mar
Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...
PSS_Flyer_Photography gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
Circular_JPG_120328
The 8th Joint Professional Golf Tournament 2012 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Institute of Architects The Hong Kong Medical Association Hong Kong Den ...
tue_pe1112
Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
tue_pe11121
Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
november
1 Minutes of the 187th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 November 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
JP100510
Coalition member bodies: Should Class Actions be Introduced in Hong Kong? A discussion forum -10 May 2010 About the topic The idea of class actions, a form of multiparty litigation, stirs up strong vi ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
w091114as-w091121AS-w091128bs
Leadership for Performance & Commitment (re-run) Programme Code: W091114AS W091121AS W091128BS Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the comm ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
Circular_golf class (Oct 13)
Circular_golf class (Oct 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...
20150411&18_Level one
20150411&18_Level one Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise two training courses in ...
Application Form - 2022 International_org v6
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
Important notice for candidates for Council election
You don't have access right to view the details. Please login.
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
Ren_Dynasty Mooncake 2022 Aug Leaflet
Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...
Reference_2015_Full_Report_Eng_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Reference_2015_Full_Report_Eng
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Written Reports
2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
20150424_MPSI_B
You don't have access right to view the details. Please login.
AGM booklet
You don't have access right to view the details. Please login.
ETS_Module C_final
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 ...
ETS_Module C_final
You don't have access right to view the details. Please login.
wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
Qnaire_Accoutant
填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...
edu-al-college
中华人民共和国教育部公布之2013 年具有普通高等学历教育招生资格独立学院(共287 所) (截至2013 年5 月3 日) (摘自: 中华人民共和国教育部门户网站2013 年5 月7 日) -1 -北京市(5所) 首都师范大学科德学院北京工商大学嘉华学院北京邮电大学世纪学院北京工业大学耿丹学院北京第二外国语学院中瑞酒店管理学院天津市(10所) 南开大学滨海学院天津外国语大学滨海外事学院天津体育学 ...
20121024_Module D_PartII
You don't have access right to view the details. Please login.
comvita_oct2012
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
comvita_1208
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_2012Jun
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_1204
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
Module A (Dec 14)_Answer
Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...
Module A (Dec 14)_Answer_1
Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module A (Dec 14)_Answer_2
Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module D (Dec 2016)_Answer
Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
Self-administered questionnaire for Accountant (19-Aug)
Self-administered questionnaire for Accountant (19-Aug) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...
Self-administered questionnaire for Accountant (20-Sep)
Self-administered questionnaire for Accountant (20-Sep) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...
CPAs for NGOs workshop (21July2017)_FINAL
CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...
06p5
1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...
FE (Jun 17) Paper I_Question
You don't have access right to view the details. Please login.
cir_pco
Circular on Reporting related to the Private Columbaria Ordinance 1 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guidance for pract ...
ETS_Module C_final
You don't have access right to view the details. Please login.
cir_lf191212
Circular on Reporting to Grantees of the Language Fund 1 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising members of the H ...
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
IASB-ED05-bc
Basis for Conclusions on Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This Basis for Conclusions accompanies the propose ...
Flyer F
Aim T o i n c r e a s e s t a f f m e m b e r s ’ a w a r e n e s s o f t h e I n s t i t u t e ’ s f o u r ICVs – P r o f e s s i o n a l i sm, T r u s t , Ca r i n g a n d Re s p e c t a n d Co l l ...
15Jul2021
1 Yannie Lau Fong Yan From: Margaret Chan Sent: 2021年7月15日星期四15:21 To: Group -All Staff Cc: Zoe Tsang Subject: The proposed regulatory reform --An Update Attachments: Survey and dedicated webpage on t ...
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 ...
237
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
2017_Lyanature_intro
Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時,已經希望尋找純天然植物成分的護膚品,而她在市面上找到的護膚產品大多含有害的化學成份。因此,她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品,當中不含任何防 ...
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 ...
FCP standalone modules app
1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...
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 ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
229
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...
Circular_BrIG151205
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_SC2015_v3
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
Circular_SC2015_v3_1
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
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 ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
Circular_SC2014
The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...
41st-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 41st Annual General Meeting held on Friday, 13 December 2013 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
A4b
28 (b) Attributing profits to a permanent establishment in Hong Kong of a non-resident In determining the source of a profit for Hong Kong profits tax purpose, the broad guiding principle is to see wh ...
ed-gloans
October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...
wlb_Insert_170111
*迎新禮品之換領條款及細則: 1.迎新禮品只適用於2011年7月31日或以前成功申請永隆聯營卡主卡的客戶(不適用於申請附屬卡或過去6個月內曾取消任何永隆信用卡或聯營卡之客戶)。2.主卡持卡人須於發卡日期起首兩個月內,憑新卡累積簽賬滿HK2,800或以上,可獲贈迎新禮品Panasonic西施電飯煲、Panasonic吸塵機、Siemens室內無線電話或永隆信用卡簽賬積分60,000分。3.迎新禮品於 ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
procedural_guides_B
For Agents’ Bills Procedural Guide for Taxation of Bills in Liquidation before Taxing Master Page 1 of 5 Procedural Guide for Taxation of Bills in Liquidation (other than bills of Provisional Liquidat ...
FCP standalone modules app form (final)
FCP standalone modules app form (final) 1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is ...
Module C (Dec10)_Question
Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
FE (Dec 16) Paper I Panelists Report_Final
You don't have access right to view the details. Please login.
257m
1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...
Important Dates for New QP Associate Module Examination (December 2020 session)
You don't have access right to view the details. Please login.
Associate Level
https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/New-QP/Associate-Level#Modules_Syllabuses The Associate Level comprises ten modules. It aims to provide students with a foundation of core technica ...
Module exemption at Associate Level
Module exemption at Associate Level Effective from 1 January 2022 and applicable to the December 2022 Session onwards, applicants who wish to apply module exemption must base upon a qualification acqu ...
Timetable-ChinaCourse2018_1A
Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税(一)货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税(二)其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...
bor17_ecirc
Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. T ...
QP_app_guide_new-app
P. 1 Qualification Programme (QP) Online Application System (New Application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
newbooks-jul
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
newbooks
New Books in Library (Jul 2014) Corporation Reports Title /Author: Understanding integrated reporting : the concise guide to integrated thinking and the future of corporate reporting /Carol A. Adams. ...
Programme_130820_r
(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Programme_130820_r2
(v130822) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...
Mem-1207_Issue2
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on Issues of and Development in Cross-border Enforcement of Arbitral Awards and Court Judgments (9 August 2012 – Hong Kong) ...
W091114
Leadership for Performance & Commitment (re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sectors, f ...
060109a
6 January 2009 Our Ref.: C/TXP(5), M/NC To: All Member Practices Dear Member Practice, Invitation for Nomination of New Members for Board of Review (Inland Revenue Ordinance) The Inland Revenue Board ...
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 ...
ProblemSolving
Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in th ...
bpubforsale_QP
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
pub_form9
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
bpub_form9
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
company_bill_081203_attach
-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M14456 18 September 2002 Mr. Tam Kuen-chong, Deputy Commissioner of Inland Revenue, Inland Revenue Department, G.P.O. Box 132, Hong Kong. Dear Mr ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
i2c_qmc
10 August 2021 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 PROPOS ...
Userguide - New Application
P. 1 Qualification Programme (QP) Online Application System (New Application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
e150324
elink.hkicpa.org.hk/m/1/52984641/02-b24075-27820203fef742acb1b84527216fd8df/5/994/0fdb45ae-65bc-4202-aaf3-0f11cf15b774 1/2Click here if you are having trouble viewing this message.Your essential resou ...
PTAAEVENTS Oct 2021
1 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 s ...
update311
i Update No. 311 (Issued 9 July 2024) This Update relates to the issuance of HKFRS 18 Presentation and Disclosure in Financial Statements. To respond to investors’ demands for better information about ...
pn600_1
NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...
20151008_FE_upload
You don't have access right to view the details. Please login.
Module D 20140529 handouts
Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...
pn600_1rev22
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...
Part 9
Topic 5 Investment entities Topic 5 - Investment entities Last revision date: 19 June 2015
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
BCC2018_PRC_Leaflet
CMY CM MY CY CMY K 1301__preview.pdf 1 8/1/18 5:08 PMCMY CM MY CY CMY K 1301__preview.pdf 2 8/1/18 5:08 PM
hk(ifric)-int12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...
Financial Statements
You don't have access right to view the details. Please login.
Financial Statements
You don't have access right to view the details. Please login.
ETS_Module_D
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 ...
Supplement_D_1
You don't have access right to view the details. Please login.
Supplement_D
You don't have access right to view the details. Please login.
Supplement_D
You don't have access right to view the details. Please login.
iesbas_sw
Survey on the IESBA’s Future Strategy and Work PlanAbout the IESBAThe International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission ...
ETS_Module_D
You don't have access right to view the details. Please login.
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 ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Interpretation 5 apply to companies using i HKFRS for Private Entities and ii Small Does HK Interpretation 5 apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-s ...
ttsq1
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
Module 8
Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...
Module 4
Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...
20121122_ModuleD_Case
You don't have access right to view the details. Please login.
ed_IC
29 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “ASSISTANCE OPTIONS TO NEW APPLICANTS AND SPONSORS IN CONNECTION WITH ...
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 ...
TechnicalBulletin(5Mar08)
TechnicalBulletin(5Mar08) Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 Issued March 200 ...
TechnicalBulletin(5Mar08)
TechnicalBulletin(5Mar08) Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 Issued March 200 ...
AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
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 ...
AGM booklet 2023
You don't have access right to view the details. Please login.
Important Notes for Qualification Programme Examinations (June 2022 Session)
You don't have access right to view the details. Please login.
hkas28_2011_pg21
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...
update007
Update No. 7 (Issued October 2004) 1. VOLUME II Document Reference and Title Instructions Explanations Contents of Volume IIReplace contents pages 1, 2, 5 & 6 with revised contents pages 1, 2, 5 & ...
AllForms_2018
Annual Dinner 2018 Monday, 3 December Event Code: DINN18120301 Booking Form (please return by 10 November 2018) To: Finance & Operations Department Hong Kong Institute of Certified Public Accounta ...
4
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 22 September 2016 Venue: Offices of the CFA Institute Participant: Alan Lok, Director of capital markets pol ...
3
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of Date: 19 September 2016 Venue: Pacific Place, Admiralty Participant: Ghee Chong Peh, Former sell-side analyst with ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...
Eflyer_vogue_2017
優惠條款•開單前需出示會員証方可享用優惠•店員需核對會員証•需於結賬後全數付款•此優惠不可與其他優惠同時適用•不適用於快期服務•此優惠有效期由2017年1月1日至2017年12月31日•如有任何爭議,雅潔洗衣保留提供此優惠的最終決定權Terms & Conditions •Present member card before bill settlement •Member card ver ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...
Circular_SRN2016
Sports & Recreation Night 2016 Come party and celebrate with CPA sportsmen! The annual Sports and Recreation Night will be held on Friday, 5 August at The Grand Stage (大舞臺), Western Market, Sheung ...
Circular_SRN2016_old
Sports & Recreation Night 2016 Come party and celebrate with CPA sportsmen! The annual Sports and Recreation Night will be held on Friday, 5 August at The Grand Stage (大舞臺), Western Market, Sheung ...
wpe1604051d
HKFRS for Private Entities Workshop The HKFRS for Private Entities (HKFRS for PEs), based on IFRS for SMEs with amendments to suit Hong Kong’s circumstances, was issued in April 2010 as a reporting op ...
Level 2 Business Proposal Format and Rules
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
order-0826
1 Proceedings No.: D-13-0880H 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 ...
Level 2 Business Proposal Format and Rules 2015
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
f150305
Seminar on consultation conclusions on risk management and internal control: Review of the corporate governance code and corporate governance report (“Code”) Date Thursday, 5 March 2015 Time 7:00 pm t ...
ad2014_form
ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...
AD2014_form
ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...
Flyer_SNIG1410-11
Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...
wam141105
Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...
Practice session_201407-09_FULL
PPhhoottooggrraapphhyy PPrraaccttiiccee SSeessssiioonnss EEnnrroollmmeenntt FFoorrmm Member & Corporate Services Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Roa ...
Enrolment_form_EL140902
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA EVENT ENROLMENT FORM Webinar on ...
Practice session_201407-09
PPhhoottooggrraapphhyy PPrraaccttiiccee SSeessssiioonnss EEnnrroollmmeenntt FFoorrmm Member & Corporate Services Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Roa ...
picig14226ppt
MTR Corporation 28/02/2014 Page 1 Stephen Chik Head of Project Engineering 26 February 2014 Presentation to The HK Institute of Certified Public Accountants New Railways to Sustain Hong Kong’s Momentu ...
210
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 January 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
waswam04
Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
Enrolment form_EL140328
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA TAXATION FACULTY EVENT ENROLMEN ...
CDR-W100227-2_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
CDR-W090718-2_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
hk-law-at
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
pc-law-order-form
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
tuedec13
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
Enrolment form_EL131009
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA TAXATION FACULTY EVENT ENROLMEN ...
Enrolment form_EL131106
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HKICPA EVENT ENROLMENT FORM Webinar on ...
Enrolment form_EL130813
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk Webinar on IFRS 10 Consolidated Financ ...
Enrolment form_EL130716
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk TAXATION FACULTY EVENT ENROLMENT FORM ...
steve-ong
1 7th IFRS Regional Policy Forum – A Journey to Better Financial Reporting Steve Ong, FCA, FCPA Vice President, Head of Accounting Affairs, Listing Department Hong Kong Exchanges and Clearing Limited ...
Enrolment form_EL130618
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk TAXATION FACULTY EVENT ENROLMENT FORM ...
130530
Hong Kong stands at the gate of yet another big challenge. How the local community rises above the challenges brought by the high economic growth in the region will have great impacts on the future of ...
Circular_keyboard_130414
Keyboard Technique Class The Singing Interest Group (SgIG) has organized a keyboard class for members who wish to sing and play his own tune at the same time. Any interested members are welcome to joi ...
121215_Circular
Golf Day at Skycity Nine Eagles Golf Course The Golf Interest Group (GIG) has organized a Golf Day (9-hole golf course) for its members who are novice or beginner players. This provides a wonderful op ...
Circular
Sports & Recreation Club Night 2012 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club (SRC) night will be held on Friday, 13 July ...
Exposure Draft 2012
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2012 Invitation to Comment on IASB Exposure Draft of Sale or Contribution of As ...
wpe_ feb
Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
el111026
Broadcast seminar on Managing Profits Tax and Transfer Pricing Programme Code: EL111026 It is important to manage transfer pricing and profits tax issues simultaneously in cross border transactions wi ...
Informaton Sheet to Candidates on QPLSC_2
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...
Informaton Sheet to Candidates on QPLSC_1
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...
Informaton Sheet to Candidates on QPLSC_2
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...
Informaton Sheet to Candidates on QPLSC
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...
101019
Date 19 October 2010 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) High ...
Bowling Summer League
2010 Let's go bowling in this summer! The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League”. Join as a team with your fellow bowlers, or come join a team and make som ...
w100529as-0605s
Analysing Qualitative Aspects of HK-listed Companies Case Studies Workshop Programme Code: W100529AS W100605S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informe ...
insolvency-prepartory-i-2010
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 27 Februar ...
IP1-10
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 27 Februar ...
091127
Date 27 November 2009 (Friday) Time 9:00 a.m. 5:05 p.m. Venue Harbour Grand Hong Kong (港島海逸君綽酒店) MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong Kong Keynote Speaker Mr. Chu Yam Yue ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...