Student Support
What are the opening hours of the Institutes service counter and library The Institute's service counter: Weekdays: 9:00 a.m. - 6:00 p.m. Saturdays: 9:00 a.m. - noon Sundays and public holidays: C ...
pr95
1 HKAB’s comments on IASB Post-implementation Review of IFRS 9 -Classification and Measurement IASB Questions HKAB Comments Question 1—Classification and measurement Do the classification and measurem ...
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
20141104_ETS_A_S3
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wpeq3
Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
Examples of Match Points and International Match Points Scoring Methods (2)
Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
update114
i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...
snap_fi23
Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...
CL4pir9
1 Consultation on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Seq. Request for Information /Question HKAB Comments 1. Impairment Do the impairment requirements in IF ...
update120
i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
BMIG_1810
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 3 Octobe ...
BMIG_1809
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...
BMIG_1809_1
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...
BMIG_1712
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...
BMIG_1607practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...
BMIG_1606practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 1 June (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 15 June (Wed) ...
BMIG_1605practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...
BMIG_1604practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 April (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 April (Wed ...
BMIG_1602practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 3 February (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 Februar ...
BMIG_1601practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 January (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 13 January ...
BMIG_1512practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 December (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Decembe ...
BMIG_1511practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 November (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Novembe ...
Orientation-Session-Reply-Slip-old
Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...
update115
Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...
SMPC150918
公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五),合辦南沙訪問團,藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流,拓展兩地合作商機,另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定) 早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況,10項創 ...
SMPC150918
公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五),合辦南沙訪問團,藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流,拓展兩地合作商機,另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定) 早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況,10項創 ...
revision_courses
Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
CL5pir9
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Fri ...
pr-hedge-accounting
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
c_additionalinformation_1
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
c_additionalinformation
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
apm
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
aug_sep
Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary I (Tuesday) Foxtrot – Elementary I (Thursday) 1. 10 August 2010 19 August 2010 2. 17 August 2010 26 August 2010 3. 24 August 2010 2 ...
090919
Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...
sub_ifrs9
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
qp-enrol-form-mar
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
aml_2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml_2011_old
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
w100227
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...
contentpage
i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...
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 ...
BMIG_1407practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 2 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 4 July (Fri) 9:00 – 11:00 p.m ...
C1
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
practice schedule_1107_1
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 2 June (Thu) 30 May 2011 8:00 – 10:00 p.m. Lockhart Road Sports Centre 9 June (Thu) 6 ...
rundown
Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs Date: 27 November 2010 (Saturday) Time: 9:45 a.m. – 3:45 p.m. Venue: Sheraton Hong Kong Hotel & Towers 20 Nathan ...
How to Achieve CPD Hours
How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...
calendar
Event Calendar November 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 24 25 23 QP event Examination assistance functions Practical training fu ...
pubforsale_QP
Purchase of Publications (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Pl ...
cl4_tad917
1 Comments on IFRS Interpretations Committee Tentative Agenda Decisions Items HKAB Comments 1. Guarantee over a Derivative Contract (IFRS 9 Financial Instruments) – whether, in apply IFRS 9, an entity ...
pe-tts-workshop
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
update239
i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...
08irbrp2
ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
cross-straits2007
2007年海峽兩岸及港澳地區會計師行業交流研討會Cross-straits, Hong Kong and Macau Accounting Profession Conference 2007 香港 21-23.09.2007 從2006年開始,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進同業間的發展、交流與合作。今年的研討會以“會計師事務所的風險評估及管理"作為主題,由香港會計師公 ...
SPEECH to HKICPA-17-11-04_291104
Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...
cl2cre24
1 Consultation on IASB Exposure Draft -Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) No. Questions /Relevant Excerpt Concerns /Recommendations /Your Comments ( please ...
20150410_MPSI_A
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PDI app_published
Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...
lec150116
課程內容元朝黃公望的山水畫長卷《富春山居圖》向來被譽為國畫中的《蘭亭序》。此畫筆墨抽象寫意,畫風清新,深刻影響元代至今的畫家。劉才昌老師山水畫師從當代藝術大師劉海粟,有40多年的山水畫教學經驗。《富春山居圖》山水畫精習班全課程共30堂:前12堂學習山水畫的基礎,包括用筆、用墨及山、石、水、雲、樹的基本畫法,並初步掌握這些山水畫基本元素的組合構圖法;後18堂分若干段臨摹《富春山居圖》,並學習一些基本 ...
ttp
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
Workshop Topics Module D Workshop 1 (December 2017)
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ord_smerfi
Request for InformationComprehensive Review oftheIFRS for SMEs StandardJanuary 2020Optional Response DocumentInstructions for completionThe International Accounting Standards Board (Board) has publish ...
ed_novation
Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...
s091102-s1216-old-v2
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 ...
s091102-s1216-old
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 ...
aa-series
Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
resp_hkicpa
Page 1 of 9 December 2019 A Response to the EFRAG’s Crypto-Assets – Outreach Questionnaire By the Standard Setting Department of the HKICPA Objective 1. The Hong Kong Institute of Certified Public Acc ...
contentpage
i contents (12/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to December 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accoun ...
Mentorship Programme events
Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...
i2c_ifrs9
27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...
Forum_Flyer June 2014 session
You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...
Flyer_June2014_session
You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...
I2C-ifrs9efdate
9 August 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MANDATORY EFFECTIVE DATE OF IFRS 9 Comments to be received by ...
20110818
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen ...
studMatter
Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...
2023
webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...
2021
webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...
Module_A_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module_A_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
pr_ifrs4
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 ...
flyerapm111212
Technical Training and Support Programme 2011 9 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
nowTV
1 Existing now TV customers • Subscribe to additional channels amounting to more than 100 in incremental monthly fee to reach 368 or more • 18-month contract • FREE Hyundai DVD Home Theatre System Spe ...
calendar
January 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 ...