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Members_and_PC_Annex

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...

发布日期: 2014-12-09

File Type: pdf | Size: 59 KB

FAQs on 30 Oct 2015 (clean copy)

FAQs on 30 Oct 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 30 Oct 2015 (clean copy).doc FAQs on ICAEW membership applications 1. When will the agreement be effective ...

File Type: pdf | Size: 115 KB

Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

发布日期: 2019-04-23

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

National Day Dinner_Floor plan

National Day Celebration Dinner 2014 香港會計界慶祝六十五周年國慶聯歡晚會Monday, 22 September 2014 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 21 ...

发布日期: 2014-09-18

File Type: pdf | Size: 469 KB

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

发布日期: 2016-02-15

2016

发布日期: 2016-02-15

Final Examination

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发布日期: 2014-10-09

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 178 KB

pages

Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...

发布日期: 2017-01-24

File Type: pdf | Size: 313 KB

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

发布日期: 2015-10-22

File Type: pdf | Size: 309 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

发布日期: 2015-10-09

File Type: pdf | Size: 221 KB

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

发布日期: 2015-08-07

File Type: pdf | Size: 611 KB

Circular_minibridge_150613

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2015-05-07

File Type: pdf | Size: 247 KB

150414

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

发布日期: 2015-03-25

File Type: pdf | Size: 382 KB

Circular_BRIG150314_v3

发布日期: 2015-02-16

File Type: pdf | Size: 265 KB

150210

发布日期: 2015-01-27

File Type: pdf | Size: 373 KB

i2c_ifrs15

22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...

发布日期: 2015-05-22

File Type: pdf | Size: 94 KB

wecare-feb-apr

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 13 accounting ...

发布日期: 2015-01-29

File Type: pdf | Size: 1 MB

Exposure Draft 2014

Date Title 23 December 2014 Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7) with link to Exposure Draft Press Release (IASB's comment due date ...

发布日期: 2014-07-10

Disciplinary proceedings in progress as at 1 Nov 2016

Disciplinary proceedings in progress as at 1 November 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Jul ...

发布日期: 2016-11-03

File Type: pdf | Size: 122 KB

june

1 Minutes of the 232nd meeting of the Ethics Committee held on Wednesday, 26 June 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

发布日期: 2015-12-18

File Type: pdf | Size: 93 KB

Cir_BP201511

Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...

发布日期: 2015-11-18

File Type: pdf | Size: 394 KB

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2015-07-28

File Type: pdf | Size: 237 KB

was2230

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

发布日期: 2015-07-28

File Type: pdf | Size: 238 KB

wqc1526

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-07-28

File Type: pdf | Size: 245 KB

wam2923

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

发布日期: 2015-07-28

File Type: pdf | Size: 239 KB

tue1509

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 ...

发布日期: 2015-06-18

File Type: pdf | Size: 194 KB

221

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 May 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2015-06-09

File Type: pdf | Size: 116 KB

Flyer_QAF150624

Date 24 June 2015 (Wednesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ...

发布日期: 2015-06-02

File Type: pdf | Size: 222 KB

150303

ForensIG Spring Cocktail and Networking Event 2015 About the topic Following last year's successful cocktail and networking event, the Forensics Interest Group (ForensIG) will be hosting a spring ...

发布日期: 2015-02-25

File Type: pdf | Size: 196 KB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

src151124

Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...

发布日期: 2015-10-22

File Type: pdf | Size: 268 KB

PAIB151024

PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...

发布日期: 2015-09-25

File Type: pdf | Size: 331 KB

PAIB151024

PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...

发布日期: 2015-09-25

File Type: pdf | Size: 331 KB

Circular_GT2015_v2

CPA Golf Tournament 2015 Date: Thursday, 29 October 2015 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...

发布日期: 2015-09-11

File Type: pdf | Size: 169 KB

Circular_TTC1510

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

发布日期: 2015-08-28

File Type: pdf | Size: 143 KB

Circular_TTC1510_v2

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

发布日期: 2015-08-28

File Type: pdf | Size: 152 KB

201508-09_Dinghy courses_FULLA

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering three dinghy courses for beginners who would like to have a taste of sailing. Course A Course B Course C Course name: Intr ...

发布日期: 2015-07-08

File Type: pdf | Size: 268 KB

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

发布日期: 2015-06-16

File Type: pdf | Size: 357 KB

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

发布日期: 2015-06-16

File Type: pdf | Size: 357 KB

FSIG150709

Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...

发布日期: 2015-05-22

File Type: pdf | Size: 313 KB

FSIG150709

Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...

发布日期: 2015-05-22

File Type: pdf | Size: 313 KB

Flyer_RSCPGT_150304_v2

The 11th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2015 The 11th RSCP Golf Tournament will be held on Wednesday, 4 March 2015 at the Jockey Club Kau Sai Chau Public ...

发布日期: 2015-01-08

File Type: pdf | Size: 164 KB

PICIG150109

Property, Infrastructure and Construction Interest Group (PICIG) Visit to Holiday Inn Express Hong Kong Soho -green and innovative design Date 9 January 2015 (Friday) Time 3:00 p.m. – 4:45 p.m. Progra ...

发布日期: 2014-12-02

File Type: pdf | Size: 225 KB

Module B Pre-seen 20162

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 ...

发布日期: 2016-08-09

File Type: pdf | Size: 383 KB

caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

发布日期: 2016-02-23

File Type: pdf | Size: 403 KB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

发布日期: 2016-10-13

File Type: pdf | Size: 6 MB

i2c_reqview

18 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS 2015 Agenda Consultation Comments to be received by 30 Novemb ...

发布日期: 2015-08-18

File Type: pdf | Size: 93 KB

Flyer_Jun2015_FESharingForum_1

Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...

发布日期: 2015-03-03

File Type: pdf | Size: 149 KB

newbooks_feb15

New Books in Library (February 2015) Auditing Title /Author(s): GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review. ISBN: 9780808038238 Publisher: ...

发布日期: 2015-02-11

File Type: pdf | Size: 262 KB

2014 programme flyer

HKICPA Accounting & Business Management Case Competition 2014-2015 (Secondary Schools Group) Event details: Date : 9 May 2015, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen&# ...

发布日期: 2015-01-26

File Type: pdf | Size: 126 KB

annex-1

Lucky draw for online payment or bank autopay Online payment by VISA or MasterCard is a quick and easy way to settle your subscriptions. In order to encourage usage of this efficient payment method, m ...

发布日期: 2014-10-27

File Type: pdf | Size: 105 KB

registration-form

Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

发布日期: 2015-03-05

File Type: pdf | Size: 486 KB

Re-application Form (Change Entry Route)

Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

File Type: pdf | Size: 486 KB

Module A Pre-seen_20161

发布日期: 2016-02-03

File Type: pdf | Size: 327 KB

Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 239 KB

Module B (Jun 15)_Question

Module B (Jun 15)_Question Module B (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 290 KB

er-rmu-ap-uic

北京师范大学—香港浸会大学联合国际学院会计学专业课程学生/毕业生入读QP之学科规定(2011) QP课程学科范畴大学学科名称(必修) 单元A -财务汇报Financial Reporting Principles of Accounting I (ACCT2010) Principles of Accounting II (ACCT2020) Intermediate Accounting I ( ...

发布日期: 2012-05-29

File Type: pdf | Size: 174 KB

er-rmu-ap-uic

北京师范大学—香港浸会大学联合国际学院会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 单元A -财务汇报Financial Reporting Principles of Accounting I (ACCT2010) Principles of Accounting II (ACCT2020) Intermediate Accounting I (ACCT304 ...

发布日期: 2011-12-13

File Type: pdf | Size: 170 KB

calendar

JULY 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 fu ...

发布日期: 2008-07-24

File Type: pdf | Size: 340 KB

pubforsale_form3_10

Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...

发布日期: 2006-07-20

File Type: pdf | Size: 247 KB

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 ...

发布日期: 2004-06-10

File Type: pdf | Size: 204 KB

regulation

发布日期: 2004-06-10

File Type: pdf | Size: 204 KB

ETS_Module B

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发布日期: 2017-11-15

File Type: pdf | Size: 1 MB

Order 862C_name removed

1 Proceedings No: D‐13‐0862C IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respo ...

发布日期: 2016-08-22

File Type: pdf | Size: 135 KB

Circular_BrIG151205

发布日期: 2015-10-29

File Type: pdf | Size: 249 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-09-23

File Type: pdf | Size: 427 KB

Circular_BRIG150912_v2

发布日期: 2015-07-23

File Type: pdf | Size: 263 KB

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-07-23

File Type: pdf | Size: 391 KB

150721

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

发布日期: 2015-07-15

File Type: pdf | Size: 441 KB

150811

发布日期: 2015-07-15

File Type: pdf | Size: 371 KB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-07-15

File Type: pdf | Size: 403 KB

jf_jul_o

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-06-23

File Type: pdf | Size: 366 KB

jf_jun

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-06-16

File Type: pdf | Size: 400 KB

150707

发布日期: 2015-06-11

File Type: pdf | Size: 377 KB

150623

发布日期: 2015-05-22

File Type: pdf | Size: 419 KB

kp_may

KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...

发布日期: 2015-05-19

File Type: pdf | Size: 448 KB

150519

发布日期: 2015-04-23

File Type: pdf | Size: 412 KB

150609

发布日期: 2015-04-15

File Type: pdf | Size: 381 KB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

发布日期: 2015-05-29

File Type: pdf | Size: 2 MB

20150528_ETSII_D

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File Type: pdf | Size: 2 MB

dd_160729old

Dear members, The July dance dinner will be held on Friday, 29 July 2016 at 7:00 pm at 百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here ...

发布日期: 2016-06-27

File Type: pdf | Size: 106 KB

dd141017

Dear members, The October dance dinner will be held on Friday, 17 October 2014 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...

发布日期: 2014-09-29

File Type: pdf | Size: 106 KB

newbooks-apr

New Books in Library (Apr 2014) Auditing Title /Author: Internal Control : integrated framework /COSO ISBN: 9781937352387 (set) Publisher: American Institute of Certified Public Accountants Year: 2013 ...

发布日期: 2014-04-22

File Type: pdf | Size: 199 KB

S090107A

Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...

发布日期: 2008-12-04

File Type: pdf | Size: 98 KB

S090107A

发布日期: 2008-12-04

File Type: pdf | Size: 98 KB

AASC Minutes / Meeting Summaries

2015 December October September July June May April February

发布日期: 2015-04-27

FRSC Minutes / Meeting Summaries

2015 December November September July June May March February

发布日期: 2015-03-10

Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

File Type: pdf | Size: 277 KB

1148F_DC Order_edited

BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...

File Type: pdf | Size: 423 KB

Example Reports for Auditors and Companies

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...

发布日期: 2020-07-02

bpubforsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

发布日期: 2005-08-25

File Type: pdf | Size: 493 KB

pub_form8&1&6

pub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Pu ...

File Type: pdf | Size: 154 KB

bpub_form8&1&6

bpub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ P ...

File Type: pdf | Size: 154 KB

pr-20171009-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

发布日期: 2017-10-09

File Type: pdf | Size: 259 KB

i2c_fct

23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance ...

发布日期: 2015-10-23

File Type: pdf | Size: 86 KB

i2c_itax

23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments Co ...

发布日期: 2015-10-23

File Type: pdf | Size: 80 KB

i2c_15cl

3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...

发布日期: 2015-08-03

File Type: pdf | Size: 107 KB

i2c_ifrs15_1

发布日期: 2015-08-03

File Type: pdf | Size: 107 KB

ar-lucky-draw

发布日期: 2014-11-20

File Type: pdf | Size: 37 KB

HK_Smart_tips_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Smart tips from winning teams 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Sma ...

发布日期: 2016-02-02

File Type: pdf | Size: 64 KB

355

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 October 2015 at 8:30 a.m. Board Room of the Hong Kong Insti ...

发布日期: 2015-12-15

File Type: pdf | Size: 78 KB

Module D LP Summary of Changes 2015

September 2015 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

发布日期: 2015-09-04

File Type: pdf | Size: 146 KB

aml2015

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

发布日期: 2015-09-02

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aml2015-1

发布日期: 2015-09-01

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QPGraudate201506

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 15.doc 19 August 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn t ...

发布日期: 2015-08-13

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wam150522

发布日期: 2015-03-04

File Type: pdf | Size: 196 KB

apm150522

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2015-03-04

File Type: pdf | Size: 196 KB

wam150302

发布日期: 2014-12-04

File Type: pdf | Size: 196 KB

Restructuring and Insolvency-related Submissions

The following list links to the more significant submissions of the Hong Kong Institute of CPAs on insolvency matters since 25 September 2001. Date of Submissions Subject 21 October 2024 The Judiciary ...

发布日期: 2009-05-04

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

发布日期: 2016-03-01

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ETS_Module D

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 ...

发布日期: 2017-11-16

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ETS_Module D

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50 decision on costs - FINAL_758C

Page 1 Proceedings No. D-12-0758C BETWEEN Registrar of the HKICPA COMPLAINANT And The 1st Respondent 1st Respondent The 2nd Respondent 2nd Respondent The 3rd Respondent 3rd Respondent DECISION ON COST ...

发布日期: 2016-10-05

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Module C_Part 2_Finalized

AGENDA Change in Auditor Quality Control Responses to assessed risk www.corexams.com 3 Presented by Phei Koid CHANGE IN AUDITOR Code of Ethics Section 210 Section 440 Section 441 www.corexams.com ...

发布日期: 2015-10-30

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Module C_Part 2_Finalized

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ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

发布日期: 2016-05-10

File Type: pdf | Size: 429 KB

ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

发布日期: 2016-05-10

File Type: pdf | Size: 429 KB

ITIG150716

Speaker Mr. Michael Gazeley Managing Director, Network Box Corporation Ltd. Chair Mr. Victor Tan Co-Convenor, ITIG Organizing Committee Date & Time 16 July 2015, Thursday 1:00 p.m. – 2:00 p.m. Ven ...

发布日期: 2016-05-10

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ITIG150716

发布日期: 2016-05-10

File Type: pdf | Size: 332 KB

jazz_jan

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

发布日期: 2015-11-20

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Circular_GIG1512_rv

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

发布日期: 2015-10-15

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FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

发布日期: 2015-10-12

File Type: pdf | Size: 419 KB

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

发布日期: 2015-10-12

File Type: pdf | Size: 419 KB

bls-oct

1102_20150930 CPD Seminars – Business Leaders Series (October 2015) Starting from October 2015, the Institute is launching the Business Leaders Series of seminars to feature business leaders inside an ...

发布日期: 2015-09-30

File Type: pdf | Size: 197 KB

MBIG150909

Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...

发布日期: 2015-08-27

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MBIG150909

Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...

发布日期: 2015-08-27

File Type: pdf | Size: 479 KB

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

发布日期: 2015-07-16

File Type: pdf | Size: 525 KB

PICIG150911

发布日期: 2015-07-16

File Type: pdf | Size: 525 KB

PICIG150528

Speaker Ms. Maureen S.Y. Fung General Manager (Leasing), Sun Hung Kai Properties Group Founding Chairman, Institute of Shopping Centre Management, Hong Kong Chairperson Ms. Phoebe Lai Member, PICIG ...

发布日期: 2015-04-27

File Type: pdf | Size: 446 KB

PICIG150528

发布日期: 2015-04-27

File Type: pdf | Size: 446 KB

Circular_1501_rv

Bridge Training Course – Better Bidding for Beginners The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick ...

发布日期: 2014-12-15

File Type: pdf | Size: 215 KB

Disciplinary proceedings in progress_amendment on 31 Mar 2017

Disciplinary proceedings in progress as at 1 March 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 C ...

发布日期: 2017-03-31

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Disciplinary proceedings in progress as at 18 Jan 2017

Disciplinary proceedings in progress as at 18 January 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...

发布日期: 2017-01-18

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Disciplinary proceedings in progress as at 30 Dec 2016

Disciplinary proceedings in progress as at 30 December 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Ju ...

发布日期: 2017-01-04

File Type: pdf | Size: 127 KB

tue151124

TUE session on Accounting for Share-Based Payment Awards Under IFRS/HKFRS 2 Date 24 November 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Que ...

发布日期: 2015-10-22

File Type: pdf | Size: 261 KB

f151009

Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 6 October 2015, please email to: tls@hkicpa.org.hk Hong ...

发布日期: 2015-10-02

File Type: pdf | Size: 384 KB

Cir_BP201509

Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...

发布日期: 2015-09-21

File Type: pdf | Size: 315 KB

Flyer_QAF150915

Date 15 September 2015 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Direc ...

发布日期: 2015-08-11

File Type: pdf | Size: 188 KB

soft_skills_article_of_aplus_2014_april

Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. July 2015 Added values QP shapes the sort of professional, adaptable graduates that TMF (Hong Kong) Limited needs. About the employer ...

发布日期: 2015-06-30

File Type: pdf | Size: 296 KB

Circular_SRCN2015_v2

Sports & Recreation Club Night 2015 Time for fellowship at the upcoming SRC Night! The annual Sports and Recreation Club Night will be held on Friday, 10 July at Telford Recreation Club (德藝會), Kow ...

发布日期: 2015-06-02

File Type: pdf | Size: 297 KB

tue1508

发布日期: 2015-05-29

File Type: pdf | Size: 763 KB

Overview of Mentorship Programme_v6

Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring CPAs the opportunity to learn from experi ...

发布日期: 2015-05-18

File Type: pdf | Size: 205 KB

Circular_BT150523

CPA Bridge Tournament 2015 Date Saturday, 23 May 2015 Time 2:00 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. ...

发布日期: 2015-04-09

File Type: pdf | Size: 212 KB

aptitude-test-form

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...

发布日期: 2015-02-02

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Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...

File Type: pdf | Size: 77 KB

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

File Type: pdf | Size: 77 KB

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

File Type: pdf | Size: 77 KB

Overview of Mentorship Programme_v5 (rv)

Overview of Mentorship Programme_v5 (rv) Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring ...

File Type: pdf | Size: 206 KB

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

File Type: pdf | Size: 77 KB

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...

File Type: pdf | Size: 77 KB

Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

发布日期: 2019-04-23

PR_20201012_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 12 October 2020) A Disciplinary ...

File Type: pdf | Size: 414 KB

Final_results

CPA Basketball Competition 2015 The CPA Basketball Competition 2015 concluded with Team PwC Phantom clinching the championship. 11 teams participated in the competition between 9 May – 8 August 2015. ...

发布日期: 2015-08-13

File Type: pdf | Size: 267 KB

Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

发布日期: 2019-04-23

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

发布日期: 2019-03-25

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DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

发布日期: 2017-07-14

File Type: pdf | Size: 442 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 153 KB

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

File Type: pdf | Size: 376 KB

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

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FE (Jun 15) Paper II_Answer

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FE (Dec 15) Paper II_Question

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20152H

Library & Study Room opening hours during examination period Examination Period: 17 November 2015 (Tuesday) – 27 December 2015 (Sunday) Library Study Room Monday -Friday 0900 -2200 Saturday 0900 - ...

发布日期: 2015-10-08

File Type: pdf | Size: 48 KB

update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

Seminars (Archives)

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发布日期: 2021-03-31

1283_17July2018_DC order edited

IN THE MATTER OF A Complaint made under Section 3400 and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the . FAO") and referred to the Disciplinary Committee under Section 33( ...

发布日期: 2018-07-17

File Type: pdf | Size: 162 KB

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-10-28

File Type: pdf | Size: 428 KB

Circular_SC2015_v3_1

发布日期: 2015-10-05

File Type: pdf | Size: 309 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

发布日期: 2015-08-03

File Type: pdf | Size: 191 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

发布日期: 2015-08-03

File Type: pdf | Size: 191 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

发布日期: 2015-04-14

File Type: pdf | Size: 716 KB

150113

发布日期: 2014-11-25

File Type: pdf | Size: 376 KB

P293

Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...

File Type: ppt | Size: 3 MB

ACL

Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...

发布日期: 2015-10-25

File Type: pdf | Size: 203 KB

i2c_ias1028

14 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 Com ...

发布日期: 2015-08-13

File Type: pdf | Size: 91 KB

i2c_ias19

19 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settle ...

发布日期: 2015-06-19

File Type: pdf | Size: 125 KB

Inside Business

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发布日期: 2010-07-20

PPHK_VivaPipers

2016年10月30日下午4時節目以英語演出, 長約1小時。

发布日期: 2016-09-28

File Type: pdf | Size: 2 MB

Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

发布日期: 2016-02-24

Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

发布日期: 2016-02-24

BRIGE_practice schedule_1510

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

发布日期: 2015-11-23

File Type: pdf | Size: 110 KB

BRIGE_practice schedule_1509

发布日期: 2015-11-23

File Type: pdf | Size: 111 KB

BRIGE_practice schedule_1508

发布日期: 2015-11-23

File Type: pdf | Size: 110 KB

BRIGE_practice schedule_1507

发布日期: 2015-06-23

File Type: pdf | Size: 114 KB

BRIGE_practice schedule_1506

发布日期: 2015-05-19

File Type: pdf | Size: 61 KB

BRIGE_practice schedule_1505

发布日期: 2015-04-27

File Type: pdf | Size: 61 KB

BRIGE_practice schedule_1504

发布日期: 2015-03-31

File Type: pdf | Size: 61 KB

BRIGE_practice schedule_1501

发布日期: 2015-02-16

File Type: pdf | Size: 113 KB

Reply_Slip

To: The Management Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong (Fax No.: 2147 3293 or email: theresachoi@hkicpa.org.hk) Reply Slip ...

File Type: doc | Size: 92 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

发布日期: 2019-03-25

File Type: pdf | Size: 686 KB

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