pn6202
Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...
Presentation_Master
# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
21-11-13_Module_B(essay)
You don't have access right to view the details. Please login.
TFEC IR(A) No7 2018 submission 181210
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
TechWatch209
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
update145
Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...
PDI flyer_published
Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individual Voluntary Arrangements) ...
MichaelChung_compressed
!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...
NGO_Treasurers_Workshop_20180706
Presented by : Annie WONG Finance Manager, Baptist Oi Kwan Social Service Date: 6 July 2018 "CPA for NGO" social responsibility programme Planning, Budgeting and Forecasting Content 1.Relati ...
ETS_Module B
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 B
You don't have access right to view the details. Please login.
AGM-45th
You don't have access right to view the details. Please login.
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
sub_en
1 16 May 2016 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Invitation to Comment, Enhancing Audit Quality i ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
its-Apr-Jun
1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...
its-Apr-Jun
1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...
Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
cfw150612
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...
Module A _Jun14_Question
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
Module A _Jun14_Question_1
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
powerpoint
Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...
Module B 20140430 upload
You don't have access right to view the details. Please login.
cfw140610
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) This programme aims to enhanc ...
cpd-briefing
1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
submission-director-id-address
22 March 2013 Our Ref.: C/CB, M88050 Ms. Ada Chung Registrar of Companies Companies Registry 15th Floor, Queensway Government Offices 66 Queensway, Hong Kong Dear Ada, Subsidiary Legislation to be mad ...
Report-2nd SMP Quick Poll-final-130116
-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...
Circular_GIG121020_v2
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
A4b
28 (b) Attributing profits to a permanent establishment in Hong Kong of a non-resident In determining the source of a profit for Hong Kong profits tax purpose, the broad guiding principle is to see wh ...
Circular_GIG120421
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
el-120118
e Webinar on IFRS 9 Financial Instruments --SSttaattuuss aanndd wwhhaatt lliieess aahheeaadd?? Speakers Mr. Yin Toa Lee Partner, Financial Services, Ernst & Young Date 18 January 2012, Wednesday, ...
Circular_111022
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club (CWBGCC) ...
1130-1
Proceedings No.: D-08-0336C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Disciplinary Committee und ...
auditing_annex1_e
Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...
fraa-10
1 Issue 10 (September 2010) Dear Members, Operating segments: a management approach The first application of a new standard is often a challenge. In the professional standards monitoring programme, we ...
audit-firm-qc
Audit firms’ quality control The faculty has issued a new edition of Quality Control in the Audit Environment, its practical guide for firms on ISQC (UK and Ireland) 1. A hard copy of the guide is inc ...
FR_Forum08_profile
Mr. P. M. Kam Member IASB Standards Advisory Council Mr. Kam is the Group Financial Controller of Jardine Matheson Ltd. He was president of the Institute in 1999 and 2000. He is currently a member of ...
0609
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – September 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 September 2006. Members of the Commit ...
FRSCMS-Sep
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – September 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 September 2006. Members of the Commit ...
TUE_Flyer_may06
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 ...
TUE_Flyer_0602
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 ...
TUE_Flyer_Feb06
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 ...
HKICPA_Submission_ED_ISA_260
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
HKICPA_Submission_ED_ISA_260_Sept05
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
HKICPA_Submission_ED_ISA_260_Sept 05
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
submissionsIFRIC_D12D13D14
14 July 2005 By E-Mail and by Post Our Ref.: C/FRSC The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...
0501
Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...
FRSCMS-Jan
Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...
0409
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
FRSCMS-Nov
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
041209e
To: Assignment/Business Section Editor (FOR IMMEDIATE RELEASE) Hong Kong Institute of CPAs Announces Completion of Convergence of Hong Kong’s Financial Reporting Standards with the International Finan ...
2004p04
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 FO ...
0209
Financial Accounting Standards Committee Meeting summary – September 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 September 2002 and discussed the following items: ...
FRSCMS-Sep
Financial Accounting Standards Committee Meeting summary – September 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 September 2002 and discussed the following items: ...
310502-letter
-1 -By Fax and By Post (2868 5384) Our Ref.: C/EPLM, M11770 31 May 2002 Mr. G.W.E. Jones, Registrar of Companies, Companies Registry, 15th Floor, Queensway Government Offices, 66 Queensway, Hong Kong ...
310502-letter
-1 -By Fax and By Post (2868 5384) Our Ref.: C/EPLM, M11770 31 May 2002 Mr. G.W.E. Jones, Registrar of Companies, Companies Registry, 15th Floor, Queensway Government Offices, 66 Queensway, Hong Kong ...
ssap17q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-Apr-2003 SSAP 17, Property, Plant & Equipment Page 1 of 4 SSAP 17, Property, Plant and Equipment Background ...
Golf Day @ CWBGCC_130223
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
Module B (Dec 12)_Question
Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
Module D (May 10)_Question
Module D (May 10)_Question Module D (May 2010 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
Module C (Jun 11)_Question
Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
ms_rddp
Page 1 of 4 Meeting summary of HKICPA roundtable discussion Date: 11 May 2021, Tuesday Time: 4:00 p.m. – 7:00 p.m. IASB Discussion Paper (DP) on Business Combinations under Common Control (BCUCC) Erne ...
246
1 Minutes of the 246th meeting of the Financial Reporting Standards Committee held on Wednesday, 7 November 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...
1348F_5June2019_DC order_Redacted
* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...
IAP_paper1_20230427
Paper 1 1 Background Insurer P underwrites a portfolio of insurance contracts with participation features that will qualify for the variable fee approach under IFRS 17 (VFA Contracts). The underlying ...
Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited
Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17 ...
20231212281
1 Minutes of the 281st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Ho ...
update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
update097
i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
ED-IncomeTaxIG
INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...
ED-ED9-IASB
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
IASB_ED9
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
ias39fg-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...
ssap26
SSAP 26 (August 2001) 1 SSAP 26 STATEMENT OF STANDARD ACCOUNTING PRACTICE 26 SEGMENT REPORTING (Issued February 2000 and revised August 2001) The Standards, which have been set in bold italic type, sh ...
ED-IASs39fv240404
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...
A_WK2_Guidance Notes (Dec10)_1
A_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
A_WK2_Guidance Notes (Dec10)
A_WK2_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
Module 10
Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...
ssab4
HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...
ab6
AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...
update140
Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
update137
Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...
ETS_Module D
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 ...
ETS_Module D
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 ...
hksqc1cfd
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...
20121204_ModuleA_Essay
You don't have access right to view the details. Please login.
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
ETS_Module D
You don't have access right to view the details. Please login.
ETS_Module D
You don't have access right to view the details. Please login.