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0207

page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...

Release Date: 2002-08-20

File Type: pdf | Size: 68 KB

FRSCMS-Jul

Release Date: 2002-08-20

File Type: pdf | Size: 68 KB

0204

1 FASC Meeting Summary – April 2002 The Society’s Financial Accounting Standards Committee (FASC) met on 17 April 2002. As part of the Society’s due process for setting accounting standards and the po ...

Release Date: 2002-05-08

File Type: pdf | Size: 54 KB

FRSCMS-Apr

Release Date: 2002-05-08

File Type: pdf | Size: 54 KB

improvement150502

International Accounting Standards Board Press Release 30 Cannon Street, London, EC4M 6XH, United Kingdom Telephone: 44 (020) 7246-6410, Fax: 44 (020) 7246-6411, E-mail: iasb@iasb.org.uk Internet: htt ...

Release Date: 2002-05-03

File Type: pdf | Size: 34 KB

training_circular

-1 – Our Ref.: C/PETF(CP), M/NC 20 April 2002 Dear Member/Registered Student, Exposure Draft: Prospective Members’ Training Guidelines In September 2000, we issued a consultation paper to solicit view ...

Release Date: 2002-04-20

File Type: pdf | Size: 20 KB

10-HKSATrust

HKSA Trust Fund !"# %&'Hong Kong Society of Accountants !"# 112 Report of the Auditors to the Trustees of the HKSA Trust Fund !"!"#!%&'()&* We have audited the ...

Release Date: 2000-11-24

File Type: pdf | Size: 587 KB

CAB_080500

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M3067 8 May 2000 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Council, Legislative Council Bui ...

Release Date: 2000-08-29

File Type: pdf | Size: 11 KB

CAB_080500

Release Date: 2000-08-29

File Type: pdf | Size: 11 KB

Paper

BY E-MAIL AND BY POST Our Ref: C/PSC(4), M6552 30 September 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, N ...

Release Date: 2000-07-12

File Type: pdf | Size: 11 KB

Paper

Release Date: 2000-07-12

File Type: pdf | Size: 11 KB

SEHK-chapter3a

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street, Cent ...

Release Date: 2000-07-10

File Type: pdf | Size: 8 KB

SEHK-chapter3a

Release Date: 2000-07-10

File Type: pdf | Size: 8 KB

TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website

TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website By email (bc_08_16@legco.gov.hk) and by hand 5 September 2017 Our Ref.: C/TF, BH37053 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amend ...

File Type: pdf | Size: 95 KB

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421 By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, Bills ...

File Type: pdf | Size: 147 KB

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final) 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 2 ...

File Type: pdf | Size: 71 KB

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 ...

File Type: pdf | Size: 71 KB

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, ...

File Type: pdf | Size: 137 KB

AML_ND consultation on currency rptg system (Oct 15)2

AML_ND consultation on currency rptg system (Oct 15)2 Our Ref: C/EPLM(32)/AML, M102558 20 October 2015 Narcotics Division, Security Bureau 30/F., High Block, Queensway Government Offices 66 Queensway ...

File Type: pdf | Size: 210 KB

submission-deadline

(Revised in July 2018) Deadlines for Submission of Applications in 2018/2019 The Institute’s Registration and Practising Committee, which deals with applications for membership, international affiliat ...

File Type: pdf | Size: 145 KB

paib_industry_fgs_(retail rpt)

paib_industry_fgs_(retail rpt) 1 PAIB industry focus group meeting for members in the retail sector: Summary of discussion points The professional accountants in business leadership panel (PAIBLP) has ...

File Type: pdf | Size: 111 KB

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final) 1 of 3 P:\E&T\Committee Working\QP Revamp\Competency Review\Taxonomy & Verbs\Taxonomy revised by DTT\HKICPA Taxonomy Verbs -revised Jan 18 2 ...

File Type: pdf | Size: 71 KB

Flyer_818orientation (rv)

Flyer_818orientation (rv) DIG x SgIG Orientation Night For the first time, Dance Interest Group and Singing Interest Group are co-organizing an orientation evening where interested members can find ou ...

File Type: pdf | Size: 261 KB

HKICPASubmission_ED_ISA_260_320_450(Redrafted)

HKICPASubmission_ED_ISA_260_320_450(Redrafted) By e-mail and by fax (0062 1 212 286 9570) 5 March 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance ...

File Type: pdf | Size: 124 KB

cl4_fgc

QUESTONS FOR RESPONDENTS 1. In regard to the expectation gap (see Section I): (a) What do you think is the main cause of the expectation gap relating to fraud and going concern in an audit of financia ...

File Type: pdf | Size: 163 KB

sub_due19

1 Our Ref.: C/FRSC 26 July 2019 Erkki Liikanen The Trustees of the IFRS Foundation Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD United Kingdom Dear Erkki, Proposed amendments to th ...

File Type: pdf | Size: 152 KB

Oct 2020

Sections 379 and 380 of the Companies Ordinance (Cap. 622) require a Hong Kong-incorporated company to prepare financial statements that give a true and fair view of its financial affairs. Financial s ...

File Type: pdf | Size: 73 KB

Disciplinary proceeding in progress as at 5 May 2022

892 Disciplinary proceedings in progress as at 5 May 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 NG, Kwok Ching, Jeremy 20 J ...

File Type: pdf | Size: 449 KB

Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 395 KB

Smart tips from winning teams in 2020

1 Hong Kong Institute of Certified Public Accountants Business Case Competition 2020 Smart Tips from Winning Teams How to do research Identify the key issues before any research to facilitate efficie ...

File Type: pdf | Size: 273 KB

Precautionary Measures and Special Arrangements for EGM 2021

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File Type: pdf | Size: 299 KB

Disciplinary proceedings in progress as at 20 May 2022

892 Disciplinary proceedings in progress as at 20 May 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 201 ...

File Type: pdf | Size: 393 KB

record-form

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2018 to 30 November 2021(This section is not required for members ...

File Type: docx | Size: 63 KB

cl4s

P. 1 10 June 2022 Standard Setting Department Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong E-mail : commentletters@hkicpa. ...

File Type: pdf | Size: 236 KB

cl6s

1 Vocal Yau Wai Man From: hkicpa_ia Sent: 2022年6月13日星期一17:16 To: P.T. Comment Letter Cc: hkicpa_ia Subject: RE: Invitation to Comment on the International Sustainability Standards Board Exposure Draft ...

File Type: pdf | Size: 1 MB

PR_20190214_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 February 2019) A Disciplinary Committee of the Hong Ko ...

File Type: pdf | Size: 170 KB

pms

1 Meeting with Disclosure Initiative Advisory Panel Extract of minutes Date: 17 September 2019, Tuesday Time: 10:00 a.m. – 11:30 a.m. Venue: Board room, 37/F., Wu Chung House, 213 Queen's Road Eas ...

File Type: pdf | Size: 149 KB

i2cx3

26 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTES ED Practice Note 620.2 (Revised) Communication between a ...

File Type: pdf | Size: 210 KB

3 Tips for dealing with a complaint

3 Tips for dealing with a complaint Compliance Guidance Notes for dealing with a complaint The objective of this section is to provide guidance to CPAs who have become subjects of complaints. CPA’s ob ...

File Type: pdf | Size: 400 KB

3bcucc

Our experience in applying predecessor method in Hong Kong and Italy IFASS Meeting October 2018 Business Combinations Under Common Control Why we are looking at this •BCUCC are scoped out of IFRS 3. • ...

File Type: pdf | Size: 382 KB

383

1 Minutes of the 383rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 23 June 2020 at 8:30 a.m. Board Room of the Hong ...

File Type: pdf | Size: 73 KB

Smart tips from Undergraduate winning teams 2020

1 Hong Kong Institute of Certified Public Accountants Business Case Competition 2020 Smart Tips from Undergraduate Winning Teams (HK) How to do research Identify the key issues before any research to ...

File Type: pdf | Size: 132 KB

Nov 2021

APLUS 2021 Compliance Forum: “Risk Management: Corroborating Evidence is a Key to Success” How CPAs can benefit from the 2021 Compliance Forum, available as an e-Seminar on applying risk management te ...

File Type: pdf | Size: 121 KB

Precautionary measures and special arrangements for the AGMdocx

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File Type: pdf | Size: 297 KB

sub_tad161121

Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IFRS Website (www.ifrs.org) 16 November 2021 Sue Lloyd IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lon ...

File Type: pdf | Size: 302 KB

1463P_Decision on sanctions and costs_30Dec2020_Redacted

IN THE 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 ...

File Type: pdf | Size: 161 KB

PR_20190214_EN

File Type: pdf | Size: 170 KB

PR_20210618_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm and three certified public accountants (HONG KONG, 18 June 2021) — A Disciplinary Committee of the Hong K ...

File Type: pdf | Size: 398 KB

D-15-1096F Eng press release _ Final_ 12 Feb 2018 (2)

D-15-1096F Eng press release _ Final_ 12 Feb 2018 (2) 1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 12 February 2018) — ...

File Type: pdf | Size: 159 KB

1fs_pf

Description of auditor's responsibilities for an audit of financial statements arising from the requirements of HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements Overvie ...

File Type: pdf | Size: 145 KB

3cfs_pf

__________________________ 1 The terms directors and those charged with governance may be replaced by another term (e.g. management, trustee) that is appropriate in the context of the legal framework. ...

File Type: pdf | Size: 153 KB

PR_20211007_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 7 October 2021) A Disciplinary Committee of the Hong K ...

File Type: pdf | Size: 479 KB

PR_20210923_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm, a certified public accountant (practising) and a certified public accountant (HONG KONG, 23 September 20 ...

File Type: pdf | Size: 480 KB

PR_220120_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 January 2022) A Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 465 KB

PR_20220420_En

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 20 April 2022) A Disciplinary Committee of the Hong Kong Institute ...

File Type: pdf | Size: 119 KB

PR_20220505_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against three certified public accountants (practising) and a corporate practice (HONG KONG, 5 May 2022) A Disciplinary ...

File Type: pdf | Size: 480 KB

PR_20220520_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 20 May 2022) A Disciplinary C ...

File Type: pdf | Size: 480 KB

Disciplinary proceedings in progress as at 31 August 2022

892 Disciplinary proceedings in progress as at 31 August 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

File Type: pdf | Size: 165 KB

Smart tips from Sub-degree winning teams 2020

File Type: pdf | Size: 132 KB

TeacherExpress_Dec2018

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

File Type: pdf | Size: 2 MB

Level 2 Rules

The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...

File Type: pdf | Size: 370 KB

Notes - AE Information Update Online Form

1 Authorized Employer -Information Update Online Form NOTES (Please read these Notes carefully before completing the form and refer to the Practical Experience Framework Support Manual for details.) 1 ...

File Type: pdf | Size: 295 KB

PR_20221104_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a certified public accountant (HONG KONG, 4 November 2022) A Disc ...

File Type: pdf | Size: 398 KB

CPD_record-form_v2

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December ____ to 30 November ____(This section is not required for members ...

File Type: docx | Size: 63 KB

6sme23c

From: The Society of Chinese Accountants & Auditors To: P.T. Comment Letter Cc: "Chan Lok Hei, Xavier" Subject: (Reply form) SCAA: Comment on the exposure draft third edition of the IFRS ...

File Type: pdf | Size: 725 KB

EN PR1751HFinClean to sitecore

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 1 February 2023) A Disciplinary Committee of the Hong Kong Institute o ...

File Type: pdf | Size: 394 KB

AASC20220920

1 Minutes of the 403rd Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 20 September 2022 at 8:30 a.m. Location: Conference Room of the Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 338 KB

IASB_PAI_IFRSAS

2023/9/13 上午9:53 IFRS -IASB proposes annual improvements to IFRS Accounting Standards https://www.ifrs.org/news-and-events/news/2023/09/iasb-proposes-annual-improvements/?utm_mediumemail&utm_sourc ...

File Type: pdf | Size: 161 KB

instructions_feedback

1 P a g e Committee performance feedback Instructions Manual Purpose This Instructions Manual provides guidance for the Committee performance feedback process and the completion of feedback form. Bac ...

File Type: pdf | Size: 396 KB

AASC20231114

1 Minutes of the 412th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 November 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 233 KB

alert 50

1 Issue 50 (March 2024) Dear members, Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk- ...

File Type: pdf | Size: 247 KB

Guide for Provision of Information AEAS 2024 Deskbased Review

2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...

File Type: docx | Size: 91 KB

Guide for Provision of Information AEAS Deskbased Review 20240531

2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...

File Type: docx | Size: 90 KB

20230414277

1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...

File Type: pdf | Size: 263 KB

Guide for Provision x

2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...

File Type: docx | Size: 90 KB

Smart tips from winning teams in 2020

File Type: pdf | Size: 273 KB

Smart tips from winning teams in 2020

File Type: pdf | Size: 273 KB

Guide for Provision of Information AEASDeskbased Review X

2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...

File Type: docx | Size: 90 KB

X

(Version in Oct 2023) Application for testimonial attesting the fulfillment of the Hong Kong law requirement for Qualification Programme graduates applying to the Accounting and Financial Reporting Co ...

File Type: pdf | Size: 742 KB

Application Forn_Testimonial_for_PC_issuance

(Version in Mar 2024) Application for testimonial attesting the fulfillment of the Hong Kong law requirement for Qualification Programme graduates applying to the Accounting and Financial Reporting Co ...

File Type: pdf | Size: 690 KB

X

File Type: pdf | Size: 742 KB

Application Forn_Testimonial_for_PC_issuance

File Type: pdf | Size: 690 KB

Job Adv Director Admission 072020

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

File Type: pdf | Size: 152 KB

HKAS 12 Income Taxes

What is the accounting impact of the 2018 twotiered profits tax regime on financial statements What is the accounting impact of the 2018 two-tiered profits tax regime on financial statements? On 21 Ma ...

Release Date: 2019-01-25

AASC20240423

1 Minutes of the 416thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 23 April 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 329 KB

Support Manual extracted time requirement V4

2.2 Time requirements 2.2.1 Required length of relevant practical experience QP students should complete at least three years of relevant practical experience under the supervision of the Institute ...

File Type: pdf | Size: 293 KB

TF event (23

Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part 2 Programme Code: SCPD19102301 About the topic The Inland Revenue Department (IRD) published the three long- ...

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0207

FRSCMS-Jul

0204

FRSCMS-Apr

improvement150502

training_circular

10-HKSATrust

CAB_080500

CAB_080500

Paper

Paper

SEHK-chapter3a

SEHK-chapter3a

TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1

IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final

AML_ND consultation on currency rptg system (Oct 15)2

submission-deadline

paib_industry_fgs_(retail rpt)

HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)

Flyer_818orientation (rv)

HKICPASubmission_ED_ISA_260_320_450(Redrafted)

cl4_fgc

sub_due19

Oct 2020

Disciplinary proceeding in progress as at 5 May 2022

Disciplinary proceedings in progress as at 9 August 2021

Smart tips from winning teams in 2020

Precautionary Measures and Special Arrangements for EGM 2021

Disciplinary proceedings in progress as at 20 May 2022

record-form

cl4s

cl6s

PR_20190214_EN

pms

i2cx3

3 Tips for dealing with a complaint

3bcucc

383

Smart tips from Undergraduate winning teams 2020

Nov 2021

Precautionary measures and special arrangements for the AGMdocx

sub_tad161121

1463P_Decision on sanctions and costs_30Dec2020_Redacted

PR_20190214_EN

PR_20210618_EN

D-15-1096F Eng press release _ Final_ 12 Feb 2018 (2)

1fs_pf

3cfs_pf

PR_20211007_EN

PR_20210923_EN

PR_220120_EN

PR_20220420_En

PR_20220505_EN

PR_20220520_EN

Disciplinary proceedings in progress as at 31 August 2022

Smart tips from Sub-degree winning teams 2020

TeacherExpress_Dec2018

Level 2 Rules

Notes - AE Information Update Online Form

PR_20221104_EN

CPD_record-form_v2

6sme23c

EN PR1751HFinClean to sitecore

AASC20220920

IASB_PAI_IFRSAS

instructions_feedback

AASC20231114

alert 50

Guide for Provision of Information AEAS 2024 Deskbased Review

Guide for Provision of Information AEAS Deskbased Review 20240531

20230414277

Guide for Provision x

Smart tips from winning teams in 2020