Confidential undertaking for candidate

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List of candidate

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CL6pir15

From: HKFRS17 To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts ...

swp06

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024– 2027 Date: Wednesd ...

Confidential undertaking for candidate-x

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cl5_wkp

From: HKFRS17 To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: ...

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q8 Should cost associated with the bid process be capitalised, or expensed immediately? In order to obtain a contract, most E&C entities participate in a competitive tendering process. Developing ...

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

The HKICPAs Financial Reporting and Auditing Alert Issue Answer: There is no standard wording to be followed, as the basis on which a lender is prepared to lend is a matter for the borrower to discuss ...

AEAS apprentices_interns

Version: Aug 2024 1 Apprenticeship/internship programme of Authorized Employer (“AE”)/Authorized Supervisor (“AS”) Under the revised Practical Experience Framework (“PE Framework”), the practical expe ...

Register as a CPA

How can I check the registration status of an individual with the Institute The Institute has posted the full list of our members in the online membership list in our website. For information, full na ...

Chartered Institute of Management Accountants (CIMA)

What are the criteria for HKICPA members to become members under the MEPE All HKICPA members, including Qualification Programme (QP) and non-QP qualified members should have (a) passed or been exempt ...

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q3The HKICPAs Financial Reporting and Auditing Alert Issue 11 Answer: There is no standard wording to be followed, as the basis on which a lender is prepared to lend is a matter for the borrower to di ...

faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

meeting summary0320

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 20 March 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC) ...

meeting summary0320_old

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 20 March 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC) ...

20141125_ETS_B_S4

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snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

charts

Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...

snap_sme14

Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...

D-10-0458C

Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...

0109-reasons-order

Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...

ED-IAS19-dc-rates

Exposure Draft ED/2009/10 August 2009 Discount Rate for Employee Benefi ts Proposed amendments to IAS 19 Comments to be received by 30 September 2009Exposure Draft DISCOUNT RATE FOR EMPLOYEE BENEFITS ...

isab-ed4

By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...

020918

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M14456 18 September 2002 Mr. Tam Kuen-chong, Deputy Commissioner of Inland Revenue, Inland Revenue Department, G.P.O. Box 132, Hong Kong. Dear Mr ...

TFEC IR(Amt)(No 4) Bill 2015 submission

TFEC IR(Amt)(No 4) Bill 2015 submission By email (bc_102_15@legco.gov.hk) and by hand 21 January 2016 Your Ref.: CB4/BC/2/15 Our Ref.: C/RIF, M104210 Hon. Kenneth Leung Chairman, Bills Committee on In ...

aatb3_18

Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...

Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

inbrief_dta

In brief: Deferred Tax related to Assets and Liabilities arising from a Single Transaction July 2019 1 In brief July 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transac ...

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

DC order_1287F_19 Mar_edited

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

AEAS_GuidanceNotes

1 Guideline 2 The AE/AS or the individuals involved in training have no ethical or professional issues. CODE 1: The AE/AS exhibits professional and ethical practices. Guideline 3 The AE/AS identifies ...

3fice

1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

Exam Technique Seminar_Module B

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Sub-DP-Leases

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 17 July 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

iasb-ias36&38

iasb-ias36&38 By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Propo ...

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

hksa330cfd

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...

Mod_A_Part_II_Jun2017

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p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

hk(ifric)-int 16

Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...

sa53022

Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

33rd_AGM_Booklet

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

2-training-records-samples

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

Important Notes for Qualification Programme Examinations (June 2022 Session)

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Hong Kong Institute of CPAs ...