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Annex
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...
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PR_20210421_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 21 April 2021) A Disciplinary Committee of the Hong Kong Institute of ...
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PR_20190125_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 25 January 2019) A Disciplina ...
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PR_220105_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 5 January 2022) A Disciplinary Committee of the Hong K ...
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PR_20220225_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 25 February 2022) A Disciplinary Committee of the Hong Kong Institute ...
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PR_20220131_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 31 January 2022) A Disciplinary Committee of the Hong Kon ...
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Mod 8-AUD-STD_Dec 2020
Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...
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AASC20221213
1 Minutes of the 405th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 13 December 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...
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ITCIAASBStrategynWorkPlan2024-2027
12 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) CONSULTATION PAPER T ...
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itc_5
9 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propos ...
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itc_expert
30 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT USING T ...
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Financial Reporting - commonly asked technical questions
Determination of lessees incremental borrowing rate Determination of lessee's incremental borrowing rate? (January 2022) Question: How to determine a lessee's incremental borrowing rate? View: ...
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PTI TC
www.the-pti.com customer@the-pti.com Page 1 of 2 Terms & Conditions 1. This Special Offer is only available to HKICPA Members /Student Members /Staff as learner (“Learners”). 2. The Special Offer ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19110201 Language Cantonese Event name CPA Football Competition 2019 - 2020 Enrolment restrictions Members, QP students and graduates only. (min. ...
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hksa70115
Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...
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hksa70115
Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...
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update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
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bhandbook
CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...
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coena
Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Module C_Preseen_20182
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Module C Pre-seen 20162
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 ...
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20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
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ED-FairValueMeasurement-IE
Illustrative Examples Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 May 2009Draft Illustrative Examples Exposure Draft FAIR VALUE MEASUREMENT Comments to ...
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20150506_MPSII_D
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M14 Pilot Paper
Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...
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HKABE_2017-18_ Paper 2A
Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...
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ed_20175_1
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
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ed_20175
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
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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 ...
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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 ...
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invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
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invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
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ssap33
SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
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hkas23revised
BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...
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Conversion tool user guide
Version: January 2023 Conversion Tool for the Revised Practical Experience Framework User Guide The revised Practical Experience Framework ("PEF") with effect from 1 January 2023 sets out th ...
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Module 11_LP_Vol 2
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as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
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t8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Rep ...