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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_1104
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 7 April (Thu) 1 April 2011 9:00 – 11:00 p.m. Kwun Chung Street Sports Centre 14 April ...
event
Prospective CPA Issue No. 51 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 September 2009 Date Events 30 September E – Module preparation seminar for modu ...
event
Prospective CPA Issue No. 50 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 September 2009 Date Events 3 September Q – Information session for enhanced QP 9 S ...
P091009
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009年10月9日至11月20日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話 ...
P091008
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年10月8日至11月5日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導 ...
P090813
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年8月13日至9月10日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導師 ...
calendar
AuGUST 2008 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 25 26 1 31 24 QP event Examination assistance functions Practical training f ...
051017Q&A
051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說 量 律行論見律見 1. 了連了不兩 力不力不行不 2. 了1000不什 不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領 金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不 臨不不臨更領 7. 年不 8. 不50年不 不領 9. 理 (1 ...
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Result (final) CPA Golf Tournament 2012 Anthony Cheng and Jonny Tang won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in this year's CPA Golf Tournament, held on 24 October at ...
2022
webcasts Item Date of issue Title -11 9 December E-learning: Climate-related implications on financial reporting (1.5 CPD hours) 2022-10 21 November 2022 E-leaning: Interaction between Risk-Based Cap ...
2024
webcasts Webcasts Item Date of issue Title -8 22 October E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) 2024-7 9 Octobe ...
hkas27_2011
Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...
update144
Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...
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i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...
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1 (April 2022) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for per ...
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1 中港兩地經濟往來日益頻繁,香港會計師不但需要具備良好的財會技巧,還需要對中國歷史、文化禮節、內地政府機關架構和當前的社會問題等有基本認識,才更容易與內地的合作夥伴溝通。有別於其他類似課程,公會內地業務關注組在廣州舉辦為期三天的“中國商業實務及管理研習班”,着重學習商塲實務軟知識,希望通過介紹內地的歷史、文化、管理哲學等內容,協助會員瞭解內地的商業管理哲學、政府部門的職能和從屬關係、社會管理問題 ...
Summary
Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...
Module B (Jun 17)_Question
Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module C (Jun 13)_Question_1
Module C (Jun 13)_Question_1 Module C (June 2013 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 ar ...
Module C (Jun 13)_Question
Module C (Jun 13)_Question Module C (June 2013 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 (Dec 2016)_Question
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Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
Important Dates for Qualification Programme Examinations (December 2021 Session)
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The IP's Voice
The IP's Voice "The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ( ...
HKICPA_timetable for public_20161
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
wga131205_09
Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...
WAM application form flyer
Technical Training and Support Programme 2011 8 Training for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-size ...
Exposure Draft 2007
DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...
i2c_ibor
7 May 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/1 Interest Rate Benchmark Reform Proposed amendments to IFRS ...
HKICPA_timetable for public_20192
Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...
Module A_20140409
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update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
Mod_A_Part_II_Jun2017
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20121122_ModuleD_Case
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sub_97if
Page 1 of 14 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 July 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
tue-jan-mar_final
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 ...
nss-report-meeting_apr
REPORT OF THE MEETING OF NATIONAL STANDARD-SETTERS (NSS) 8-9 APRIL 2009 The NSS group met in Johannesburg on 8-9 April 2009 and considered the agenda items set out below. Background The NSS is a group ...
hk-int27
Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...
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Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
Module D (Jun 12)_Answer
Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...
update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
Mobile Medical & Health Check Centre Limited
Mobile Medical & Health Check Centre Limited Offer 1. Special offer for health check packages Allergy Screening service (Food/ Respiratory/ Comprehensive) Refer to flyer for more details 2. Season ...
2015_16_ActivityPlan
HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...
D-Preseen-Dec2015
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 & 1 ...
20130117
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 17 January 2013, Thursday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
Mod D Outline_Amendment
Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...
D1
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 ...
D - Methodologies
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 & ...
20120118
Date 18 January 2012, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. L ...
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 ...
20110824
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 24 August 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
sem-financial-instruments-standards-ii
Date 15 April 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Center, 99 Queen’s Road Central, Hong Kong. Speaker Mr. Lam Chi ...
sem-financial-instruments-standards-i
Date 13 April 2010, Tuesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Center, 99 Queen’s Road Central, Hong Kong. Speaker Mr. Lam Chi Y ...
2010112&9&17
2010112&9&17 Date 2, 9 and 17 November 2010 Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F., The Centre, 99 Queen's Road Centr ...
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 ...
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i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
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 ...
ETS_Module A
Disclaimer 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 pu ...
ETS_Module A
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J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
Quality assurance department report 2020
QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...
cos22
MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...
hk(ifric)-int 10
Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...
D-15-1006H_DC Order_11 May 2017_Edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
tech-training-program
Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...
ofcr
1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
ms0427
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 April 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ( ...
FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
Disciplinary Proceedings in progress as at 10 October 2017
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160601_BMIG_training_course
Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in June for members who wish to improve their strokes and tactics. Dates Time Venue ...
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 ...
jazz_nov
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 ...
151104_BMIG_training_course_FULL
Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in November for members who wish to improve their strokes and tactics. Details are ...
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 ...
cfs-may-jun
Date /Programme code Time Topic Language Venue Saturday, 16 May 2015 9:30 a.m. – (W150516S) 1:00 p.m. Saturday, 13 June 2015 9:30 a.m. – (W150613AS) 1:00 p.m. Saturday, 30 May 2015 (W150530S) Saturday ...
w150418j
HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code: W150418J HKICPA and CIMA present a three-day workshop, specifically for HKICPA members who intend to excel in financial and ma ...
20150312-Trail Running Class
Trail Running Classes The Athletics Interest Group (AIG) has organized two trail running classes for members who wish to take up a challenge for running mountain trails. Details are as follows: Cllass ...
jazz_jan
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 ...
PSS_Flyer_Photography Practice Sessions_Oct-Dec2014
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...
w141005j
HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control (re-run) Programme Code: W141005J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in ...
201407_FitnessTrainingClass
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
CPABadminton_20140525
CPA Badminton Championship Join the Championship of the fastest racquet sport in the world! Date: 25 May, Sunday Programme: 9:00 am – 12:30 pm Competition 12:30 pm – 1:00 pm Prize presentation Venue: ...
140515
The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...
w140330j
HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control Programme Code: W140330J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financia ...
w130928j
Professional Competence in Management Accounting: Case Study Workshop Programme Code: W130928J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in finan ...
cef131111
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...
w130929j
Performance Strategy: Risk and Control Programme Code: W130929J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financial and management skills and ...
sem-support-may-jun
Seminars to support members (May to June 2013) Hong Kong Institute of CPAs presents this series for accountants between May 2013 and June 2013. This series of seminars is designed to provide skills up ...
cf2012_briefing
Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...
360-degree-leadership skills-aug-oct
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. B ...
mar
Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Waltz – Elementary II (Thursday) 1. 20 March 2012 15 March 2012 2. 27 March 2012 22 March 2012 3. 10 April 2012 29 ...
s111213j
Supporting organisation Host Supporting organisation INEDs: The USA and Hong Kong Compared CPD point(s) : The HKICPA : 2 hours The HKICS : 2 points The Law Society of Hong Kong : Being applied for The ...
w111018
The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...
360-degree-management skills 8-11
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quar ...
may
Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...
frf-development-hkfrs-ifrs
Financial Reporting Forum 2010 -Stay tuned for developments of HKFRS and IFRS Meeting with Sir David Tweedie Sir David Tweedie, chairman of the International Accounting Standards Board (IASB), is visi ...
s091210
Host Supporting organisation Supporting organisation Corporate Rescues and Valuation of Distressed Companies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : Being applied for This s ...
Information, Communications and Technology Interest Group events
Date Topic Nature of Activity Available period: 9 Dec 2024 – 15 Dec 2025 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices (archived webinar ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
ED9_IASB_ED_submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 14 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
PR_IASB_ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IASB-ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
20150725&0808_Dinghy courses(FULL_A)
20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...
20150809&0815_Dinghy courses
20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...
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i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update045
Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...
Regulations2004
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 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...
overview_inc
IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...
update208
i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
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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 ...
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September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
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Page 1 of 9 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Funds and their Investment Managers This document is developed by the Monetary ...
sublog12
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...
logjan20
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...
logsub05
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
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Flyer_v10_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
Flyer_v9_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
submissionlog
Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...
submissionlog0824
Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...
final
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
submissionlogold1
Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...
submissionlog15
Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...
cfs-sep-nov
Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...
bcies-feb-may
1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
Flyer_GIG150117
Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...
Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
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 ...
360-degree-leadership-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
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 ( ...
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 ...
bmss-mar-jun2012
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’s member or student (for eac ...
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 ...
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 ...
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 ...
D_WK1_Guidance Notes (Dec10)_2
D_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
D_WK1_Guidance Notes (Dec10)_1
D_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
D_WK1_Guidance Notes (Dec10)
D_WK1_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
sub_sme202010
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 22 October 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...
tiwg_ms
Page 1 of 5 SUMMARY OF SMPC TECHNICAL ISSUES WORKING GROUP MEETING (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 13 May 2020 Time: 10:00 a ...
Important Dates for New QP Associate Module Examination (December 2020 session)
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update009
Update No. 9 (Issued December 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages with revised contents pages Revised contents pages HON ...
hkfrs_update0118
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2018 Standards ...
Timetable-ChinaCourse2018_1A
Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税(一)货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税(二)其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...
newadm2017dec_yrend
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017 year-end Standards affected New standard and amendme ...
170901_itinerary_rv
香港會計師公會青年匯粵港澳大灣區考察團-深圳‧佛山日程初步安排(9月1-2日) 更新﹕28/8/2017 日期時間內容9月1日(星期五) 上午07:30 集合上車點:金鐘海富中心麥當勞外(港鐵站A出口) 08:00 集合上車點:九龍塘多福道耀中國際學校(中學)門口(港鐵站D出口) 08:00-09:15 乘車往深圳灣過關09:45-10:40 乘車往深圳市區10:40-11:40 參觀企業(深圳市 ...
HKICPA Gift Season Offer_Lucullus
Gift Season Offer 佳節禮遇Lucullus Gourmet Shop 龍島美食店香港會計師公會會員可享以下佳節禮遇HKICPA members are entitled to below gift season offer: Promotion Period 優惠日期: 1/12/2013 – 28/2/2014 Enjoy 10% discount on any regula ...
Mem-1307_Issue 2
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Interactions among the Economies of China, US and Europe" (16 August 2013) [NEW] Cross ...
i2c_ifrs9amend
4 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT: LIMITED AMENDMENTS TO IFRS 9 ...
Karaoke concert Ad
Date: Saturday, 17 September 2011 Time: 7:00 p.m. – 10:00 p.m. Venue: Community Hall, Sai Ying Pun Community Complex 2 High Street (near Bonham Road), Sai Ying Pun, Hong Kong (Accessible by bus no. 23 ...
req-comm
FASB exposure draft on Financial Instruments http://www.iasb.org/CurrentProjects/IASBProjects/FinancialInstrumentsARep...entsRecognitio/FASBEDonFI/FASBexposuredraftonFinancialInstruments.htm (2 of 2)3 ...
GAAP_IFRS
Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...
W091114
Leadership for Performance & Commitment (re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sectors, f ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
submissionsIFRIC_D18
1 Our Ref.: C/FRSC By e-mail and by post 6 April 2006 Mr. Allan Cook, IFRIC Co-ordinator, The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 ...
20110309&16
20110309&16 Date and time Part I – 9 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Part II – 16 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms ...
20120302&09
20120302&09 Date and time Part I – 2 March 2012, Friday 6:45 p.m. – 9:45 p.m. Part II – 9 March 2012, Friday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Uni ...
updatedec18
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end Standards affected New standard and amendme ...
pr_ibor
03 May 2019 IASB proposes targeted amendments to IFRS Standards in response to IBOR reform The International Accounting Standards Board (Board) has published for public comment proposed changes to the ...
i2c_fi23
23 March 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Amendments to the Classification and Measurement of Financial ...
9cl5
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: Invitation to Comment on IASB Exposure Draft Date: Monday, 12 June 2023 10:52:07 am Dear Standard Setting Department ...
9cl3
Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Via e-mail: commentletters@hkicpa.org.hk 31 May ...
itc_renewe
9 May 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Contracts for Renewable Electricity – Proposed amendments to IFR ...
update315
i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...
MPS_A_PartII
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MPS_A_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_A_PartII
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paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
Supplement_A
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Supplement_A_1
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Supplement_A_2
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Supplement_A
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update034
Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...