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TF event (17 09 19) flyer_final_190618154330

New DIPNs on deductions on R&D expenditure, health insurance premiums under VHIS, and deferred annuity premiums and TVC Programme Code: SCPD19091701 About the topic The Hong Kong SAR Government ha ...

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1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...

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1554_MS_BankingIssueSeries2019_190918

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RIF event (14

British Virgin Islands: What professionals need to know about the latest business substance, beneficial ownership and anti-money laundering developments Event code: SCPD19101402 About the topic Speake ...

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WSHP19092301_24_190827141059

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...

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Corporate Finance Series (Sep - Nov 2019)_v2

10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...

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Corporate Finance Series (Sep - Nov 2019)_v2_190906103405

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1554_MS_BankingIssueSeries2019_190923

1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...

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Corporate Finance Series (Sep - Nov 2019)_v2_190906103331

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1554_MS_BankingIssueSeries2019_190923

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Corporate Finance Series (Sep - Nov 2019)_v2_190906103314

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1008r14_PD_CFS_190925

1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...

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RIF event (14

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1554_MS_BankingIssueSeries2019_190925

1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...

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TF event (23

Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part 2 Programme Code: SCPD19102301 About the topic The Inland Revenue Department (IRD) published the three long- ...

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RIF event (14

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1554_MS_BankingIssueSeries2019_190925

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TF event (27

Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...

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TF event (31

Transfer pricing DIPN series – DIPN 58: TP documentation and CbCRs Programme Code: SCPD19103102 About the topic Proper transfer pricing (TP) documentation to effectively demonstrate the arm’s length n ...

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RIF event (14

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Liflyer_re

An IFRS/HKFRS 17 Insurance Contracts workshop for life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish to d ...

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Liflyer_re_190918172215

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1008r14_PD_CFS_190925

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RIF event (14

Antecedent Transactions: Onshore and Offshore Updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...

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TF event (23

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1008r14_PD_CFS_190925

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giflyer_re_190918171505

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...

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giflyer_re

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joint FIG-RIF event (30

Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...

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TF event (04

Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...

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joint FIG-RIF event (30

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joint FIG-RIF event (30

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TF event (31

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TF event (04

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TF event (27

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RIF event (14

Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...

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GI_flyer_191104103113

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GI_flyer_191104102936

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Flyer_final_191105151053

Page 1 of 3 Cathay Pacific City tour and networking lunch for young members (re-run) Interested to understand more about the state-of-the-art aviation training facilities, architecture and operations ...

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HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Economic Subst ...

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TF event (03

Update on Economic Substance Law - BVI Programme Code: SCPD20010301 About the topic The OECD issued "Resumption of Application of Substantial Activities Factor to No or only Nominal Tax Jurisdict ...

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1008r14_PD_CFS_190925

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TF event (27

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TF event (10

Is it still possible to claim offshore in Hong Kong? Programme Code: SCPD20011001 About the topic Hong Kong has adopted the territorial principle of taxation such that only Hong Kong sourced profits s ...

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RIF event (21

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

HKICPA_AML_Enforceable_GLs_Feb2018_20180228

February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...

Release Date: 2018-02-27

File Type: pdf | Size: 747 KB

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

ed2

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...

Release Date: 2017-02-01

File Type: pdf | Size: 689 KB

i2c_law

9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Release Date: 2015-06-09

File Type: pdf | Size: 642 KB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

Release Date: 2014-05-21

File Type: pdf | Size: 742 KB

budget_proposal_2005_2006

Composition of the HKICPA Taxation Committee 2004 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood Members: Ms. Deborah Annells Dr. Chan Koon Hung Ms. Florence Chan Dr. ...

Release Date: 2005-01-06

File Type: pdf | Size: 504 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

Release Date: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

Release Date: 2003-06-27

File Type: pdf | Size: 471 KB

ed_rtt

International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Exposure Draft February 2022 Comments due: June 20, 2022About the IESBA The International Ethics ...

File Type: pdf | Size: 500 KB

ed_nas

International Ethics Standards Board for Accountants Proposed Revisions to the Non-Assurance Services Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The I ...

File Type: pdf | Size: 1 MB

ed_fees

International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...

File Type: pdf | Size: 816 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

File Type: pdf | Size: 1 MB

HKBN Handbill 20240930 ENG

File Type: pdf | Size: 1 MB

HKBN Handbill 20250131 ENG

1000M 1000M 1000M 家居寬頻連以下四選一服務組合1000M 1000M 1000M 1000M 1000M 家居寬頻連以下三選一服務組合Optional value Optional value Optional value Optional value -added services added services added services added services add ...

File Type: pdf | Size: 2 MB

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

Release Date: 2019-03-25

File Type: pdf | Size: 6 MB

update212

i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

Release Date: 2010-04-06

File Type: pdf | Size: 1 MB

hkas39

Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...

File Type: pdf | Size: 901 KB

ed_570

International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...

File Type: pdf | Size: 1 MB

24

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2013-10-09

File Type: pdf | Size: 464 KB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

Release Date: 2013-07-18

File Type: pdf | Size: 18 MB

cpa-aus-faq

1 2010 Mutual Recognition Agreement (MRA)Mutual Recognition Agreement (MRA)Mutual Recognition Agreement (MRA)Mutual Recognition Agreement (MRA)Mutual Recognition Agreement (MRA)Mutual Recognition Agre ...

Release Date: 2010-06-30

File Type: pdf | Size: 213 KB

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TF event (17 09 19) flyer_final_190618154330

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918

RIF event (14

WSHP19092301_24_190827141059

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918

WSHP19092301_24_190827141147

Corporate Finance Series (Sep - Nov 2019)_v2

Corporate Finance Series (Sep - Nov 2019)_v2_190906103405

1554_MS_BankingIssueSeries2019_190923

Corporate Finance Series (Sep - Nov 2019)_v2_190906103331

1554_MS_BankingIssueSeries2019_190923

Corporate Finance Series (Sep - Nov 2019)_v2_190906103314

1008r14_PD_CFS_190925

RIF event (14

1554_MS_BankingIssueSeries2019_190925

TF event (23

RIF event (14

1554_MS_BankingIssueSeries2019_190925

TF event (27

TF event (31

RIF event (14

Liflyer_re

Liflyer_re_190918172215

1008r14_PD_CFS_190925

RIF event (14

TF event (23

1008r14_PD_CFS_190925

giflyer_re_190918171505

giflyer_re

joint FIG-RIF event (30

TF event (04

joint FIG-RIF event (30

joint FIG-RIF event (30

TF event (31

TF event (04

TF event (27

RIF event (14

GI_flyer_191104103113

GI_flyer_191104102936

Flyer_final_191105151053

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

TF event (03

1008r14_PD_CFS_190925

TF event (27

TF event (10

RIF event (21

Module D Taxation Part 2

update071

HKICPA_AML_Enforceable_GLs_Feb2018_20180228

qa-report2016

qa-report2016

ed2

i2c_law

ed_disclosure

budget_proposal_2005_2006

pn820

pn820

ed_rtt

ed_nas

ed_fees

rif_smerfi

HKBN Handbill 20241130 ENG

HKBN Handbill 20240930 ENG

HKBN Handbill 20250131 ENG

update203

update212

update124

dp-extractive-activities

hkas39

ed_570

24

cef-fr-handout

cpa-aus-faq

1363_PD_Risk Management Series_Jan2019