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 ...

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 ...

ETS_Module B

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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 ...

Circular_BrIG151205

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 ...

jf_sep

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Circular_BRIG150912_v2

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 ...

jf_jul

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

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 ...

150811

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 ...

jf_aug

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jf_jul_o

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jf_jun

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

150707

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 ...

150623

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 ...

kp_may

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

150519

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 ...

150609

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 ...

Website_BCC2018_PRC_Leaflet

(86) 020-38922362 bcc_prc@hkicpa.org.hk 中文: www.hkicpa.org.hk/bcc2018_prc (852) 2287 7463 bcc@hkicpa.org.hk ENG : www.hkicpa.org.hk/bcc2018

171128_何鐵文 蘇漢章 梁樹賢會計師行有限公司

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 ...

20150528_ETSII_D

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AASC Minutes / Meeting Summaries

2015 December October September July June May April February

FRSC Minutes / Meeting Summaries

2015 December November September July June May March February

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 ...

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 ...

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 ...

i2c_ifrs15_1

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 ...

ar-lucky-draw

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 ...

1049_PRC_CF2016_Flyer_online

www.hkicpa.org.hk/cfgz2016 參展商eunisliu@hkicpa.org.hkPRC_1049_151127 (按機構英文字母排列) 參與影子計劃之機構www.hkicpa.org.hk/cfgz2016

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

aml2015-1

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 ...

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 ...

wam150522

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 ...

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 ...

wam150302

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 ...

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 ...

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 / ...

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

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 ...

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 ...

ETS_Module D

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S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

tue1508

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

1049_PRC_CF2016_Flyer_160302

你的成功之路活動詳情及網上註冊：(按機構英文字母排列) 參展商www.hkicpa.org.hk/cfgz2016 eunisliu@hkicpa.org.hkwww.hkicpa.org.hk/cfgz2016

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. ...

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 ...

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 ...

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 ...

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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 - ...

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 ...

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 ...

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 ...

FE (Jun 15) Paper II_Answer

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FE (Dec 15) Paper II_Question

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Prize_Winner

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) School Name (Chin ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

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 ...

Seminars (Archives)

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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( ...

jf_oct

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

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 ...

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 ...

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 ...

150113

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 ...

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 ...

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 ...

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 ...

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 ...

Inside Business

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Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

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 ...

BRIGE_practice schedule_1509

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 ...

BRIGE_practice schedule_1508

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 ...

BRIGE_practice schedule_1507

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 ...

BRIGE_practice schedule_1506

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 ...

BRIGE_practice schedule_1505

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 ...

BRIGE_practice schedule_1504

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 ...

BRIGE_practice schedule_1501

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 ...

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 ...

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 ...

160519.Flyer

歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊，會員現可透過公會訂閱以下刊物： 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊，由國家稅務總局主管、中國稅務雜誌 ...

P091203 P091204

P091203 P091204 商貿普通話課程Programme Code: P091203 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年12月3日至2010年1月14日(逢星期四) (除2009年12月24日及12月31 日外) 時間7:00 p.m. -9:30 p ...

PR_20211130_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年十一月三十日）香港會計師公會轄下一紀律委員會，於二零二一年十月二十一日就執業會計師許美心女士（會員編號：F02923）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對她予以譴責。紀律委員會另命令由二零二一年十二月二日起吊銷許女士的執業證書，並在六個月內不向其另發執業證書。此外，紀律委員會命令許女士須繳付 ...

TC PR_1568PC_Press Release_r

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年十一月十五日）香港會計師公會轄下一紀律委員會，於二零二三年十月十一日命令，由二零二三年十一月廿二日起將執業會計師陳慧萍小姐（會員編號： A15404）從會計師註冊紀錄冊中除名，為期兩年，並吊銷陳小姐的執業證書，並在廿四個月內不得向她頒發執業證書。此外，紀律委員會亦譴責陳小姐及命令她繳付紀律程序費用101,446 港元。陳小姐作為Chan ...

TC PR_1568PC_Press Release

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年十一月十五日）香港會計師公會轄下一紀律委員會，於二零二三年十月十一日命令，由二零二三年十一月廿二日起將執業會計師陳慧萍小姐（會員編號： A15404）從會計師註冊紀錄冊中除名，為期兩年，並吊銷陳小姐的執業證書，並在廿四個月內不得向她頒發執業證書。此外，紀律委員會亦譴責陳小姐及命令她繳付紀律程序費用101,446 港元。陳小姐作為Chan ...

ed_1509

Exposure Draft ED/2015/9 November 2015 Comments to be received by 18 March 2016 Transfers of Investment Property Proposed amendment to IAS 40Transfers of Investment Property (Proposed amendment to IAS ...

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 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 ...

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

FE December 2015 Paper I Panelists' Report_Final

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FE _Dec 16_ Paper II_Question

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FE (Dec 15) Paper I_Answer_1

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FE (Dec 15) Paper I_Answer

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cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

Comment Letters

Comment Letters Proposed amendment to IFRS 4

Comment Letters

Comment Letters Proposed amendment to IFRS 4

Web_Hard Rock Cafe_20150720

Hard Rock Café Hong Kong is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates and GAA members OOffffee ...

dd_150828

Dear members, The August dance dinner will be held on Friday, 28 August 2015 at 7:00 pm at SLADANCE (喜來登舞蹈), 13th 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13樓). ...

prizesponsorship

National Day Celebration Dinner Thursday, 24 September 2015 Prize Sponsorship Form (please return by 24 August 2015) To: Corporate Events Department Hong Kong Institute of Certified Public Accountants ...

dd_150724

Dear members, The July dance dinner will be held on Friday, 24 July 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th 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13樓). Ple ...

dd_150227

Dear members, The February dance dinner will be held on Friday, 27 February 2015 at 7:00 pm at新光宴會廳at 2/F, Hsin Kuang Centre, 120 Lung Cheung Road, Wong Tai Sin (黃大仙龍翔道120號新光中心2樓). Please click here f ...

dd_150123

Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...

SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

Module C 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 ...

D-15-1117P_DC order_Edited

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

ed_1510

Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...

151215

Cybercrime from the defensive perspective About the topic Following the first session in October on cybercrime from the law enforcement perspective, participants should have general understanding abou ...

151215old

Cybercrime from the defensive perspective About the topic Following the first session in October on cybercrime from the law enforcement perspective, participants should have general understanding abou ...

151119

Fraud Risk Indicators in China About the topic Investing in emerging markets, such as China, can offer significant rewards, but it also carries some additional risk, including the risk of financial st ...

151124

Developments in cross-border insolvency recognition About the topic At this seminar, Stuart Tait and Chris Dobby, partners at Hogan Lovells, will speak on the latest developments in cross-border insol ...

Circular_GIG151121

Play With a Golf Professional (On Course Practice) Date: Saturday, 21 November 2015 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy ...

Circular_GIG151202_rv

The 17th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 2 December 2015 We are appealing to elite CPA golfers to represent the Inst ...

Circular_GIG1511

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

Circular_GIG1510

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

151006

Cybercrime from the law enforcement perspective About the topic The prevalence of technology crimes has surged significantly in recent years, even though the overall crime rate has dropped. These kind ...

150630

Can Hong Kong learn from Singapore's Experience in Corporate Insolvency Law Reform? About the topic Singapore and Hong Kong share considerable similarities in their legal tradition as well as soci ...

Circular_SNIG150516_v2

Snooker Fun Day To promote friendship and the game of snooker among members, Snooker Interest Group (SnIG) has organised a Snooker Fun Day. Experienced players will be there to give you tips and demon ...

Flyer_SNIG1505

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

150520

Removal of liquidators under BVI law About the topic Knowledge of the law and practice of insolvency in the British Virgin Islands (BVI) is important for insolvency practitioners doing cross-border wo ...

cfs-may-jun

Date /Programme code Time Topic Language Venue Saturday, 16 May 2015 9:30 a.m. – (W150516S) 1:00 p.m. Saturday, 13 June 2015 9:30 a.m. – (W150613AS) 1:00 p.m. Saturday, 30 May 2015 (W150530S) Saturday ...

150429

Bringing a successful misfeasance claim About the topic At this seminar, Ludwig Ng, Partner of ONC Lawyers, will examine the latest developments in English, Hong Kong and Commonwealth authorities on m ...

150326

Outlook of the Chinese stock market About the topic At this seminar, Lai Voon San, Senior Fund Manager and Director, Investment Operations, Value Partners Group Limited will speak about the fundamenta ...

tue

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 ...

150211

Bankruptcy of former high net worth individuals -issues and challenges About the topic At this seminar, John Lees, Managing Director, JLA Asia and Richard Hudson, Partner, Deacons, will speak about le ...

150121

Remedies for Protection of Members' Interests under the Companies Ordinance, Cap 622 Investments About the topic The new Companies Ordinance, Cap 622, has grouped Remedies for Protection of Compan ...

Circular_DBIG201501_rv2

Rowing Courses The Dragon Boat Interest Group is organizing a progressive two-oared sculling training where members are required to take the elementary level (Star 1 & 2) before enroll into the ad ...

20150725&0808_Dinghy courses(FULL_A)

20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...

20150809&0815_Dinghy courses

20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...

Disciplinary proceedings in progress 170605 (Brenda)

Disciplinary proceedings in progress 170605 (Brenda) Disciplinary proceedings in progress as at 6 June 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committ ...

Ocean Park_package details

Ocean Park Halloween Fest Package Package A – Neptune’s Restaurant Premium Ticket with The Ghostbusters Feast Set Menu or Mini Ghostbusters Set Menu Package B –Tuxedos Restaurant Premium Ticket with T ...

newbooks-feb

New Books in Library (Feb 2014) Economic Title /Author: 新興市場指南: 阿根廷、巴西、智利、哥倫比亞、墨西哥及秘魯/香港貿易發展局研究部. ISBN: 9789881213358 Publisher: 香港貿易發展局Year: 2013 Call No.: HC244 .G853 2013 Subject: Economic conditio ...

HKICPA Beijing Consulting

HKICPA (Beijing) Consulting Co., Ltd. ("Company") was incorporated in Beijing in October 2006 and is wholly owned by the Institute for the purpose of strengthening its liaison with the mainl ...

candidate12

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Module C (Jun 15)_Answer

Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...

FE (Dec 16) Paper I_Question_2

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FE (Dec 16) Paper I_Question

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Tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

news_6_151222

Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 6 ...

PICIG160108

Date 8 January 2016, Friday Time 10:00 a.m. – 11:00 a.m. Programme The Operations Control Centre ("OCC'") is the "heart" of the MTR train operation which monitors the railway&# ...

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue151215o

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue151214

Hong Kong Institute of CPAs Seminar on revised Auditor's Report Date Monday, 14 December 2015 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Ch ...

YMSC 151107

With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...

YMSC 151107

With an aim to share knowledge and experience in career development with young professional accountants and keep them abreast of the latest trends in the job market, the Young Members Committee organi ...

354

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Monday, 14 September 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

tue151110

Hong Kong Institute of CPAs Industry Update Relating to Investment Funds Date Tuesday, 10 November 2015 Time 6:30 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, ...

YMSC151017

The Young Members Committee is organizing a green planting activity cum workshop on environmental, social and governance (“ESG”) issues. It is not only a meaningful activity for the green environment, ...

Flyer_QAF151125

Date Wednesday, 25 November 2015 Time 9:30 a.m. to 12:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Chairman Mr. Chris Joy, Ex ...

YMSC151024

Are Quality education lays a foundation for children’s future learning. This seminar will cover the importance of family partnerships and parents' involvement in promoting children's developme ...

tue1516

TUE series on application of new and revised HKFRS/IFRS for 2015 Date Tuesday, 27 October 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wan ...

tue1011

Convertible instruments are common in the financial market. As credit markets are tightened from time to time, more prospective investors would prefer to hold financial instruments with elements of eq ...