![EC20231208260](/images/search_icon_pdf.gif)
EC20231208260
1 Minutes of the 260th meeting of the Ethics Committee held on Friday, 8 December 2023 at 10:00 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
![ssap30](/images/search_icon_pdf.gif)
ssap30
SSAP 30 (January 2001) 1 SSAP 30 STATEMENT OF STANDARD ACCOUNTING PRACTICE 30 BUSINESS COMBINATIONS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the ...
![440022](/images/search_icon_pdf.gif)
440022
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...
![1102sch](/images/search_icon_pdf.gif)
1_102(sch)
1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...
![pr-0703-ea-en](/images/search_icon_pdf.gif)
pr-0703-ea-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...
![pr-0522-0609-en](/images/search_icon_pdf.gif)
pr-0522-0609-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against one certified public accountant (practicing) and a corporate practi ...
![update077](/images/search_icon_pdf.gif)
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
![Module B_Preseen_20181](/images/search_icon_pdf.gif)
Module B_Preseen_20181
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ETS_Module A
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Module B Pre-seen_20161
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 ...
![d-02](/images/search_icon_pdf.gif)
d-02
IFRIC DRAFT INTERPRETATION D2 Changes in Decommissioning, Restoration and Similar Liabilities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 November 20 ...
![ed_aatb32020](/images/search_icon_pdf.gif)
ed_aatb32020
18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation ...
![ab1](/images/search_icon_pdf.gif)
ab1
AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...
![Important_notice_2018](/images/search_icon_pdf.gif)
Important_notice_2018
1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...
![CUHK Digital transformation program 2018](/images/search_icon_pdf.gif)
CUHK Digital transformation program 2018
Digital Transformation Programs Executive Execution Series http://exed.bschool.cuhk.edu.hk/en-us/programs/digitaltransformationprograms Visit our website to know more about Digital Transformation Prog ...
![976r13_SET_StudentOnline](/images/search_icon_pdf.gif)
976r13_SET_StudentOnline
BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...
![976r13_SET_TeacherExpress_Jul2017](/images/search_icon_pdf.gif)
976r13_SET_TeacherExpress_Jul2017
BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...
![976r12_ET_StudentExpress_online](/images/search_icon_pdf.gif)
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
![976r12_ET_TeacherExpress_online](/images/search_icon_pdf.gif)
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
![Circular_SGIG150122_Ensemble_rv](/images/search_icon_pdf.gif)
Circular_SGIG150122_Ensemble_rv
Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...
![Circular_SGIG150119_rv](/images/search_icon_pdf.gif)
Circular_SGIG150119_rv
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
![Circular_SGIG150121_Studio_rv](/images/search_icon_pdf.gif)
Circular_SGIG150121_Studio_rv
Studio Vocal Recording Classes The Singing Interest Group has organized a 5-session studio vocal recording class. At the end of the class, you'll be able to produce your own CD. Don't miss thi ...
![order-0510](/images/search_icon_pdf.gif)
order-0510
1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
![wbsmw-jan-mar](/images/search_icon_pdf.gif)
wbsmw-jan-mar
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
![wbsmw-jan-mar](/images/search_icon_pdf.gif)
wbsmw-jan-mar
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
![ws-business-finance-jan-apr](/images/search_icon_pdf.gif)
ws-business-finance-jan-apr
Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...
![frsc-2010-feb](/images/search_icon_pdf.gif)
frsc-2010-feb
1 Minutes of the 178th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
![ws-wb-sm-nov-dec-](/images/search_icon_pdf.gif)
ws-wb-sm-nov-dec-
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
![ws-wb-sm-nov-dec-v03](/images/search_icon_pdf.gif)
ws-wb-sm-nov-dec-v03
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
![ab1](/images/search_icon_pdf.gif)
ab1
AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...
![TUE_Flyer_Aug06_2](/images/search_icon_pdf.gif)
TUE_Flyer_Aug06_2
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 ...
![TUE_Flyer_0602](/images/search_icon_pdf.gif)
TUE_Flyer_0602
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 ...
![prED8](/images/search_icon_pdf.gif)
prED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
![PR-ED8](/images/search_icon_pdf.gif)
PR-ED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
![TUE_Flyer_Feb06](/images/search_icon_pdf.gif)
TUE_Flyer_Feb06
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 ...
![0509](/images/search_icon_pdf.gif)
0509
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
![FRSCMS-Sep](/images/search_icon_pdf.gif)
FRSCMS-Sep
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
![sas220](/images/search_icon_pdf.gif)
sas220
SAS 220 (January 97) 1 STATEMENT OF AUDITING STANDARDS 220 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduct ...
![HKAccountant](/images/search_icon_pdf.gif)
HKAccountant
Technical Briefing 112 THE HONG KONG ACCOUNTANT JANUARY 2004 HKSA adopts International Audit Independence Rules The HKSA has issued new Independence Pronouncements in line with that used by accountanc ...
![ssap34q&a](/images/search_icon_pdf.gif)
ssap34q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...
![Module D (Jun 11)_Question](/images/search_icon_pdf.gif)
Module D (Jun 11)_Question
Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
![Module D (Jun 11)_Question_1](/images/search_icon_pdf.gif)
Module D (Jun 11)_Question_1
Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
![Golf Day @ CWBGCC_140118](/images/search_icon_pdf.gif)
Golf Day @ CWBGCC_140118
Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & ...
![911r1_InfoSheet_Jan_21_EN](/images/search_icon_pdf.gif)
911r1_InfoSheet_Jan_21_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...
![911r1_InfoSheet_Jan_21_EN_V2](/images/search_icon_pdf.gif)
911r1_InfoSheet_Jan_21_EN_V2
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...
![Annex](/images/search_icon_pdf.gif)
Annex
1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...
![ecart2](/images/search_icon_pdf.gif)
ecart2
1 This guidance is for general reference only. The Institute, Ethics Committee and the staff of the Institute do not accept any responsibility or liability in respect of the guidance and any consequen ...
![641st_221206](/images/search_icon_pdf.gif)
641st_221206
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![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Module exemption at Associate Level
Module exemption at Associate Level Effective from 1 January 2022 and applicable to the December 2022 Session onwards, applicants who wish to apply module exemption must base upon a qualification acqu ...
![update022](/images/search_icon_pdf.gif)
update022
Update No. 22 (Issued November 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i, ii & iv with revised contents pages i, ...
![i2c_ifrs15](/images/search_icon_pdf.gif)
i2c_ifrs15
22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...
![Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final](/images/search_icon_pdf.gif)
Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final
2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...
![i2c_sme14](/images/search_icon_pdf.gif)
i2c_sme14
8 October 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF IFRS FOR SMEs Comments to be received by 20 January 2014 The ...
![newbooks-aug](/images/search_icon_pdf.gif)
newbooks-aug
New Books in Library (Jul 2013) Auditing Title /Author: The ASQ auditing handbook : principles, implementation, and use /ASQ Audit Division ; J.P. Russell, editor ISBN: 9780873898478 Publisher: Milwau ...
![newbooks-jul](/images/search_icon_pdf.gif)
newbooks-jul
New Books in Library (Jul 2013) Auditing Title /Author: The ASQ auditing handbook : principles, implementation, and use /ASQ Audit Division ; J.P. Russell, editor ISBN: 9780873898478 Publisher: Milwau ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
IAASB consultation paper "A Framework for Audit Quality"
IAASB consultation paper "A Framework for Audit Quality" Background The International Auditing and Assurance Standards Board (IAASB) issued a Consultation Paper "A Framework for Audit Q ...
![i2cuncertainty](/images/search_icon_pdf.gif)
i2cuncertainty
21 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT VALUATION UNCERTAINTY Responses to be received by 11 January 2 ...
![i2c_forests](/images/search_icon_pdf.gif)
i2c_forests
21 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT THE VALUATION OF FORESTS Responses to be received by 11 Januar ...
![i2cimprov5](/images/search_icon_pdf.gif)
i2cimprov5
8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...
![notice](/images/search_icon_pdf.gif)
notice
1 From: HKICPA -RIF [mailto:ecr-4edf3831d119d7.50054311@ecircular.hkicpa.org.hk] Sent: 07-12-2011 5:56 PM To: Subject: RIF Executive Committee Election Results To: Restructuring & Insolvency Facul ...
![feeschedule-mem-ia-old](/images/search_icon_pdf.gif)
feeschedule-mem-ia-old
(Revised in August 2011) FEE SCHEDULE Form R-3 Application for registration as a certified public accountant (“CPA”) Form IA-1 Application for registration as an international affiliate (“IA”) Fees fo ...
![feeschedule-mem-ia-aug](/images/search_icon_pdf.gif)
feeschedule-mem-ia-aug
(Revised in August 2011) FEE SCHEDULE Form R-3 Application for registration as a certified public accountant (“CPA”) Form IA-1 Application for registration as an international affiliate (“IA”) Fees fo ...
![0111-1](/images/search_icon_pdf.gif)
0111-1
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 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
![i2c-effective-dates-transition-methods](/images/search_icon_pdf.gif)
i2c-effective-dates-transition-methods
22 October 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON EFFECTIVE DATES AND TRANSITION METHODS Comments to be rec ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters - HKFRS for Private Entities
Comment letters - HKFRS for Private Entities
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters - HKFRS for Private Entities
Comment letters - HKFRS for Private Entities
![ay-order](/images/search_icon_pdf.gif)
ay-order
IN THE MATTER OF a complaint against AU YANG SUNG FAT, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 _________ BETWEEN The Registrar of the ...
![message](/images/search_icon_pdf.gif)
message
Hong Kong lnstitute of CPA Certified Public Accountants 17 December 2009 To: Members of the Hong Kong lnstitute of CPAs All other interested parties INVITATION TO COMMENT CONSULTATION PAPER ON PROPOSE ...
![030110](/images/search_icon_pdf.gif)
030110
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Tendering or Gambling? ...
![030110](/images/search_icon_pdf.gif)
030110
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Tendering or Gambling? ...
![040114](/images/search_icon_pdf.gif)
040114
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : An investigator's view of recovery (methodologies) in Asia Speaker : Mr ...
![040114](/images/search_icon_pdf.gif)
040114
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : An investigator's view of recovery (methodologies) in Asia Speaker : Mr ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2009
DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2009
DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...
![060109a](/images/search_icon_pdf.gif)
060109a
6 January 2009 Our Ref.: C/TXP(5), M/NC To: All Member Practices Dear Member Practice, Invitation for Nomination of New Members for Board of Review (Inland Revenue Ordinance) The Inland Revenue Board ...
![I2C_IFRS7_13Jan09](/images/search_icon_pdf.gif)
I2C_IFRS7_13Jan09
31 December 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – INVESTMENTS IN DEBT INSTRUM ...
![acc_I2C_IFRS7_13Jan09](/images/search_icon_pdf.gif)
acc_I2C_IFRS7_13Jan09
31 December 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – INVESTMENTS IN DEBT INSTRUM ...
![I2C-IFRS7](/images/search_icon_pdf.gif)
I2C-IFRS7
31 December 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – INVESTMENTS IN DEBT INSTRUM ...
![I2C_IFRS7_13Jan09](/images/search_icon_pdf.gif)
I2C_IFRS7_13Jan09
31 December 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – INVESTMENTS IN DEBT INSTRUM ...
![ER-Licensed_Corporation](/images/search_icon_pdf.gif)
ER-Licensed_Corporation
MCS2 Event Code: F090120 Finance & Operations Department, Hong Kong Institute of CPAs th37 Floor, Wu Chung House, Hong Kong Institute of CPAs & Securities Futures Commission -213 Queen’s Road ...
![Update 250](/images/search_icon_pdf.gif)
Update 250
i Update No. 250 (Issued 5 November 2020) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of new Standards. Document Reference and Tit ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Financial reporting issues
For financial years ended before 3 March 2014 but auditor report dated on or after that date Question E1 – For financial years ended before 3 March 2014 but auditor's report dated on or after that ...
![Gold Hill - East Ocean CNY Order Form 2022](/images/search_icon_pdf.gif)
Gold Hill - East Ocean CNY Order Form 2022
ProductRetail(HK)Promotion(HK)Qty(Coupon)Total(HK)Delivery Date:Company name:Recipient/Tel:Order Terms & Conditions:3. Promotion vaild until 20th January 2022 (Thu)4. Coupon vaildity: 30th January ...
![i2c_tad1012](/images/search_icon_pdf.gif)
i2c_tad1012
10 December 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISION Comments to be received b ...
![i2c_IFRSSME](/images/search_icon_pdf.gif)
i2c_IFRSSME
9 September 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Com ...
![Hong Kong Metropolitan University_BBA in Professional Accounting](/images/search_icon_pdf.gif)
Hong Kong Metropolitan University_BBA in Professional Accounting
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption BUS B220FIntegr ...
![itc_tadhkfrs16](/images/search_icon_pdf.gif)
itc_tadhkfrs16
8 December 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISION Comments to be received by ...
![ITC - TAD378](/images/search_icon_pdf.gif)
ITC - TAD378
8 December 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received b ...
![CL3_wee](/images/search_icon_pdf.gif)
CL3_wee
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Franki ...
![cl_p2m4](/images/search_icon_pdf.gif)
cl_p2m4
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li; hkicpa_ia Subject: RE: Invitation to Comment on IASB Exposure Draft International Tax Reform-Pillar Two Model Rules (Proposed ...
![SPEEDBBA Hons in Accountancy](/images/search_icon_pdf.gif)
SPEEDBBA Hons in Accountancy
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption BHMS2288 I ...
![MacauUBSc in Accounting PA](/images/search_icon_pdf.gif)
MacauUBSc in Accounting PA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Faculty: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M ...
![MacauUBSc in Accounting PA](/images/search_icon_pdf.gif)
MacauUBSc in Accounting PA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Faculty: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M ...
![MacauUBSc in Accounting PA](/images/search_icon_pdf.gif)
MacauUBSc in Accounting PA
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Faculty: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption M ...
![Nina Hotel TWW - Stay Dine -NP - CPA](/images/search_icon_pdf.gif)
Nina Hotel TWW - Stay Dine -NP - CPA
Nina Hotel TWW - Stay Dine -NP - CPA Terms & Conditions 條款及細則*Offer valid from January 1until March 31, 2022inclusive. Prices subject to 10% service charge*All package related benefits must be con ...
![hksa45015](/images/search_icon_pdf.gif)
hksa45015
Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010, August 2015, January 2016, June 2017, January 2019, December 20 ...
![update174](/images/search_icon_pdf.gif)
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 ...
![D-09-0426O](/images/search_icon_pdf.gif)
D-09-0426O
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
![order-reasons-0926](/images/search_icon_pdf.gif)
order-reasons-0926
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
![order-danvil](/images/search_icon_pdf.gif)
order-danvil
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
![techwatch75](/images/search_icon_pdf.gif)
techwatch75
Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
![Paper 5](/images/search_icon_pdf.gif)
Paper 5
1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...
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D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
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20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
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tw14
Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
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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 ...
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ED_IFRS7_Amendments
December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...
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acc_ED_IFRS7_Amendments
December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...
![ED_IFRS7_Amendments](/images/search_icon_pdf.gif)
ED_IFRS7_Amendments
December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...
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ED-IFRS7-Amend
December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...
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ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
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acc_ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
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ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
![ED-IFRIC9nIAS391208-Amend](/images/search_icon_pdf.gif)
ED-IFRIC9nIAS391208-Amend
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
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temp-qp_reg_form
The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...
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0510
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
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FRSCMS-Oct
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
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0503
Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...
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FRSCMS-Mar
Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...
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Module D (Jun 13)_Question
Module D (Jun 13)_Question Module D (June 2013 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 arg ...
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Module D (Dec 2017)_Question
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20150514_ETSI_D
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1255P_DC Order_edited
IN T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") BETWEEN The Practice Review Committee of the Hong Kong institute of Cer ...
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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 ...
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hksa520cfd
2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...
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Module A Dec 18Question
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976r11_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
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qp_reg_form0811
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
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2.0 Student Registration
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
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qp_reg_form0806
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
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2
Section 1 Personal Particular Title (Tick “” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nation ...
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Application for Registration with cover
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
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Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
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0817
1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...
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QP exam sharing forum_MA (revised)_Upload
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247
1 Minutes of the 247th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 December 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
![1300H_DC order_ 25 Mar 2019_edited](/images/search_icon_pdf.gif)
1300H_DC order_ 25 Mar 2019_edited
, , A complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under section 33(3) of the PAO The Regis ...
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pr-20170728-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20170628-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20161223-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20161128-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160927-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160824-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160725-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160622-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160524-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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pr-20160422-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
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340222
Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...
![update196](/images/search_icon_pdf.gif)
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
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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 ...
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ed_rra
IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...
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ed2021-rra
IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...
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aplus-eng
1 A Plus media alert: Dear editors and reporters: Chinese accountants' journey to the world market Exclusive interviews with the chiefs of the Chinese Institute of CPAs and RSM China, the largest ...
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prc_ar_2007
Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...