retail Sector are Invited to Share their Views The professional accountants in business (PAIB) leadership panel is organising roundtable discussio ...

paib110624

PAIB Industry Focus Group Discussion – for Members in the Public Sector The professional accountants in business (PAIB) leadership panel is organising roundtable discussions of around 20 participants ...

Circular

Latin/Ballroom Dance Class Date & Class Date Waltz – Elementary II (Tuesday) *Rock (六步牛仔) – Elementary I (Thursday) Tango – Elementary II (Tuesday) 1. 18 May 2010 10 June 2010 15 June 2010 2. 25 M ...

calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

071108

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...

071108

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...

calendar

May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...

calendar

Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...

calendar

January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

calendar

September 2006 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 f ...

calendar

June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

d-02

IFRIC DRAFT INTERPRETATION D2 Changes in Decommissioning, Restoration and Similar Liabilities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 November 20 ...

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

Comment Letters

TTIG_PS_Jul

Table Tennis Interest Group Practice Schedule 2009 Date Time Venue 8 July (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 15 July (Wed) 22 July (Wed) 29 July ( ...

pamphlet

()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

tue16

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 ...

sc_marathon_training

Standard Chartered Hong Kong Marathon -Training Programmes -(revised on 28 Oct 2010) The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of r ...

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 ...

0612

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...

FRSCMS-Dec

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...

Practical Experience Framework Consultation

31 January 2018 Introduction As a continuation and integral part of the development of the new Qualification Programme ("QP"), the Hong Kong Institute of Certified Public Accountants (the &q ...

jeffrey-au-order-old

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

S090824S

Co-operation with Law Enforcement Agencies after Filing Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Forc ...

S090629S

The Processing of Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Force in 1985 as an Inspector. After servi ...

S090427

4 Anti-money Laundering and Counter Terrorist Financing Programme Code: Speaker Kwok Chung-kai, Peter, Assistant Secretary for Security Mr. Kwok, Assistant Secretary (Narcotics) of the Security Burea ...

S090427

4 Anti-money Laundering and Counter Terrorist Financing Programme Code: Speaker Kwok Chung-kai, Peter, Assistant Secretary for Security Mr. Kwok, Assistant Secretary (Narcotics) of the Security Burea ...

calendar

JULY 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fu ...

calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

calendar

AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

I2C_ED8

1 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT ED 8 OPERATING SEGMENTS The International Acc ...

I2C-ED8

1 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT ED 8 OPERATING SEGMENTS The International Acc ...

Comment Letters

Comment Letters Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

Comment Letters

Comment Letters Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

Comment Letters

Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments

Comment Letters

Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments

Comment Letters

Comment Letters Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client

Comment Letters

Comment Letters Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client

BMIG_1509practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 September (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Septem ...

BMIG_1506practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 5 June (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 12 June (Fri) ...

BMIG_1504practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 10 April (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 April (Fr ...

BMIG_1503practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 March (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 March (Fri ...

BMIG_1502practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 February (Wed) 8:00 – 10:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 11 Februar ...

Comment letters

Comment letters IASB Exposure Draft of Revenue from Contracts with Customers

Comment letters

Comment letters IASB Exposure Draft of Revenue from Contracts with Customers

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 ...

agm

37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第37屆周年大會，並處理下列事項：1. 會 ...

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

Module D Jun 2018Question

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Module D Dec 2018Question

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CPA Football Competition 2014-2015

CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

ed8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

ED-IASB-ED8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module C (Dec 12)_Question_4

Module C (Dec 12)_Question_4 Module C (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 logica ...

Module C (Dec 12)_Question_3

Module C (Dec 12)_Question_3 Module C (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 logica ...

Module C (Dec 12)_Question

Module C (Dec 12)_Question Module C (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 ...

Module C (Dec 12)_Question_2

Module C (Dec 12)_Question_2 Module C (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 logica ...

Module C (Dec 12)_Question_1

Module C (Dec 12)_Question_1 Module C (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 logica ...

Module C (Jun 12)_Question

Module C (Jun 12)_Question Module C (June 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 argu ...

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 ...

Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

FE (Dec 14) Paper I_Question_Revised_1

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FE (Dec 14) Paper I_Question

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FE (Dec 14) Paper I_Question_Revised

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Panelists Report_Module D (Dec 15)_Final

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Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

cpa-agm2010

-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠 ...

update005

HONG KONG SOCIETY OF ACCOUNTANTS Members’ Handbook Update No. 5 (Issued August 2004) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with r ...

Training schedule_1709-11_1

Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...

Training schedule_1709-11

Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

BRIGE_practice schedule_July 10

Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...

reply-slip

Cocktail Reception for New Members Date : Wednesday, 5 May 2010 Venue: Conference Centre, Hong Kong Institute of CPAs , 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Programme ...

HKICPA Chi Annual Report 2023

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HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

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 ...

170207I

Want to improve your tennis skills? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

jazz_oct

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

161011E

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...