Update 272

1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...

aatb6_2108

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021 This Technical B ...

AML Procedures Manual for Accounting Professionals Revised 2024

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9Jul2021

1 Yannie Lau Fong Yan From: Zoe Tsang on behalf of Margaret Chan Sent: 2021年7月9日星期五18:23 To: Group -All Staff Subject: The proposed regulatory reform on the Institute: Challenges and opportunities Dea ...

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

BoonthaiHOH_NotToDistribute

NOTE: Delete the yellow stickers when finished. Samples of a title slide with an image are also available in this template. Once the custom photo is inserted, click send to back in the Slide Master, s ...

accountingcpd FAQs

About accountingcpd.net Who is accountingcpd.net? accountingcpd.net is an online resource for verifiable accounting CPD courses. The courses are published by Nelson Croom, which has been providing cou ...

20180911_15

Also Read chinadailyasia.com/articles/1/58/35/1536636934134.html Tuesday, September 11, 2018, 11:37 Ideal time to upgrade economic bond By Liu Jianna Editor's note: The trade volume between China ...

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Disciplinary Proceedings in progress as at 12 February 2018

3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...

Minutes 235

1 Minutes of the 235th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 March 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

s160802s

HKICPA seminar: Corporate Governance and Development on Risk Management and Internal Control (re-run) Program Code: S160802S The HKEx is committed to the highest standards of corporate governance and ...

CCH2016-4

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

HKICPA2016-4

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

08

Annex Responses of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft ED/2015/6: Clarifications to IFRS 15 Questions for respondents Question ...

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HKICPA seminar: Corporate Governance and Development on Risk Management and Internal Control (re-run) Programme Code: S151116S The HKEx is committed to the highest standards of corporate governance an ...

PC-Docket Sample

_151015 PRACTISING CERTIFICATE EXAMINATIONS EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Cent ...

AT-Exam_Docket_Sample

_151015 APTITUDE TEST EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Centre Code Desk No. KEEP ...

me-dockets

SAMPLE 20150924 CANDIDATE’S FULL NAME AND ADDRESS CANDIDATE NUMBER EXAMINATION SESSION DATE ISSUED Examination Date Time Examination Examination Centre (Name & Address) Desk No. Please note tha ...

HKICPA - Tesseron

Offer valid until 30 November 2015 Tesseron – Maybe the finest Cognac Watson’s Wine is delighted to offer an exclusive offer on our very fine Cognac brand, Tesseron. Tesseron might be one of the fines ...

ITIG150716_presentation_slides

The Vulnerability of Everything Network Box Corporation Ltd. www.network-box.com Copyright Network Box Corporation Limited 2015 No part of this document or any of its contents may be reproduced, copi ...

s150818s

HKICPA seminar: Self-Service Analytics with Excel and Cloud Technology Programme Code: S150818S To fully benefit from the power of data, organizations need to make it easy for all users to get access ...

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Form PA-ACCA Jul 2023 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

pa-cpaa

Form PA-CPAA Oct 2024 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

s150422s

HKICPA seminar: Corporate Governance and Development on Risk Management and Internal Control Programme Code: S150422S The HKEx is committed to the highest standards of corporate governance and recogni ...

competition-guidelines-dec14

1 By email and by hand 23 December 2014 Our Ref.: C/PAIBLP, M98028 Submissions on Draft Guidelines Competition Commission 36/F, Room 3601, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong D ...

sub_dt

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 December 2014 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

s141014s

HKICPA seminar: Corporate Governance Code Update and Environmental Social and Governance Factors for Listed Companies in Hong Kong Programme Code: S141014S The Hong Kong Exchanges and Clearing Limited ...

iFirm

www.cchifirm.com.hk Practice Manager 1. CRM Contact Database Practice Manager’s CRM Contact Database provides you with a central searchable record of all your client information. The most up-to-date c ...

iFirmPracticeManagement_Brochure

www.cchifirm.com.hk Practice Manager 1. CRM Contact Database Practice Manager’s CRM Contact Database provides you with a central searchable record of all your client information. The most up-to-date c ...

iFirmPracticeManagement_Brochure_1

www.cchifirm.com.hk Practice Manager 1. CRM Contact Database Practice Manager’s CRM Contact Database provides you with a central searchable record of all your client information. The most up-to-date c ...

Prize_Winner_Final

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Merit Team no. Team Leader Members S009 Li Po Jan Eugene Chan T ...

tfp140303s

HKICPA seminar: Why an initial interview with the IRD is so important Programme Code: TFP140303S When a person or a company is selected as a target for a field audit or tax investigation by the Field ...

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Form PA-CIMA Oct 2024 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the 2024 mutual examination paper exemption agreeme ...

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Form PA-AIA Jun 2013 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the transitional arrangements of the agreement for m ...

130423

COSO’s updated Internal Control – Integrated Framework About the topic Updated internal control guidance, Internal Control – Integrated Framework:2013 (Framework), issued by the Committee of Sponsorin ...

121203

Financial Services Interest Group (FSIG) Lunch Seminar Investing in PRC through Qualified Foreign Institutional Investors (QFII) Scheme /RMB Qualified Foreign Institutional Investors (RQFII) Scheme Sp ...

coe_conflicts

30 March 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Changes to the Co ...

A2

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

120321

Issues Affecting Expert Witnesses About the topic The world of the expert witness is constantly evolving and recently a number of issues have impacted on the role of the expert. Michael Cohen, chairma ...

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Our Ref.: C/EC Sent electronically through the IFAC Website (www.ifac.org) 20 January 2012 International Ethics Standards Board for Accountants International Federation of Accountants 545 Fifth Avenue ...

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 ...

careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

june

1 Minutes of the 193rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 June 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

sub-ir-bill

6 July 2011 By fax (2121 0420) and by hand Our Ref.: C/TXG, M78134 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislative Council Building 8 Ja ...

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 ...

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 ...

iaasb-strategy-work-prog

1 By electronic submission 4 April 2011 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...

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 ...

september

1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

risk-fr-environment

18 icaew.com/fsf A changing risk and financial reporting environment Risk & Regulation change to an insurance company’s operating model as well as to the supporting systems, processes and controls ...

july

1 Minutes of the 183rd meeting of the Financial Reporting Standards Committee held on Tuesday, 6 July 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

wl_businessfinance

44 JULY 2010 ACCOUNTANCYMAGAZINE.COM WORKING LIFE BUSINESS FINANCE Good news – the manufacturing sector has eased itself out of recession according to the Chartered Institute of Purchasing and Supp ...

speech

1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Speech by Mr CHU Yam-yuen JP, Commissioner of Inland Revenue 15 April 2010 (Thursday) Deb ...

budget2010_review

1 Budget forum 2010-11 on 24 February 2010 at the Institute's Training Centre Summary of discussion 1. In the budget day forum at the Institute, the discussion ranged over a wide area. In his pres ...

fraa-06

1 Issue 6 (January 2010) Dear members, Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme 1. T ...

ed-ifrs1-ifrs7

November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...

2nd-submission

By email and by post 21 October 2009 Our Ref.: C/RIF, M66227 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review – 2nd ...

I2C-IncomeTax

27 April 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INCOME TAX Comments to be received by 10 July 2009 The Hong Ko ...

Sub-Staff_Guidance

Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...

StandardCharteredBank

-----Original Message-----From: Hau, Yee Mann [mailto:Hau.Yee-Mann@sc.com] Sent: Friday, April 03, 2009 10:33 AM To: P.T. Comment Letter Cc: Razvi, Saleem; Yee, Charles; hkab.scb@standardchartered.com ...

I2C-ED10-CFStatement

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...

I2C-ED10_Consolidated-Financial-Statement

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...

I2C-ED10_Consolidated-Financial-Statement

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...

acc_I2C_IFRS7_13Jan09.pdfI2C-ED10_Consolidated-Financial-Statement

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...

PA-Submission

Our Ref.: C/FRSC Sent electronically to constitutionreview@iasb.org 17 October 2008 IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Attention: Ms. Tamara Oyre, Assistant Corporate Secr ...

IC-ISA501andISA520

By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

SevenDeadly

When was the last time you sat through a great presentation? No, not just a presentation that didn’t bore you, but one that actually made you want to listen,made you think, perhaps even brought a wry ...

ISA_510_530

1 By e-mail 6 November 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...

Draft_Amendments_to_Constitution_and_Preface

ENLARGING THE IFRIC Proposed Amendments to the IASC Foundation Constitution and the Preface to International Financial Reporting Standards International Accounting Standards Committee Foundation Comme ...

ED-Constitution-n-Preface

ENLARGING THE IFRIC Proposed Amendments to the IASC Foundation Constitution and the Preface to International Financial Reporting Standards International Accounting Standards Committee Foundation Comme ...

Parent_and_money_Eng_Press_release

1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...

sas010

SAS 010 (September 94) 1 STATEMENT OF AUDITING STANDARDS 010 THE SCOPE AND AUTHORITY OF AUDITING PRONOUNCEMENTS (Effective for audits of financial statements where auditors follow Statements of Auditi ...

14a

Feature 78 THE HONG KONG ACCOUNTANT DECEMBER 2004 Exclude me in: when is an exclusion clause not an exclusion clause? An exclusion clause is the last recourse of the negligent. It seeks to be the safe ...

consulation

Our Ref.: C/EPLM, M29344 17 August 2004 Mr. Stuart Stoker, Secretary, The Law Reform Commission of Hong Kong, 20/F, Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong. Dear Mr. Stoker, Consultatio ...

HKPoly U_30-Oct-02

Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...

231203e

-1 -To: News/Business Editor 23 December 2003 (FOR IMMEDIATE RELEASE) Hong Kong Society of Accountants’ announcement following finalisation of the revised International Accounting Standards on financi ...

310703

-1 -BY FAX AND BY POST (2878 1670) Our Ref.: C/IPC, M20943 31 July 2003 Mr. Raymond Li Executive Director (Banking Development), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong Kong. Dea ...

procedural_guides_A

For Liquidators’ Bills Procedural Guide for the Taxation /Determination of Bills of Page 1 of 4 Provisional Liquidators or Liquidators by Master Procedural Guide for the Taxation /Determination of Bil ...

170303

-1 -BY FAX AND BY POST (2104 7150) Our Ref.: C/IPC, M18426 17 March 2003 Mr. D.F. Manning Official Receiver's Office, 10/F, Queensway Government Offices, 66 Queensway, Hong Kong. Dear Mr. Manning, ...

Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

s151113s & s151120s

s151113s & s151120s HKICPA seminar: Understanding Corporate Crisis Management Programme Code: S151113S /S151120S Crises that endanger corporate value and reputation can be triggered by a wide vari ...

Disciplinary proceedings in progress as at 7 October 2020

2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

FIP

Page 1 of 3 Summary of meeting with Financial Instruments Advisory Panel Extract of minutes Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Que ...

Jan 2021

Auditors may sometimes be engaged to perform audits on the financial statements of owners’ corporations in Hong Kong. The corporations’ daily operations and regulatory environment are different from c ...

rif_ms

Page 1 of 3 SUMMARY OF PUBLIC ROUNDTABLE DISCUSSION (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 18 May 2020 Time: 5:00 pm – 6:30 pm 1. S ...

cl5pie

ANNEX 1 HKAB’s Comments on IESBA Exposure Draft -Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Seq. IESBA Question HKAB Comments Overarching Objective 1 ...

Disciplinary proceedings in progress as at 31 January 2022

892 Disciplinary proceedings in progress as at 31 January 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 NG, Kwok Ching, Jeremy ...

Disciplinary proceedings in progress as at 9 September 2021

992 Disciplinary proceedings in progress as at 9 September 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

EFRAGview

1 Hong Kong Updates Exchange of Views EFRAG Board Meeting, 3 July 2018, Berlin Christina Ng, Director, Standard Setting Department About HKICPA Established by Hong Kong Law to work in the public inter ...

Disciplinary proceedings in progress as at 1 Nov 2021

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

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

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

...

Paper 1_20221013

1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...

CL1pie24

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: To: Subject: Date: Paul Walters (HK -ASR) P.T. Comment Letter PwC ...

hksae3000rev

Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other than Audits or Reviews of than A ...

hksae3000rev

Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other than Audits or Reviews of than A ...