HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
WS 2 Student Notes - Mod B
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Module B Workshop 2
Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
20121025_ModuleB_PartII
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367
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 March 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...
pr_ifrs13rfi
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
228
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 22 March 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
357
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 17 February 2016 at 8:30 a.m. Board Room of the Hong Kong In ...
1601281
ForensIG Spring Cocktail and Networking Event 2016 About the topic Following last year's successful cocktail event, the Forensics Interest Group (ForensIG) will be hosting a spring cocktail and ne ...
Flyer_QAF151125
Date Wednesday, 25 November 2015 Time 9:30 a.m. to 12:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Chairman Mr. Chris Joy, Ex ...
icaew-pathway-info
1 PATHWAYS TO ICAEW MEMBERSHIP Gain a competitive advantage As a trained accountant with a professional accountancy qualification, gaining the prestigious ACA qualification and gaining ICAEW Chartered ...
aasc346
1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...
QAF141119
Date Wednesday, 19 November 2014 Time 9:30 a.m. to 12:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Chairman Mr. Chris Joy, Ex ...
215
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
2150
1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
wac141018f
Workshops on a successful listing in Hong Kong – Part I (re-run) The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with thr ...
wac141018fo
Workshops on a successful listing in Hong Kong – Part I (re-run) The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with thr ...
wac0506list
Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...
338
1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 November 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
hkila_131002
HKILA CPD Seminar Date: 02 October 2013 Time: 7:00pm to 9:00pm (registration starts at 6:45pm) Venue: Lecture Theatre A001, G/F, Hong Kong Design Institute, 3 King Ling Road, Tseung Kwan O, N.T. Green ...
333
1 Minutes of the rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 April 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
130131
Joint Forensics Seminar Data Privacy and Data Security Speakers Programme Highlights Mr. Edward EPSTEIN Managing Partner Troutman Sanders, Shanghai office Ms. Violet HO Senior Managing Director Kroll ...
steve-ong
Dear Chris and Simon, Invitation to Comment on IASB Request for Information of Post-implementation Review: IFRS 8 Operating Segments Thank you for the HKICPA letter dated 13 September 2012 on the subj ...
ff110517
Forensics Forum – launch and networking event About the Forensics Forum Forensic accounting is an expanding field of specialisation and one to which accountants should be well suited, given their trai ...
cfig100929
Corporate Finance Interest Group (CFIG) lunch seminar – Listing on the Hong Kong Stock Exchange: Initial Public Offerings (IPOs) and Reverse Takeovers About the topic Methods for listing a business on ...
100512
PAIB Networking Cocktail and Investor Relations Talk About the programme Date : 12 May 2010, Wednesday Time : 6:30 p.m. – 8:30 p.m. (Speech starts at 7:15 p.m.) Venue : Garden Lounge, Hong Kong Club, ...
100315
Corporate Finance Interest Group (CFIG) lunch seminar – Privatisation and Takeover Issues About the topic At this seminar, Ms. Hilda Chiu, partner and head of corporate of Stephenson Harwood, will loo ...
100303
An Update on the Powers and Work of Liquidators About the topic At this seminar, Ludwig Ng of ONC Lawyers will review the latest court cases in Hong Kong that have a marked impact on the powers and wo ...
AASC-30-3rd
1 za Minutes of the 303rd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 July 2009 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...
rif-091021
kalewan@gmail.com When Intellectual Property meets Insolvency About the topic The speakers, Messrs. Ludwig Ng and Hans Lee, partners of ONC Lawyers, will talk on the theme of intellectual property (“I ...
rif-091014
Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...
091014
Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...
S290_Submission_Re-ED
1 By e-mail 23 September 2008 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New ...
Submission_IFRS1
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 2 May 2007 Mr. Jeff Singleton International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Singleton ...
Nov03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – November 2003 The HKSA Auditing and Assurance Standards Committee (Committee) met on 18 November 2003. ...
050104e
-1 -To: Assignment/News/Business Editor, 5 January 2004 Hong Kong Society of Accountants Welcomes Proposed Public Sector Accounting and Financial Reporting Reforms The Hong Kong Society of Accountants ...
kitsetorderevfinal_flyer
The APM 2020 update kit is now available to existing subscribers of APM (2016 edition). Please complete the attached order form together with payment to purchase your copy. Enquiries Act now Phone: 22 ...
kitsetorderevfinal
The APM 2020 update kit is now available to existing subscribers of APM (2016 edition). Please complete the attached order form together with payment to purchase your copy. Enquiries Act now Phone: 22 ...
kitorderfrom_os
The APM 2020 update kit is now available to existing subscribers of APM (2016 edition). Please complete the attached order form together with payment to purchase your copy. Enquiries Act now Phone: 22 ...
37112
1 Minutes of the 371th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 16 October 2018 at 8:30 a.m. Board Room of the Hong Kong Institute of ...
382
1 Minutes of the 382nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 27 May 2020 at 8:30 a.m. Board Room of the Hong K ...
Key comparison of the revised PE Framework 433 KB
Revised PE Framework Old PE Framework 1aTechnical Competences:Technical Competences:Six core technical areas(each with three technical elements)• Financial accounting and reporting-Accounting for tran ...
Notes - AE Information Update Online Form
1 Authorized Employer -Information Update Online Form NOTES (Please read these Notes carefully before completing the form and refer to the Practical Experience Framework Support Manual for details.) 1 ...
20221025274
1 Minutes of the 274th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 October 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observ ...
EC20221212254
1 Minutes of the 254th meeting of the Ethics Committee held on Monday, 12 December 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
20230414277
1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...
EC20230920259
1 Minutes of the 259th meeting of the Ethics Committee held on Friday, 20 September 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 2 ...
AASC20240423
1 Minutes of the 416thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 23 April 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
PI flyer
Enquiries Tel: 2287-7098 E-mail: sq.insolvency@hkicpa.org.hk CPD hours 15 verifiable CPD hours for Institute's members. A certificate of attendance will be awarded to each participant who has fulf ...
022 ipvoice_rif article - jm
1 Arbitrability of Shareholders’ Claims Jose Antonio Maurellet, Des Voeux Chambers The question as to whether a shareholders’ petition to wind up a company on the just and equitable ground may be stay ...
December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
242
1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 10 April 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
PII flyer_published
Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2018. The course will be held on five Saturday mornings commenc ...
240
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
Flyer_EL140328
HKICPA Webinar: NNaavviiggaattiinngg CChhaalllleennggeess ooff TTaaxx AAuuddiittss iinn HHoonngg KKoonngg Speakers Mr. Joe Chan, Partner, Tax Policy and Controversy, Ernst & Young Tax Services Lim ...
jul
1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
Nov06
-1 -Auditing and Assurance Standards Committee Meeting Summary – November 2006 The Auditing and Assurance Standards Committee (Committee) met on 29 November 2006. Members present at the meeting were: ...
0609
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – September 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 September 2006. Members of the Commit ...
FRSCMS-Sep
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – September 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 September 2006. Members of the Commit ...
July06
-1 -Auditing and Assurance Standards Committee Meeting Summary – July 2006 The Auditing and Assurance Standards Committee (Committee) met on 20 July 2006. Members present at the meeting were: Richard ...
Apr06
Auditing and Assurance Standards Committee Meeting Summary – April 2006 The Auditing and Assurance Standards Committee (Committee) met on 25 April 2006. Members present at the meeting were: Carlson To ...
Apr05
Auditing and Assurance Standards Committee Meeting Summary – April 2005 The Auditing and Assurance Standards Committee (Committee) met on 19 April 2005. Members present at the meeting were: Carlson To ...
Submission_20-12-2004
Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...
2657
1 Minutes of the 265th meeting of the Financial Reporting Standards Committee held on Monday, 12 July 2021 at 8:30 a.m. via videoconference. Members present: Guests present: Staff in attendance: Apolo ...
40004
1 Minutes of the 399th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 April 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountan ...
20230221276
1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...
i2c_ifrs13rfi
Page 1 of 1 1 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Request for Information Post-implementation Review – IFRS 13 Fair Valu ...
i2c_ifrs8
26 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION OF POST-IMPLEMENTATION REVIEW: IFRS 8 OPERATING SEGMENTS ...
i2c_pir
10 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 and IF ...
i2c_rf9
4 October 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9―Classification and ...
rd_1006
6 July 2020 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 6 October 2020 IASB DISCUSSION PAPER DP/2020/1 Business Combinations–Disclosures, Goodwill and I ...
i2c_TAD_IFRS3_20230921
21 September 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISION Comments to be received ...
rd_PIRIFRS 15
10 August 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 13 September 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 15 ...
i2c_9i
31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impairment Comments ...
i2c_rfi1523
30 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 15 Revenue from Contra ...
0814rdf
10 July 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 14 August 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impa ...
Payment methods Mar 2023
1 P a g e Payment Methods – Handling charge(s) for certifying the membership status Please complete the payment slip on page 2 and return together with your payment. Handling charge(s) can be paid vi ...
AD ET 31 May 2019
The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...
ADPLDETApr22
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Payment methods
1 P a g e Payment Methods – Handling charge(s) for certifying the membership status Please complete the payment slip on page 2 and return together with your payment or payment receipt. Handling charg ...
Annex 1_Payment method
1 P a g e Annex 1 Payment Methods – Administrative charge for late submission of CPD Record Form Please complete the payment slip on page 2 and return together with your payment or payment receipt. A ...
Annex 1_Payment method
1 P a g e Annex 1 Payment Methods – Administrative charge for late submission of CPD Record Form Please complete the payment slip on page 2 and return together with your payment or payment receipt. A ...
Annex 1_Payment method
1 P a g e Annex 1 Payment Methods – Administrative charge for late submission of CPD Record Form Please complete the payment slip on page 2 and return together with your payment or payment receipt. A ...
20130423_module_a_part2
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techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
frscmm-dec
1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
qp_reg_form
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. ( ) Passport No. Nationality Pl ...
temp-qp_reg_form
The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...
bsr-a2
Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...
sr-a1
HKICPA QUALIFICATION PROGRAMME APPLICATION FOR REGISTRATION Please read the leaflets entitled 'Instructions to Applicants' and 'Checklist for Applicants’ carefully before completing this f ...
256
1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...
Module 10
Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...
registration-form
Form: SR-A1a (Mar 2015) 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_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 ...
20110518-reasons-and-order
Proceedings No: D-10-0471H IN THE MATTER OF a complaint against EDWARD YEUNG, a professional accountant, made under Section 34( 1)(a) of the Professional Accountants Ordinance , Cap.50 BETWEEN The Reg ...
Re-application Form (Change Entry Route)
Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...