update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
update100
P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...
update092
i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...
ttsq3j
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 ...
ttsq3
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 ...
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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 ...
ttsq2old
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 ...
Request_Acknowledgement_ReplacementBallot_2020
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Request AcknowledgementReplacement Ballot 2021
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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 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 ...
Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
Important Dates for Qualification Programme Examinations (December 2021 Session)
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The IP's Voice
The IP's Voice "The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ( ...
HKICPA_timetable for public_20161
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
wga131205_09
Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...
WAM application form flyer
Technical Training and Support Programme 2011 8 Training for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-size ...
Exposure Draft 2007
DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...
i2c_ibor
7 May 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/1 Interest Rate Benchmark Reform Proposed amendments to IFRS ...
HKICPA_timetable for public_20192
Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...
update144
Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...
update098
i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...
etf_report
1 (April 2022) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for per ...
130830
1 中港兩地經濟往來日益頻繁,香港會計師不但需要具備良好的財會技巧,還需要對中國歷史、文化禮節、內地政府機關架構和當前的社會問題等有基本認識,才更容易與內地的合作夥伴溝通。有別於其他類似課程,公會內地業務關注組在廣州舉辦為期三天的“中國商業實務及管理研習班”,着重學習商塲實務軟知識,希望通過介紹內地的歷史、文化、管理哲學等內容,協助會員瞭解內地的商業管理哲學、政府部門的職能和從屬關係、社會管理問題 ...
Summary
Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...
Module B (Jun 17)_Question
Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module C (Jun 13)_Question_1
Module C (Jun 13)_Question_1 Module C (June 2013 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 ar ...
Module C (Jun 13)_Question
Module C (Jun 13)_Question Module C (June 2013 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 argu ...
Module B (Dec 2016)_Question
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hkas27_2011
Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...
Module A_20140409
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update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
Mod_A_Part_II_Jun2017
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20121122_ModuleD_Case
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sub_97if
Page 1 of 14 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 July 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
Mobile Medical & Health Check Centre Limited
Offers: 1. Special offer for health check packages (flyer) Allergy Screening service (Food/ Respiratory/ Comprehensive) 2. Seasonal Influenza Vaccine - Basic (1 Dose) 50 years old or above of HK resid ...
2015_16_ActivityPlan
HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...
D-Preseen-Dec2015
Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Profits tax • Group exercise Ch.3 & 1 ...
20130117
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 17 January 2013, Thursday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
Mod D Outline_Amendment
Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...
D1
Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...
D - Methodologies
Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Profits tax • Group exercise Ch. 3 & ...
20120118
Date 18 January 2012, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. L ...
Module D Methodologies v
Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...
Module D Methodologies v.2
Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...
20110824
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 24 August 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
sem-financial-instruments-standards-ii
Date 15 April 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Center, 99 Queen’s Road Central, Hong Kong. Speaker Mr. Lam Chi ...
sem-financial-instruments-standards-i
Date 13 April 2010, Tuesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Center, 99 Queen’s Road Central, Hong Kong. Speaker Mr. Lam Chi Y ...
2010112&9&17
2010112&9&17 Date 2, 9 and 17 November 2010 Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F., The Centre, 99 Queen's Road Centr ...
CL1pir9
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Friday, 2 June 2023 5:25:20 pm ...
hk-int27
Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...
update032
Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
Module D (Jun 12)_Answer
Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...
update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
tue-jan-mar_final
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 ...
nss-report-meeting_apr
REPORT OF THE MEETING OF NATIONAL STANDARD-SETTERS (NSS) 8-9 APRIL 2009 The NSS group met in Johannesburg on 8-9 April 2009 and considered the agenda items set out below. Background The NSS is a group ...
update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
pn840
PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...
ETS_Module A
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 pu ...
ETS_Module A
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J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
Quality assurance department report 2020
QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...
cos22
MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...
hk(ifric)-int 10
Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...
D-15-1006H_DC Order_11 May 2017_Edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
tech-training-program
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 ...
ofcr
1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
ms0427
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 April 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ( ...
FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
Disciplinary Proceedings in progress as at 10 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
160601_BMIG_training_course
Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in June for members who wish to improve their strokes and tactics. Dates Time Venue ...
Application Form - 2016 International
1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...
jazz_nov
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 ...
151104_BMIG_training_course_FULL
Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in November for members who wish to improve their strokes and tactics. Details are ...
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 ...
cfs-may-jun
Date /Programme code Time Topic Language Venue Saturday, 16 May 2015 9:30 a.m. – (W150516S) 1:00 p.m. Saturday, 13 June 2015 9:30 a.m. – (W150613AS) 1:00 p.m. Saturday, 30 May 2015 (W150530S) Saturday ...
w150418j
HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code: W150418J HKICPA and CIMA present a three-day workshop, specifically for HKICPA members who intend to excel in financial and ma ...
20150312-Trail Running Class
Trail Running Classes The Athletics Interest Group (AIG) has organized two trail running classes for members who wish to take up a challenge for running mountain trails. Details are as follows: Cllass ...
jazz_jan
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 ...
PSS_Flyer_Photography Practice Sessions_Oct-Dec2014
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...
w141005j
HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control (re-run) Programme Code: W141005J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in ...
201407_FitnessTrainingClass
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
CPABadminton_20140525
CPA Badminton Championship Join the Championship of the fastest racquet sport in the world! Date: 25 May, Sunday Programme: 9:00 am – 12:30 pm Competition 12:30 pm – 1:00 pm Prize presentation Venue: ...
140515
The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...
w140330j
HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control Programme Code: W140330J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financia ...
w130928j
Professional Competence in Management Accounting: Case Study Workshop Programme Code: W130928J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in finan ...
cef131111
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: CAW131111) This programme aims ...
w130929j
Performance Strategy: Risk and Control Programme Code: W130929J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financial and management skills and ...
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 ...
cf2012_briefing
Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...
360-degree-leadership skills-aug-oct
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. B ...
mar
Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Waltz – Elementary II (Thursday) 1. 20 March 2012 15 March 2012 2. 27 March 2012 22 March 2012 3. 10 April 2012 29 ...
s111213j
Supporting organisation Host Supporting organisation INEDs: The USA and Hong Kong Compared CPD point(s) : The HKICPA : 2 hours The HKICS : 2 points The Law Society of Hong Kong : Being applied for The ...
w111018
The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...
360-degree-management skills 8-11
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quar ...