2001-02-06

Hong Kong Society of Accountants (HKSA) and Information Systems Audit and Control Association (ISACA) BY FAX AND BY POST (2877 8024) Our Ref.: C/COG, M0909 6 February 2001 Mr. Raymond Lam, Clerk to Le ...

Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

FE (Dec 2014)_Panelists Report_Paper I_Final

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update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

HKBN Handbill 20231231 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240131 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

pf1213q1_1

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 ...

MPS_Module B_Part2.1_1

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edbc_cfup

Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...

tls14

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

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 ...

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 ...

Circular_GIG1512_rv_1

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 ...

Circular_GIG1509

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

PAIB141201

Members' Forum for PAIBs About the forum The Institute organizes members' forum to enhance communications with members. One of the objectives of these forums is to gauge members' views on ...

PAIB141201

Members' Forum for PAIBs About the forum The Institute organizes members' forum to enhance communications with members. One of the objectives of these forums is to gauge members' views on ...

Module D Methodologies v

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

Module D Methodologies v.2

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

timed trial run

Chinese New Year Timed Trial Run To prepare members for the Standard Chartered Marathon 2011, the Athletics Interest Group (AIG) has organised a "Chinese New Year Timed Trial Run" as the fin ...

ERForm

(July 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquiries ...

ERForm080331

(March 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquirie ...

enrolment_form

(February 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enqui ...

MOU_MOF_eng

1 Memorandum of Training Co-operation among the International Department of Ministry of Finance, Accounting Regulatory Department of Ministry of Finance and the Hong Kong Institute of Certified Public ...

MOU_CICPA_eng

1 Memorandum of Training Co-operation among the Chinese Institute of Certified Public Accountants, the Beijing National Accounting Institute and the Hong Kong Institute of Certified Public Accountants ...

calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

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2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

HKICPA_SR-EN_ICAEW

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

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IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

MPS_Module C_Part 1_Upload

Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...

0405wkshop

Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...

ttsq1pe

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 ...

tts-jul-sep

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

PCCW Corporate Staff Offer_Aug 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...

Janet_2 SSG Analysing Financial 2015 (L2)_1

Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...

25-10-13_ModuleB Part 2

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update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

ETS_Module A

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20150526_ETSII_B

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Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm1

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20150506_MPSII_D

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Module B Jun 18Question

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Module D Dec 2018Question

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process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

cbs-aug-sep

1000_20140826 CPD Seminars – Cross Border Series (August to October 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Fee (for e ...

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

temp-qp_reg_form

The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

Module D (Dec 12)_Question

Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

Module B (Dec 2017)_Question

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 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 ...

AT-HK Law Sample Question_190327

APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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 pur ...

MPS_Module_C_Part_I_Jun2017

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

Order_830C_name removed

1 Proceedings No: D‐13‐0830C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respondent RESPOND ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_SGIG160124old2

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

BoIG151025_Coaching Courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

20150411_coaching courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

jazz_feb

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_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 ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

tue1416_19

On 3 March 2014, the new Companies Ordinance (the new CO) came into effect. The new CO affects the business sector in various aspects. This TUE series focuses on the impact of the new CO on directors, ...

140723

Listing Rule amendments relating to connected transactions About the topic Earlier this year, the Stock Exchange of Hong Kong published a number of changes to the Listing Rules in relation to connecte ...

140529

About the topic This is the third professional accountants in business forum in the series on corporate governance and disclosure. At this event, a prominent panel of speakers will discuss key disclos ...

140403

About the topic This professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – the roles and operation of the board of directors ...

wbsmw-apr-jun

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

140220

About the topic The next professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – internal controls and audit committees of list ...

130628

PAIB Seminar on COSO’s Updated Internal Control – Integrated Framework About the topic COSO, the Committee of Sponsoring Organizations of the Treadway Commission, issued an updated version of its wide ...

130515

Speaker Ms. Sou Chiam Ll.M. University of Cambridge CEO, Financial Dispute Resolution Centre Ltd, Hong Kong Chairperson Mr. Jeffrey Chan Member, FSIG Organising Committee Date 15 May 2013, Wednesday, ...

130423

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working c ...

130121

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

121218

Listing Rule Changes relating to the Statutory Inside Information Disclosure Regime About the topic On 1 January 2013, the Securities and Futures (Amendment) Ordinance 2012 will bring in a statutory o ...

tig120621

What would Tax Information Exchange Agreements mean for Hong Kong taxpayers? About the topic The government is consulting relevant stakeholders’ views on tax information exchange agreements (TIEAS). T ...

tig120614

IRD's perspective on the latest developments in transfer pricing About the topic Transfer pricing has become a key area of tax administration and practice, with the growth in cross-border business ...

120628

HKICPA/ICAEW Joint Seminar: The CFO, conflicts of interest and corporate governance About the topic The CFO plays an important role in corporate performance and corporate governance. In carrying out t ...

120625

Corporate finance discussion forum – Proposals to enhance the regulatory regime of sponsors About the topic Sponsors play a key role as gatekeepers of market quality and are expected to conduct suffic ...

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HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...

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HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...

paib120301

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

paib120208

PAIB Seminar on Corporate Governance Code and Rule Amendments About the topic Following a consultation by the Stock Exchange on proposed changes to the Corporate Governance Code (previously known as C ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

tig111214

IRD's Operations and Structure: The Deputy Commissioner of Inland Revenue Explains About the topic Mrs. Chu Wong Lai-fun, Teresa, Deputy Commissioner of Inland Revenue (Operations) will explain th ...

cfig110908

Corporate Finance Interest Group (CFIG) lunch seminar – Mergers and Acquisitions and Pre-IPO Structuring About the topic At this seminar, Mr. Gary James of BDO Tax and Mr. Kenneth Yeo of BDO Specialis ...

paib110704

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302_1

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib110302

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar: Consultation on Changes to the Code on Corporate Governance Practices and Associated Listing Rules About the topic ...

paib101007

PAIB forum: Global and local developments in sustainability and corporate social responsibility reporting About the topic Sustainability and corporate social responsibility (CSR) reporting, which desc ...

paib100818

What accountants should know about Intellectual Capital Management About the topic High level performance of organisations is no longer driven by traditional physical assets, but mainly by Intellectua ...

100623

* Please refer here for descriptions of other competencies and ratings. Management philosophy of an international theme park Highlights PAIB “fireside conversations” are informal, relaxing drinks gath ...

100419

* Please refer here for descriptions of other competencies and ratings. Valuation – HKFRS 2 Share-based Payment & HKFRS 3 Business Combinations About the topic This forum will cover valuation and ...

TIG090630

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

Technicalcorrectionspolicyfinal

IASB proposes policy for technical corrections The IASB is proposing a ‘fast track’ process to deal with those changes to standards that are labelled as ‘technical corrections’. The process will apply ...

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Snooker course_1406 (rv) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. It's a great game to ...

Disciplinary proceedings in progress as at 6 January 2021

2 Disciplinary proceedings in progress as at 6 January 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

Application Form - 2022 International_org v6

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

39205aasc

1 Minutes of the 392nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 May 2021 at 8:30 a.m. Board Room of the Hong Kong Institu ...

HKBN Handbill 20230430 English

service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...

MPS_B_PartII

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MPS_B_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 ...

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2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

tuewks0406

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

techwatch148

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 ...

techwatch148

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 ...

wks15q1

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 ...

wkshop2015

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 ...

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

tts-apm

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 ...

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

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 ...

FE (Dec 15) Paper I_Question

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Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

practicemgt-nov-dec

955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

360-degree-mgt-skills-jul-sep

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...

Circular_minibridge_130706

Mini Bridge Tournament 2013 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 ...

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

wbsmw-apr-jun

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

cfig111211

Corporate Finance Interest Group (CFIG) lunch seminar – Capital Markets and M&A Trends for US Listed Chinese Companies About the topic Given the recent developments in the US capital markets and i ...

caba-workshop-oct-dec

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

ws-wbsm-w110817f-w110926f

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

annex1_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

2004pr01

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org UN ...

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

Application Form - HK (Published)

Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...

Cir_CPAbasketball2013 (rv)

Cir_CPAbasketball2013 (rv) CPA Basketball Competition 2013 Dates May – September 2013 (weekends) Subject to the final number of registered teams and venue availability, the match schedule will be publ ...

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521 LC Paper No. CB(1)970/17-18(12)2 c.c. Assistant Legal Adviser 5, Legislative Council Commissioner of Inland Revenue (Attn: Mr KK CHIU) Department of Justice ...

Panelists_Report_Mod_C_(Jun_17)_Final

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Panelists_Report_Mod_B_(Dec_17)_Final

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MPS_D_PartI

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MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

MPS_D_PartI

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Reimbursement_Guideline_for_WF_Flight_Delay

P:\STU\Workshop\Workshop 2018 06\QP in China\Reimbursement guideline\Reimbursement Guideline for Workshop Facilitator due to Flight Delay (Final).docx Guidelines on the Reimbursement Procedures for Wo ...

Reminder

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QP_app_guide_new-app

P. 1 Qualification Programme (QP) Online Application System (New Application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...

qp-bd-ws-jun

KPMG In-house Workshop of Module B, C, D (Jun 2015 intake)Updated as at 30 Mar 2015Remarks:1. Please sign-in in classroomModule BModule DClass 1CHK3B3401DateVenueStart TimeEnd TimeClass 1CHK3D2301Date ...

Programme_130820_r

(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...

i2clevy

6 June 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE EXPOSURE DRAFT OF LEVIES CHARGED BY PUBLIC AUTHORITIES O ...

DBIG -110527_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

W090506

6 Interest Rate Derivatives Made Easy (Part 1) (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a master’s degree holder, Mr. Wong is an informed practitioner with over 10-year ...

W090506

6 Interest Rate Derivatives Made Easy (Part 1) (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a master’s degree holder, Mr. Wong is an informed practitioner with over 10-year ...