MPS_A_PartII
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"Rich Kid, Poor Kid" in the news
Working together with our accountant members, HKICPA is committed to promoting financial literacy throughout the city. Over the years, we have embraced a culture of financial management education amon ...
q3
Quick Guide Quick Guide to Annual Renewal Annual Renewal Annual RenewalAnnual Renewal 2018 membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/ ...
DC order_1287F_19 Mar_edited
IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...
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 ...
1259C_DC order _edited_1
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
1259C_DC order _edited
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
risk_management
Risk Management 54 THE HONG KONG ACCOUNTANT JUNE 2003 The Technical Bulletin was prompted by a recent first instance decision of a Scottish Court in the case of Royal Bank of Scotland v Bannerman John ...
s100707
AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...
rfi_9i
Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...
8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...
IASB_EB
14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...
I2C-IASB-EB
14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...
APM
(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...
rf1523
Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...
D7
IFRIC DRAFT AMENDMENT Scope of SIC-12 Consolidation—Special Purpose Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004IFRIC Draft ...
Associate DirectorStandard Setting Feb 2021
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
AASC20230329
1 Minutes of the 407th Meeting of the Auditing and Assurance Standards Committee Date: Wednesday, 29 March 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
IASBDP_0926
March 2008 DISCUSSION PAPER Preliminary Views on Amendments to IAS 19 Employee Benefits Comments to be submitted by 26 September 2008 Discussion Paper Preliminary Views on Amendments to IAS 19 Employe ...
ED-EB
March 2008 DISCUSSION PAPER Preliminary Views on Amendments to IAS 19 Employee Benefits Comments to be submitted by 26 September 2008 Discussion Paper Preliminary Views on Amendments to IAS 19 Employe ...
CL6pir15
From: HKFRS17 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 15 Revenue from Contracts ...
MPS_Module_C_Part_I_Jun2017
1 Disclaimer 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 pur ...
MPS_Module_C_Part_I_Jun2017
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pubforsale_coursenotes_Dec19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
Approved accounting experience for practising certificate issuance under section 20AAL of the Accounting and Financial Reporting Council Ordinance
The Accounting and Financial Reporting Council (“AFRC”) is responsible for the issuance of practising certificates (“PC”) under the Accounting and Financial Reporting Council Ordinance (“AFRCO”) from ...
AASC20230220
1 Minutes of the 406thMeeting of the Auditing and Assurance Standards Committee Date: Monday, 20 February 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...
ms_RD
1 Meeting Summary of HKICPA Roundtable Discussion Date: 6 October 2020, Tuesday Time: 4:00 p.m. – 6:00 p.m. IASB Discussion Paper DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment ...
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 ...
ED_IFRIC9andIFRIC16_Amendments
Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...
ED-IFRIC9nIFRIC16
Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...
Manager QA Oct 2019
Manager QA Oct 2019 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accounta ...
pirifrs13
December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...
w101018
The Emerging Strategic Role of the Management Accountant Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: ...
rf9
IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...
pii
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2011. The course will be held on five consecutive Saturday morn ...
IP2-2011
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2011. The course will be held on five consecutive Saturday morn ...
december
1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
AASC20231214
1 Minutes of the 413th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 14 December 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
rfi_pir
IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...
365
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 July 2017 at 8:30 a.m. Board Room of the Hong Kong Institut ...
tig111018
Hong Kong’s Tax Treaty Network – Practical Implications and the Impact of the Beneficial Ownership Limitation on Treaty Relief About the topic Justin Pearce, will discuss Hong Kong's increasing ta ...
mar
1 Minutes of the 191st meeting of the Financial Reporting Standards Committee held on Tuesday, 8 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
tig110324
Managing corporate tax affairs – how to achieve the most effective relationship between a company and its tax representative About the topic Kaushal Tikku, Head of Group Taxation at Hutchison Whampoa ...
tig101201
Recent developments in PRC transfer pricing and tax anti-avoidance measures About the topic Patrick Cheung and Mak Ho Sing, tax partners from Ernst & Young, will speak on the recent developments i ...
tig101021
Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...
tig101021
Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...
tig100715
Taxation for the financial services industry – issues and solutions About the topic David Kan, tax partner at PricewaterhouseCoopers, will discuss some of the key tax issues faced by the financial ser ...
100415
TIG Networking Cocktail About the programme Guest speaker Topic Date Time Venue Language Admission Capacity Enrolment deadline Enquiries Commissioner of Inland Revenue, Mr. Chu Yam-yuen, JP Developmen ...
091126
Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...
tig091126
Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...
091126-v1
Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...
D7pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
Court-free amalgamation
Does the answer to question 3 also apply to a vertical amalgamation Does the answer to question 3 also apply to a vertical amalgamation? Answer In a vertical amalgamation, the answer depends on whethe ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
EC20230317255
1 Minutes of the 255th meeting of the Ethics Committee held on Friday, 17 March 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Q ...
r3fee
(Revised in Oct 2024) 2025 FEE SCHEDULE Application for registration as a certified public accountant ("CPA") (Form R-3) One-off application fee Member annual fee Total payment (see Note 3 & ...
2018 sponsorship package
IT Conference 2018 Impact of Fintech and Artificial Intelligence to the Accountancy Profession Saturday, 20 October 2018 Ritz Carlton (Ballroom), International Commerce Centre (ICC), 1 Austin Road Wes ...
364
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...
353
1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 July 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...
FAQ on Mock Examination on BAFS
Enrolment Q1. How to enrol in the HKICPA/HKABE BAFS Mock Examination? Q2. Can candidates indicate their priority of examination venues? Payment Q3. What kinds of payment method are available? Q4. For ...
pr_edifrs8
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
20230907280
1 Minutes of the 280th meeting of the Financial Reporting Standards Committee held on Thursday, 7 September 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM H ...
ed_pswke
PROPOSED IESBA STRATEGY AND WORK PLAN, 2024 – 2027 TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS CONSULTATION PAPER Comments are due by July 7, 2023 APRIL 2023PROPOSED IESBA ST ...
rfi_ag5
5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
FRC presentation
Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Memb ...
Payment Methods
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Payment Methods
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pr_pir
2020/12/10 IFRS -IASB reviews package of IFRS Standards for group accounting https://www.ifrs.org/news-and-events/2020/12/iasb-reviews-package-of-ifrs-standards-for-group-accounting/1/2 09 December 2 ...
CL1pir9
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Friday, 2 June 2023 5:25:20 pm ...
CL1pir15
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers Date: Mond ...
29_10_2013_Module A2_1
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20141104_ETS_A_S3
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1_301
1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...
359
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...
140122
Cross-border insolvency in the post Rubin era: Are other jurisdictions following Rubin or has the UK Supreme Court got it wrong? About the topic The UK Supreme Court's decision in Rubin v Eurofina ...
tig120621
What would Tax Information Exchange Agreements mean for Hong Kong taxpayers? About the topic The government is consulting relevant stakeholders’ views on tax information exchange agreements (TIEAS). T ...
pii-flyer
Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The course will be held on five Saturday afternoons ...
tig120614
IRD's perspective on the latest developments in transfer pricing About the topic Transfer pricing has become a key area of tax administration and practice, with the growth in cross-border business ...
tig111214
IRD's Operations and Structure: The Deputy Commissioner of Inland Revenue Explains About the topic Mrs. Chu Wong Lai-fun, Teresa, Deputy Commissioner of Inland Revenue (Operations) will explain th ...
cfig111128
Corporate Finance Interest Group (CFIG) lunch seminar IPO Success Factors About the topic Mr. Philippe Espinasse, author of IPO: A Global Guide , a recently published practical guide to conducting an ...
cfig111117
Corporate Finance Interest Group (CFIG) lunch seminar IPO Success Factors About the topic Mr. Philippe Espinasse, author of IPO: A Global Guide , a recently published practical guide to conducting an ...
tig110727
Transfer pricing – Understanding fundamental concepts and dealing with practical issues About the topic Kari Pahlman, Head of Asia Pacific Global Transfer Pricing Services, KPMG, and Kimberley Webb, M ...
tig100916
Principles of international taxation About the topic Mr. David Smith, senior adviser, tax services at PricewaterhouseCoopers, and a highly respected commentator on Hong Kong and international tax, wil ...
100610
Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...
TIG100610
Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...
PR0327
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PR-EB
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PII 2012 flyer and application form (published)
PII 2012 flyer and application form (published) Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The ...
262m
1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...
385f
1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...
385_sep
1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...
375
1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...
EC20220615251
1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
20230712279
1 Minutes of the 279th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 July 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hong ...
Key comparison of the revised PE Framework
1 Key comparison of the old and the revised Practical Experience Framework ("PE Framework") Revised PE Framework Old PE Framework 1 Practical Experience Competence a Six core Technical Compe ...
AG5Feedback
Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...
AG5Feedbackold
Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...