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 ...
FRSCMS-Jul
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 ...
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 ...
FRSCMS-Apr
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website
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IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421
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HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)
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HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1
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IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final
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AML_ND consultation on currency rptg system (Oct 15)2
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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 ...
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 ...
HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)
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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 ...
HKICPASubmission_ED_ISA_260_320_450(Redrafted)
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Precautionary Measures and Special Arrangements for EGM 2021
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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 ...
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 ...
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. ...
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 ...
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 ...
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 ...
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 ...
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 ...
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. • ...
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 ...
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 ...
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 ...
Precautionary measures and special arrangements for the AGMdocx
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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 ...
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 ...
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 ...
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 ...
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) — ...
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 ...
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. ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Smart tips from Sub-degree 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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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- ...
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 ...
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 ...
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: ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Instructions on committee performance feedback_2024
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 ...
Instructions on committee performance 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 ...
Instructions on committee performance feedback_v2
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 ...
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 ...
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- ...
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- ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...
RIF event (19
Recent Developments in the Life of a Liquidation - Part II Event code: SCPD19111901 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two sem ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...
Flyer_final_rv5
Page 1 of 7 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...
TF event (06
Updates on the IIT rebate policies in the Greater Bay Area Programme Code: SCPD19120601 About the topic The Chinese government realized that attracting more high-level talent to help developing the Gr ...
LI_flyer_191104104247
An IFRS/HKFRS 17 Insurance Contracts workshop for life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish to d ...
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 ...