s110420s
Hong Kong Stamp Duty Issues for the Financial Services Industry Programme Code: S110420S The sale and purchase of Hong Kong stock triggers stamp duty of 0.2%. With such a low tax rate, this transactio ...
s110505s
International Financial Reporting Standards Update Programme Code: S110505S As global capital markets become increasingly integrated, many countries are conforming to International Financial Reporting ...
s110406s
Hong Kong’s Expanding Tax Treaty Network Programme Code: S110406S Recently, Hong Kong has been rapidly expanding its tax treaty network, with 13 new tax treaties concluded 2010. This increases Hong Ko ...
s110329s
What China's Anti-Monopoly Law means for businesses Programme Code: S110329S In the US, managers can go to prison for antitrust violations. In principle, China does not foresee criminal sanctions ...
s110221s
China Transfer Pricing Update Programme Code: S110221S Transfer pricing presents challenges for both tax authorities and multinational corporations (MNCs) in determining how the taxable profits of a M ...
s110126s
Anti-money Laundering and Counter Terrorist Financing (re-run) Programme Code: S110126S This seminar focuses on the practical aspects of the anti-money laundering and counter terrorist financing. The ...
s110117as
RReemmiittttaannccee ffoorr NNoonn--TTrraaddee PPaayymmeennttss ffrroomm CChhiinnaa ((rree--rruunn)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies ...
s110124s
Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...
audit-practice-manual
e Webinar on Audit Practice Manual This webinar aims to provide an understanding of the overall structure of the revised Audit Practice Manual (revised "APM"), including the impact of the ne ...
aasc-30-9th
1 za Minutes of the 309th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 June 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
IIG060830
Insolvency Interest Group (IIG) Lunch Seminar Commercial Litigation In Mainland China Topic Commercial Litigation In Mainland China Speaker Ms. Lina Zheng, Partner, Huang & Partners, Shenzhen, Chi ...
IIG060830
Insolvency Interest Group (IIG) Lunch Seminar Commercial Litigation In Mainland China Topic Commercial Litigation In Mainland China Speaker Ms. Lina Zheng, Partner, Huang & Partners, Shenzhen, Chi ...
IIG060830
Insolvency Interest Group (IIG) Lunch Seminar Commercial Litigation In Mainland China Topic Commercial Litigation In Mainland China Speaker Ms. Lina Zheng, Partner, Huang & Partners, Shenzhen, Chi ...
IIG060621
Insolvency Interest Group (IIG) Lunch Seminar Arbitration and Accountants in Hong Kong and the Mainland Topic Arbitration and Accountants in Hong Kong and the Mainland Speakers -Mr. Christopher To, Se ...
IIG060621
Insolvency Interest Group (IIG) Lunch Seminar Arbitration and Accountants in Hong Kong and the Mainland Topic Arbitration and Accountants in Hong Kong and the Mainland Speakers -Mr. Christopher To, Se ...
IIG060621
Insolvency Interest Group (IIG) Lunch Seminar Arbitration and Accountants in Hong Kong and the Mainland Topic Arbitration and Accountants in Hong Kong and the Mainland Speakers -Mr. Christopher To, Se ...
Ltr_260205
BY EMAIL & BY POST [co_review@citb.gov.hk] Our Ref.: C/EPLM(31), M33370 26 February 2005 Miss Eugenia Chung, Division 3, Commerce and Industry Branch, Commerce, Industry and Technology Bureau, Lev ...
flyer_final_reminder
內地業務關注組晚間研討會************** 題目: 香港銀行如何協助企業在內地發展業務主講嘉賓: 余學強先生東亞銀行總經理兼中國業務總部主管主席: 杜冠文先生香港會計師公會內地業務關注組委員研討會內容: 隨著內地與香港企業的跨境業務愈益頻繁,香港銀行扮演重要的橋樑角色,幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下,內地今年需全面開放銀行業務,有利香港銀行為企業提供進一步服務 ...
flyer_final
內地業務關注組晚間研討會************** 題目: 香港銀行如何協助企業在內地發展業務主講嘉賓: 余學強先生東亞銀行總經理兼中國業務總部主管主席: 杜冠文先生香港會計師公會內地業務關注組委員研討會內容: 隨著內地與香港企業的跨境業務愈益頻繁,香港銀行扮演重要的橋樑角色,幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下,內地今年需全面開放銀行業務,有利香港銀行為企業提供進一步服務 ...
IIG060322
Insolvency Interest Group (IIG) Lunch Seminar The Global Outlook as it Affects Hong Kong Topic The Global Outlook as it Affects Hong Kong Speaker Mr. David O’Rear, Chief Economist, Hong Kong General C ...
IIG060322
Insolvency Interest Group (IIG) Lunch Seminar The Global Outlook as it Affects Hong Kong Topic The Global Outlook as it Affects Hong Kong Speaker Mr. David O’Rear, Chief Economist, Hong Kong General C ...
IIG060322
Insolvency Interest Group (IIG) Lunch Seminar The Global Outlook as it Affects Hong Kong Topic The Global Outlook as it Affects Hong Kong Speaker Mr. David O’Rear, Chief Economist, Hong Kong General C ...
IIG060228
Insolvency Interest Group (IIG) Lunch Seminar Application of Technology in Forensic Accounting Topic Application of Technology in Forensic Accounting Speakers -Mr. Russell Wallace, Associate Director, ...
IIG060228
Insolvency Interest Group (IIG) Lunch Seminar Application of Technology in Forensic Accounting Topic Application of Technology in Forensic Accounting Speakers -Mr. Russell Wallace, Associate Director, ...
IIG060228
Insolvency Interest Group (IIG) Lunch Seminar Application of Technology in Forensic Accounting Topic Application of Technology in Forensic Accounting Speakers -Mr. Russell Wallace, Associate Director, ...
Circular_golf class(Sept-Oct2010)_rv3
Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...
Hong Kong Parkview_HKICPA
Hong Kong Parkview offers a country club environment in 3,000 acres of Tai Tam Country Park, just 5-minute drive to the South Island Line and a 15-minute drive to Central, members and guests can enjoy ...
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 ...
update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
HKICPA_Submission_ED_ISA_260
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
HKICPA_Submission_ED_ISA_260_Sept05
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
HKICPA_Submission_ED_ISA_260_Sept 05
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...
i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
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 ...
update079
i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
AGM Booklet
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AGM Booklet
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hksa230cfd
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
23022
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...
Module D 6th Edition Learning Pack_Part 1
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ED_IAS_37_19_Amend
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...
ED-IAS37nIAS19
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...
20121024_Module D_PartII
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ED-IFRIC-D22
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
IFRIC_D22_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
Module D Workshop 2
Student Notes Module D (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
update056
Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...
Modules6to10
Module aim The objective of the Associate Level is to develop students with core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, mana ...
modules6to10
Module aim The objective of the Associate Level is to develop students with core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, mana ...
update051
Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...
hksa610cfd_rev
Using the Work of Internal Auditors Conforming Amendments to Other HKSAs Hong Kong Standard on Auditing 610 (Revised) HKSA 610 (Revised) Revised July 2012, December 2012, May 2013 Effective for audits ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
20150528_ETSII_D
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hksa70615
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...
hksa570cfd
H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...
Compliance_AnnualReport2022
COMPLIANCE A Legacy of Public Protection 2022 Annual ReportAbbreviations used CPA Certified Public Accountant FRC Financial Reporting Council HKICPA /Institute Hong Kong Institute of Certified Public ...
Module D WS2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D Workshop 2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D WS2_June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
update126
i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...
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Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...
ed-ias37-liabilities
January 2010 Exposure Draft ED/2010/1 Measurement of Liabilities in IAS 37 Proposed amendments to IAS 37 Comments to be received by 12 April 2010Exposure Draft MEASUREMENT OF LIABILITIES IN IAS 37 (Li ...
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 ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
hksa805cfd
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-revenue
November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...
paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
2018_CNY_promotion
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
Circular_GIG1702
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1611
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1610
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
S160912S
HKICPA seminar: China Tax Update Program Code: There have been many major developments in the China tax regime, namely VAT reform, tightening transfer pricing documentation requirements, scrutiny of ...
S161024S
HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...
s160912as
HKICPA seminar: Options for winding up a Hong Kong Private Limited Company: Liquidation vs Deregistration Program Code: S160912AS Is de-registration always a preferred option for winding up a Hong Kon ...
S160715S
HKICPA seminar: AAuuddiittoorrss'' LLiiaabbiilliittiieess uunnddeerr tthhee CCoommppaanniieess OOrrddiinnaannccee ((CCaapp.. 662222)) Programme Code: The Companies Ordinance, Cap. 622 (the &q ...
s160829as
HKICPA seminar: Financial Forecast – Overview and Areas of Focus Program Code: S160829AS Financial forecasting is critical to measuring a company's expected performance against budget and ensuring ...
S160620AS
HKICPA seminar: Directors' Liability Risks in Corporate Financial Distress Programme Code: Under the Companies Ordinance (Cap.622), the common law duties of care, skill and diligence of directors ...
s160525s_1
HKICPA seminar: Forensic Accounting in Real Life With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic accounting from the initi ...
Completed Flyer S160613S
HKICPA seminar: Competition Ordinance for SMEs (Re-run) Programme Code: S160613S The Competition Ordinance (Cap. 619) has become effective since 14 December 2015 and is expected to have major impacts ...
s160525s
HKICPA seminar: Forensic Accounting in Real Life Programme Code: S160525S With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic ...
Circular_SNIG160522_v2
' Snooker Fun Day The Snooker Interest Group has organised a Snooker Fun Day for beginners. Its experienced players will help new players to pick up the game and demonstrate some trick shots. Ther ...
s160530s
HKICPA seminar: E-Cheques: Revitalizing the Future of Cheques Programme Code: S160530S Cheques continue to be used by the public in a large scale despite the availability of electronic payment instrum ...
s160516s
HKICPA seminar: FinTech – Beyond Disruption Programme Code: S160516S FinTech has recently attracted the attention of HKSAR government, the traditional financial institutions, the media and the general ...
s160505s
HKICPA seminar: Estate and Continuity Planning Programme Code: S160505S Dealing with wealth accumulation strategies for clients in Hong Kong normally adds an extra degree of complexity as people ' ...
s160418as
HKICPA seminar: People Risks -Impacts and Protection Programme Code: S160418AS The speaker of this seminar will focus on risk and protection from the view of the impact of departing, death or incapaci ...
s160318s
HKICPA seminar: Introduction to Private Equity and Career in Real Estate Programme Code: S160318S Private Equity in Real Estate ("PERE") is growing at a rapid rate in Asia Pacific, with more ...
20160320_Bowling Competition
CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...
tfp160224s
Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...
s160316s
HKICPA seminar: Belt and Road Initiative: Hong Kong Business Opportunities Programme Code: S160316S With the rolling of the "One Belt One Road" ("OBOR") strategy, more and more Chi ...
s160323s
HKICPA seminar: Individual Income Tax Considerations for U.S. Citizens and Greencard Holders Programme Code: S160323S As a U.S. taxpayer, are you fully aware of your U.S. filing obligations? With the ...