wbsmw-jan-mar
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 ...
dec
Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...
Circular_GIG120107
Play with a Golf Professional (On Course Practice) Date: Saturday, 7 January 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. H ...
20111011-1-order
1 Proceedings No.: D-08-0342H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
0427-1
Proceedings No.: D-08-0318-H IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the ...
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 ...
out_feb
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...
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 ...
lam-order
Proceedings No.: D-08-0318-H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
acc-0110
accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...
techwatch89_5-6
5 Issue 89 • March 2010 Hong Kong to introduce a flexible, cost effective corporate rescue framework to help companies facing temporary financial difficulties. Click for the press release and the full ...
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 ...
pr-20100118e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs’ budget proposals ask government to take advantage of an improving economy to strengthen business competitiveness and famil ...
Taiyiuwah
IN THE MATTER OF a complaint against TAI YIU WAH, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Insti ...
0708
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
FRSCMS-Jul
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
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 ...
0710
-1 -Auditing and Assurance Standards Committee Meeting Summary – October 2007 The Auditing and Assurance Standards Committee (Committee) met on 30 October 2007. Members present at the meeting were: Ke ...
Dec06
Auditing and Assurance Standards Committee Meeting Summary – December 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2006. Members present at the meeting were: Carl ...
Nov04
Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...
TUE_Flyer_Jan
Technical Update Evening Introducing What is TUE and what does it aim to provide? • Enables members to interact directly with HKICPA Technical Directors and other specialists on technical matters and ...
D7
IFRIC DRAFT AMENDMENT Scope of SIC-12 Consolidation—Special Purpose Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004IFRIC Draft ...
Actuarial_Society30Apr04
1 30 April 2004 Our Ref: HKSA/Exposure Draft By e-mail (commentletters@hksa.org.hk) and fax (2865-6776) Mr Simon Riley Technical Director (Financial Reporting) Hong Kong Society of Accountants 4th flo ...
Driver & woods_130120
Driver & woods_130120 Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use o ...
Driver & woods_130112 (v3)
Driver & woods_130112 (v3) Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the ...
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 ...
388m
1 Minutes of the 388th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 8 December 2020 at 8:30 a.m. Board Room of the Hong Kong Ins ...
wga-case1-template
working financial statements bkgd 3 bkgd 2 bkgd 1 HK'000 Property, plant and equipment Non-current assets Investment in an associate Pledged bank deposits Current assets Inventories Trade receivab ...
616th_210121
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911r7_InfoSheet_21_Jul_2022_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
candidate6
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Gold Hill - Super Star CNY Order Form 2022
Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...
update279
i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...
AASC20231214
1 Minutes of the 413th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 14 December 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
candidate5
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candidate10
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update309
i Update No. 309 (Issued 6 June 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content pages Sec ...
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 ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
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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2mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...
3mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Re ...
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
techwatch20
-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...
pe-illustrative-financial-statement
Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...