...

...

GBA Policy Articles (Updated in July 2024)

GBA Policy Articles (Updated in July 2024) Posted Links 06 Nov 2024 《稅收服務粵港澳大灣區建設四方合作備忘錄》簽署 28 Oct 2024 內地與香港簽署《關於修訂CEPA服務貿易協議的協議二》，內地對港開放！ 30 Sep 2024 利港利民！粵港社保合作再上新台階 11 Sep 2024 前海發佈新"十二條" ...

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

July2018_EN

Duties • Registering accountants and issuing practising certificates • Regulating the professional conduct and standards of members • Setting codes of ethics and standards of accounting and auditing • ...

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, ...

1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

976r14_SET_StudentExpressOnline_Oct2017_V3

Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...

976r14_SET_TeacherExpress_171010

Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...

Circular_SGIG1707

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

161115e_r

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 ...

161115I_r

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 ...

161115I

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 ...

976r10_SET_StudentExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

Circular_SGIG1609_v2

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

Circular_SGIG1601

Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...

chachacha_oct

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

150729

Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...

Flyer_SGIG1508_1

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

Flyer_SGIG1508

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

waltz_july

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

kp_may

KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...

976r4_EandT_StudentExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

976r4_EandT_TeacherExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

Flyer-final-SMP140905

-1--探討在當前形勢下粵港事務所的合作模式和前景公會轄下的中小型執業所領導小組將於9月5日(星期五)，組團到廣州訪問，與廣州注冊會計師協會代表會晤，探討在當前形勢下粵港事務所的合作模式和前景。是次活動除可參觀當地事務所外，更可與事務所代表共晉午餐，拓展合作商機。日期2014年9月5日(星期五) 時間(暫定) 早上8時15分至下午6時20分行程(初步) 參觀事務所交流午餐專題研討會講題：「當前形勢 ...

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

140729

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 ...

may

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...

976_SET_TeacherExpressOnline_140312

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

oct

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

nov

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Jive – Elementary I Foxtrot – Elementary II Quickstep ...

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, ...

ws-bfs-9-11

Hong Kong Institute of CPAs presents this business finance series between September 2011 and November 2011. This series of workshops is designed to provide a comprehensive understanding of various typ ...

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

flyer0729

Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of IFRS Meeting with new IASB Chairman, Mr. Hans Hoogervorst Mr. Hans Hoogervorst is the new chairman of the IASB after the r ...

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

ws-1006-08

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

tue-apr-jun

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

i2c-measurement-liabilities-ias37-ext

8 January 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MEASUREMENT OF LIABILITIES IN IAS 37 Comments to be received ...

tue-apr-jun-old-v4

Technical Update Evening 2010 April 2010 to June 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Updat ...

frsc-2010-feb

1 Minutes of the 178th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

i2c-measurement-liabilities-ias37

8 January 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MEASUREMENT OF LIABILITIES IN IAS 37 Comments to be received ...

Commentary on the 2006 Budget

The economy The Financial Secretary ("FS"), Mr. Henry Tang, delivered his third budget speech on 22 February 2006. The figures contained in the budget revealed a robust performance by the ec ...

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

TUE_Flyer_Aug-Nov08_Revised

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

0704

-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...

sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

386_oct

1 Minutes of the 386th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 October 2020 at 8:30 a.m. Board Room of the Hong Kong Ins ...

circular_corp_firm20210909

9 September 2021 9 September 20219 September 20219 September 20219 September 2021 9 September 20219 September 20219 September 2021 9 September 2021 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: ...

911r3_InfoSheet_March_2020_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...

1548P_DC order_16Sep2020

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...

911r3_InfoSheet_Mar 24_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

Module Examinations of the QP in December 2020

You don't have access right to view the details. Please login.

Important Notice: Arrangements on the Institute’s examinations held in December 2019

You don't have access right to view the details. Please login.

HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules

The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards ...

Workshop Materials and Exam Pre-Seen Materials

You don't have access right to view the details. Please login.

e-resources

New e-Resources (May 2018) New ebooks Title : Multinational Companies in China : Navigating the Eight Common Management Pitfalls Author(s): Xin Guo and Frank T. Gallo Publisher: Emerald Year: 2017 Cal ...

RSCP Basketball Tournament 2017_final accounts

RSCP Basketball Tournamet 2017 Final accounts HKICPA HKIA HKBA HKDA LSHK HKMA HKIS 1 Tournament organizer (Sportarts) 43,500.00 2 Medals and Trophies (Esprince) a Medals * 60 pcs 2,580.00 b Trophies * ...

Mr

NOVA CPA, HONG KONG The Accountant of the Future ANTHONY STALTARI PARTNER CONSULTING DIRECTOR, ASIAAnything that can be automated will be automated98% of Hong Kong companies are SMEs 46% of the workfo ...

Mr. Anthony Staltari_outdated

NOVA CPA, HONG KONG The Accountant of the Future ANTHONY STALTARI PARTNER CONSULTING DIRECTOR, ASIAAnything that can be automated will be automated98% of Hong Kong companies are SMEs 46% of the workfo ...

RSCP_Marathon_Result_2017

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRankOrganisationFamily NameGiven nameNet Time Total TimeCategory 1: 10km Run – TeamChampionHKICPABALLNicholas Alistair0:38:282:48:57WONGMa ...

RSCP_Marathon_Result_2017

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRankOrganisationFamily NameGiven nameNet Time Total TimeCategory 1: 10km Run – TeamChampionHKICPABALLNicholas Alistair0:38:282:48:57WONGMa ...

itc_ias16

Page 1 of 1 29 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds bef ...

newadm2017

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017 Standards ...

SAT_2016_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

i2c_20161

29 June 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously H ...

wecare-sep-nov

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. Joining hands ...

Sustainability Reporting Archives

Archives Date Title 16 September 2024 Invitation to Comment on Exposure Draft HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and Exposure Draft HKFRS S2 ...

Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final

2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...

Rundown-20131101

2013 SMP Symposium DRAFT (29 November 2013) Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:05 Welcoming Remarks Ms. Susanna Chiu – MH, President, HKICPA 09:05 – 10:05 Tax Update Speaker ...

F131101form

Event Date: 1 November2013 (Friday) Enrolment Deadline: 29 October 2013 PPlleeaassee cclliicckk hheerree ffoorr oonnlliinnee eennrroollmmeenntt ((ffoorr HHKKIICCPPAA mmeemmbbeerrss oorr ssttuuddeenntt ...

Reply Slip

Member & Corporate Services Department Hong Kong Institute of CPAs Fax: 2803 4620 Email: mcs.ms@hkicpa.org.hk Enquiry: 2287 7361 /7008 Hong Kong Coalition of Professional Services Charity Concert ...

i2c_cr

29 June 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION OF COMPREHENSIVE REVIEW OF THE IFRS FOR SMEs Comments to ...

Criminal sanction on auditors

1 June 2012 Dear Member and Student, Alert to Clause 399 of Companies Amendment Bill – In my "CE Update" of 29 May, I alerted you to clause 399 of the Companies Bill, which imposes a crimin ...

jes-app-form-old

Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. May 2012 My Personal Details I ...

120229

Forensics Forum – Spring Cocktail Reception The Forensics Forum has attracted considerable interest since it was established in May 2011 and now has a membership of nearly 500 professionals. The sprin ...

DBIG -111111

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 11 November 2011 Dear all, Welcome to all new and old members. It's near the end of the dragon boat traini ...

0111-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong ...

i2c-ivsc-info-pii

29 March 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT OF TECHNICAL INFORMATION PAPER 2 DEPRECIATED REPLACEMENT COST Res ...

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

pre-registration

To: Members, Standard Chartered Marathon 2011 The 2011 Standard Chartered Hong Kong Marathon will be held on Sunday, 20 February 2011. With the great support from the newly formed Athletics Interest G ...

Pre-reg_message

To: Members, Standard Chartered Marathon 2011 The 2011 Standard Chartered Hong Kong Marathon will be held on Sunday, 20 February 2011. With the great support from the newly formed Athletics Interest G ...

Inside Business

You don't have access right to view the details. Please login.

20101013-20

Date 13 & 20 October 2010, Wednesdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Ko ...

timetable-1012

Timetable for Workshops December 2010 Intake Important dates for Enrolment in the December 2010 Intake: Enrolment Application Deadline 13 August 2010 Enrolment Result 10 September 2010 * Module Commen ...

pubforsale_coursenotes-jun

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 26 May 10 Fa ...

ay-order

IN THE MATTER OF a complaint against AU YANG SUNG FAT, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 _________ BETWEEN The Registrar of the ...

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

Annual update conference

Please note that the Institute's new membership card with smart card functions will replace printed tickets for all CPD events. Members can use their membership card for admission in CPD programme ...

Legislation and Policy

Submissions on legislation and policy Date of Submissions Subject 18 January 2019 Consultation on Licensing Regime under the Property Management Services Ordinance 15 March 2017 Consultation paper on ...

S090629S

The Processing of Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Force in 1985 as an Inspector. After servi ...

S090429A

2 Arbitration in China Programme Code: Speaker Mr. King Wong Mr. King Wong is a Barrister-at-law practicing in commercial, company and construction litigations. Before his practice as a barrister, he ...

S090429A

2 Arbitration in China Programme Code: Speaker Mr. King Wong Mr. King Wong is a Barrister-at-law practicing in commercial, company and construction litigations. Before his practice as a barrister, he ...

2009

DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...

2009

DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...

achieve

Hong Kong Institute of Certified Public Accountants Guide to members How to CPD hours easily? (a) Verifiable CPD Activities No. of HKICPA events offered in last 3 years (2005-2007) CPD hour (programm ...

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

050317

Registration The admission fee for attending this networking dinner cum seminar is HK275 and HK375 per person for HKICPA Member/International Affiliate/Student and Non-Member respectively. The number ...

oversight

-1 -BY FAX AND BY POST 31 October 2001 (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear Sirs, Proposa ...

oversight

-1 -BY FAX AND BY POST 31 October 2001 (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear Sirs, Proposa ...

oversight

-1 -BY FAX AND BY POST 31 October 2001 (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear Sirs, Proposa ...

wecare-02&25jul

wecare-02&25jul Speaker Ms. Scarlet Poon Mental Health Counsellor, MSocSc (Counselling), Registered Counsellor (ACA), Member (HKPCA), MBTI Accredited Administrator Session A: Understanding and Man ...

Result Summary(Preliminary)14-15

Result Summary(Preliminary)14-15 CPA Football Competition 2014-15 Results of Preliminary Round Entered into the Quarter RoundUpdated on 22 December 2014Group AA1A2A3A4A5BDO Group 3BTFCBUASASFTAllianc ...

DBIG -120130 (training schedule Feb - Jun)

DBIG -120130 (training schedule Feb - Jun) DBIG Dragon Boat Training & Race Schedule February -June 2012 Date Week From To Venue Remarks 26-Feb-12 Sun 9:00 AM 11:30 AM Sai Kung Training 4-Mar-12 S ...

Issue 6 _old

Issue 6 30 September 2019 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs 1.International and do ...

i2c_rra

29 January 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/1 Regulatory Assets and Regulatory Liabilities Comments ...

exemption new conditionsnoticeto HKICPA

1 To whom it may concern: Exemption under the Compulsory Quarantine of Certain Persons Arriving at Hong Kong Regulation (Cap. 599C) In accordance with section 4(1)(b) of the Compulsory Quarantine of C ...

i2c_di

29 March 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Appro ...

20220729_Press release_Ken Fan_EN_F

1 Hong Kong Institute of Certified Public Accountants withdraws the complaint against a CPA and a firm (HONG KONG, 29 July 2022) The Hong Kong Institute of Certified Public Accountants (“HKICPA”) has ...

invitation0506

16 March 2020 To: Preparers of Financial Reports Roundtable discussion: 6 May 2020 15 June 2020 Better communication proposals – A game changer in reporting financial performance Would you like greate ...

exemption new conditionsnoticeto HKICPA

1 To whom it may concern: Exemption under the Compulsory Quarantine of Certain Persons Arriving at Hong Kong Regulation (Cap. 599C) In accordance with section 4(1)(b) of the Compulsory Quarantine of C ...

i2c_sfa1

29 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/10 Supplier Finance Arrangements (Proposed amendments ...

CUFE_CICPA

专业名称:会计学专业(注册会计师专门化)授课模式:全日制高校名称:中央财经大学学院名称:School of Accounting 会计学院适用对象*:豁免QP基础单元考试的课程规定课程名称学生只需修读其中一组课程会计学基础**中级财务会计**会计学基础***M2管理会计成本管理会计微观经济学宏观经济学概率论与数理统计统计学管理学原理市场营销（指定选修）学生只需修读其中一科课程会计信息系统管理信息系 ...

CUFE_CIMA

专业名称:会计学专业(国际管理会计方向)授课模式:全日制高校名称:中央财经大学学院名称:School of Accounting 会计学院适用对象*:豁免QP基础单元考试的课程规定课程名称学生只需修读其中一组课程会计学基础**中级财务会计**会计学基础***成本会计管理会计微观经济学宏观经济学概率论与数理统计统计学管理学原理市场营销（指定选修）学生只需修读其中一科课程会计信息系统管理信息系统（指定 ...

CUFE_FM

专业名称:授课模式:高校名称:学院名称:School of Accounting 会计学院适用对象*:于01/01/2020或之後入读该专业的学生豁免QP基础单元考试的课程规定课程名称学生只需修读其中一组课程会计学基础**中级财务会计**会计学基础***M2管理会计成本管理会计微观经济学宏观经济学概率论与数理统计统计学管理学原理市场营销（指定选修）学生只需修读其中一科课程会计信息系统管理信息系统（ ...

UIBE_Acct

专业名称:会计学专业授课模式:全日制高校名称:对外经济贸易大学学院名称:Business School 国际商学院适用对象*:豁免QP基础单元考试的课程规定课程编号课程名称ACC212财务会计ACC213中级财务会计M2管理会计ACC321成本与管理会计ECON104微观经济学ECON105宏观经济学MGT219商务数据分析CMP206概率论与数理统计MGT215管理学原理MGT318运营管理（指 ...

UIBE_FM

专业名称:财务管理专业授课模式:全日制高校名称:对外经济贸易大学学院名称:Business School 国际商学院适用对象*:豁免QP基础单元考试的课程规定课程编号课程名称ACC212财务会计ACC213中级财务会计（指定选修）M2管理会计ACC321成本与管理会计ECON104微观经济学ECON105宏观经济学MGT219商务数据分析CMP206概率论与数理统计MGT215管理学原理MGT30 ...

UIBE_MAcc

专业名称:会计硕士专业授课模式:全日制/在职制高校名称:对外经济贸易大学学院名称:Business School 国际商学院适用对象*:豁免QP基础单元考试的课程规定课程名称M1会计学备注1M2管理会计备注1M3商业经济备注1M4商业管理备注1M5信息管理备注1M6财务会计备注2高级财务管理理论与实务高级管理会计理论与实务高级财务分析M8审计原理备注2M9税务原理备注2M10商业法与公司法国际商法 ...

5sme23c

From: info on behalf of HKAB To: P.T. Comment Letter Subject: HKICPA"s Invitation to Comment on IASB Exposure Draft, Third edition of the IFRS for SMEs Accounting Standard Date: 2023年1月16日10:01:2 ...

cl1_0005

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagemen ...

HKAS 12 Income Taxes

How to calculate the average tax rate for deferred tax purposes in the financial How to calculate the average tax rate (Footnote 3) for deferred tax purposes in the financial statements under the two- ...

update 314

i Update No. 314 (Issued 29 July 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i)Publication of HKFRS 19 Subsidiaries without Public Accountability: DisclosuresI ...

CL1_sme3

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

P2 flyer v2

Enquiries Tel: 2287-7098 E-mail: sq.insolvency@hkicpa.org.hk Target participants All interested parties working in the field of insolvency or related areas who have attained 18 months of insolvency or ...

List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...

2016chi

準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿，邀請公眾發表意見。我們對徵求意見稿的分析，顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外，財政部現正進行金融工具、租賃和保險合同的準則修訂工作，以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...

2015chi

準則趨同的更新文件（2015年5月7日） 在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

Status report 2013c

準則趨同的更新文件（2014年4月7日） 在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

memorandum_20041209

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

212247 HKICPAChi ESSfinal

You don't have access right to view the details. Please login.

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

edimprov5

May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...

ED-IncomeTaxesStandard

Income Tax Comments to be received by 31 July 2009 March 2009 Exposure Draft ED/2009/2Exposure Draft INCOME TAX Comments to be received by 31 July 2009 ED/2009/2This exposure draft Income Tax is publi ...

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

Order and Reasons for Decision_name removed_825F

1 Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

order_0522

Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...

order_0108

Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Committe ...

comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

tts-jul-sep

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 ...

techwatch105

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch105

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

joint-declaration-annex1_chi

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪，就中国新的中国企业 ...

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

ED-Comparison-IASE-SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

33rd_AGM_Booklet

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

1087_E&T_SSG_CaseCompetition2015-16_leaflet_150902

1087_E&T_SSG_CaseCompetition2015-16_leaflet_150902 HKICPA Accounting and Business Management Case Competition Secondary School Group • 中學組香港會計師公會會計及商業管理個案比賽2015-2016Introduction 簡介Five great reaso ...

23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

Important Notes for Qualification Programme Examinations (December 2022 Session)

You don't have access right to view the details. Please login.

Exposure Draft 2023

Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...

Important Dates for Qualification Programme Examinations (December 2021 Session)

You don't have access right to view the details. Please login.