CPD requirements
I have subscribed for an eManager course with listed CPD hours of 3 hours However I only needed2 hou CPD hours for online courses are granted on the lesser of i) actual time spent on the online course ...
2020
Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...
Module D 6th Edition Learning Pack_Part 1
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update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
Module B (Jun 2013) Workshop 1_1
Module B (Jun 2013) Workshop 1_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
pn840rev
PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...
Sharing Forum_FE_0326
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Module C
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 ...
tls070913
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
MODULE 11 - Detailed Syllabus and Proficiency_Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
Reference_2015_Executive_Summary_Chi
参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...
Reference_2015_Executive_Summary_Eng
Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
notes_for_candidate_att
1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...
notes_for_candidate_att
1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...
update259
i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
update259
i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...
tts-oct-dec-pe12
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
i2c_4400p
27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
fas2020e
-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...
ETS-FE
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ETS-FE
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Consultation Paper
Consultation Paper on Proposed Framework for the One Member One Vote Election of the President and Vice-Presidents March 2021Consultation Paper on Proposed Framework for the One Member One Vote Electi ...
ETS-FE
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 ...
DC order _1162H_edited
, IN THE MATTER OF A Compliant mude under section 34(IA) of the Professional Accountants Ordimnce (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Cheung ...
YMSC161015
Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...
S161011S
HKICPA seminar: Shareholders' Protection in Private Companies Program Code: A minority shareholder in a private company who is being treated in an unfairly prejudicial manner can seek reliefs fro ...
s160823s
HKICPA seminar: Customer Profit Hacking – Roadmap Putting the Bottom Line on Top Program Code: S160823S For every company, profitability is critical to growth and survival. In most organizations, prof ...
DC order_1009H
* , IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap* 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certified Public Ac ...
S160715S
HKICPA seminar: AAuuddiittoorrss'' LLiiaabbiilliittiieess uunnddeerr tthhee CCoommppaanniieess OOrrddiinnaannccee ((CCaapp.. 662222)) Programme Code: The Companies Ordinance, Cap. 622 (the &q ...
jazz_july
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
s160525s_1
HKICPA seminar: Forensic Accounting in Real Life With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic accounting from the initi ...
160503
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
160322I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160419
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
s160525s
HKICPA seminar: Forensic Accounting in Real Life Programme Code: S160525S With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic ...
160419_old
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160503old
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_may
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
160322Iold
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
tfp160224s
Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...
jazz_feb
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
160315
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
s160323s
HKICPA seminar: Individual Income Tax Considerations for U.S. Citizens and Greencard Holders Programme Code: S160323S As a U.S. taxpayer, are you fully aware of your U.S. filing obligations? With the ...
tfp160302s
HKICPA seminar: Common Errors Uncovered by Field Audit Programme Code: TFP160302S The Inland Revenue Department (''IRD'') of HKSAR conducts field audits on both corporations and incorp ...
src160105e
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
subd12
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingd ...
subd12
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingd ...
esgs-jan-feb
1064r3_20151228 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...
src160223I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
jazz_jan16
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
src160105i_o
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
src160105e_o
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
jazz_jan
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
s151209s
HKICPA seminar: Accountants' Professional Liability Programme Code: S151209S This seminar aims to provide participants with a refresher of accountants' professional liability exposures and cov ...
s151203s
HKICPA seminar: Overview of the New Companies Ordinance (Cap. 622) Programme Code: S160125S The new Companies Ordinance (Cap. 622) ("the new CO"), which consists of more than 900 sections an ...
s151207s
HKICPA seminar: Cross-border e-commerce Strategy in China: Challenges and Opportunities Programme Code: S151207S China's trade with foreign countries has been growing rapidly. Nowadays, many consu ...
s151210J
HKICPA/CFA Institute/HKSFA joint seminar: Portfolio Pumping in Singapore – Myth or Reality? Programme Code: S151210J The Global Market Sentiment Survey 2013 ("GMSS") of the CFA Institute sho ...
tfp151201s
HKICPA seminar: Advance Rulings -Decline and Fall? Programme Code: TFP151201S Advance Ruling ("AR") applications are submissions made to the Inland Revenue Department ("IRD") askin ...
s151123as
HKICPA seminar: IT Solutions for NGOs in Hong Kong Programme Code: S151123AS Most of the Non-governmental Organizations (NGOs) in Hong Kong, especially those of small and medium size, are operating wi ...
jazz_nov
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151124
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151117
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
s151007s
HKICPA seminar: When Big Data Meets Finance and Accounting Programme Code: S151007S What roles should finance professionals play in the big data era? What finance related questions, which could not be ...
s151019s
HKICPA seminar: Valuation Series – Natural Resources Valuation Programme Code: S151019S This seminar is designed to provide an introduction to the valuation of natural resources. The speaker will disc ...
jazz_oct
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
151013I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
151013E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
s151015s
HKICPA seminar: Public Private Partnerships in China Programme Code: S151015S It is believed that Public Private Partnerships ("PPPs") help drive infrastructure projects and accelerate urban ...
s150929as
HKICPA seminar: Effective Risk Management: Dealing with Regulatory and Liquidators' Requests and Disciplinary Proceedings Programme Code: S150929AS With ever increasing regulatory activities in Ho ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
150908I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150908E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
s150914s
HKICPA seminar: Sell-Side Financial Due Diligence Programme Code: S150914S Sell-side financial due diligence is a unique process to assist sellers to prepare for M&A transactions with potential bu ...
s150828s
HKICPA seminar: Execution and Proof of Company Documents for Overseas Use under the New Companies Ordinance (Cap. 622) Programme Code: S150828S The new Companies Ordinance (Cap 622) came into effect i ...
cs-aug
1091_20150720 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK190 for HKICPA member or student; and IA/HKIAAT ...
jazz_aug
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
s150810s
HKICPA seminar: Regulatory Updates Relating to Listed Companies in Hong Kong Programme Code: S150810S This seminar will cover the latest regulatory updates relating to listed companies in Hong Kong in ...
s150818s
HKICPA seminar: Self-Service Analytics with Excel and Cloud Technology Programme Code: S150818S To fully benefit from the power of data, organizations need to make it easy for all users to get access ...
s150806s
HKICPA seminar: How a multinational company leveraged its ERP system to optimise operational efficiency Programme Code: S150806S This seminar draws on the experience of the speaker to provide insights ...
s150730s
HKICPA seminar: Hong Kong Digital Marketing and China O2O Trends Programme Code: S150730S This seminar will discuss social media marketing in Hong Kong and the Mainland. Topics include: Migration and ...
s150729s
HKICPA seminar: Technologies Trends 2015 and Implications to Finance and Accounting Programme Code: S150729S Social, Mobility, Analytics, Cloud (SMAC) and increasingly the Internet of Things (IoT) hav ...
s150708s
HKICPA seminar: Reputation Management at the Speed of Social Media: Best Practices for Hong Kong Companies Programme Code: S150708S The rise of social media is one of the most dramatic phenomena in th ...