131010
Enforcement actions in India and Indonesia – recent developments About the topic Between 2006 and 2011, Indian corporates issued about US16 billion of convertible bonds. Many however did not reach the ...
Circular_CPAgolf2013
CPA Golf Tournament 2013 Date: 24 October 2013, Thursday Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Eden C ...
130827
Speaker Ms. Jill Wong Counsel, King & Wood Mallesons Chairman Mr. Raymond Chan Member, PICIG Organising Committee Date 27 August 2013, Tuesday, 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu C ...
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 ...
wkforum05
Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...
130318
RMB /HKD Dual Currency Equity Issuance: Hopewell Highway Infrastructure – first dual counter equity security traded on The Stock Exchange of Hong Kong Limited About the topic Main board-listed Hopewel ...
JPGT2013
The 9th Joint Professional Golf Tournament 2013 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Institute of Architects The Hong Kong Medical Association Hong Kong Den ...
Cir_TTC1310 (rv)
Cir_TTC1310 (rv) CPA Table Tennis Competition 2013 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 6 October 2013 9:00am – 3:00pm Men's Singles ...
ed_improv1113
Exposure Draft ED/2012/2 November 2012 Comments to be received by 18 February 2013 Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements Cycle 2011–2013 (Proposed amendments to International ...
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
Mainland_universities_list
国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...
Mainland_universities_list_old
国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...
Module C (Jun 2013) Workshop 1
Module C (Jun 2013) Workshop 1 Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
flyer_SMP131203
Date Tuesday, 3 December 2013 Time 6:30 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Raphael Ding, Chief Executive &a ...
flyer_SMP131203
Date Tuesday, 3 December 2013 Time 6:30 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Raphael Ding, Chief Executive &a ...
20135_FE_P1_Panelists_Report_Final
Final Examination (December 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper I (The main purpose of the following ...
PC-Taxation (Dec 14)_Question
PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...
Module D (Dec 14)_Question
Module D (Dec 14)_Question Module D (December 2014 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 ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
20130425_module_d_part2
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...
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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Module B WS2 - Jun 2013_v3
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethi ...
Module B WS2 - Jun 2013_v2
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Ethics ...
1278F_Reasons for decision_Redacted
. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...
reasons-order-1002
Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...
Module A _Jun14_Question
Module A (June 2014 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 and appropriate presentatio ...
Module A _Jun14_Question_1
Module A (June 2014 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 and appropriate presentatio ...
order-1002
1 Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
130917
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
cfig130917_1
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
Circular_3rdMBT
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 ...
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 ...
Circular_BRIG130316
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 ...
BRIG130316
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 ...
Circular_minibridge_131214 (rv)
Circular_minibridge_131214 (rv) 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 tourna ...
AASC Minutes / Meeting Summaries
2013 December November October July June May April March February
Edward Tsui
Career Conference: Career Breakthrough 7 November 2015 Profile of speaker Chief Executive Officer AE Majoris Group Mr. Tsui Wing Tak (徐穎德), has been a chief executive officer of AE Majoris Group, man ...
pubforsale_QP_1
Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...
pubforsale_QP
Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...
i2c_cf
19 July 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF CONCEPTUAL FRAMEWORK Comments to be received by 16 December 2 ...
20130318
Date 18 March 2013,Monday 14 March 2013, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong ...
Stand alone_121010 (v3)
Stand alone_121010 (v3) Dear members, The Institute has obtained new discounts for you. Below are the details and other discount updates: Insurance The group medical and life insurance programmes for ...
Accounting & Auditing
Accounting & Auditing Technical Update on Accounting and Auditing Standards Presented by: Simon Riley Director, Standard Setting Event: 2012 SMP Symposium Venue : The Mira Hong Kong Date: 30 Novem ...
Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
Reference_2015_Executive_Summary_Chi
参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...
Reference_2015_Executive_Summary_Eng
Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...
exam ansold
Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...
Snooker_131215
Snooker Christmas Party The Snooker Interest Group (SnIG) has organized a Christmas party for its members. This provides a wonderful opportunity for members to mingle and celebrate the festive season. ...
tue1319
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 ...
wqc131201
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wac131103_1
Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...
wac131103
Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...
wau1310
Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...
wec07
Technical Learning and Support Programme 2013 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decisi ...
wacform
Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...
wauform
Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...
wia0511
Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...
tue13jan
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 ...
Module B (Jun 2013) Workshop 2_1
Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
Module B (Jun 2013) Workshop 2
Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...
order-reason-1122
Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
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 D (Dec 15)_Question
Module D (Dec 15)_Question Module D (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 ...
update132
i Update No. 132 (Issued 2 August 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised conten ...
order-reason-1119
Proceedings No.: D-11-0589C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
order-0528a
1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...
wbsmw-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 ...
cef131111
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...
tma13091113
The Australian Chapter of the Turnaround Management Association, an organization affiliated with INSOL International and dedicated to corporate renewal is holding the TMA Australian National Conferenc ...
order-0614
Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...
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, ...
CFW130513
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: ) This programme aims to enhance the fin ...
tuecoe13jan_e
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 ...
130504_Flyer_Driver & woods
130504_Flyer_Driver & woods Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the ...
Disciplinary proceedings in progress as at 3 Dec 2014
Disciplinary proceedings in progress as at 1 December 2014 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 NG, Kay Lam 25 June 2013 NG ...
tuedec13
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 ...
Jul-225th
1 Minutes of the 225th meeting of the Ethics Committee held on Thursday, 11 July 2013 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
hkis_1311
Event Name : Industrial Summonses and Their Impact CPD Code : 2013102 Speaker : Sr Gilbert Kwok, FHKIS, FRICS, LLB, Past Chairman of the HKIS(QSD), Partner of Clyde & Co and his colleagues Gilbert ...
wbsmw-oct-dec-form
Well-being and Stress Management in the Workplace (Interactive Workshop) -HKIAAT/ICAEW Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’ ...
130725
Speaker Mr. Pabby Lee Senior Manager, Intermediaries Supervision Department, Securities and Futures Commission Chairperson Mr. Michael Chan Convenor, FSIG Organising Committee Date 25 July 2013, Thurs ...
Cir_CPAbridge2013
CPA Bridge Tournament 2013 Date Saturday, 25 May 2013 Time 2:00 p.m. – 8:00 p.m. Venue M1 & M2, Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of ...
130509
Legislative Proposals to Improve Hong Kong's Corporate Insolvency and Winding-up Regime About the topic On 16 April, the government launched a three-month public consultation on 46 legislative pro ...
tueform
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
DBIG -130218
To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...
130227
How Common Law and Equity Assist Liquidators in Assets Recovery About the topic Whilst insolvency practitioners are generally familiar with the statutory armoury for assets recovery, remedies at commo ...
2012-12-7
7 December 2012 Dear member, Proposed Resolutions for Annual General Meeting During our preparation for the AGM, our external legal advisor has drawn our attention to the constitutional problems raise ...
130129
Current challenges for insolvency practitioners across the world (including a comparative look at liquidators' remuneration) About the topic At this seminar we will hear about the developing role ...
PN820 flyer_SFC
1 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 23 January 2013, please contact Ms. Yvonne Chew at 228 ...
Final-result
CPA Basketball Competition 2013 The CPA Basketball Competition 2013 concluded with Team PwC Phantom clinching the championship. 16 teams participated in the competition between 26 May – 15 September 2 ...
Comment letters
Comment letters IASB Exposure Draft of Defined Benefit Plans: Employee Contributions
Comment letters
Comment letters IASB Exposure Draft of Defined Benefit Plans: Employee Contributions
Comment letters
Comment letters IFAC's IAASB Consultation Paper A Framework for Audit Quality
Comment letters
Comment letters IFAC's IAASB Consultation Paper A Framework for Audit Quality
Mainland_universities_list _updated 2017
国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...
Mainland_universities_list _updated 2017.09.01_1
国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...
Exam_in_BAFS_Paper 1_Recommened_reading_list
1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...
LCT_DisciplinaryFindings_TC
香港會計師公會對一名註冊學生作出紀律處分(香港,二零零九年二月十一日) –香港會計師公會一紀律委員會於二零零八年十一月二十八日就羅翠婷(學生編號:S007979)作出誤導公會和考試委員會的不誠實行為,命令宣佈羅小姐不適宜維持註冊學生的身份,及羅小姐須繳付紀律程序之費用及開支予公會。羅小姐為使考試委員會對她的專業資格課程工作坊分數給予特別考慮,捏改文件,故意作出誤導公會和考試委員會的不誠實行為。經考 ...
BRIGE_practice schedule_1312
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 ...
Comment letters
Comment letters Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
Comment letters
Comment letters Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
BRIGE_practice schedule_1311
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_1310
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_1302
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 ...
order-reason-0611
1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1
Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...
Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English
Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2
Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...
ed_inducement
15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
order-reason-1029
Proceedings No.: D-11-0615C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of COMPLAINANT Cert ...
Flyer_EL131106
HKICPA Webinar on LLeeaasseess rree--eexxppoosseedd Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, Ernst & Young Date 6 November 2013, Wednesday, 12:30 p.m. – 2:00 p.m. ...
hkiod-oct
Executive Programme for Accountants Independent Non-Executive Director Practices for Accountants Programme Code: W131005A for Session 1 W131005B for Session 2 W131016 for Session 3 W131030 for Session ...
Flyer_EL130813
e Webinar on IIFFRRSS 1100 CCoonnssoolliiddaatteedd FFiinnaanncciiaall SSttaatteemmeennttss Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, Ernst & Young \\ Date 13 Augus ...
130510
Mainland companies converting B-shares into H-shares to list in Hong Kong About the topic As a result of the relaxation of the rules and regulations on the listing of PRC incorporated enterprises outs ...
Mod A Supplement_20131
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
i2c_bplan1
28 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF AGRICULTURE: BEARER PLANTS (PROPOSED AMENDMENTS TO IAS 16 AND I ...
i2c_bplan
28 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF AGRICULTURE: BEARER PLANTS (PROPOSED AMENDMENTS TO IAS 16 AND I ...
i2c
24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...
i2c_ic
24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...
iirc_ed
28 May 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IIRC CONSULTATION DRAFT OF THE INTERNATIONAL INTEGRATED REPORTING FRAMEWORK Comments to ...
i2c_def
30 April 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REGULATORY DEFERRAL ACCOUNTS Comments to be received by 31 Jul ...
i2c_rate
3 April 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION RATE REGULATION Comments to be received by 2 May 2013 The ...
IAASB consultation paper "A Framework for Audit Quality"
IAASB consultation paper "A Framework for Audit Quality" Background The International Auditing and Assurance Standards Board (IAASB) issued a Consultation Paper "A Framework for Audit Q ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
reply1x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
reply2x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
qpparty
Hong Kong Institute of Certified Public Accountants requests the honour of your presence at the QP Award and Graduation Cocktail June 2013 Session Date: 2 November 2013, Saturday Time: 2:00 p.m. -5:00 ...
rs_130305
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
List of individuals, groups, undertakings and entities (Eng)
List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...
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List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁(伊黎伊斯蘭國及基地組織)規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...
Exam Technique Seminar_Module D
Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...
Exam Technique Seminar_Module D
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D-11-0640C_serve order_2Oct13_Andy Yip
Proceedings No.: D-1 1-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
Module B (Dec 13)_Question_1
Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...
Module B (Dec 13)_Question
Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module B (Jun 13)_Answer
Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...
FE (Jun 16) Paper I_Question
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Accredited degree programmes
The following degree programmes are accredited by the Institute. The number of module exemptions granted at the QP Associate Level (maximum 10, for Modules 1 - 10) may vary due to the choice of subjec ...
Module C Dec 2014
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 ...
Example Reports for Auditors and Companies
(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...
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 ...
snap_cf
Discussion Paper July 2013 Snapshot: Review of the Conceptual Framework This Snapshot introduces the IASB’s Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Project objec ...
ed_bplan
Exposure Draft ED/2013/4 March 2013 Comments to be received by 25 July 2013 Defined Benefit Plans: Employee Contributions Proposed amendments to IAS 19Defined Benefit Plans: Employee Contributions (Pr ...
ed_ias36
Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...
Module A (Dec 14)_Answer
Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...
Module A (Dec 14)_Answer_1
Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module C (Jun 13)_Answer
Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...
Module A (Dec 14)_Answer_2
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reply3x
Diploma in Insolvency 2012/2013 Graduation Ceremony REPLY SLIP Please return this reply slip to the Institute on or before 22 October 2013 (Tuesday) by E-MAIL: sq.insolvency@hkicpa.org.hk or FAX: 2147 ...
Gala Dinner 2013_Prize sponsorship form
GALA DINNER 2013 Monday, 9 December Prize Sponsorship Form (please return on or before 15 November 2013) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accounta ...
Prize sponsorship form_2013
National Day Celebration Dinner Monday, 23 September 2013 Prize Sponsorship Form (please return on or before 23 August 2013) To: Member & Corporate Services Department Hong Kong Institute of Certi ...
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
fe-paper1-answer
Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...
cef-fr-exam
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...
order-0863C
1 Proceedings No.: D-13-0863C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disc ...
reasons-order-1111
Proceedings No.: D-12-0740H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...
reasons_1010
Proceedings No. : D-12-0711F Complaint against : [1st Respondent], a certified public accountant (practising) (1st Respondent) and [2nd Respondent] (2nd Respondent) Members : Date of Hearing : 6th Sep ...
order-reason-0508
1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
131211
Role of Banks in Corporate Restructurings About the topic At the seminar, Mr. Jake Williams of Standard Chartered Bank, an experienced banker, who is a well-known specialist in risk management and spe ...
order-1010
1 Proceedings No. : D-12-0711F Complaint against : Mr. Choi Kwok Man, a certified public accountant (practising) (Membership No. A03798) (1st Respondent) and K.M. Choi & Au Yeung Limited (Corporat ...
130829
Valuation of Fixed Assets Under Different Disposal Scenarios About the topic When a business entity is in distress, one way of realising its value is via disposal of underlying fixed assets. Insolvenc ...
pc-law
(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...
Flyer_EL130716
e Webinar on tax chhaannggeess iinn HHoonngg KKoonngg aanndd CChhiinnaa tthhaatt aaffffeecctt tthhee pprriivvaattee eeqquuiittyy iinndduussttrryy Speakers Mr. Gary James CEO, Waterfall Partners Limite ...
130626
How Debt Collection Operations in Greater China Can Support Insolvency Cases About the topic At this seminar, Andy Woo of GP Asset Settlement Services, who has extensive experience in accounts receiva ...
130530
Fraud, Management Liability & Insurance About the topic As a result of the global financial crisis, governments and regulators are under pressure to tighten rules and strengthen enforcement as a d ...
130605
Winding Up and Unfair Prejudice Proceedings: The Effect of the Yung Kee Case About the topic At this seminar, Victor Joffe QC will give an overview of the facts of the Yung Kee case, which involved a ...
130116
A landmark case: Judgement in Rubin v Eurofinance SA on enforceability of foreign insolvency orders About the topic At this seminar, Ian Mann of Harneys will discuss the much-awaited UK Supreme Court& ...
Module C
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 ...
121203
Financial Services Interest Group (FSIG) Lunch Seminar Investing in PRC through Qualified Foreign Institutional Investors (QFII) Scheme /RMB Qualified Foreign Institutional Investors (RQFII) Scheme Sp ...
0417
友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...
DC order_1157O_26apr2018_edited_
IN Tlre 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 330) of the P ...
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
HK04SUP13_LR
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
ed_novation
Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...
Module D (Dec 14)_Answer
Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...
Module D (Jun 15)_Answer
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e-resources_Sep 2014
New e-Resources (September 2014) New EBooks Title : Research handbook on money laundering Editors: Brigitte Unger and Daan van der Linde Publisher: Edward Elgar Pub. Ltd. Year: 2013 Call No.: HV6768 . ...
minutes207
1 Minutes of the 207th meeting of the Financial Reporting Standards Committee held on Thursday, 1 August 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
Asia Society_flyer_v7
Heritage conservation and revitalization of heritage sites have aroused a lot of public interest recently. Heated debates as to how best Hong Kong should conserve its heritage through revitalization c ...
Asia Society_flyer_v7_old
Heritage conservation and revitalization of heritage sites have aroused a lot of public interest recently. Heated debates as to how best Hong Kong should conserve its heritage through revitalization c ...
featuredbooks-aug
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Enterprises Finance Books E- ...
mohammad-faiz-azmi
1 Prepared by MASB Staff. It does not represent the official position of the Board. 7th IFRS Regional Policy Forum Transition to IFRS – Convergence Approach 5 June 2013 Mr Mohammad Faiz Azmi Chairman, ...
pr_cr
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
Circular_Golf Talk_131210 (rv2)
Circular_Golf Talk_131210 (rv2) Golf Talk by Mr. Wilson Choy, HKPGA, Mr. Wilson Choy, the former chairman of Hong Kong Professional Golfers' Association (HKPGA) with over 15 years of experience as ...
Mod C-ACC-STD_Jun 2013 (Final)
Mod C-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is provid ...
Mod A-ACC-STD_Jun 2013 (Final)
Mod A-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /interpr ...
Mod C-ACC-STD_Jun 2013 (Final)_pdf
Mod C-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is pr ...
Mod A-ACC-STD_Jun 2013 (Final)_pdf
Mod A-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /int ...
e4_14
RIFRestructuring and Insolvency FacultyHong Kong Institute of CPAsRestructuring and Insolvency Faculty Executive Committee (RIFEC)Composition for 2014CategoryNameHKICPAmembersARBOIT, Bruno (Chair)(Cou ...
TFSP1304_Taiwan Master Tax Guide_0913
30 Taiwan Master Tax Guide 2013/14 Bulk purchase discount subscription code: TFSP1304 The tax guide is the first of its kind produced on Taiwan. This book provides all you need to know about tax laws ...