Module B (Dec10)_Question

Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

633rd_220421

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1526C_DC Order_edited_Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Proceedings N ...

646th_25 May 2023

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HKAA_NewMemForm_HKICPA

Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...

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Briefing on IASB TRG papers for 2 May meeting Key highlights Francesco Nagari, Deloitte Global IFRS Insurance Leader 27/04/2018HKIISG HKIISG HKIISG HKIISG HKIISG HKIISG -20 April 201820 April 201820 A ...

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Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021 This Circular is intended for general guidance only. The This Circular is intended for ge ...

HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

Seminar

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

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

Order and Reasons for Decision_name removed_825F

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

order_0108

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

20141104_ETS_A_S3

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Auditing and Assurance Archives

Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...

649th_21 September 2023

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HKICPA SSG Scholarship 202324 Final Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

...

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1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

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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 ...

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2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

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有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力， 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

QPCAC2016_PRC_Leaflet

有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力， 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

QPCAC_2016_PRC_Leaflet

有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力， 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

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Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

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Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

20121024_Module D_PartII

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39-agm-booklet

Acting for the profession 16 December 2011 5:30p.m. auditorium, 27/f., wu chung house, wanchai 第39屆周年大會39TH ANNUAL GENERAL MEETING01 02 第39屆周年大會舉行的理事會成員選舉Election of Council members at the 39th annual ...

cpa-agm2010

-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠 ...

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News Posted Links 16-Dec-2024 The Accounting Department of the MoF released the Q&A on the Implementation of the Government Accounting Standards System in 2024 16-Dec-2024 The person in charge of ...

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36th Annual General Meeting 2008 躍進成功路Leaping to successNotice of the 第36屆周年大會通告36th annual general meeting 茲通告香港會計師公會將於2008年12月12日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第36屆周年大會，並處理下列事項： 1. 會長致辭。2. 省覽理 ...

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1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

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-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...

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* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

DC order_1287F_19 Mar_edited

IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

640th_221117

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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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Past Events (2019)

Past Events (2019) Date Topic Nature of activity 28 Nov 2019 Corporate Fraud Enforcement Work and Lessons Learnt Lunch seminar 19 Nov 2019 Recent Developments in the Life of a Liquidation - Part II Lu ...

2018

Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...

Module C Business Assurance

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Module C Business Assurance

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Mentorship Programme events

Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...

PerfumeWorkshopAugust

RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...

PerfumeWorkshopAugust

RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

Circular_GIG1609_v2

The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...

YMSC151201

Members' Forum for Young Members About the forum The Institute organizes members' forum to apprise young members of the developments of topical issues, both international and local, and the wo ...

VivianLau

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Vivian Lau Group Financial Controller and Head of Compliance Credit China H ...

DennisHo

PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Dennis Ho President Hong Kong Institute of CPAs Partner PricewaterhouseCoopers Mr. Dennis Ho is the President of Hong ...

EdmandCheung

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist Edmand Cheung Group Managing Director Innovix Distribution ...

PatrickSung

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Patrick Sung Executive Director & CFO Guangnan (Holdings) Limited Mr. P ...

Ms

Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家，擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...

Ms. Ellen Fok

Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家，擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...

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Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...

DMCS Invitation Letter_2014

To: All New Members admitted since May 2013 Cocktail Reception for New Members I would like to extend a warm welcome to you as a new member of the Institute and invite you to a cocktail reception for ...

flyer_SMP140303

Date Monday, 3 March 2014 Time 6:30 p.m. – 8:30 p.m. (Registration starts at 6:00pm) Venue Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Chairman Mr. Raymond Cheng, Council ...

Bridge team selection_2013

Dear members, Recruitment of CPA Bridge Representative Team The Recreation and Sports Club for Hong Kong Professional Bodies will hold its very first bridge tournament on Sunday, 24 November 2013 from ...

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 ...

Booking Form 2012

National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

Section 408 (formerly clause 399)

Section 408 (formerly clause 399) Section 408 (formerly clause 399) Institute's alerts 24 February 2014 Guidance on section 408 of the Companies Ordinance 12 July 2012 Chief executive's alert ...

2012_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

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Dear members, BOC Hong Kong Institute of CPAs Platinum Card (and membership card) To provide more benefits to you, the Institute is introducing the new platinum cards issued by BOC Credit Card (Intern ...

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PAIB events held in June and July 2011 Remarks: See the brief biographies of the above-mentioned speakers at the following links: PAIB networking cocktail on the theme of mentorship (13 June) PAIB s ...

International Health and Hospital Plan (IHHP)

International Health and Hospital Plan (IHHP) International Health and Hospital Plan (IHHP) International Health and Hospital Plan (IHHP) offers its policyholders a broad policy designed to provide co ...

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 ...

20110107F

Date 7 January 2011, Friday 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. LAM C ...

20110107

Date 7 January 2011, Friday 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. LAM C ...

2010_table reserve form

Reservation Form Annual Dinner -9 December 2010 To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 For ...

AD101209_MPform

Sponsorship Form for Member Practice Annual Dinner – 9 December 2010 (Please return by 19 November 2010) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House ...

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Information Session on the Institute's first Specialist Qualification: Diploma in Insolvency The Diploma in Insolvency programme is the Institute's first Specialist Qualification, covering sub ...

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Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

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Extract from TechWatch 89 3. 2010-11 Budget Speech The budget speech was delivered on 24 February 2010. Click for the budget highlights and budget tax measures. In its press release and in media inter ...

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1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 21 Aug 09 Ho ...

W091024S

Understanding Structured Products for Accountants Case Study Workshop Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with abo ...

event

Prospective CPA Issue No. 47 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 June 2009 Date Events 5 June P – Seminar on HKAS 32 & 39 and HKFRS 7 financial as ...

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Industry news Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Efforts by the Big Four accountancy firms to boost their ranks of female partner ...

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Prospective CPA Issue No. 45 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th worksh ...

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Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

030924

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Preferential claims -International trends and the Hong Kong approach Speake ...

030924

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Preferential claims -International trends and the Hong Kong approach Speake ...

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To: Operation & Finance Department, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Fax: 2893 9853 This TUE registration form can also be downlo ...

Cyberport

Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...

Cyberport

Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...

I2C_Draft_Amendments_to_Constitution_and_Preface

24 April 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASC FOUNDATION CONSULTATION DOCUMENT ON PROPOSED AMENDMENTS TO THE IASC FOUNDATION C ...

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24 April 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASC FOUNDATION CONSULTATION DOCUMENT ON PROPOSED AMENDMENTS TO THE IASC FOUNDATION C ...

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Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

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24 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED ...

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24 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED ...

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MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 17 October 2005 Seminar -Legal Issues relating to the Land Use Right and Real Estate in the Mainland () 7 June 2005 Sem ...

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P:\IT\HKSA WebSite Updating\recent\2064 Bobo info\.doc Information Sessions on the HKICPA Qualification Programme Do you want to be a Chartered Accountant? Do you want to know more about the HKICPA Qa ...

event_enrol

5 May, 2003 Dear Sir/Madam, Against SARS -let’s Walk for Health Your are cordially invited to mobilise your staff/members to support “Walk for Health” on Thursday, 1 May. It is aimed at encouraging Ho ...

DTC_31-Oct-02

o1J./J.U UU.L u, 1nu 1.1; U:1 ri\A O;) ;),) U1.0U 1ma V1'-&001'. 852 2523 0180 rhe DTC Association ! (lihe Hong Kong Association of Restricted Licence Banks and Deposit-taking Campa tff/J} ...

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-, -FROM --28-0CT-2002 18:03 TO 25274032 P.i/01 852 2528 w)i BYfi IFk:i&. MM&.Ii. w-tJ\' /L'sP;- I' J\,ft: FINANCIAL SERVICES BRANCH 'FINANCIALS ERVICESA ND II THE TREASURY BUR ...

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HKU SPACE_MSc Accounting and Finance (rv) - special offer (HKICPA) Sep 2014 intak Special Offer on MSc Accounting and Finance -Part-time programme by The University of Hull and HKU SPACE HKICPA full m ...

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HKU SPACE_MSc Accounting and Finance (rv) Special Offer on MSc Accounting and Finance -Part-time programme by The University of Hull and HKU SPACE HKICPA full members will be entitled to a HK2,000 dis ...

DBIG -110927 (CPA Cup - rundown)

DBIG -110927 (CPA Cup - rundown) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 27 September 2011 Dear all paddlers, The 3rd CPA Cup Dragon Boat race to cele ...

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DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...

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DBIG -110615 (updated schedule) DBIG Dragon Boat Training & Race Schedule June – October 2011 Date Week From To Venue Remarks 12-Jun-11 Sun 9:00 AM 11:30 AM Sai Kung Training 15-Jun-11 Wed 7:30 AM ...

01tp

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressi ...

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From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024– 2027 Date: Thursday, 20 April 2023 5:24:53 pm ...

2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

SmarTone Flyer Aug 2025 CHN

優惠有效期至2025年8月31日。流動數據服務計劃只適用於攜號轉台及新上台客戶；5G寬頻服務及智能訊息方案只適用於新上台客戶。服務計劃只供以香港身份證申請，並經網上平台登記及簽約24個月。登記所需文件：香港身份證，地址證明及員工證。# 通話分鐘收費的計算方法以每分鐘為單位，不足一分鐘亦作一分鐘計算。其後收費為HK0.5/min。 當每月本地數據用量達到20GB，數據服務仍可繼續，唯將不高於1Mbp ...

1139F_26 June 2018_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 ...

P00 Module C Business Assurance pre-workshop materials LN 090712

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Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

KPMG 6-Sep-02_2

Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...

HKBN Handbill 20240731 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

t8gf

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Rep ...

8gf

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...

Flashcard_Module A(5th edition)

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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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i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

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

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名 ...

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

Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: h ...

2008 update to JD

1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...

hkfrs-update

1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...

ED-RR-Activities-Standard

Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...

ed_dta

IFRS Standards Exposure Draft ED/2019/5 July 2019 Comments to be received by 14 November 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Proposed amendments to IA ...

...

HKICPA submits proposals for the Government budget to reinvigorate Hong Kong as a world city and magnet for investment and talent

Today, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) has announced its tax policy and Government’s budget proposals for the 2024-25 fiscal year. Under the theme “Reinvigorate & ...

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hk-int4

2 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases HK Interpretation 4 HK Interpretation 4 Issued May 2005Revised December 2009 Effective on 24 May 2005LEASES – D ...

update006

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

PDI flyer_published

Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individual Voluntary Arrangements) ...

TeacherExpress_Jun2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...

StudentExpress_Jun2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...

583rd_180424

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Circular_GIG170517_edited

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_GIG161219

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Ocean Park_Booking Form

海洋公園哈囉喂全日祭2016優越門票及特別主題套餐套票Halloween Fest Premium Ticket with Special Themed Menu Package 哈囉喂全日祭2016指定活動日期Ocean Park Halloween Fest 2016 Event Dates: Oct 2, 7-10, 14-16, 20-23, 27-31, 2016 (Total 17 D ...

Circular_SNIG1607_v2

Snooker League 2016 To allow CPA snooker players to gain match experience and promote fellowship among members, Snooker Interest Group (SnIG) is organizing a 3-day Snooker League (mixed league) in Jul ...

Circular_GIG160125

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_GIG151221_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

waltz_sep

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

Circular_GIG150921_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

jf_jul_o

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

chacha_jun

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

Flyer_GIG150511

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

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 ...

150210

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 ...

Flyer_GIG150126_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

lec150116

課程內容元朝黃公望的山水畫長卷《富春山居圖》向來被譽為國畫中的《蘭亭序》。此畫筆墨抽象寫意，畫風清新，深刻影響元代至今的畫家。劉才昌老師山水畫師從當代藝術大師劉海粟，有40多年的山水畫教學經驗。《富春山居圖》山水畫精習班全課程共30堂：前12堂學習山水畫的基礎，包括用筆、用墨及山、石、水、雲、樹的基本畫法，並初步掌握這些山水畫基本元素的組合構圖法；後18堂分若干段臨摹《富春山居圖》，並學習一些基本 ...

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

Flyer_GIG140922_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

140617

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 ...

jul

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

oct

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

Circular_GIG121020_v2

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

july

Latin/Ballroom Dancing Class Date & Class Class Waltz – Elementary I Samba – Elementary II Rock'n Roll – Elementary I Quickstep – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 p ...

Circular_GIG120421

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

chp1-s7

23 7 Current and future tax developments Topic highlights Tax developments in Hong Kong include a comprehensive tax system review, the budget, amendments to the IRO, and expanding its tax treaty netwo ...

Circular_GIG111219

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

Circular_111022

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club (CWBGCC) ...

Circular_GIG110923

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

Circular_BRIG110924

Mini Bridge Tournaments 2011 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 d ...

0109-1

Disciplinary Committee Constituted wider Part V of Professional Accountants Ordinance Disciplinary Proceedings No. D-06-195C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional ...

1112-1

Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

0119-1

Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

D_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

D_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

gig110124

Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organised a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...

out_nov

Intermediate/Advance Dance Class To cater for those who wish to sharpen their dancing skills, we have organized small group lessons taught by overseas professionals in a proper studio (3,000 sq. ft.) ...

ttp

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

ckk-order

1 Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

frscmm-nov

1 Minutes of the 176th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

Henrylam

Disciplinary Committee Constituted under Part V of Professional Accountants Ordinance Disciplinary Proceedings No. D-06-195C IN THE MATTER OF complaint made under section 34(1)(a ) of the Professional ...

Professional representation

A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...

Submissions on Corporate Finance-related Subjects

Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...

Financial Services Interest Group events

Date Topic Nature of Activity 20 Nov 2024 ESG webinar: Hong Kong Taxonomy for Sustainable Finance Webinar 10 Jul 2024 MBIG & FSIG joint cocktail reception: Regulatory investigation of and enforcem ...

TUE_Flyer_Aug-Nov08_Revised

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

HKICPA_SR-EN_N

Form: SR-E1 (25-2007) I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: ...

0606

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – June 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 June 2006. Members of the Committee presen ...

FRSCMS-Jun

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – June 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 June 2006. Members of the Committee presen ...

0507

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...

FRSCMS-Jul

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...