CCPD18051901_Summary by Chair
English Summary of the presentation given by Mr. Hu on Anti-tax Avoidance in China Presented by : William Chan Venue: Diamond Ballroom, The Ritz-Carlton Hong Kong, International Commerce Centre, 1 Aus ...
Issue 9_170418
Forensic Update News from your forensics interest group -ForensIG Issue no. 9 (April 2017) Highlights In this issue, we feature: Corruption Perceptions Index Recap of the Forensic debate and spring ...
HKModBErrata2017CLP_clean_1
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
HKModBErrata2017CLP_clean
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
w160612j
HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...
news_7_160505
Forensic Update News from your forensics interest group -ForensIG Issue no. 7 (May 2016) Highlights In this issue, we cover: Change of the management committee Upcoming and recent events Useful new ...
w151004j
HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...
150520
Removal of liquidators under BVI law About the topic Knowledge of the law and practice of insolvency in the British Virgin Islands (BVI) is important for insolvency practitioners doing cross-border wo ...
order-reason-1119
Proceedings No.: D-11-0589C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
KELLER
Offer vaild until 9 November 2014 Keller GGs -Germany's finest dry Rieslings After few years of requests and despite the microscopic production of these wines, we are very glad to present you the ...
s140904s
HKICPA seminar: Director's duties under the new Companies Ordinance Programme Code: S140904S The enactment of the new Companies Ordinance ushered in a new era with the implementation of an ‘Object ...
order-0528a
1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...
recollections
1970s Enactment of Professional Accountants Ordinance paves way for the establishment of Hong Kong’s rst statutory professional accounting body – Hong Kong Society of Accountants. Ocial opening of t ...
order-0614
Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...
jan
1 Minutes of the 189th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 January 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
hkfrs-9
HKFRS 9 Financial Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summ ...
fraa-09
1 Issue 9 (May 2010) Dear members, Educational points identified from reviews of published financial statements – HKAS 16 and HKAS 40 1. This alert summarizes common issues noted on accounting for pro ...
flyer201005
CPA Basketball Competition 2010 Period Saturday, 22 May 2010 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May and June 2010. Venue Shek Tong Tsui ...
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 ...
syl-pc-law-v1
Paper PC-Law Page 1 P:\E&T\PEF\PC_EXAM\SYLLABUS\2009\December 2009\Law.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC- ...
HKICPAStaffSummary-Amend_HKFRS7
Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...
HKICPAStaffSummary-HK_IFRIC_Int18
HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
PR-LeasesPreliminaryViews
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 19 March 2009 IASB and FASB launch public c ...
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Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Control ...
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HK(IFRIC)–Int 16 Hedges of a Net Investment in a Foreign Operation HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for ...
HKICPA_IFRIC_Int15
HK(IFRIC)–Int 15 Agreements for the Construction of Real Estate HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...
PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
IASBFASB_PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-IASBFASB
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-RE
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
HKICPAStaffSummaryofHKAS27
HKAS 27 (Revised) Consolidated and Separate Financial Statements HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...
Basketball_Cir2008
CPA 2008 Basketball Competition Dates Sunday, 11 May 2008 (1st match) Depending on the number of participating teams, matches will be held in the weekends of May and June 2008 Venue Shek Tong Tsui Spo ...
PR0327
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PR-EB
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PaulChow
1 Remarks at The Hong Kong Institute of Certified Public Accountants Annual Award and Graduation Ceremony 2007 by Mr. Paul Chow Chief Executive of Hong Kong Exchanges and Clearing Limited Hong Kong Co ...
0610
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – October 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 October 2006. Members of the Committee ...
FRSCMS-Oct
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – October 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 October 2006. Members of the Committee ...
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
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Auditing and Assurance Standards Committee Meeting Summary – May 2005 The Auditing and Assurance Standards Committee (Committee) met on 25 May 2005. Members present at the meeting were: Carlson Tong ( ...
020905e
-1 -To: New/Business Editor 5 September 2002 (For IMMEDIATE RELEASE) HKSA Issues a revised Standard on Income taxes and two related Interpretations The Hong Kong Society of Accountants (HKSA) has rece ...
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mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...
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377au
1 Minutes of the 377th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 10 September 2019 at 8:30 a.m. Board Room of the Hong Kong ...
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Module A _Jun 18_Question
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Module A _Jun 18_Question
Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
20141125_ETS_B_S4
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Appendix 4 (IAESB-IES-3)
Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...
MPS_Module B_Part 1_Upload
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pr-20151224-en
1 A Plus media alert Dear editors and reporters: The FinTech race In the December issue of A Plus, we look at how financial technology will transform Hong Kong's financial services industry, Hong ...
Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
glossary
General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...
July 2015 media alert (Eng)
July 2015 media alert (Eng) 1 A Plus media alert Dear editors and reporters: HKICPA chief executive on future overhaul The July issue features an interview with Raphael Ding, China's volatile stoc ...
sub_bc20
Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
dig131026
Let's party! Come join the dance fun night to have a glimpse of different types of Ballroom Standard dance and Latin dance. Jazz and funk dance will also be featured. Dancing is one of the most po ...
Appendices
132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
212247 HKICPAEng ESSfinal version
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Eng Annual Report 2021
TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...
Module D 6th Edition Learning Pack_Part 3
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1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
1029_PD_SpecialistProgTaxation_flyer_2017
HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...
ifac-s-m-practices-forum
The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...
1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
Organic Gardens 2024 Price List
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
Organic Gardens offer to Dec 2023
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR18110302 Language English/ Cantonese Event name CPA Football Competition 2018-19 Contact Ms. Betsy Liang on 2287 7009 / betsyliang@hkicpa.org.hk o ...
ma-0411-en
1 A Plus media alert Dear editors and reporters: Starbucks CPA The April issue of A Plus features Coffee Concepts' head of operations, Internet financing in China, president of the International A ...
1411 media alert (Eng)
1411 media alert (Eng) 1 A Plus media alert Dear editors and reporters: CPAs on Shanghai-Hong Kong Stock Connect The November issue of A Plus is out now, looking into how the stock connect scheme is s ...
LPMA_6thEdition
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FE Dec 18 Paper IQuestion
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Techsource_July 2018_accounting
Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Autumn 2018 Revenue from Contracts with Customers – Five steps to recognise revenue Introduction Hong Kong Financial Reporting Standar ...
Exam Technique Seminar_Module C
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 sho ...
QPCAC_2016_Case_Question_PRC_1
Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...
QPCAC_2016_Case_Question_PRC
Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...
1
(I) Part B – Sample policies for sole practitioner with no staff Relevant sections in 2006 edition Relevant standards Key updates in 203 edition Managing professional risk (Monitoring compliance) HKS ...
ed_rate
Request for Information March 2013 Comments to be received by 30 May 2013 Rate RegulationRequest for Information Rate Regulation March 2013 Published by the International Accounting Standards Board Re ...
ED-RR-Activities-IE
Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...
techwatch78
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 ...
techwatch76
Issue 76 •January 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
Module D (Dec10)_Answer
Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...
Module D (Dec10)_Answer_1
Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...
631st_220210_Strategy_Day
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FE (Jun 18) Paper II_Answer
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Exam Technique Seminar_Module C
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CPD_record-form_specimen_pie
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
651st_16 November 2023
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CPD_record-form_specimen_v3_support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
CPDrecordformspecimenv31support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
655th_Strategy Day_2 February 2024
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HKICPA Eng Annual Report 2023
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HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...