sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

tue-tts-9-10

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

pe-tts-workshop

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

techwatch86

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 ...

techwatch86

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 ...

BOR_Information Leaflet (with Appendix) (2)

BOR_Information Leaflet (with Appendix) (2) 1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordi ...

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 ...

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Self-administered questionnaire for Accountant (Finalized) 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 SITUATIO ...

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 ...

compar3112

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

compar196

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

compar300620

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

FE (Dec 15) Paper II_Question

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comparison0618ar

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

update243

i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...

compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

COVID-19 Pandemic Survey for PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

COVID-19 Pandemic Survey for PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

update042

Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

Projection

房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間： 晚上6:30 – 8:00 講者： 中華太極智慧學院院長楊雲中先生題目：太極文化•養生•減壓講座 Hong Kong Institute of Certified Public Accountants, 2017. All rights reserved. 太極拳世界上最完美的運動。將氣功，武術，體操，哲學，文 ...

MPS_B_PartII

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Circular_GIG170304_OnCourse

Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...

Circular_BrIG1701_v2

Bridge Training Course The Bridge Interest Group has organized a 6-session training course intended for beginners and average players. While members are welcome to bring friends who are also bridge en ...

YMSC161015

Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...

160713

Trust and Insolvency (Part 2) – Proprietary Claims against an Estate About the topic Legal actions can be broadly classified into personal claims and proprietary claims. When a proprietary claim is su ...

160519.Flyer

歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊，會員現可透過公會訂閱以下刊物： 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊，由國家稅務總局主管、中國稅務雜誌 ...

FIG team for league

The Football Interest Group (FIG) is recruiting members to form a team to participate in either 7-a-side or 11-a-side league to be held between August 2016 and July 2017. FIG is looking for committed ...

160413old

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

160414

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA As previous years, in 2015, the Institute held annual liaison meetings with the State Administrati ...

tue

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 ...

tfp150225s

Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...

Circular_GIG150314_rv

Play With a Golf Professional (On Course Practice) Date: Saturday, 14 March 2015 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Er ...

PR-Disclosure-Initiative-December-2014

PRESS RELEASE 18 December 2014 IASB makes progress on improving the effectiveness of disclosure in financial reporting The International Accounting Standards Board (IASB), responsible for Internationa ...

pr_ias7

PRESS RELEASE 18 December 2014 IASB makes progress on improving the effectiveness of disclosure in financial reporting The International Accounting Standards Board (IASB), responsible for Internationa ...

tue14nov

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 ...

waswam

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

Winter League 2014

Bowling Winter League The Bowling Interest Group (BoIG) cordially invites you to join its “Winter League” which will start from November 2014 to February 2015. We accept team entry and individual entr ...

141122

Dance can keep both the body and brain active and the muscles and joints healthy. It also can reduce stress level and expand social circle. Come and find out more at the dance fun night with highlight ...

Circular_GIG141122

Play With a Golf Professional (On Course Practice) Date: Saturday, 22 November 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

SIG1410-12_Swimming Class

Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training. Cllass Tiime & Datte Ta ...

Circular_Play With Golf Pro_140315

Play With a Golf Professional (On Course Practice) Date: Saturday, 15 March 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lo ...

tfp140226s

Budget Commentary Forum 2014-15 26 February 2014 (Programme Code: TFP140226S) Date 2266 FFeebbrruuaarryy 22001144,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::0000 pp..mm.. (Refreshment ...

nov

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

Circular_Play With Golf Pro_131116

Play With a Golf Professional (On Course Practice) Date: Saturday, 16 November 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

tfp130828s

Managing VAT Effectively under VAT Pilot Reform Expansion Programme Code: TFP130828S Since the implementation of Value Added Tax (VAT) pilot starting from 1 January 2012, the Chinese authorities have ...

agenda-day1-2

Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...

sem-support-may-jun

Seminars to support members (May to June 2013) Hong Kong Institute of CPAs presents this series for accountants between May 2013 and June 2013. This series of seminars is designed to provide skills up ...

tueapm05

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

Circular_Play With Golf Pro_130323

Play With a Golf Professional (On Course Practice) (Note: This is a re-run of the Play With a Golf Professional on 16 March due to the overwhelming response.) Date: Saturday, 23 March 2013 Time: 8:00 ...

130316

Play With a Golf Professional (On Course Practice) Date: Saturday, 16 March 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Bi ...

F121113_1118

Financial Reporting Seminar on Property Valuation Date 13 November 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, H ...

hkex

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Tuesday, July 10, 2012 7:01 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IASB Exposure Draft of Annual Improvements to I ...

120511

Investigation Series #2: Conducting an effective forensic investigation About the topic In this second of our Investigation Series of presentations, Nick Robinson and Emmanuel Vignal of Deloitte Foren ...

sub-dpb-guide

By email and by post 17 February 2012 Our Ref.: C/RIF, M81820 Ms. Meena Datwani Chief Executive Officer Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Cent ...

Circular_GIG120415

Play with a Golf Professional (On Course Practice) Date: Sunday, 15 April 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Hong ...

rif120111

Recent Developments in Insolvency Law About the topic At this seminar, Ludwig Ng of ONC Lawyers will discuss recent developments in insolvency law. Topics to be covered include: Dealing with uncooper ...

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 ...

careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

rif111012

An Update on the PRC Enterprise Bankruptcy Law About the topic At this seminar, Mr. Alan C.W. Tang SD (Insolvency) of SHINEWING (HK) Certified Public Accountants, an experienced insolvency practitione ...

Circular_GIG111009

On Course Practice (play with a golf professional) Date: 9 October 2011, Sunday Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lok ...

0623-1

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 I ...

tig110727

Transfer pricing – Understanding fundamental concepts and dealing with practical issues About the topic Kari Pahlman, Head of Asia Pacific Global Transfer Pricing Services, KPMG, and Kimberley Webb, M ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

A - Introduction 20111

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

s110307s

Forensic Accountancy & Business Valuation for Litigation Purposes (re-run) Programme Code: S110307S Cannibalism effect in forensic accountancy was initially conceptualised by Mr Benny K B Kwok in ...

out_dec

Dance class with overseas teachers In collaboration with Dance Concept Studio, we have organized small group lessons taught by overseas professionals in its 3,000 sq. ft. studio in Wanchai for those w ...

Module A - Introduction

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iii Passing Criteria fo ...

tig100916

Principles of international taxation About the topic Mr. David Smith, senior adviser, tax services at PricewaterhouseCoopers, and a highly respected commentator on Hong Kong and international tax, wil ...

Results_Joint Professional Mararthon Competitions 2010_2

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

Results_Joint Professional Mararthon Competitions 2010_1

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

Results_Joint Professional Mararthon Competitions 2010

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

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 ...

Taiyiuwah

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

tig-091022

Tightening Up Tax Administration and Audits of Non-resident Companies in China About the topic Due to certain significant changes to the tax laws and regulations in China (including the introduction o ...

TIG091022

Tightening Up Tax Administration and Audits of Non-resident Companies in China About the topic Due to certain significant changes to the tax laws and regulations in China (including the introduction o ...

091012

"Practitioners meeting Regulators" series – How far does the responsibility of INEDs extend? About the topic In recent years, in certain corporate failures or breaches of the Listing Rules, ...

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

090110

Professional Accountants in Business Committee (PAIBC) Tips on Surviving an Economic Downturn – Practical Advice for PAIBs working in SMEs Speakers Miss Belinda Kwan Assistant Director-General (Indust ...

0602

Financial Reporting Standards Committee Meeting summary – February 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 15 February 2006. Members of the Committee present we ...

FRSCMS-Feb

Financial Reporting Standards Committee Meeting summary – February 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 15 February 2006. Members of the Committee present we ...

Circular_Play With Golf Pro_130316 (rv)

Circular_Play With Golf Pro_130316 (rv) Play With a Golf Professional (On Course Practice) Date: Saturday, 16 March 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course ( ...

Mid_Year_Accounting_Finance

Accounting & Finance • Hong Kong 2006 Mid Year Recruitment Market TrendsHong Kong is a city transformed – transformed in terms of its economy, transformed in terms of its self-confidence and trans ...

Circular_GIG121007 (1014)

Circular_GIG121007 (1014) Play with a Golf Professional (On Course Practice) Date: Sunday, 14 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung ...

ed_improv1113

Exposure Draft ED/2012/2 November 2012 Comments to be received by 18 February 2013 Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements Cycle 2011–2013 (Proposed amendments to International ...

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Module 9

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 SIX questions are comp ...

update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

i110111

The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...

MPS_A_PartII

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MPS_A_PartII

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 purposes and s ...

MPS_A_PartII

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ed_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 19 July 2023 IASB/ED/2023/2 March 2023 Exposure Draft IFRS ...

tts-oct-dec-pe12

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

HKAS07cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...

Course materials

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Associate level examination results of the June 2022 Session

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MPS M14-Part II Dec 2021

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MPS M14-Part II Dec 2021

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M7 MPS Jun 2022

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Past Events (2021)

Past Events (2021) Date Topic Nature of Activity 17 Dec 2021 Anti-money laundering and counter-terrorism financing webinar for accountants (in English) (rerun) Live webinar 9 Dec 2021 Anti-money laund ...

The Country Club at Hong Lok Yuen

Offers: 1. Complimentary 1-week experience pass 2. Exclusive Annual Membership Promotion (Flyer) 1st year annual fee HK5,000 (Original: HK12,000) 2nd year renewal fee HK3,000 (Original: HK6,000) Month ...

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

Case 2

1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview） Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...

Song list

Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...

programme

Member Forum on the "Consultation Document on the Methods for Selecting the Chief Executive in 2017 and for Forming the Legislative Council in 2016" Programme * * * * * * * * * * Organisers ...

C1

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

A1

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

rundown

Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...

C - Methodologies

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Corporate governance • Case stu ...

Module C Methodologies_3

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

Module A Methodologies_2

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

TAOPD

The Hong Kong Institute of CPAs, the statutory body responsible for the registration and regulation of CPAs in Hong Kong, invites applications for the following post in the Professional Development De ...

P091008

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年10月8日至11月5日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導 ...

event

Prospective CPA Issue No. 49 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 August 2009 Date Events 4 August P –Workshop on effective communication for business ...

event

Prospective CPA Issue No. 48 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 July 2009 Date Events 4, 11, 18 & 25 July O –Workshops on PRC accounting, auditi ...

P090813

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年8月13日至9月10日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導師 ...

Stmatters

Student matters Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Module preparation seminars and final examination revision course A series of ...

P090416

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年4 月16 日至5 月14 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...

P090416

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年4 月16 日至5 月14 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...

040422

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

040422

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

calendar

January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...

calendar

December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...

bmiscellaneous

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

050107

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Membership Section, Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Enquiries: ...

miscellaneous_old

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

s120907f & s121009f

s120907f & s121009f Briiefiing Sessiion on CPD Requiirements (re-run) Programme Code: S120907F/S121009F The Institute's members who joined the Institute before 1 December 2009 need to complete ...

cl_sfa3

1 Katherine Leung (SS) From: info on behalf of HKAB Sent: 2022年1月27日星期四15:39 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangem ...

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Update No. 233 (Issued 22 October 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents ...

candidate7

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update300

i Update No. 300 (Issued 25 September 2023) This Update relates to the following publications: 1. Lack of Exchangeability (Amendments to HKAS 21 The Effects of Changes in Foreign Exchange Rates) The a ...

Students of HKIAAT/ JES

What are the transitional arrangements under the new QP for HKSA ACCA Joint Examination Scheme JES s What are the transitional arrangements under the QP for HKSA/ ACCA Joint Examination Scheme (" ...

2021

Webcasts Webcasts Item Date of issue Category Title -10 30 December Ethics Ethics Educational Video 2021-9 20 December 2021 Auditing and Assurance E-learning: Proposed Standard for Audits of Less Com ...

2021

Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

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Start-up kit

1 for Mentors and Mentees 1. Mentors 1.1 Mentor benefits P. 2 1.2 Mentor Roles and Responsibilities P. 3 1.3 Effective Questioning Tips for Mentors P. 4 – 5 1.4 Giving Feedback – Checklist for Mentor ...

Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

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CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

techwatch155

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

techwatch155

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

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Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...

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CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

tuewk01

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 ...

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Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

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i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

tts0304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

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RECRUITMENT OF TUTORS AND WORKSHOP FACILITATORS FOR SQ (TAXATION) PROGRAMME The Hong Kong Institute of Certified Public Accountants invites applications for Tutors and Workshop Facilitators for its up ...

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Module C (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropria ...

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Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...

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What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...

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

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Module C (Dec 12)_Question_2 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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TT League_circular (rv) Table Tennis League 2013 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a ‘mixed” league for male and female players (beginner, intermedi ...

Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

TechWatch193

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FE (Jun 16) Paper I_Question

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Sentencing Guidelines_Council reviewed_24Oct2017 (2)

Sentencing Guidelines_Council reviewed_24Oct2017 (2) Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 1. Objectives of the Guideline 1.1. This Guideline is designe ...

654th_19 January 2024

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pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

MPS_D_PartI

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MPS_D_PartI

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 ...

MPS_D_PartI

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w100628as-0707

WorkWorkWorkWorkSmart:Smart: Greater Effectiveness Greater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater Effectiveness Greater EffectivenessG ...

pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

co23

STANDARD SETTING Financial reporting considerations for closing out 2023 FEBRUARY 20241 CONTENTS Introduction 2 I. Topical issues 3 1. The lingering impact of economic challenges and uncertainties on ...

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www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

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IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

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Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

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Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Past Events (2020)

Past Events (2020) Date Topic Nature of activity 11 Dec 2020 E-learning webinar: Tackling Hurdles to the Voluntary Liquidation of Wholly Foreign Owned Enterprises in the Mainland Live webinar 8 Dec 20 ...

Arrangement on your current QP Final Examination enrolment in the December 2020 Session

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Exposure Draft 2019

Date Title 19 December 2019 Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot ...

Flyer_ETS_20182

Examination Techniques Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2018 session. The ETS ai ...