candidate8
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TF_mainland_taxation_sub-com_2015
Taxation Faculty Mainland Taxation Sub-committee 2015 Composition NAME TITLE 1. Anthony Tam Convenor 2. William Chan Member 3. Gary James Member 4. Daisy Kwun Member 5. Alice Lam Member 6. Mak Ho-sing ...
TF_member_services_sub-com_2015
Taxation Faculty Member Services Sub-committee 2015 Composition NAME TITLE 1. So Kwok-kay Convenor 2. Sarah Chan Member 3. Patricia Gooi Member 4. Gary James Member 5. Nelson Lam Member 6. Christina N ...
RIF Editorial Sub-com 2015_final
Restructuring and Insolvency Faculty Editorial Sub-committee 2015 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. DE WITT, Ian Member 4. Mr. NG, Siu Wing, Lud ...
Results_League2015
Table Tennis League 2015 – Results Premier League Champion: YEUNG Sau-yin 1st Runner-up: CHAN Lai-cheung, Alex 2nd Runners-up: LEUNG Chi-kit, Dacky Champion League Champion: LI Yuen-yu 1st Runner-up: ...
Financial reporting issues
Part B Disclosures in annual reports for financial years ended on or after 3 March 2014 Last revision date: 15 July 2014 Part B – Disclosures in annual reports for financial years ended on or after 3 ...
CE_update_July16
7 July 2016 Dear members, Chief Executive's Update – Greater opportunities for members to become partners in Mainland CPA firms Hong Kong CPAs can now become partners in a Mainland CPA firm, as lo ...
ERForm080331
(July 2014) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...
Mem-1307_Issue 3
Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...
Others
本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...
070515_invitation
(May 2007) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed under the auspices of the Institute's Mainland Affairs Committee in response to ...
Olimo - Price List 2023
2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...
Global Call_CPA membership offer Jul 2021_updated
Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...
Annual general meeting booklets
50th AGM booklet (2022) 49th AGM booklet (2021) 48th AGM booklet (2020) 47th AGM booklet (2019) 46th AGM booklet (2018) 45th AGM booklet (2017) 44th AGM booklet (2016) 43rd AGM booklet (2015) 42nd AGM ...
2016
Date of submissions Subject 13 May 2016 Inland Revenue (Amendment) Bill 2016 (2nd submission) Inland Revenue (Amendment) (No. 3) Ordinance 2016 (passed on 22 June 2016) 29 February 2016 Inland Revenue ...
RIF Industry Standards and Best Practice Sub-com 2015_final
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2015 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. A ...
BMIG_1507practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 24 July (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 31 July (Fri) 9:00 – 11:00 p ...
BMIG_1508practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 7 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 14 August (Fri) 9:00 – 11:0 ...
Result Summary(Quarter Round)15-16
Result Summary(Quarter Round)15-16 Updated on 14 January 201610 January 20161000 -1100B3 vs C324' 23" (B3)1100 -1200C1 vs D342' 18" (C1)1200 -1300A3 vs A122' 15" (A3)1300 -1 ...
Result Summary(3&4 Place, Final)15-16
Result Summary(3&4 Place, Final)15-16 Final 15 May, 1300 -1400B3 vs A346' 00" (A3)3/4 Place15 May, 1200 -1300C1 vs E47' 30" (E4)CPA Football Competition 2015-16 Results of Final ...
Module A_Preseen_20172
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Operation Report 2016
Hong Kong Institute of CPAs Compliance Operations Report 2016 1 Compliance Operations Report 2016Hong Kong Institute of CPAs Compliance Operations Report 2016 2 Hong Kong Institute of CPAs Compliance ...
976r11_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
976r11_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
registration-form_141028
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
registration-form_201503
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
Module A (Jun 16)_Question
Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
CPAs for NGOs workshop (21July2017)_FINAL
CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...
Financial Ratio Analysis and Budget Preparation 2020 Level 2
Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...
satmeetingnotes2015_EN
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
update150
i Update No. 150 (Issued 30 June 2014) 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 to ...
Module B Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
update176
1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...
Comment Letters
Comment Letters Revisions Pertaining to Safeguards in the Code - Phase 1
Comment Letters
Comment Letters Revisions Pertaining to Safeguards in the Code - Phase 1
0797C_Corrigendum
IN THE MATTER OF The complaints made under section 34(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified PublicAccountants AND Proceeding ...
TTIG_practice schedule_1601
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: -Cornwall Street Squash & Table Tennis Centre (J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong) ...
TTIG_practice schedule_1512
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: Lockhart Road Sports Centre, 10/F, Lockhart Road Municipal Services Building, No.225 Hennessy Road, Wan Chai ...
Web_adidas_20151101
adidas Group Hong Kong is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stu ...
Ms. Janice Hou
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker Founder and Education & Developmental Consultant, Whole Child Education Center, B.A. (Psychol ...
Dr
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker . Cecilia Lam Registered Educational and Developmental Psychologist . Cecilia Lam is a Registered ...
Dr. Cecilia Lam
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker Registered Educational and Developmental Psychologist is a Registered Educational and Developmen ...
RIF Working Group on Mainland Restructuring and Insolvency Issues 2015_final
Restructuring and Insolvency Faculty Working Group on Mainland Restructuring and Insolvency Issues 2015 Composition NAME TITLE 1. Mr. TANG, Chung Wah, Alan Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
RIF Technical sub-com 2015_final
Restructuring and Insolvency Faculty Technical Sub-committee 2015 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. DE WIT ...
RIF Member Services Sub-com 2015_final
Restructuring and Insolvency Faculty Member Services Sub-committee 2015 Composition NAME TITLE 1. Mr. NG, Mat Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. CHEN, Yung Ngai, Kenneth Member 4. Mr. ...
Fifth Edition Learning Pack (LP)
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BMIG_1510practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 14 October (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 28 October ...
Flinders_BCom_Acct_Aug 2015
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum:QP CoreModuleRelevant Subject AreasCourse codeName of subjects in the ProgrammmeBUSN3047Company AccountingBUS ...
Map_China HK City
Delegation to Nansha Free Trade Zone for Hong Kong and Guangzhou SMPs (7:30 a.m. on Friday, 18 September 2015) Gate A to Nansha, China Ferry Terminal Departure Hall, 1st floor, China Hong Kong City, 3 ...
BMIG_1509practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 September (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Septem ...
BMIG_1506practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 5 June (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 12 June (Fri) ...
Web_CIC_2015
China Institute of Culture is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, ...
Result_final_1
CPA Graded Bowling Competition -29 Mar 2015 Grade A Name Average score Champion Darren Lee 187 1st runner up Alan Cheung 176 2nd runner up Manson Pang 174 Grade B Name Average score Champion Michael M ...
Result_final
CPA Graded Bowling Competition -29 Mar 2015 Grade A Name Average score Champion Darren Lee 187 1st runner up Alan Cheung 176 2nd runner up Manson Pang 174 Grade B Name Average score Champion Michael M ...
BMIG_1504practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 10 April (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 April (Fr ...
BMIG_1503practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 March (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 March (Fri ...
BMIG_1502practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 February (Wed) 8:00 – 10:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 11 Februar ...
Web_i-Runners
i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: Offffer • Complimentary VIP Member membership and entitled to the following off ...
Web_EXCEL_20141210
HKAPA EXCEL is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount on all EXCEL courses in spring term. Click here for the cour ...
Web_S.Premiere_20141022
S. Premiere Company Limited is pleased to offer special discount and complimentary service to our members with details as follows: Offffer 30% discount on listed-price for non-shirt items. An extra 10 ...
Web_S.Premiere_20140919
S. Premiere Company Limited is pleased to offer special discount and complimentary service to our members with details as follows: Offffer 30% discount on listed-price for non-shirt items. An extra 10 ...
Web_Unicon_2014
Unicon Pro Shop is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount from the listed prices for all services (except Automobi ...
Result Summary(3&4 Place, Final)
Result Summary(3&4 Place, Final) Final 25/1, 1115 -1230 B2 vs B5 ---3/4 Place 25/1, 1000 -1100 A3 vs D1 3' 00" (A3) Name: WU Chun Hoi Team: HLB (C1) Goal: 0' 33", C1 vs C3, Day 9 ...
CPD requirements
I joined the Institutes Mentorship Programme as a mentor How many CPD hours can be claimed for my pa With effect from 1 April 2015, an approved mentor under the Institute's Mentorship Programme wi ...
hksa260cfd
Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...
1139F_26 June 2018_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
update080
i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...
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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A2
23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...
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 ...
PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
IASBFASB_PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-IASBFASB
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-RE
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
HK-Int13cl
1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...
Sep 2017
Although investors and analysts continue to seek better methods for selecting successful stocks, earnings per share (EPS) continues to be one of the top indicators. Given the attention focused on this ...
ETS_Module B_final
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hksa300cfd
PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
FE (Jun 16) Paper I_Answer
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FE (Jun 16) Paper I_Answer_1
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FE (Jun 16) Paper I_Answer_2
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BCUCC19
Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...
ie_ic
Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...
rp_goodwill20
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
itc_730pn20
20 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note (PN) 730 (Revised) Guidance for Audi ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
Choi Heung Kwan, Agnes, MH
Council membership: Current committee membership: (Attendance record) Council lay member Member Member (since 2020) Governance Committee Nomination Committee Professional qualifications: Chartered Ins ...
Estella Ng
PAIB Conference 2017 – "CPAs beyond the horizon" – 9 September 2017 Profile of speaker Executive Director, Deputy Chairman, Chief Strategy Officer & Chief Finance Officer and Company Se ...
Anti-Money Laundering-related Submissions
Date of Submissions Subject 29 January 2021 FSTB - Public Consultation on Legislative Proposals to Enhance Anti-Money Laundering and Counter-Terrorist Financing Regulation in Hong Kong 23 October 2017 ...
Hull_BSc_22Dec2016
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum:QP CoreModuleRelevant Subject AreasCourse codeName of subjects in the Programme26223/26140*Financial Reportin ...
Results
組別Category名次Ranking隊伍名稱Team Name1City University of Hong Kong2Standard Chartered Bank (Hong Kong) Limited3Li & Fung (Trading) Limited4The Hong Kong Institute of Architects組別Category名次Ranking隊伍名稱Te ...