120718-h1
FRAUD FACTS Issue 14 November 2011 INFORMATION FOR ORGANISATIONS An introduction to fraud indicators Prevention and early detection of internal fraud are always preferable to intervention after the ev ...
Circular_GIG111126
Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...
picig110901
Property, Infrastructure and Construction Interest Group (PICIG) Seminar Fung Shui & You Want to find out how Fung Shui can affect your daily life and your business? Why Hong Kong has been known a ...
1130-2
Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...
circular_july
Latin/Ballroom Dance Class Date & Class Date Date Rumba with technique training (Tuesday) Waltz – Elementary II (Thursday) 1. 19 July 2011 [new date] 7 July 2011 2. 26 July 2011 14 July 2011 3. 2 ...
w110603
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...
may
Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...
s110407s
Tax Issues of Cross-border Restructuring Exercises Programme Code: S110407S Hong Kong is an international finance centre. There is an increasing number of investments established in Hong Kong with pro ...
apr
Latin/Ballroom Dance Class .Date & Class Date Date Paso Doble – Elementary I (Tuesday) Quickstep – Elementary II (Thursday) 1. 12 April 2011 7 April 2011 2. 19 April 2011 14 April 2011 3. 26 April ...
Flyer_110124_rv
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...
ttp-2010
Technical Training Programme By the Standard Setting Department (Final sessions for 2010 ) Joint seminar with SFC on the audit of licensed corporations The Institute and the Securities and Futures Com ...
informationsession
Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...
Flyer Form_101023_rv5
Flyer Form_101023_rv5 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...
Flyer Form_101023_rv4
Flyer Form_101023_rv4 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...
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 ...
Flyer Form_101023_rv2_2
Flyer Form_101023_rv2_2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...
Flyer Form_101023_rv2_1
Flyer Form_101023_rv2_1 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...
Flyer Form_101023_rv2
Flyer Form_101023_rv2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...
Butterfield_reciprocalclubs
Reciprocal Privileges 聯網會所優惠AUSTRALIA 澳洲The American Club, Sydney Level 15, 131 Macquarie Street Tel: (61-2) 9241 2015 Sydney NSW 2000 Fax: (61-2) 9251 4658 Australia Web: www.amclub.com.au The Wester ...
CLP under old syllabus
Candidate Learning Pack Index & Content Last Updated: May 2010 session Published by the Hong Kong Institute of Certified Public Accountants © Hong Kong Institute of Certified Public Accounta ...
CLP under old syllabus
Candidate Learning Pack Index & Content Last Updated: May 2010 session Published by the Hong Kong Institute of Certified Public Accountants © Hong Kong Institute of Certified Public Accounta ...
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 ...
w100425
Management Accounting Course: Strategic Management Accountancy Techniques – Case Study Workshop Programme Code: W100425 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finalist ...
w100423
Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...
0912tour
Mini Bridge Tournaments With a view to promoting Bridge to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allow players of different levels to ...
w091114as-w091121AS-w091128bs
Leadership for Performance & Commitment (re-run) Programme Code: W091114AS W091121AS W091128BS Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the comm ...
C091107S
Annual Auditing Update 2009 7 November 2009 (Sat) (Programme Code: ) Speakers : Mr. CHAN Yuk Ming Andy Mr. Chan is a Senior Immigration Officer of the Other Visas and Permits Section, Hong Kong Immigr ...
C091107S-old
Annual Auditing Update 2009 7 November 2009 (Sat) (Programme Code: C091107S) Speakers : Mr. CHAN Yuk Ming Andy Mr. Chan is a Senior Immigration Officer of the Other Visas and Permits Section, Hong Kon ...
S091106S
Enterprise Governance -Restoring Boardroom Leadership Programme Code: Speaker Mr. Charles Tilley, Chief Executive – CIMA Charles Tilley is a regular commentator on a range of corporate governance iss ...
Accounting & Auditing
Accounting & Auditing 本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncemen ...
Financial Reporting
The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...
1208
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 December 2008. Members of the Committee ...
FRSCMS-Dec
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 December 2008. Members of the Committee ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
0708
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
FRSCMS-Jul
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
04-2008
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – April 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 1 April 2008. Members of the Committee prese ...
FRSCMS-Apr
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – April 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 1 April 2008. Members of the Committee prese ...
ISA700
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
0710
-1 -Auditing and Assurance Standards Committee Meeting Summary – October 2007 The Auditing and Assurance Standards Committee (Committee) met on 30 October 2007. Members present at the meeting were: Ke ...
HKICPA-FSTB-flyer
Paul F. Winkelmann is Vice President of Hong Kong Institute of Certified Public Accountants and Chairman of the Financial Reporting Standards Committee, Registration & Practising Committee (a stat ...
Mar06
Auditing and Assurance Standards Committee Meeting Summary – March 2006 The Auditing and Assurance Standards Committee (Committee) met on 27 March 2006. Members present at the meeting were: Carlson To ...
0603
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 March 2006. Members of the Committee prese ...
FRSCMS-Mar
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 March 2006. Members of the Committee prese ...
consulation
Our Ref.: C/EPLM, M29344 17 August 2004 Mr. Stuart Stoker, Secretary, The Law Reform Commission of Hong Kong, 20/F, Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong. Dear Mr. Stoker, Consultatio ...
D7
IFRIC DRAFT AMENDMENT Scope of SIC-12 Consolidation—Special Purpose Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004IFRIC Draft ...
HKPoly U_30-Oct-02
Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...
Circular_golf class (Dec 13)
Circular_golf class (Dec 13) 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 cour ...
Circular_golf class(Nov-Dec2010)
Circular_golf class(Nov-Dec2010) Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner clas ...
Circular_golf class(Nov-Dec2010)_1
Circular_golf class(Nov-Dec2010)_1 Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner cl ...
2660709
1 Minutes of the 266th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...
update279
i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...
rp_gu
1 The guidance below was developed by the Auditing and Assurance Standards Committee (AASC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The H ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
Advertisement_Form
Page 1 of 2 Aug 2021 Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob Advertisement Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob AdvertisementJob Ad ...
update034
Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...
Tax_Bulletin_2008
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2008年第1-37期稅收法規名稱發文號發佈日期第一期中華人民共和國耕地佔用稅暫行條例國務院令第511 號2007 年12 月1 日國家稅務總局關於中國建銀投資證券有限責任公司等證券公司新增和更名的分支機構繳納企業所得稅問題的通知國稅函[2007]1062號2 0 0 7年10月30日國家稅務總局關於全面推廣個體工商戶計算機定額核定系統的通知國稅函[20 ...
Module A (Dec 12) Workshop 2
Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
hksa706cfd
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...
hksa45015
Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010, August 2015, January 2016, June 2017, January 2019, December 20 ...
Paper 04
Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...
D-15-1095F_Pan China_Edited
IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...
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 ...
ies8qa
This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...
techwatch147
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 ...
techwatch147
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 ...
ies8bc
IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...
JD
Joint Joint Joint Joint DeclarationDeclaration DeclarationDeclaration DeclarationDeclarationDeclaration of the of the of the of the of the Chinese Institute of Certified Public AccountantsChinese Inst ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
MPS_Module C_Part 1_Upload
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Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
Important Dates for Qualification Programme Examinations (December 2021 Session)
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Important Dates for Associate and Professional Module Examinations (June 2021 Session)
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Steven Lee_final_Projection
Mr. Steven Lee Founder & CEO The Digital Innovation Blockchain Traceability & Refinancing SolutionThe 1st blockchain business platform in Hong Kong that connects different industries to create ...
Exposure Draft 2020
Date Title 11 December 2020 Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback with link to Exposure Draft Press release (IASB's comment due date is 29 ...
bor18_e-circular
1 Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
Web-login-account
Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...
Web-login-account
Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...
AppForm_ETS_20181
Application Form Examination Techniques Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...
taxlink12_170728
Issue 12. July 2017 Events Click for upcoming events on current tax issues Publications 1. From IRD Legislative questions on: -addressing overheated residential property market -application for parti ...
2017Chi
準則趨同的更新文件(2017年7月3日) 為了推動企業會計準則與國際財務報告準則持續趨同,中國財政部現正進行企業會計準則的修訂工作。在上次更新文件中,已報告財政部就一項新的收入準則發出徵求意見稿,邀請公眾發表意見,以便與國際會計準則理事會的國際財務報告準則第15號《與客戶之間的合同產生的收入》保持一致。2016年,財政部發出以下六份徵求意見稿,邀請公眾發表意見,其中四份與國際會計準則理事會新發佈的 ...
SAT_2016_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2016 年7 月29 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會副會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長 ...
SAT_2016_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2016 年7 月29 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会副会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长 ...
CNY 2017 Promotion Offer_rv
TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...
list 2016end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2016 year-end Standards affected New standard and amendme ...
Subscription to Mainland Accounting and Tax Publications
Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...
AnnexE_Eng_30Sep2016
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
Annex_E_Eng_30Sep2016_old
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
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 ...
System Requirements
Minimum System Requirement for accessing e-Series courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) A ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
PICIG161012_Form
PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...