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1 邀請函– 粵企赴港投融資巡迴研討會(一) 簡介隨著CEPA落實,為香港公司開放了18個服務行業的內地市場,許多本地專業服務團體都在計劃進行開拓商機;與此同時, 內地企業增長迅速,向國際化方向發展,對國際化專業服務的需求日益殷切,而對境外資金的需求,亦不斷增加。一直以來,香港的金融、證券、借貸、投資、國際貿易等方面的專業服務和法制,都符合國際慣例,加上地理優勢及豐富的經驗,令本港的專業服務具備極 ...
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Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
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1 致:編採主任及記者: 企業醜聞促使內部審計成為焦點所在A Plus 八月號探討內部審計師如何經歷角色轉變,成為精明的「警察」;其他專題包括香港首次公開招股(IPO)的前景、女性會計師如何打破晉身高層的障礙等(香港,八月七日) — 環球經濟問題及企業醜聞日益嚴重,如匯豐銀行最近便被揭發參與清洗黑錢的活動,因此公司內部審計師再次走到台前,成為業界的焦點。據香港會計師公會官方刊物A Plus 八月號 ...
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Important notice for candidates for Council election
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AASC20230329
1 Minutes of the 407th Meeting of the Auditing and Assurance Standards Committee Date: Wednesday, 29 March 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
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itinerary
香港会计师公会内地业务关注组深圳及东莞考察圑日程安排(11 月3 -5 日) 更新﹕25/10/2017 日期時間內容11月3日(星期五) 上午08:45 集合地點: 深圳福田管制站首層大堂B出口3號門集合乘車往深圳市區10:00-11:50 參觀【騰訊控股】下午12:00-13:30 午餐14:00-15:30 乘車往東莞16:00-17:00 參觀【創科實業有限公司】(東莞創機電業製品有限公司 ...
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1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 November 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
Sixth Edition Learning Packs
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Fifth Edition Learning Pack (LP)
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1spa
From: carmenwong@hktrustees.com To: P.T. Comment Letter Cc: jacqueline shek; ComMem-LAU Ka Shi; Loretta Ma; Wong Gwen; Virginia Lam; candywong@hktrustees.com Subject: CPA Invitation to Comment on IASB ...
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A Plus
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pr-20170814-tc
1 致:編採主任/新聞財經版輯香港會計師公對一名香港會計師公對一名香港會計師公對一名香港會計師公對一名香港會計師公對一名執業會計師作出紀律處分會計師作出紀律處分會計師作出紀律處分會計師作出紀律處分(香港,二零一七年八月十四日) 香港會計師公會轄下一紀律委員會,於二零一七年七月四日對張振邦先生(會員編號:A35716)作出譴責,因他早前被裁定犯下涉及不誠實行為的罪行。委員會並命令他須繳付罰款港幣五千 ...
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致:編採主任/新聞/財經版編輯報業戰國時代A Plus 十一月號現已出版,今期的專題包括星島報業的傳媒市場策略、為何中國企業紛紛從美國證券交易所除牌,以及如何拯救香港的電影業(香港,十一月四日) — 星島新聞集團首席財務總監劉仲文在接受香港會計師公會官方雜誌A Plus 十一月號訪問時表示,香港地小人多,是全世界最適合經營免費報紙的地方,儘管市場競爭激烈,但他相信報系內的免費報紙《頭條日報》和旗艦 ...
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To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 4 January 2012 Dear all, To promote exercise and good health, DBIG is organizing a hiking trip. Members, famil ...
pr-20171010-tc
1 致:編採主任/新聞財經版輯香港會計師公對一名香港會計師公對一名香港會計師公對一名執業會計師作出紀律處分會計師作出紀律處分會計師作出紀律處分(香港,二零一七年十月十日) 香港會計師公會轄下一紀律委員會,於二零一七年九月一日對蘇國強先生(會員編號:F01702)作出譴責,並命令他須繳付罰款港幣六萬元及支付紀律程序費用港幣三萬三千零四元。蘇先生是衛亞會計師事務所有限公司的執業董事。在公會進行執業審核 ...
352
1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...
aasc-327
1 Minutes of the 327th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 17 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
aasc-323
1 Minutes of the 323rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 February 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
hkas32hkfrs7
Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...
fraa-06
1 Issue 6 (January 2010) Dear members, Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme 1. T ...
SS-HKFRS1andHKAS27_Rev
Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Control ...
Dec06
Auditing and Assurance Standards Committee Meeting Summary – December 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2006. Members present at the meeting were: Carl ...
231203e
-1 -To: News/Business Editor 23 December 2003 (FOR IMMEDIATE RELEASE) Hong Kong Society of Accountants’ announcement following finalisation of the revised International Accounting Standards on financi ...
July03
1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 22 July 2003. Memb ...
ec245
1 Minutes of the 245th meeting of the Ethics Committee held on Friday, 23 October 2020 at 12:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
IAP_Paper 2_20220622
信息分类: 保密Information Classification: Confidential Paper 2 Treatment under HKFRS 17 of the Premium-Based Profit Tax (PBPT) applicable to life insurance entities authorized to issue life insurance contra ...
372
1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...
377au
1 Minutes of the 377th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 10 September 2019 at 8:30 a.m. Board Room of the Hong Kong ...
EC20220615251
1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
AASC20230220
1 Minutes of the 406thMeeting of the Auditing and Assurance Standards Committee Date: Monday, 20 February 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...
EC20230713257
1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...
qp_club_chi
第一部分个人资料英文姓名(English name)中文姓名出生日期(日/月/年)身份证/护照号码性别日间联系电话号码住宅电话号码电邮地址联络地址* 请注意QP联谊俱乐部多用电子邮件方式与阁下联系第二部分大学学历背景/资历全日制/兼读制自至本人特此声明此表格所填之资料均属实及正确。签名日期* 请将填写完整的表格通过以下方式递交公会:邮寄:北京市西城区宣武门西大街129号金隅大厦18层1814 -1 ...
QP_club_chi
Sheet1 Membership No: QP联谊俱乐部会员申请表格 身份证/护照号码 性别 住宅电话号码 联络地址 学校名称 自 至 专业 (如:会计,会计与金融等) 签名 日期 邮寄: 传真: 电子邮件: (公会填写) 第二部分 大学学历背景/资历 在校期间 * 请将填写完整的表格通过以下方式递交公会: 中文姓名 英文姓名 (English name) 第一部分 个人资料 日间联系电话号码 ...
Overview for QP students - Practical Experience Competence Grid
The competency-based Practical Experience Framework, which defines the types of skills that individuals should acquire during the period of practical experience before becoming a member of the Institu ...
Position Paper on Changes to Practical Experience Framework
28 November 2018 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the comprehensive review of the Practical Experience Framework to ensure the framewor ...
Overview for Authorized Employers and Authorized Supervisors
As an employer/supervisor, your role is vital to the nurturing of our prospective certified public accountants (i.e. QP students) throughout their practical experience journey. Read Recruit the best: ...
20160528_Photography Practice Sessions_May 2016
Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in May for members who wish to learn the techniques of butterfly photography. Details are as follows ...
i2c_bc
11 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION POST-IMPLEMENTATION REVIEW: IFRS 3 BUSINESS COMBINATI ...
Important dates to note 2021
COUNCIL ELECTION 2021 IMPORTANT DATES TO NOTE Particulars and date Candidate's action Closing day to receive nomination 15 November 2021 (5:30 pm) 15 November 2021 (5:30 pm) Return to Institute th ...
Important dates to note 2021
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Timeline
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i2c_sme13
19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...
HKICPA Staff Summary of HKFRS 13
HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...
frscmm-dec
1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
FRSCMM-Jul
1 Minutes of the 173rd meeting of the Financial Reporting Standards Committee held on Tuesday, 14 July 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
2018 Level 2CaseQuestionsEngFinal
The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...
Bryan Medical Limited_price list
牙齒健康推廣計劃計劃目的: 為香港會計師公會會員提供牙科保障。服務機構: 牙醫診所(預約電話號碼) 馬鞍山: 新界馬鞍山福安商場一樓88 號(2698 0599) https://www.chloedentalclinic.com 中環: 香港中環德輔道中112-114 號順安商業大廈6 樓(3468 7987) https://www.tridentdentalgroup.com 屯門: 屯門富 ...
pr-1230-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名執業會計師及一執業法團作出紀律處分(香港,二零一四年十二月三十日) 香港會計師公會轄下一紀律委員會於二零一四年十一月十七日就鄧偉雄先生(會員編號:A10201)、周志傑先生(會員編號:A14433)及鄧偉雄會計師事務所有限公司(執業法團編號: M053) (「答辯人」) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對他們作出譴責。 ...
HKICPA Gift Season Offer_Lucullus
Gift Season Offer 佳節禮遇Lucullus Gourmet Shop 龍島美食店香港會計師公會會員可享以下佳節禮遇HKICPA members are entitled to below gift season offer: Promotion Period 優惠日期: 1/12/2013 – 28/2/2014 Enjoy 10% discount on any regula ...
Take2 Health Limited_Booking logistic for HKICPA offer
CONFIDENTIAL AND PROPRIETARY 2 Member inquires Take2 hotline for the the Program details Take2 manages booking for the member Take2 sends a confirmation whatsapp to the member Booking logistics for HK ...
Mirage_Korean Strawberry Afternoon Tea Jan 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM KOREAN STRAWBERRY AFTERNOON TEA SA ...
newbooks-oct
1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...
Overview for Authorized Employer / Authorized Supervisor – Major roles and responsibilities of training personnel
The Institute accredits employers on a corporate level under the Authorized Employer (“AE”) scheme to ensure Qualification Programme (“QP”) Students are able to attain the appropriate type and level o ...
Overview for QP students
QP students are required to obtain the appropriate type and level of practical experience under an Authorized Employer or Authorized Supervisor accredited by the Institute and are responsible for achi ...
Overview for QP students - Time requirements
Under section 41(3) of the Professional Accountants By-laws (Cap. 50A), "" (實際經驗) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person prac ...
IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements
...
ITIG160419_instruction
Cybersecurity Counter-offensive Asia Pacific Guide What are the rules protecting data in Asia Pacific? What can you do to recover information if you have been hacked? Baker & McKenzie’s The Cybers ...
i2c_eqmethod
4 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD IN SEPARATE FINANCIAL STATEMENTS (PROPOSED AME ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
BCC 2018_Cover Sheet
HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
BCC 2018_Cover Sheet_1
HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
HKICPA Business Case Competition 2018_Cover Sheet
HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
BCC 2018_Cover Sheet_PRC
HKICPA Business Case Competition 2018 Written Report Cover Sheet (Submission deadline: 9 October 2018, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
HKICPA Business Case Competition 2019_Cover Sheet_form
HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
Submission guidelines for HK written report_2020_TC_KL
Copyright 2020 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2020 Submission guidelines for written proposal Submission deadline: 12 October 2020, before 12:00 n ...
HKICPA Business Case Competition 2019_Cover Sheet_PRC_form
HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
HKICPA Business Case Competition 2019_Cover Sheet_PRC
HKICPA Business Case Competition 2019 Written Report Cover Sheet (Submission deadline: 9 October 2019, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be t ...
Submission guidelines for HK written report
Copyright 2021 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2021 Submission guidelines for written proposal Submission deadline: 11 October 2021, before 12:00 n ...
BCC_Mainland_Cover Sheet_2022
HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
Submission guidelines 2022 for HK written report
Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...
Submission guidelines 2022 for HK written report
Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...
Timeline
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Timeline
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Cover Sheet Template 2023 HK Subdegree
HKICPA Business Case Competition 2023 Written Proposal Cover Sheet (For Hong Kong Sub-degree Team) Submission Deadline: 15 October 2023, by 23:59 (Please complete in BLOCK LETTERS. Information provide ...
Cover Sheet Template 2023 HK Undergraduate
HKICPA Business Case Competition 2023 Written Proposal Cover Sheet (For Hong Kong Undergraduate Team) Submission Deadline: 15 October 2023, by 23:59 (Please complete in BLOCK LETTERS. Information prov ...
Cover Sheet_2023
HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
BCC_Mainland_Cover Sheet_2022
HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
BCC_Mainland_Cover Sheet_2022
HKICPA Business Case Competition 2022 Written Report Cover Sheet (Submission deadline: 17 October 2022, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
BCC_Mainland_Cover Sheet_2023
HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
BCC_Mainland_Cover Sheet_2023
HKICPA Business Case Competition 2023 Written Report Cover Sheet (Submission deadline: 20 October 2023, before 12:00 noon) (Please complete in BLOCK LETTERS. Information provided in this form must be ...
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Module D_MPS_Part 2
Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...
Module D_MPS_Part 2
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BOR_Information_Leaflet
1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...
BOR_Information Leaflet
1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...
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1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...
BOR Information Leaflet with Appendix_28.8.2014
1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...
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1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...
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1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...
info_leaflet2012
1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...
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ms2711
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...