Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...
update146
i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...
update121
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Module B Supplement 20162_3
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_1
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
edimprov5
May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...
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Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...
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December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
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December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
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December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
tb14
TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...
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HKAS 21 Revised August 2020September 2022 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES Copyright 2 HKAS 21 (2022) ...
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i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
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SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
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Event Detail - MyCPA Event Information Event code VOHK19062001 Language Cantonese / Mandarin Event name Delegation to Huizhou 香港與內地中小型會計師事務所粵港澳大灣區交流活動-惠州訪問團 CPD hours 4.0 Contact Ms. Karina Yeung at 2 ...
Event Detail - MyCPA
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HKICPA announces findings from survey on accounting talent supply. Advocates the inclusion of accounting profession in the “Talent List” to alleviate talent shortage and promote economic development
The Hong Kong Institute of Certified Public Accountants (HKICPA) conducted a survey to gain insights from members into the current state of talent supply within the accounting profession in Hong Kong ...
Auditing and Assurance
This webpage has been specially created to assist members to access technical publications and keep updated with the auditing and assurance pronouncements. The Institute HKICPA Members’ Handbook Volum ...
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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 ...
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i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
ETS_Module B_final
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 pur ...
ETS_Module B_final
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2
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...
Notes to Team Representative
Last updated: 28 May 2018 P:\E&T\AAOSET(JK)\Exams\2018 Exams\20181\Marking School\Notes\_18.05.28.docx 1 Marking School – Role: Each Team Representative (TR) leads a team of markers to perform ma ...
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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 ...
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 22 December 2017
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Disciplinary Proceedings in progress as at 1 December 2017
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Disciplinary Proceedings in progress as at 11 October 2017
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Disciplinary Proceedings in progress as at 10 October 2017
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Disciplinary Proceedings in progress as at 9 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
S161011S
HKICPA seminar: Shareholders' Protection in Private Companies Program Code: A minority shareholder in a private company who is being treated in an unfairly prejudicial manner can seek reliefs fro ...
cfw160620
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...
cfw160620ext
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...
160526
Fraud and Asset Tracing -Law and Practice About the topic As part of the asset tracing process, very often liquidators are faced with decisions on whether litigation involving commercial fraud should ...
cfw160620old
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...
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TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...
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Business Proposal Writing Vivien Ho 1.1 What is a business proposal? •A type of report which provides suggestions to solve the problems identified. •Its purpose is to persuade the readers to follow an ...
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Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
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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 ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
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HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-20151 Business Proposal Writing 15.11.2014 Vivien Ho 1.1 What is a business proposal? • A type of report which ...
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Bulk purchase discount Hong Kong Master Tax Guide 2014/15 (23rd Edition) -by Deloitte Discount price: HK624 (original: HK780) The tax guide provides comprehensive and up-to-date explanation of Hong Ko ...
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CPA Table Tennis Competition 2014 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 4 October 2014 2:00 pm – 8:00 pm Men's Singles & Men' ...
140716
Misfeasance as an alternative to fraudulent trading About the topic Fraudulent trading is difficult to prove. So are there alternatives? Arguably, the only feasible alternative is a claim for breach o ...
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HKICPA/HKIoD joint seminar: New Hong Kong Companies Ordinance Programme Code: S140623 Date Monday,, 23 June 2014 Time 6::30 p..m.. – 9::00 p..m.. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
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Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...
CFW130513
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: ) This programme aims to enhance the fin ...
Cir_TTC1209_v3
CPA Table Tennis Competition 2012 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 7 October 2012 9:30am – 1:30pm Second match day: 14 October 2012 11:00am ...
hkex
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Tuesday, July 10, 2012 7:01 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IASB Exposure Draft of Annual Improvements to I ...
Cir_TTC1108
CPA Table Tennis Competition 2011 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 20 August 2011, Saturday 2:00 pm – 8:00 pm Second match day: 10 Septembe ...
w110603
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...
pr-offsetting
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
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Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...
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Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...
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i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iii Passing Criteria fo ...
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1 New Books in Library (Mar 2010) Auditing and Assurance Title /Author: Auditing leadership : the professional and leadership skills you need /Brian D. Kush Publisher: Hoboken, N.J. : John Wiley & ...
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Annual Report 2009 (Year ended 31 December 2009)Compliance DepartmentRegulating professional conduct 1Dealing with complaints 2Case statistics 3Disciplinary function 4Promoting professional 5behaviour ...
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Annual Report 2009 (Year ended 31 December 2009)Compliance DepartmentRegulating professional conduct 1Dealing with complaints 2Case statistics 3Disciplinary function 4Promoting professional 5behaviour ...
100118
Annual Report 2009 (Year ended 31 December 2009)Compliance DepartmentRegulating professional conduct 1Dealing with complaints 2Case statistics 3Disciplinary function 4Promoting professional 5behaviour ...
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1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
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Paper PC-Auditing Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Auditing 1. The theory, nature, purpose and scope of a ...
Exposure Draft 2009
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
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5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 33 – SIMPLIFYING EARNINGS PER SH ...
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5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 33 – SIMPLIFYING EARNINGS PER SH ...
rif080529
Registration To register: Online registration (recommended): click here or visit www.hkicpa.org.hk By post or by fax: Complete the attached reply slip and return it to the Institute on or before 26 ...
080529
Registration To register: Ø Online registration (recommended): click here or visit www.hkicpa.org.hk Ø By post or by fax: Complete the attached reply slip and return it to the Institute on o ...
080529
Registration To register: Ø Online registration (recommended): click here or visit www.hkicpa.org.hk Ø By post or by fax: Complete the attached reply slip and return it to the Institute on o ...
080529
Registration To register: Ø Online registration (recommended): click here or visit www.hkicpa.org.hk Ø By post or by fax: Complete the attached reply slip and return it to the Institute on o ...
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 ( ...
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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 ...
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 ...
procedural_guides
Our Ref.: L/M No. (7) to SC 101/16/28 Tel. No.: 2825 4600 Fax No.: 2524 4860 30 April 2003 The President Insolvency Interest Group Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre Q ...
procedural_guides_cover
Our Ref.: L/M No. (7) to SC 101/16/28 Tel. No.: 2825 4600 Fax No.: 2524 4860 30 April 2003 The President Insolvency Interest Group Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre Q ...
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mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
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Cir_TTC1310 (rv) CPA Table Tennis Competition 2013 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 6 October 2013 9:00am – 3:00pm Men's Singles ...
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ETS_Module B_final
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20220913273
1 Minutes of the 273rd meeting of the Financial Reporting Standards Committee held on Tuesday, 13 September 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. ...
20240223282
1 Minutes of the 282nd meeting of the Financial Reporting Standards Committee held on Friday, 23 February 2024 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hon ...
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Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
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Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...