PC-Taxation (Dec 14)_Question
PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...
PC-BA (Dec 14)_Question
PC-BA (Dec 14)_Question PC -Business Assurance (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong ...
Module D (Dec 14)_Question
Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module C (Dec 14)_Question
Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...
Module B (Jun 15)_Question
Module B (Jun 15)_Question Module B (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Jun 16)_Answer_2
Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
20150514_ETSI_D
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TechWatch205
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 ...
252sep
1 Minutes of the 252nd meeting of the Financial Reporting Standards Committee held on Tuesday, 3 September 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
253m
1 Minutes of the 253rd meeting of the Financial Reporting Standards Committee held on Thursday, 7 November 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
TechWatch210
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 ...
256
1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...
Contact us
By mail and in person Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong By email sd.insolvency@hkicpa.org.hk By phone (852) 2287 ...
insurance_slip
To : Insuright Brokers Fax : 2850 6214 Attn : Ms. Estella Cheng, Manager HKICPA Medical Insurance Programme for Member Practices Reply Slip Please send us information by: . Mail . Fax . Email Name of ...
ed_aie
Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...
Ltr-091127
By email and by post 27 November 2009 Our Ref.: C/CFC, M66963 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...
ISA700_705_706_800_805
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
IFAC_ED_networkfirm
July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...
IFAC_ED_Section290
July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...
qa_tig
Page 1 of 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Question for meeting with Mainland State Administration of Taxation Suggestion form Please return by 23 March 2012 via email to , Specia ...
Code of Ethics
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Please click here to read the archives. Date Title Comments due by * Comments may be sent by mail, fa ...
Sustainability Reporting
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Please click here to read the archives. Date Title Comments due by Comments may be sent by mail, fax ...
Charitable_Fund_Form_060327
Donation form Donation to the Hong Kong Institute of CPAs Charitable Fund Please complete the donation form and return it with the cheque payable to “Hong Kong Institute of Certified Public Accountant ...
Web_EXCEL_20171001
HKAPA EXCEL is pleased to offer special discount to our members with details as follows: Offer: 20% discount on all EXCEL courses The offer is extended to eligible users' friends and family memb ...
Scores Summary form
SCORE SUMMARY Note: * Please fill in the course rating, slope rating or the course length (yardage or metre) for courses in HK and other countries. Signed…………………………. (Player /Marker) Player Name GHIN ...
Web_EXCEL_20141210
HKAPA EXCEL is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount on all EXCEL courses in spring term. Click here for the cour ...
Web_EXCEL_20141021
HKAPA EXCEL is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount on all EXCEL courses in fall term. Click here for the course ...
EXCEL_20141021
HKAPA EXCEL is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount on all EXCEL courses in fall term. Click here for the course ...
reply1x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
reply2x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
Publication for Sales
Publications and souvenirs available for sale at the Institute's counter can also be ordered by mail using the following order forms. Please add 50 percent of the total order as delivery cost for ...
Contact us
By mail and in person : Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Counter services : Monday - Friday: 9:00 a.m. - 6:00 p ...
homepage_form
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS By post to: The Registrar, OR Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. By f ...
sat-mtg-questions2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meeting with Mainland's State Administration of Taxation Suggestion form* Please return by 6 May via email to , Advocacy & Pra ...
MTSC_Mtgs_with_ML_bureaus_2018_suggestion_form
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Agenda Item/ Question for the meeting with the State Administration of Taxation Suggestion form* Please return by 28 February via email to tf@hkicpa ...
Reply_Slip
To: The Management Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong (Fax No.: 2147 3293 or email: theresachoi@hkicpa.org.hk) Reply Slip ...
stat-intent
20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...
techwatch66
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 Spotli ...
Promotion_ml
HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP The Hong Kong Institute of Certified Public Accountants (Institute) has established the Hong Kong Insurance Implementation Support Group (HKIISG), and ...
Web_Chevron_Caltex Starcard_20170630
Chevron Hong Kong Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates and registered students OOff ...
0405_Reply Form_TSW Internship Programme 2017 - Professional Bodies
Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk HKCPS Yuen Long District Seco ...
915_Donation Form_2017_form
Donation form Donation to the Hong Kong Institute of CPAs Charitable Fund Please complete the donation form and return it to: Member and Public Relations Department Hong Kong Institute of CPAs 37th Fl ...
lucky-draw-2014
Lucky draw for membership survey In order to encourage members to provide input to identify opportunities to better serve members' needs, members who complete the online survey on or before 15 Dec ...
reply3x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
kingsway
Kingsway Concept Limited is offering fuel cards* for special discount on purchase of petrol and diesel to our members. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members ...
Corporate Governance for Public Bodies - A Basic Framework
Content of the Guide English version (Acrobat file 1,238 KB) Chinese version (Acrobat file 509 KB) A hard copy of the Guide can be obtained from the Institute by way of the following: Institute member ...
Internal Control and Risk Management - A Basic Framework
Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...
Defining and Developing an Effective Code of Conduct for Organisations
Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...
1a1infosheet
the Institute’s Hotline: 2528 9000 Fill in the application form overleaf and mail to the Institute, or fax to : 2865 6603 /2865 6776 For enquiries, please call the Institute’s Communications Departmen ...
TUE_Fryer_Jul05_p4
Please use BLOCK LETTERS NameHKICPA Membership No. Company Name Telephone No.Fax No.E-mail Please mark a “3” against the session(s) for which you wish to apply 506A (6 September 05) Admission Fee: HKD ...
061004
BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
IRDAM14_agenda_form
Hong Kong Institute of CPAs Agenda for 2014 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form Please return by 22 November 2013 via email to , Specialist ...
IRDAM15_agenda_form
Hong Kong Institute of CPAs Agenda for 2015 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form Please return via email to by 17 November 2014, under the s ...
2012_irdam_agenda_form
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Agenda for 2012 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form Please return by 25 November 2011 v ...
MTSC_Mtgs_with_ML_bureaus_2017_(form_for_agenda_items)
MTSC_Mtgs_with_ML_bureaus_2017_(form_for_agenda_items) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Agenda Item/ Question for meetings with Guangdong and Shenzhen Tax Authorities Suggestion for ...
05_irdam16_agenda_form_final
Hong Kong Institute of CPAs Agenda for 2016 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form for agenda items Please return via email to by 30 October 2 ...
05_irdam17_agenda_form_draft
Hong Kong Institute of CPAs Agenda for 2017 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form for agenda items Please return via email to by 9 December 2 ...
05_irdam18_agenda_form_final
Hong Kong Institute of CPAs Agenda for 2018 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form for agenda items Please return via email to by 3 November 2 ...
MTSC Guangdong mtg questions (form)
MTSC Guangdong mtg questions (form) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meetings with Guangdong tax bureaus Suggestion form* Please return by 30 September 2015 via email ...
2013_irdam_agenda_form_final
Hong Kong Institute of CPAs Agenda for 2013 annual meeting between Inland Revenue Department and Hong Kong Institute of CPAs Suggestion form Please return by 22 November 2012 via email to , Specialist ...
MTSC Guangdong mtg questions (form)
MTSC Guangdong mtg questions (form) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meeting with the Guangdong Provincial Local Taxation Bureau Suggestion form* Please return by 3 Oc ...
Notice of Nomination of Auditors
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aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
AMLworkshop2018_Jul_Aug_final
HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effective on 1 March 2018. Ac ...
Flyer20171019 [clean]
Page 1 of 4 * Details of Competency and Rating information About the Symposium The event will provide an update on the following: Institute's recent development Taxation matters Upcoming major ...
SRCom IG form_20170208
1 Sports and recreational interest groups To promote work life balance among members, the Institute has formed a Sports and Recreation Committee (SRCom) to oversee matters relating to the provision of ...
170207I
Want to improve your tennis skills? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
SMPC161125
Page 1 of 4 * Details of Competency and Rating information ABOUT THE SYMPOSIUM The event will provide an update on the following: Institute's recent development Taxation matters Major accountin ...
FSIG161020
Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...
FSIG161020
Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...
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 ...
Circular_SnIG1611
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...
SCPD16102502
Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...
SCPD16102502old
Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...
jazz_oct
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
161011E
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 ...
161011I
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 ...
Circular_SnIG1610
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in October for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...
160906E
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 ...
160906I
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 ...
160824
Winding up and insolvency law in Hong Kong -key changes in 2016 About the topic At this seminar, Mark Hyde, Partner, Clifford Chance will speak on the following major changes brought about by the Comp ...
S161123S
HKICPA seminar: Common Errors Uncovered by Field Audit (Re-run) Programme Code: The Inland Revenue Department (''IRD'') of HKSAR conducts field audits on both corporations and incorpo ...
160824_2
Winding up and insolvency law in Hong Kong -key changes in 2016 About the topic At this seminar, Mark Hyde, Partner, Clifford Chance will speak on the following major changes brought about by the Comp ...
160906E-1
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 ...
160906I-1
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 ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
bcga_entry_booklet_2016
Objectives Promote awareness of corporate governance Encourage improvements in the standard of corporate governance disclosure and practices in Hong Kong Recognize companies and organizations that ...
Circular_SnIG1608
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...
20160716_Level two
Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...
AIG160727_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a stretching training for members. Dates: 27 July and 3, 10, 17, 24 & 31 August (to ...
S160729S
HKICPA seminar: What Do New Payment Initiatives Mean to Corporates? Program Code: Following up the introductory session on e-Cheque service conducted by the Hong Kong Monetary Authority (HKMA) on 30 ...
jazz_aug
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
160809I-1
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 ...
160809e
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 ...
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 ...