FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Dec 2014)_Panelists' Report_Paper I_Final (Revised)

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Dec 2014)_Panelists Report_Paper I_Final (Revised)

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FE PI (Dec 2017) Panelists' Report_Final

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FE PI (Dec 2017) Panelists Report_Final

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update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

HKBN Handbill 20231231 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240131 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

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 ...

MPS_Module B_Part2.1_1

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MPS_Module B_Part2.1

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MPS_Module B_Part2

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edbc_cfup

Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...

tls14

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 ...

tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...

Circular_GIG1603

The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...

Circular_GIG1512_rv_1

The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...

Circular_GIG1509

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

PAIB141201

Members' Forum for PAIBs About the forum The Institute organizes members' forum to enhance communications with members. One of the objectives of these forums is to gauge members' views on ...

PAIB141201

Members' Forum for PAIBs About the forum The Institute organizes members' forum to enhance communications with members. One of the objectives of these forums is to gauge members' views on ...

Module D Methodologies v

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

Module D Methodologies v.2

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

timed trial run

Chinese New Year Timed Trial Run To prepare members for the Standard Chartered Marathon 2011, the Athletics Interest Group (AIG) has organised a "Chinese New Year Timed Trial Run" as the fin ...

ERForm

(July 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquiries ...

ERForm080331

(March 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquirie ...

enrolment_form

(February 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enqui ...

MOU_MOF_eng

1 Memorandum of Training Co-operation among the International Department of Ministry of Finance, Accounting Regulatory Department of Ministry of Finance and the Hong Kong Institute of Certified Public ...

MOU_CICPA_eng

1 Memorandum of Training Co-operation among the Chinese Institute of Certified Public Accountants, the Beijing National Accounting Institute and the Hong Kong Institute of Certified Public Accountants ...

calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

candidate2

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2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

Qnaire_Accoutant

填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...

HKICPA_SR-EN_ICAEW

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Self-administered questionnaire for Accountant (19-Aug)

Self-administered questionnaire for Accountant (19-Aug) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...

Self-administered questionnaire for Accountant (Finalized)

Self-administered questionnaire for Accountant (Finalized) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATIO ...

Self-administered questionnaire for Accountant (20-Sep)

Self-administered questionnaire for Accountant (20-Sep) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...

MPS_Module D(Deleted p1,43)_2

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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 ...

DC order_1182F_Redacted

IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

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 ...

0405wkshop

Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...

ttsq1pe

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 ...

tts-jul-sep

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

MPS_Module C_Part 1_Upload

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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 ...

25-10-13_ModuleB Part 2

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update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

ETS_Module A

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20150526_ETSII_B

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tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm1

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Legal_Pronouncements_2002

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2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: h ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20150506_MPSII_D

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ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名 ...

HKICPA Internship Scheme

香港會計師公會跨境實習計劃 HKICPA Internship Scheme 計劃背景 香港在粵港澳大灣區發展中扮演舉足輕重的角色，大灣區內城市為香港會計師公會會員帶來龐大的業務拓展和事業發展機會。為讓會員抓緊機遇，公會成立了粵港澳大灣區委員會，並積極推出大灣區策略和計劃。 公會的策略之一，是推行跨境實習計劃，旨在為未來優秀的會計人才提供在香港及大灣區各城市發展及工作的機會。 這項跨境實習計劃會先 ...

Module B Jun 18Question

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Module D Dec 2018Question

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process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

cbs-aug-sep

1000_20140826 CPD Seminars – Cross Border Series (August to October 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Fee (for e ...

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

nf-grants

第1 页香港会计师公会专业资格课程（内地高校）助学金提名表本提名表只适用于已获香港会计师公会认证的内地高校本科会计学/财务管理专业课程在读经济贫困学生。请用黑色或蓝色笔工整地填写表中各项内容。填好的提名表格由有关院校负责老师核实及直接送交： 香港湾仔皇后大道东213号胡忠大厦27楼香港会计师公会学生教育及培训部经理郑伟明先生电话：(852) 2287 7433 传真：(852) 2147 3293 ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

temp-qp_reg_form

The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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 ...

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 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 arg ...

Module B (Dec 2017)_Question

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Module D (Dec 2017)_Question

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (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 argumentation ...

AT-HK Law Sample Question_190327

APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

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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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 ...

...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

Projection

房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間： 晚上6:30 – 8:00 講者： 中華太極智慧學院院長楊雲中先生題目：太極文化•養生•減壓講座 Hong Kong Institute of Certified Public Accountants, 2017. All rights reserved. 太極拳世界上最完美的運動。將氣功，武術，體操，哲學，文 ...

Order_830C_name removed

1 Proceedings No: D‐13‐0830C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respondent RESPOND ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_SGIG160124old2

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

BoIG151025_Coaching Courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

20150411_coaching courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

jazz_feb

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 ...

Circular_1501_rv

Bridge Training Course – Better Bidding for Beginners The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

tue1416_19

On 3 March 2014, the new Companies Ordinance (the new CO) came into effect. The new CO affects the business sector in various aspects. This TUE series focuses on the impact of the new CO on directors, ...

140723

Listing Rule amendments relating to connected transactions About the topic Earlier this year, the Stock Exchange of Hong Kong published a number of changes to the Listing Rules in relation to connecte ...

140529

About the topic This is the third professional accountants in business forum in the series on corporate governance and disclosure. At this event, a prominent panel of speakers will discuss key disclos ...

140403

About the topic This professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – the roles and operation of the board of directors ...

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 ...

140220

About the topic The next professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – internal controls and audit committees of list ...

130628

PAIB Seminar on COSO’s Updated Internal Control – Integrated Framework About the topic COSO, the Committee of Sponsoring Organizations of the Treadway Commission, issued an updated version of its wide ...

130515

Speaker Ms. Sou Chiam Ll.M. University of Cambridge CEO, Financial Dispute Resolution Centre Ltd, Hong Kong Chairperson Mr. Jeffrey Chan Member, FSIG Organising Committee Date 15 May 2013, Wednesday, ...

130423

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working c ...

130121

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

121218

Listing Rule Changes relating to the Statutory Inside Information Disclosure Regime About the topic On 1 January 2013, the Securities and Futures (Amendment) Ordinance 2012 will bring in a statutory o ...

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 ...

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 ...

120628

HKICPA/ICAEW Joint Seminar: The CFO, conflicts of interest and corporate governance About the topic The CFO plays an important role in corporate performance and corporate governance. In carrying out t ...

120625

Corporate finance discussion forum – Proposals to enhance the regulatory regime of sponsors About the topic Sponsors play a key role as gatekeepers of market quality and are expected to conduct suffic ...

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 ...

paib120301

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

paib120208

PAIB Seminar on Corporate Governance Code and Rule Amendments About the topic Following a consultation by the Stock Exchange on proposed changes to the Corporate Governance Code (previously known as C ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

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 ...

cfig110908

Corporate Finance Interest Group (CFIG) lunch seminar – Mergers and Acquisitions and Pre-IPO Structuring About the topic At this seminar, Mr. Gary James of BDO Tax and Mr. Kenneth Yeo of BDO Specialis ...

paib110704

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302_1

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib101007

PAIB forum: Global and local developments in sustainability and corporate social responsibility reporting About the topic Sustainability and corporate social responsibility (CSR) reporting, which desc ...

paib100818

What accountants should know about Intellectual Capital Management About the topic High level performance of organisations is no longer driven by traditional physical assets, but mainly by Intellectua ...

100611_12

Property, Infrastructure and Construction Interest Group (PICIG) Tour to Guangzhou 11 – 12 Jun 2010 Date 11 – 12 June 2010 (Friday and Saturday) Objective -Have an overview on the investment opportuni ...

Circular

Property, Infrastructure and Construction Interest Group (PICIG) Tour to Guangzhou 11 – 12 Jun 2010 Date 11 – 12 June 2010 (Friday and Saturday) Objective -Have an overview on the investment opportuni ...

100623

* Please refer here for descriptions of other competencies and ratings. Management philosophy of an international theme park Highlights PAIB “fireside conversations” are informal, relaxing drinks gath ...

100419

* Please refer here for descriptions of other competencies and ratings. Valuation – HKFRS 2 Share-based Payment & HKFRS 3 Business Combinations About the topic This forum will cover valuation and ...

TIG090630

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

Technicalcorrectionspolicyfinal

IASB proposes policy for technical corrections The IASB is proposing a ‘fast track’ process to deal with those changes to standards that are labelled as ‘technical corrections’. The process will apply ...

Snooker course_1406 (rv)

Snooker course_1406 (rv) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. It's a great game to ...

kuoni_april

All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則： * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發， * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證，菁英郵輪公司及其特約 ...

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

Disciplinary proceedings in progress as at 6 January 2021

2 Disciplinary proceedings in progress as at 6 January 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

Application Form - 2022 International_org v6

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

39205aasc

1 Minutes of the 392nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 May 2021 at 8:30 a.m. Board Room of the Hong Kong Institu ...

HKBN Handbill 20230430 English

service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...

MPS_B_PartII

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MPS_B_PartII

1 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 s ...

MPS_B_PartII

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Adult_Higher_Ed_31_May_2017

-1/6 -中华人民共和国教育部公布之2017年全国成人高等学校名单本科学士学历（截至2017年5月31日） （摘自中华人民共和国教育部门户网站） 北京市（23所） 北京市海淀区职工大学北京市东城区职工业余大学北京市崇文区职工大学北京宣武红旗业余大学北京市石景山区业余大学北京市朝阳区职工大学北京医药集团职工大学北京市总工会职工大学中央党校继续教育学院中国记协职工新闻学院中南海业余大学北京教育学院北 ...

PRC_Adult_Higher_Ed_31_May_2017

-1/6 -中华人民共和国教育部公布之2017年全国成人高等学校名单本科学士学历（截至2017年5月31日） （摘自中华人民共和国教育部门户网站） 北京市（23所） 北京市海淀区职工大学北京市东城区职工业余大学北京市崇文区职工大学北京宣武红旗业余大学北京市石景山区业余大学北京市朝阳区职工大学北京医药集团职工大学北京市总工会职工大学中央党校继续教育学院中国记协职工新闻学院中南海业余大学北京教育学院北 ...

Adult_Higher_Edu_21_May_2015

-1/6 -中华人民共和国教育部公布之2015年全国成人高等学校名单本科学士学历（截至2015年5月21日） （摘自中华人民共和国教育部门户网站） 北京市（24所） 北京市海淀区职工大学北京市东城区职工业余大学北京市崇文区职工大学北京宣武红旗业余大学北京市石景山区业余大学北京市朝阳区职工大学北京医药集团职工大学北京市建设职工大学北京市总工会职工大学中央党校继续教育学院中国记协职工新闻学院中南海业余 ...

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

tuewks0406

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

techwatch148

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

techwatch148

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

wks15q1

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

wkshop2015

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

tts-apm

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 ...

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

36th_AGM_Booklet

36th Annual General Meeting 2008 躍進成功路Leaping to successNotice of the 第36屆周年大會通告36th annual general meeting 茲通告香港會計師公會將於2008年12月12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36屆周年大會，並處理下列事項： 1. 會長致辭。2. 省覽理 ...

35th_AGM_Booklet

1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

FE (Dec 15) Paper I_Question

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GBA Policy Articles (Updated in July 2024)

GBA Policy Articles (Updated in July 2024) Posted Links 28 Oct 2024 內地與香港簽署《關於修訂CEPA服務貿易協議的協議二》，內地對港開放！ 30 Sep 2024 利港利民！粵港社保合作再上新台階 11 Sep 2024 前海發佈新"十二條"支持港澳表年就業創業，現正接受2024年度申報 21 Aug 2024 ...

Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

2017_Lyanature_intro

Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時，已經希望尋找純天然植物成分的護膚品，而她在市面上找到的護膚產品大多含有害的化學成份。因此，她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品，當中不含任何防 ...

Circular_SGIG1601

Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...

practicemgt-nov-dec

955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

360-degree-mgt-skills-jul-sep

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...

Circular_minibridge_130706

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

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 ...

cfig111211

Corporate Finance Interest Group (CFIG) lunch seminar – Capital Markets and M&A Trends for US Listed Chinese Companies About the topic Given the recent developments in the US capital markets and i ...

caba-workshop-oct-dec

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 ...

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 ...

ws-wbsm-w110817f-w110926f

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 ...

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

ccif-order

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 ...

annex1_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

2004pr01

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 UN ...

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

Application Form - HK (Published)

Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...

Cir_CPAbasketball2013 (rv)

Cir_CPAbasketball2013 (rv) CPA Basketball Competition 2013 Dates May – September 2013 (weekends) Subject to the final number of registered teams and venue availability, the match schedule will be publ ...

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521 LC Paper No. CB(1)970/17-18(12)2 c.c. Assistant Legal Adviser 5, Legislative Council Commissioner of Inland Revenue (Attn: Mr KK CHIU) Department of Justice ...

Panelists_Report_Mod_C_(Jun_17)_Final

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