TFEC_IR(A)_No
TFEC_IR(A)_No 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) (No.6) Bill 2017, Legi ...
Module C (Dec 13)_Answer_1
Module C (Dec 13)_Answer_1 Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at as ...
Module C (Dec 13)_Answer
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Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
exp-eng
Agenda Background FATF recommendations to accountants Professional bodies’ guidance for accountants regarding ML Hong Kong ordinances Customer due diligence (CDD) and recordkeeping for accounting prof ...
ms2711
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...
Mod D (Jun 11) Student Notes
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Mod D (Jun 11) Student Notes_1
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COVID-19_Pandemic_Survey_for_PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
snp_mc
IFRS Practice Statement Exposure Draft May 2021 Snapshot Management Commentary This Snapshot provides an overview of the Exposure Draft Management Commentary published by the International Accounting ...
1789_ET_SSG_booklet2021-22_06052022
Table of Contents Event Programme 1 Adjudication Panel and Competition Advisory Group 2 Reviewers of Business Proposals and Speakers of Webinars 3 Introduction 4 The Case – Bonjour Holdings Limited 5 ...
Panelists_Report_Module_D_(Jun_16)_Final
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D-17-1249F_DC order_ 6 Mar 2019_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
2022-23 Programme Book
Table of Contents HKICPA Accounting and Business Management Case Competition 2022-23 Event Programme 1 Adjudication Panel and Competition Advisory Group 2 Reviewers of Business Proposals and Speakers ...
CL3pir15
1 Follow-up Questions on Consultation on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers – HKAB Responses Seq. Request for Information /Questi ...
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
COVID-19_Pandemic_Survey_for_PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
Mainland of China
Through ongoing communications with Mainland authorities and regulators, the Institute focuses on helping members stay on top of developments, and ensuring that their views are heard and addressed. Ou ...
QP_Affiliate_Club_Info_Amendment_Form_2017
QP Affiliate Club Information Amendment Form Personal Data (Privacy) Ordinance: All information collected in this form will only be used for the purpose of the administration of the QP Affiliate Club ...
i2c_ifrs9
27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...
Past Events (2014)
Past Events (2014) DateTopicNature of Activity 24 Nov 2014 Tips on dealing effectively with Hong Kong tax audits and investigations Seminar 5 Nov 2014 International tax planning Seminar 16 Sep 2014 In ...
Website_results 2016
CPA Badminton Championship 2016 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : MAN Ting Fai, Eric 文廷暉3rd Runner Up : WONG Chung Tai, Ste ...
Website_results 2015_1
CPA Badminton Championship 2015 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : CHENG Kei Lai, Kenny 鄭基禮3rd Runner Up : LO Ho Yin, Anthon ...
Website_results 2015
CPA Badminton Championship 2015 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : CHENG Kei Lai, Kenny 鄭基禮3rd Runner Up : LO Ho Yin, Anthon ...
2013-14 Gradution ceremony and top students
Professional Diploma in Insolvency 2013-2014 Congratulations to the 13 candidates who have successfully completed the Professional Diploma in Insolvency 2013-2014. Graduates may now use the titles SQ ...
QP Affiliate Club Information Amendment Form
Personal Data (Privacy) Ordinance: All information collected in this form will only be used for the purpose of the administration of the QP Affiliate Club membership application on which students are ...
QP Affiliate Club Information Amendment Form
Personal Data (Privacy) Ordinance: All information collected in this form will only be used for the purpose of the administration of the QP Affiliate Club membership application on which students are ...
lee-ki-young
Page 1 Disclosure framework How to reduce disclosure overload and duplication Ki Young Lee Partner, Ernst & Young Korea Page 1 Contents Setting disclosures – standard setters How to reduce disclos ...
i2c_investment
4 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC DISCUSSION PAPER INVESTMENT PROPERTY Responses to be received by 1 February 20 ...
srf-121206
Forum on proposed changes to auditor regulation and professional liability Date: 6 December 2012 Time: 6:00 p.m. – 8:00 p.m. Venue: HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East ...
KM_Wong
From: KM Wong To: Ms. Connie Szeto Sent: 19 June 2012 Dear Ms. Connie Szeto, Companies Bill (clause 399) I am writing to you to express my deep concern on above. I am not an accountant in public pract ...
A2c
25 (c) Implication of Board of Review case D45/09 The Institute would like to seek the IRD‟s view on the decision of the Board of Review in the case D45/09. Specifically, the Board in that case reache ...
pr_smeqa
Welcome to the website of the IFRS Foundation and the IASB 2011 IFRS Foundation. Terms & Conditions Comments invited on two draft Q&As for the IFRS for SMEs 21 November 2011 The SME Implement ...
I2C-ifrs9efdate
9 August 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MANDATORY EFFECTIVE DATE OF IFRS 9 Comments to be received by ...
cf2011
Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...
qeb-2010
QUALIFICATION AND EXAMINATIONS BOARD Terms of Reference Introduction Matters pertaining to examinations are prescribed in By-Laws 37 and 40 of the Professional Accountants Ordinance. Notwithstanding t ...
special-topics-june
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info-stat
Dear Member, Revision to Statement 1.500 (August 2010) Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 and 37 on the c ...
300610
Taxation Interest Group (TIG) Objectives of the Taxation Interest Group (TIG) (i) To provide a forum for exchanging views and discussing matters of common interest or concern in the field of Hong Kong ...
physical fitness class_info
Physical Fitness Class (organised by HKICPA Dragon Boat Interest Group) 12 sessions of Physical Fitness class will be held as below: Date: 6 January – 31 March 2010 (every Wednesday except 17 February ...
special_topics
1 Final Examination – December 2009 Session List of Special Topics The following topics have been designated as special topics. This means that at least 70% of the Final Examination will be based on t ...
examMatter
Examination matters Prospective CPA Issue No. 48 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 Confidentiality of unseen additional questions in QP workshops Candidates t ...
S090218
6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...
S090218
6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...
IR_ICAEW_CE_Message
A MESSAGE FROM THE CHIEF EXECUTIVES OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES AND THE HONG KONG INSTITUTE OF CPAs Dear Colleague Many members of the Institute of Chartered Account ...
new_initiatives
New Initiatives to Help Members! The Standard Setting Department has recently launched the following 2 new initiatives to help members to understand new and proposed changes in Standards: (1) HKICPA S ...
Cyberport
Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...
Cyberport
Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...
AML_current
1 (ii) Current anti-money laundering/anti-terrorist financing legislation in Hong Kong The main legislation enacted in Hong Kong to address the problems associated with money laundering and terrorist ...
IFAC_ED_IAE
25 November 2005 By e-mail and by post Our Ref.: C/EC IFAC Ethics Committee 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Attention: Ms. Jan Munro Dear Sirs, IFAC ED of Proposed Revised ...
SHK 14-Sep-02
-sL1N J!r.1 lJGj jK;. IrP. PERTIESLT O. 14th September, 2004 Mr. Simon Riley Technical Director (Financial Reporting) Hong Kong Institute of Certified Public Accountants By POBt & 4th Floor Tower ...
stu_card
01/03 REPLY SLIP (For students without a HKICPA Affinity Credit Card) To: Ms. Helen Wong Office Hour: Assistant Director (Education & Training), Mon. to Fri. Hong Kong Institute of Certified Publi ...
010404
BY HAND Your Ref.: B9/32C(2003) Pt.18 1 April 2004 Our Ref.: C/IPC, M26649 Mr. Edmond Lau, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, ...
ias19
To: HKSA members All other interested parties HKSA Invitation to Comment on International Accounting Standards Board Exposure Draft: Limited Revision To IAS 19, Employee Benefits Comments to be receiv ...
HKMBST15_CH03 May 2015_updated(page 97)
HKMBST15_CH03 May 2015_updated(page 97) 3: Financial analysis and strategy Part B Executive management 97 3 Evaluating financial strategy Topic highlights Some of the business's objectives will h ...
DBIG -110810 (Abalone dinner)
DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...
sc2020e
Update on Standard Convergence (30 September 2021) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. ...
pr_193
30 May 2019 IASB proposes to update Conceptual Framework reference in IFRS 3 The International Accounting Standards Board (Board) has today published for public consultation proposed narrow-scope amen ...
CO-rewrite - non transitional QA
Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...
CO-rewrite - non transitional QA
When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...
1sme23c
From: Gillian HT CHAN/FSB To: P.T. Comment Letter Cc: Sam KT CHAN/FSB Subject: INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Date: 2022年9月20日1 ...
cl1_wkp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...
01tp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressi ...
imp11cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards -Volume 11 Date: Friday, 22 September 2023 ...
CL1pir9
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Friday, 2 June 2023 5:25:20 pm ...
CL1pir15
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers Date: Mond ...
cl_01meth
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standar ...
CL1_td1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation To Comment On IFRS Interpretations Committee Tentative Agenda Decision Date: Friday, 22 September 2023 12:32:09 pm Attachments: im ...
CL1suv
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Request for Information: Consultation on Agenda Priorities Date: Tuesday, 9 May 2023 4:40:45 pm Attachments: im ...
cl1_tad917
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Friday, 24 March 2023 4:40:53 pm Attachments: image0 ...
9cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft Date: Friday, 24 March 2023 4:41:42 pm Attachments: image001.png image002.png image003.png image ...
swp01
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024– 2027 Date: Thursday, 20 April 2023 5:24:53 pm ...
1fice
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft Date: Monday, 11 December 2023 6:21:52 pm Attachments: image001.png image002.png image003.png im ...
cl1_wkp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...
Part 9
Application of section 379 when the holding company was a wholly owned subsidiary Answer The requirement to prepare consolidated financial statements set out in section 379(2) applies to companies whi ...
Part 9
If the reporting entity is a wholly owned subsidiary of another body corporate Answer The requirement to prepare either company-level or consolidated financial statements is set out in section 379 of ...
Part 9
Identifying the relevant accounting standards when a company that is not a holding company prepares Question 1.7: Identifying the relevant accounting standards when a company that is not a holding com ...
CL1_cru
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to ...
pn900clarified
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...
ex_cir060217
Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...
eccir10515
Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...
ec1rev1113
Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...
invitation_to_comment_iaasb2009-2011
5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...
invitation_to_comment_iaasb2009-2011
5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...
finalreport
Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...
050208
BY EMAIL & BY HAND Our Ref: C/EPL 7 February 2005 Mr. Peter Au-Yang, Executive Director of Corporate Finance, Corporate Finance Division, The Securities and Futures Commission, 8/F Chater House, 8 ...
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 ...
update110
i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...
Microsoft Word - AML workshop _8.12.18_ flyer_draft
Microsoft Word - AML workshop _8.12.18_ flyer_draft HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) ...
AML workshop (18
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19051801 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
AML workshop (22
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
11sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
ed_5
Proposed Narrow Scope Amendments to: • International Standards on Quality Management; • International Standards on Auditing; and • International Standard on Review Engagements 2400 (Revised), Engageme ...
hk(ifric)-int 14
HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...