2022 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 ...
update048
Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...
Module D 6th Edition Learning Pack_Part 1
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Ventria Rehabilitation Centre
Expiry date: Until further notice Offers: Physiotherapy, Occupational Therapy and Prehab Training (45 / 90 mins sessions) (Flyer): 1. 15% off on single treatment 2. 20% off for 10-session treatment pa ...
Financial reporting issues
Questions and Answers on financial reporting issues relating to the transition from the predecessor Companies Ordinance (Cap. 32) to the new Companies Ordinance (Cap. 622) ("new CO") These Q ...
contentpage
i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...
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 ...
Cantabile_Oct2017_workshop_170804
Please email us at ruby@cantabile.hk for further enquiry. Visit our website: www.cantabile.hk The personal data collected will be used solely by Cantabile Limited for the purpose of workshop and will ...
Exposure Draft 2017
Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...
Circular_GIG1603
The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...
hkics_131021
Supporting organisation Host Supporting organisation The Governance of Corporate Acquisitions ECPD/CPD point(s) : The HKICS : 3 points The HKICPA : 3 hours The Law Society of Hong Kong : 3 points The ...
20111118
Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...
0303-1
Proceedings No.: D-03-0574C IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...
mpsf-v1
Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...
mpsf-v2
W Enrolment Form Name : Student No. : Tel (Day Time) : Tel (Mobile) : Email Address : Mailing Address : Payment of 150 per seminar (please use separate cheque for each seminar) 9 November 2009 – Modul ...
App_ptt
Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...
W091024S
Understanding Structured Products for Accountants Case Study Workshop Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with abo ...
W091031S
Credit Analysis for SMEs Case Study Workshop (Part 1) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with about 15 years’ han ...
Stmatters
Student matters Prospective CPA Issue No. 44 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Sign up as a QP representative QP candidates’ comments are valuable for enh ...
temp-EAC_App_form
Examination Assistance Seminars on QP Modules B and D September 2007 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use s ...
EAC_App_form
Examination Assistance Seminars on QP Modules B and D September 2007 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use s ...
Workshop Topics Module A Workshop 2 (June 2015)
Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...
B - ws 1 session 3 (20111)
B - ws 1 session 3 (20111) Corporate Financing 17 Workshop 1 Session 3 Pre-workshop exercise 2 (Executive Management) Penny Wong, CFO, has asked you to attend a GMHK organisational business strategy p ...
DutyRoster(19-23Jan2015)
DutyRoster(19-23Jan2015) Duty Roster for 19 -23 January 2015 ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking No. Title Name 19-Jan-14 20-Jan-14 21-Jan-14 22-J ...
CO-rewrite - non transitional QA
Question A1f Can a company claim exemption from preparing a business review for the directors report Answer Under section 388(3)(c) a private company that does not fall within the reporting exemption ...
CO-rewrite - non transitional QA
Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...
2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
CO-rewrite - non transitional QA
Interaction between the eligibility for the reporting exemption Answer There is no clear link stated in the new CO between the requirements in section 379(3) (on the eligibility for not preparing cons ...
2023
webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...
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 ...
overview-2017
www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...
D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited
Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...
MPS_D_PartI
1 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 s ...
MPS_D_PartII
1 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 s ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
Module A_Preseen_20172
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PPT_CFIG170220
The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...
Application_Esso Fleet Card
電話: 8100 3998 傳真: 2807 3957 電郵地址: customer@acewayco.com 申請人現為會員(先生) 申請人姓名(女士) 英文姓名手提電話住宅地址住宅電話(郵箱恕不接納) 公司電話傳真號碼電郵地址職業/業務(年資) ( 年) 申請人是自僱合夥僱員油咭號碼(由供貨商填寫) 類別: 私家車、van、巴士(座位) 、貨車(噸位) 若申請人非車主,申請人與車主的關係1. ...
16 11 HKICPA Member Promotion-Winter
HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...
MPS_Module A_Part 1_Upload_2
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1603 HKICPA Easter Member Promotion
HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
techwatch153
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch153
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Combined Question SSG Level 1 Chinese
會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司(「六福」)於1991 年成立,是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務,現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...
Qnaire_Accoutant
填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...
Module A 20140430 upload
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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 ...
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
pe-tts-workshop-tue
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
Submission_BDRule
1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
021219e
-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...
Module A (Dec 2015)_Answer
Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...
Module D (Dec 12)_Answer
Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...
Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
Module D (Dec 2016)_Answer
Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...
MPS_D_PartI
1 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 s ...
06p5
1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...
MPS_D_PartII
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MPS_D_PartI
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HK Best written proposal 2020_Sub-degree group
Speed Noodle Limited Table of Contents 1. Executive Summary ............................................................................................... 1 2. Financial Analysis..................... ...
1338_21June2019_DC order
. IN Tl-in 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 Accou ...
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 ...
Best Written Proposal 2022 HK Subdegree
1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...
order_763F_name removed
1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...
order_0522
Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...
Supplement_B
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Supplement_B_1
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Supplement_B
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ttsq_3run
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
FE (Jun 15) Paper I_Answer
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update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
pn8302018
1 PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods ending ...
pn8302018
1 PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods ending ...
pn870ref
PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...
Supplement_D_1
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Supplement_D
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Supplement_D
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Module B (Jun 2013) Workshop 2_1
Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
Module B (Jun 2013) Workshop 2
Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...
t4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
reporteco
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...
ed_pn6202t
Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 (Revised) Revised February 2013, January 2018, [ ] 2019 Effective upon issue COMMUNICATION BETWEEN ...
Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
11clr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...
11mkr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...
13mkr
Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...
20150410_MPSI_A
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info-sheet
Page 1 PRACTICAL EXPERIENCE FRAMEWORK REQUIREMENTS Introduction The Hong Kong Institute of Certified Public Accountants, incorporated by the Professional The Hong Kong Institute of Certified Public Ac ...
update244
i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...