Snooker_131215
Snooker Christmas Party The Snooker Interest Group (SnIG) has organized a Christmas party for its members. This provides a wonderful opportunity for members to mingle and celebrate the festive season. ...
20132_MC_Comparison
September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...
20132_MC_Comparison_1
September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...
pe1312
Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...
hans
1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Are we there yet? Charting the ...
A2
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...
rules-regulations-participants
Forum on the 2012 Legislative Council Election Accountancy Functional Constituency (Wednesday, 29 August 2012) Rules and Regulations Admission 1. All Institute members will be admitted to attend the F ...
20122_MC_Comparison_1
August 2012 1 HKICPA Qualification Programme Module C Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
20122_MC_Comparison
August 2012 1 HKICPA Qualification Programme Module C Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
joint event_120529
Supporting organisation Host Supporting organisation Enforcing Compliance: A Comparative Evaluation of Market Conduct Regulation CPD point(s) : The Law Society of Hong Kong : 3 points The HKICPA : 3 h ...
wpeq3
Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
apmq3
Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
APMq2
Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
3HK-form-1111
上台優惠條款及細則Terms and Conditions ‧ 除非另有註明,月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則,詳情未能盡錄,請向3職員查詢。The offers ar ...
SgIG - ticket order
To: Members, Singing Interest Group (SgIG) From: Shirley Ko, Co-convenor of SgIG (opera/choir stream) Dear all, An Opera in Three Acts -Dr. Sun Yat-sen (HK premiere) The Singing Interest Group is orga ...
pubforsale_coursenotes-dec31
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 20 Dec 10 Fo ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 20 Dec 10 Fo ...
pr-muad
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 29 ...
featuredbooks-may
1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Investment Analysis Title: Capital market instruments : analysis and va ...
Lawchuiting
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
iasb-summarypaper_Tokyofinal
1 Round Table Meeting on the Global Financial Crisis 3 December 2008 Tokyo BACKGROUND In October the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) ...
calendar
September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...
calendar
January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...
ethics_0704
-1 -Ethics Committee Meeting Summary – April 2007 The Ethics Committee (Committee) met on 16 April 2007. Members of the Committee present were: Keith Pogson (Chairman), Albert Au (Deputy Chairman), Ch ...
calendar
Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...
calendar
May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...
amend
FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...
company_bill_030504
-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27168 3 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...
iasc_sic33_34
-1 -BY FAX AND BY POST Our Ref.: C/UII 5 November 2001 The Standing Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, I ...
Iasc_sic33_34
-1 -BY FAX AND BY POST Our Ref.: C/UII 5 November 2001 The Standing Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, I ...
Iasc_sic33_34
-1 -BY FAX AND BY POST Our Ref.: C/UII 5 November 2001 The Standing Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, I ...
Web-login-account
Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...
Web-login-account.pdf
Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...
Web-login-account
Last update: 12 November 2020 About Web Login Account How to recover your Login ID and Password ............................................ 1 How to activate your Login Account ...................... ...
candidate7
You don't have access right to view the details. Please login.
candidate9
You don't have access right to view the details. Please login.
CO-rewrite - non transitional QA
Question C3 The adoption of financial reporting standards for the purpose of the Answer Section 380(4)(b) states that the financial statements for a financial year must comply with "the accountin ...
0633_8Aug2019_Costs order_Redacted
IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...
MODULE 3 - Detailed Syllabus and Proficiency Level
MODULE 3: BUSINESS ECONOMICS HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outcom ...
Userguide - Re-registration
P. 1 Qualification Programme (QP) Online Application System (Re-registration) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
update 287
i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...
candidate4
You don't have access right to view the details. Please login.
Navigation guide
Qualification Programme (QP) Practical Experience Online System (Navigation to Online System) User GuidePage 1 of 8 Navigation to Online System 1. How to login to the online system 2. Bookmarking the ...
Module A_Preseen_20182
You don't have access right to view the details. Please login.
FCP flyer_published_1
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
FCP flyer_published
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
DC_1102P_19082016
, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...
MPS_Module A_Part 2
You don't have access right to view the details. Please login.
Circular_TTIG160424
Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...
TeacherExpress_online_dec2015
NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...
order-1007-bdo
1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
CFIG150309
中國併購活動前瞻及機遇座談會主題撮要2014年中國地區企業併購活動創歷史新高,交易量及交易金額均強勁增長,中國國內經濟日益成熟所帶來的持續行業整合是主要驅動因素。在中國宏觀經濟的發展狀況下,科技、消費相關產業和金融服務行業成為併購活動的重點行業,而房地產行業的併購交易金額繼續位列第一。國有企業和民營企業的海外併購活動數量和金額均顯著上升。國企繼續將投資重點放置於資源及能源板塊。其他大部份海外併購活 ...
CFIG150309
中國併購活動前瞻及機遇座談會主題撮要2014年中國地區企業併購活動創歷史新高,交易量及交易金額均強勁增長,中國國內經濟日益成熟所帶來的持續行業整合是主要驅動因素。在中國宏觀經濟的發展狀況下,科技、消費相關產業和金融服務行業成為併購活動的重點行業,而房地產行業的併購交易金額繼續位列第一。國有企業和民營企業的海外併購活動數量和金額均顯著上升。國企繼續將投資重點放置於資源及能源板塊。其他大部份海外併購活 ...
order-reason-1122
Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
sv600
Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...
comp-process-review-report
Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...
techwatch80
Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
ConsumptionTax_China_Jan2009
中华人民共和国消费税暂行条例中华人民共和国国务院令第539号《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过,现将修订后的《中华人民共和国消费税暂行条例》公布,自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国消费税暂行条例(1993年12月13日中华人民共和国国务院令第135号发布2008年11月5日国务院第34次常务会议修订通过) 第一条 ...
notes_for_auditors_Nov05old
Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...
notes_for_auditors_Nov05
Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...
1a
Form IA-1 (September 2004) Page 1 P:\MEM\Int'l Affiliates\Form\HKICPA\IA Sep-04.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap ...
Module B (Dec 14)_Answer_1
Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...
Annex_D_CRQ
COMPETENCY REQUIREMENTS QUESTIONNAIRE____________________________________________________(Name of the tertiary institution / programme provider)____________________________________________________(Nam ...
Module B (Dec 14)_Answer
Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...
Module B (May 10)_Question
Module B (May 10)_Question Module B (May 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
Module D (Jun 12)_Question
Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Recap of Major Business and Management Concepts
Dora Lee 10 November 2018 Secondary School Group (Level 1 and 2) HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 1: Financial Analyst (page 2: Question paper and guideline) ...
Application Form - 2022 International_org v5
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
252sep
1 Minutes of the 252nd meeting of the Financial Reporting Standards Committee held on Tuesday, 3 September 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
FCP flyer
Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...
aupr
1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
Status report 2013c
準則趨同的更新文件(2014年4月7日) 在前次2013年7月8日的更新文件中,已报告中国财政部(下称〝财政部〞)因应香港财务报告准则于2013年生效的新订准则,正在更新中国企业会计准则,以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿,并邀请公众发表意见。香港会计师公会(下称〝公会〞)一直与财政部保持联系,了解新修订中国企业会计准则的发布日期。财政部告 ...
Olimo Terms Conditions 2023
Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...
hk-int5
HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...
Mod_B_Part_II_Jun2017
You don't have access right to view the details. Please login.
2023 PreExamination Technique Seminar Paper 1
Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...
20141015_MPS_B_S1
You don't have access right to view the details. Please login.
Hong Kong Law
(Revised in Jan 2024) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...
MPS_D_PartI
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
Module D 20140529 handouts
Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...
CIMA
Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...
MPS_D_PartI
You don't have access right to view the details. Please login.
2021_2nd runner up
The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...
83022
PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021, May 2022* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective ...
830pn21
PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...
830pn21
PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...
20141106_ETS_C_S3
Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...
tls14
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
Module B
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
tts1301_03
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
n_pn830
PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods endi ...
273830
PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods endi ...
AT-Law Syllabus
(Revised in Jan 2019) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...
ED-improve-IFRS-rd
Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...
Flashcard_Module D(5th edition)
You don't have access right to view the details. Please login.