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385f

1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...

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385_sep

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Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

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616th_210121

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39822

1 Minutes of the 398th Meeting of the Auditing and Assurance Standards Committee Date: Monday, 28 February 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

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Gold Hill tading Limited_2021--HKICPA

產品(以禮劵發售)原價(HK)優惠價(HK)數量(券)總額(HK)原價(HK)優惠價(HK)數量(券)總額(HK)送遞資料送遞地址:雙黃白蓮蓉月餅(標準四個裝)308195茶樹菇栗子燉老雞速遞掛號迷你金莎奶黃月餅(八個裝)218168栗子玉米燉豬送遞日期:迷你金箔全黃白蓮蓉月餅(八個裝)198158金瓜燉魚湯公司名稱:迷你金箔全黃紅荳蓉月餅(八個裝)198158薏米青紅蘿蔔燉西施骨迷你低糖白蓮蓉月 ...

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Extract of the decision of the directions hearing

Extract of the decision of the directions hearing Background 1. In 2018, a Disciplinary Committee (the “DC”) was constituted to deal with the Complaint against the Respondents. 2. After the DC was con ...

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MPS_Module C_Part 2

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ETS_Module B_final

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596th_190521

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sub_eer

13 July 2020 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York NY 10017 USA Dear Sirs, IAASB PROPOSED NON-AUTHORIATIVE GUIDANCE, EXTENDED EXTER ...

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Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

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39618

1 Minutes of the 396th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 18 November 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...

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PC-Registration-and-Entry-Form

(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

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PC-Credit-Card-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

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PC-Registration-and-Entry-Form

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AASC20230220

1 Minutes of the 406thMeeting of the Auditing and Assurance Standards Committee Date: Monday, 20 February 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...

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20230712279

1 Minutes of the 279th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 July 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hong ...

File Type: pdf | Size: 407 KB

AASC20240227

1 Minutes of the 414thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 27 February 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

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Application Submission Details Year 3 Students

Application Submission Details Year 3 Students P. 1 of 4 Qualification Programme (QP) Early Bird Scheme for December 2024 Session Eligibility Penultimate year students of designated local accountancy ...

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Application Submission Details Year 3 Students

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20230601278

1 Minutes of the 278th meeting of the Financial Reporting Standards Committee held on Thursday, 1 June 2023 at 8:30 a.m. via videoconference. Members present: Mr. Jim Tang (Deputy Chairman), KPMG Mr. ...

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20240223282

1 Minutes of the 282nd meeting of the Financial Reporting Standards Committee held on Friday, 23 February 2024 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hon ...

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Notes for Authorized Supervisor

Version: Sept 2024 1 Notes for Authorized Supervisor (Please read these Notes carefully before completing the form and refer to the Support Manual of the revised PE Framework for details.) 1. Authoriz ...

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50022

Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong K ...

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sa50022

Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...

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hkas27_2011

Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...

Release Date: 2019-03-25

File Type: pdf | Size: 617 KB

update034

Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...

Release Date: 2019-03-25

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MPS_D_PartI

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Release Date: 2019-01-10

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MPS_D_PartI

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 ...

Release Date: 2019-01-10

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MPS_D_PartI

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Release Date: 2018-10-23

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Module_C_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

Release Date: 2018-08-20

File Type: pdf | Size: 430 KB

Module_C_Supplement_20182

Release Date: 2018-08-20

File Type: pdf | Size: 430 KB

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

Release Date: 2017-10-26

File Type: pdf | Size: 6 MB

Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

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20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

Release Date: 2013-05-20

File Type: pdf | Size: 760 KB

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 ...

Release Date: 2005-02-08

File Type: pdf | Size: 177 KB

ed_ex

IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...

File Type: pdf | Size: 242 KB

12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

File Type: pdf | Size: 930 KB

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 4 MB

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 961 KB

281003_eng

A Joint Publication of Hong Kong Ethics Development Centre & Hong Kong Society of Accountants iThis title is jointly published by the Hong Kong Society of Accountants (HKSA) and the Hong Kong Ethi ...

Release Date: 2001-11-23

File Type: pdf | Size: 584 KB

810222

1 PN 810.2 (Revised) (May 2022) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance PN 810.2 (Revised) Issued February 2015; revised February ...

File Type: pdf | Size: 395 KB

hksa70615

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

Release Date: 2019-03-25

File Type: pdf | Size: 547 KB

hksa220cfd

1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

Release Date: 2019-03-25

File Type: pdf | Size: 170 KB

hk(ifric)-int 2

Members’ Shares in Co-operative Entities and Similar Instruments HK(IFRIC) Interpretation 2 HK(IFRIC)-Int 2 Revised September 20182022 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 452 KB

hkfrs-int13

Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...

Release Date: 2019-03-25

File Type: pdf | Size: 322 KB

update197

i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 536 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

Release Date: 2015-08-05

File Type: pdf | Size: 326 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

Release Date: 2013-12-11

File Type: pdf | Size: 160 KB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

Release Date: 2013-07-18

File Type: pdf | Size: 238 KB

20130520_module_a_essay

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Release Date: 2013-05-31

File Type: pdf | Size: 1 MB

0129-1

IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...

Release Date: 2011-08-02

File Type: pdf | Size: 710 KB

ED-RR-Activities-Standard

Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...

Release Date: 2009-07-22

File Type: pdf | Size: 231 KB

D8

IFRIC DRAFT INTERPRETATION Members’ Shares in Co-operative Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004 IFRIC Draft Interpre ...

Release Date: 2004-06-28

File Type: pdf | Size: 483 KB

ssap32

SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...

Release Date: 2004-05-28

File Type: pdf | Size: 188 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

Release Date: 2003-11-13

File Type: pdf | Size: 2 MB

i2c_cf

13 July 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CIRCULAR ON REPORTING FOR CERTIFICATION OF FUNDS UNDER SCHEDULE 16D TO ...

File Type: pdf | Size: 448 KB

9pcotc

Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guid ...

File Type: pdf | Size: 457 KB

M13 Pilot Paper

Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...

File Type: pdf | Size: 477 KB

update 284

Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...

File Type: pdf | Size: 890 KB

Application Registration New QP

SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...

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Course materials

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Release Date: 2023-07-13

MPS M14-Part I Jun 2023

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Release Date: 2023-05-19

MPS M14-Part I Dec 2022

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Release Date: 2022-12-09

MPS M14-Part I Jun 2023

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MPS M12-Part II Dec 2022

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Release Date: 2022-11-22

MPS M12-Part II Dec 2023

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Release Date: 2022-11-22

Exposure Draft 2022

Date Title 8 December 2022 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Definition of a Lease-Substitution Rights (IFRS 16 Leases) (IFRS Interpretati ...

Release Date: 2022-04-13

2021

Sustainability News and Developments Date Title 16 December 2021 Emmanuel Faber appointed to lead the International Sustainability Standards Board 16 December 2021 Cross-Agency Steering Group announce ...

Release Date: 2022-04-04

Past Events (2022)

Past Events (2022) Date Topic Nature of activity 10 Oct 2022 E-learning Webinar series: Recent developments on the Personal Data (Privacy) Ordinance, and its interpretation Live webinar 1 Sep 2022 - 2 ...

Release Date: 2022-03-11

MPS M14-Part I Jun 2022

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Release Date: 2021-11-04

MPS M14-Part I Jun 2022

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MPS M14-Part I Dec 2021

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MPS M14-Part I Dec 2021

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MPS M14-Part I Dec 2022

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MPS M12-Part II Dec 2021

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M9 MPS Dec 2021

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Release Date: 2021-10-21

M8 MPS Jun 2022

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Release Date: 2021-10-21

M8 MPS Dec 2021

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Release Date: 2021-10-21

M8 MPS Jun 2024

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Release Date: 2021-10-21

M8 MPS Jun 2023

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Release Date: 2021-10-21

ETS M13 Dec 2023

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Release Date: 2021-05-05

ETS FE Jun 2021

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Release Date: 2021-04-28

ETS FE Jun 2021

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Release Date: 2021-04-28

M8 MPS Jun 2021

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Release Date: 2021-04-22

M7 MPS Jun 2022

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Release Date: 2021-04-22

Past Events (2021)

Past Events (2021) Date Topic Nature of Activity 17 Dec 2021 Anti-money laundering and counter-terrorism financing webinar for accountants (in English) (rerun) Live webinar 9 Dec 2021 Anti-money laund ...

Release Date: 2021-01-03

M8 MPS Dec 2020

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Release Date: 2020-11-09

M7 MPS Dec 2020

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ETS_MB_Dec2020

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ETS_MB_Dec2020

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Release Date: 2020-11-04

Examination Techniques Seminar on QP Final Examination

How to avoid the common mistakes in the examination? How to boost your performance with effective examination techniques? How to set your study strategies? What are the key factors in preparing for th ...

Release Date: 2020-09-09

Past Events (2018)

Past Events (2018) Date Topic Nature of Activity 8 Dec 2018 HKICPA Anti-Money Laundering Workshop (Rerun - Cantonese) Workshop 15 Nov 2018 Guide to the Anti-money laundering procedures manual for acco ...

Release Date: 2020-01-07

update018

Update No. 18 (Issued August 2005) Document Reference and Title Instructions Explanations VOLUME IVOLUME I Contents of Volume IReplace Contents Pages i and ii with revised Contents Pages i and ii. Rev ...

Release Date: 2019-03-25

File Type: pdf | Size: 167 KB

2019

Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...

Release Date: 2019-01-10

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

Release Date: 2019-01-10

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385f

385_sep

Disciplinary proceeding in progress as at 23 April 2021

616th_210121

39822

Gold Hill tading Limited_2021--HKICPA

Extract of the decision of the directions hearing

MPS_Module C_Part 2

ETS_Module B_final

596th_190521

sub_eer

Disciplinary proceedings in progress as at 9 June 2021

39618

PC-Registration-and-Entry-Form

PC-Credit-Card-Form

PC-Registration-and-Entry-Form

AASC20230220

20230712279

AASC20240227

Application Submission Details Year 3 Students

Application Submission Details Year 3 Students

20230601278

20240223282

Notes for Authorized Supervisor

50022

sa50022

01_15

01_15

15sa50022

hkas27_2011

update034

MPS_D_PartI

MPS_D_PartI

MPS_D_PartI

Module_C_Supplement_20182

Module_C_Supplement_20182

AGM-booklet-2017

Mod_A_Part_II_Jun2017

20130506_module d_case

050208

ed_ex

12_Nov_13_Module D(Case)

1796_Compliance_AnnualReport2021_211115

update157

281003_eng

810222

hksa70615

hksa220cfd

hk(ifric)-int 2

hkfrs-int13

update197

examans

ed_1214improve

cef-fr-exam

20130520_module_a_essay

0129-1

ED-RR-Activities-Standard

D8

ssap32

Financial_Statements

i2c_cf

9pcotc

M13 Pilot Paper

update 284

Application Registration New QP

Course materials

MPS M14-Part I Jun 2023

MPS M14-Part I Dec 2022

MPS M14-Part I Jun 2023

MPS M12-Part II Dec 2022

MPS M12-Part II Dec 2023

Exposure Draft 2022

2021

Past Events (2022)

MPS M14-Part I Jun 2022

MPS M14-Part I Jun 2022