M13 Pilot Paper
Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
2023
Date of submissions Subject 29 September 2023 Consultation on the introduction of patent box tax incentive in Hong Kong 6 June 2023 Consultation on refinements to Hong Kong’s Foreign-sourced Income Ex ...
2023
Date Subject 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers Comment letters received 26 September 2023 IASB Request for Informati ...
Forum on the 2021 Legislative Council Election - Accountancy Functional Constituency
You don't have access right to view the details. Please login.
Events and activities
Date Topic Nature of Activity 13 Nov 2024 E-learning webinar: Anti-money laundering and counter-terrorism financing webinar for accountants (rerun in English) Live webinar 6 Nov 2024 E-learning webina ...
agendarev
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: October 9, 2018 Time: 1:00pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER T ...
180917_President_Dinner_e-card_pdf
ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...
agendaold
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...
TF_China_Tax_subcom_2018
Taxation Faculty China Tax Sub-committee 2018 Composition NAME TITLE 1. William Chan Convenor 2. Sarah Chan Member 3. Rio Chan Honorary Advisor 4. Lorraine Cheung Member 5. Daniel Hui Member 6. George ...
2018
Date Subject 2 August 2018 Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Cons ...
2018
Date Subject 2 August Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Consulta ...
Comment Letters
Comment Letters Request for Information of Post-Implementation Review: IFRS 13 Fair Value Measurement
Comment Letters
Comment Letters Request for Information of Post-Implementation Review: IFRS 13 Fair Value Measurement
RIF_Member_Services_Sub-com_2017_final
Restructuring and Insolvency Faculty Member Services Sub-committee 2017 Composition NAME TITLE 1. Mr. KAN, Lap Kee, Terry Convenor 2. Ms. CHAN, Mei Lan, Galaxy Member 3. Ms. CHAN, Wai Hing, Annie Memb ...
Sixth Edition Learning Packs
You don't have access right to view the details. Please login.
KL_Reply_slip_Forum
2017 Hong Kong SAR Chief Executive Election Forum Date: 10 March 2017 Time: 6 p.m. Venue: Training Centre, Hong Kong Institute of CPAs 27/F Wu Chung House, 213 Queen's Road East, Wanchai Reply sli ...
ECReply_slip_Forum
2017 Hong Kong SAR Chief Executive Election Forum Date: 10 March 2017 Time: 6 p.m. Venue: Training Centre, Hong Kong Institute of CPAs 27/F Wu Chung House, 213 Queen's Road East, Wanchai Reply sli ...
RIF Member Services Sub-com 2016_final
Restructuring and Insolvency Faculty Member Services Sub-committee 2016 Composition NAME 1. Ms. CHAN, Wai Hing, Annie 2. Mr. CHEN, Yung Ngai, Kenneth 3. Mr. CHOI, Tze Kit, Sammy 4. Mr. HO, Kwok Leung, ...
Floorplan_20160921
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
Floorplan
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
TTIG_practice schedule_1601
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: -Cornwall Street Squash & Table Tennis Centre (J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong) ...
TTIG_practice schedule_1512
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: Lockhart Road Sports Centre, 10/F, Lockhart Road Municipal Services Building, No.225 Hennessy Road, Wan Chai ...
RIF Working Group on Mainland Restructuring and Insolvency Issues 2015_final
Restructuring and Insolvency Faculty Working Group on Mainland Restructuring and Insolvency Issues 2015 Composition NAME TITLE 1. Mr. TANG, Chung Wah, Alan Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
RIF Technical sub-com 2015_final
Restructuring and Insolvency Faculty Technical Sub-committee 2015 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. DE WIT ...
RIF Member Services Sub-com 2015_final
Restructuring and Insolvency Faculty Member Services Sub-committee 2015 Composition NAME TITLE 1. Mr. NG, Mat Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. CHEN, Yung Ngai, Kenneth Member 4. Mr. ...
floorplan
National Day Celebration Dinner 2015 香港會計界慶祝六十六周年國慶聯歡晚會Thursday, 24 September 2015 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 ...
BRIGE_practice schedule_1506
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
Comment letters
Comment letters Classification and Measurement of Share-based Payment Transacti
Comment letters
Comment letters Classification and Measurement of Share-based Payment Transacti
BMIG_1503practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 March (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 March (Fri ...
RIF_working_group_on_mainland_restructuring_and_insolvency_issues
Restructuring and Insolvency Faculty Working Group on Mainland Restructuring and Insolvency Issues 2014 Composition NAME TITLE 1. Mr. TANG, Chung Wah, Alan Convenor 2. Ms. CHAN, Wai Hing, Annie Member ...
RIF_technical_sub-com
Restructuring and Insolvency Faculty Technical Sub-committee 2014 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. DE WIT ...
National Day Dinner_Floor plan
National Day Celebration Dinner 2014 香港會計界慶祝六十五周年國慶聯歡晚會Monday, 22 September 2014 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 21 ...
practice schedule_1408
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1407
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1405
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1404
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1403
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1401
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1312
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1311
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1310
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1309
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1308
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1307
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
Comment letters
Comment letters IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)
Comment letters
Comment letters IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)
ms-sub-compo
Restructuring and Insolvency Faculty Member Services Sub-committee 2013 Composition NAME TITLE 1. Mr. CHEN, Yung Ngai, Kenneth Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. CHOI, Tze Kit, Sammy ...
t-sub
Restructuring and Insolvency Faculty Technical Sub-committee 2013 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. DE WIT ...
ec-compo
Restructuring and Insolvency Faculty Executive Committee 2013 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Chairman 2. Mr. NG, Mat Deputy Chairman 3. Mr. ARTHUR, Randall Member 4. Mr. BRISCOE, Stephen ...
isbp-sub-compo
Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2013 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. A ...
practice schedule_1305
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1304
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1303
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1302
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
LEQ121112_schedule
Qigong class (LEQ121112) Dates: Monday, 12 November 2012 -18 February 2013 (Except 24, 31 December and 11 February 2013) Venue: Badminton Court, Indian Recreation Club (“IRC”) 63, Caroline Hill Road, ...
practice schedule_1211
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1210
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1207
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
Memorial Evening in Remembrance of the late Annie Au Yeung
Memorial Evening in Remembrance of the late Annie Au-Yeung Date: 15 June 2012 (Fri) Venue: Members Lounge, 27/F Wu Chung House, 213 Queen's Rd East Time: 6:30 pm -photo video of Annie; signing of ...
practice schedule_1206
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1204
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
practice schedule_1202
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
result summary_quarter
CPA Football Competition 2011 Results of Quarter Final (Day 9 -6 Mar)1400-1500B2 vs C3#03' 00" (C3)1500-1600A3 vs B117' 00" (A3)1600-1700A4 vs D127' 00" (D1)1700-1800C1 vs ...
list bank
The list of banks which are ready to provide information based on the new specimen bank confirmation (i.e. Appendix 2 of HKSA 505 (Clarified) version, which was issued in June 2010) 1. Bank of China ( ...
rif101125_reply
Hong Kong Institute of Certified Public Accountants Restructuring and Insolvency Faculty (RIF) Cocktail Reception Date : Thursday, 25 November 2010 Time : 6:30 p.m. – 8:30 p.m. Venue : Garden Lounge H ...
Comment letters
Comment letters IASB Exposure Draft of Revenue from Contracts with Customers
Comment letters
Comment letters IASB Exposure Draft of Revenue from Contracts with Customers
d-law
Special discount subscription offer throughout the year till 31st December, 2010: Number of user(s) Monthly fee (HK) Discount offer Discounted rate Single License 1 1,500 10% 1,350 than 1 user 2 – 5 ...
rifec
Restructuring and Insolvency Faculty Executive Committee 2010 Composition NAME TITLE 1. Mr. KONG, Chi How, Johnson Chairman 2. Mr. ARBOIT, Bruno Deputy Chairman 3. Mr. BLAAUW, Jan Gerard Willemszoon M ...
BRIG1002
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 6 February (Sat) 2:00 – 8:00 p.m. (There will be no personal coaching for beginners.) HKICPA, 27/F., Member’ ...
summary-20100118c
1 零零零年度 率 1. 利率利率 16% 15% 2. (a) 女年度20% (b) 20% (c) 利10年15年 (d) 療年12,000 力3. 利來利來例 4. 來來60 不留數例 5. (a) 年 (b) (c) 不 6. 立例 7. 度2 8. 年年度 行 9. 金 (a) 金利例 (b) 更金理行勵 (c) 例蘭金 10. (a) 利來 (b) 識立 (c) 率 ...
rif_reply
M Hong Kong Institute of Certified Public Accountants Restructuring and Insolvency Faculty (RIF) Cocktail Reception Date : Tuesday, 25 November 2008 Time : 6:30 p.m. – 8:30 p.m. Venue : Garden Lounge ...
judges2002
., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8
JudgesReport2002
., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
sat-mtg-questions2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meeting with Mainland's State Administration of Taxation Suggestion form* Please return by 6 May via email to , Advocacy & Pra ...
Result Summary(3&4 Place, Final)
Result Summary(3&4 Place, Final) CPA Football Competition 2013-14 Results of Final (20 July 2014), 3/4 Place (29 June 2014) Final 20/7, 1000-1100 A1 vs D5 2' 00" (A1) 3/4 Place 29/6, 100 ...
notuse5
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...
agenda1211
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 11 December 2019 Time: 3:00pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Pap ...
CO-rewrite - non transitional QA
Question B2 Distributable profits Is the guidance in the Institute Accounting Bulletin Answer Yes. The provisions of sections 79A to 79P of the predecessor CO have been brought forward largely unalter ...
agenda_0507
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 07 May 2020 Time: 2:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Ti ...
agenda03a
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 13 March 2020 Time: 3:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper ...
update286
i Update No. 286 (Issued 6 February 2023) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is updated for editorial corre ...
2023
Comment letters Comment letters Item Date of Submission Subject -5 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 2023-4 26 Septe ...
2021
Comment letters Comment letters Item Date of Submission Category Subject -3 4 October Ethics IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code 2021-2 6 May 20 ...
2022
Publications Item Date of Issue Title -6 August FAQs on presentation of operating expenses and disclosures of material accounting policies 2022-5 March 2022 A Plus Article: Are liabilities subject to ...
Practical Experience Framework
Can the practical experience gained by the apprentices Under the revised , the practical experience gained through the apprenticeship / internship programme offered by the AE/ AS can be recognized whe ...
hksa80516
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
01_23
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
23hksa80516
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
01_23
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
hk(ifric)-int 14
HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
hksa80016
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...
MPS_C_PartII
You don't have access right to view the details. Please login.
MPS_C_PartII
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 ...
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
D-15-1033F1065F1081F_Serve Order_31Jan2018_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
C-Preseen-Dec2015
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
s100901s
How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliersHow do great firms manage their Chinese suppliersHo ...
MPS_Module A_part_1_(Delete P1-2)compressed
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P1-2)compressed
You don't have access right to view the details. Please login.
MPS_Module A_part_1_(Delete P
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P1-2)compressed
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P
You don't have access right to view the details. Please login.
MPS_C_PartII
You don't have access right to view the details. Please login.
MPS_C_PartII
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 ...
Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
13clr
Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...
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 ...
hk(ifric)-int 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...
update100
P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...
update092
i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...
HKICPAsub
FEES QUESTIONNAIRE IESBA Seeks Your View about the Level of Fees Charged by Audit Firms The level of fees charged by audit firms is considered by some stakeholders as an element that may affect audito ...
1802_SpringPromotion
第一頁原價:3,798優惠價: 1,688訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,288 原價:3,998優惠價:1,188•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
MPS_Module D_Part 1
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 ...
Topic1
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
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 ...
techwatch109
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 Financ ...
techwatch109
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 Financ ...
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 ...
psmc_or_2007
Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch40
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
Module D (Dec 15)_Answer
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
t6lf
Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
6lf
Circular on Reporting to Grantees of the Language Fund 1 May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountants This Circul ...
1412Paper 2Annex 22
Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...
MPS_Module D_Part 1
You don't have access right to view the details. Please login.
update262
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
HK Best written proposal 2020_Undergraduate group
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
lf1212
Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...
6mkr
Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...
7clr
Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...
7mkr
Circular on Reporting to Grantees of the Language Fund 1 May 2022February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2022 2023 Hong Kong Institute of Certified Public Accou ...
6clr
Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...
42300
PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...
update086
i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...
MPS_B_PartI
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 ...
MPS_B_PartI
You don't have access right to view the details. Please login.
bhandbook
CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...
Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
ssab4
HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...
Past Events (2022)
Past Events (2022) Date Topic Nature of Activity 29 Nov 2022 E-learning webinar: Anti-money laundering and counter-terrorism financing webinar for accountants(rerun in English) Live webinar 18 Nov 202 ...
update025
Update No. 25 (Issued January 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIReplace contents pages i to iii with revised contents pages i to iii. Revised ...
Comment Letters
Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity
Comment Letters
Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37
Comment Letters
Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity
Comment Letters
Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37
Corporate practice
Registration and Practising Matters for Corporate Practices Corporate practice registration
Cert-Acknowledgement-Slip-Jun2018
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2018 Session is now ready for collection with details as follows: Collection Period: 22 ...
agendafinal
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...
Accounting Guideline 5 Merger Accounting - Meeting Summaries
Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...
Accounting Guideline 5 Merger Accounting - Meeting Summaries
Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: June 27, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1 ...
Cert-Acknowledgement-Slip-dec2017
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2017 Session is now ready for collection with details as follows: Collection Period ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 20, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...
PhotoPoints
Photo Shooting Point at Tin Hau for 10K Runners before race Photo Time Runners Place 5:00 am – 8:15 am 10 km Challenge Hing Fat Street (興發街), near Tsing Fung Street (清風街), Tin Hau 10 km Run 1 10 km Ru ...
Marathon2018_BoothLocation
Standard Chartered Hong Kong Marathon – 21 January 2018 Direct route to HKICPA marquee CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA Hong Kong Central Libr ...
BMIG_1712
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...
Cert-Acknowledgement-Slip-Jun2017
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2017 Session is now ready for collection with details as follows: Collection Period: 13 ...
gmail
Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...
BMIG_1709
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Septem ...
Prize_EXTEND
National Day Celebration Dinner Wednesday, 20 September 2017 Prize Sponsorship Form (Please return by 31 August 2017) To: Member & Public Relations Department Hong Kong Institute of Certified Publ ...
WhiskeyChoco_170815
Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky CompanyWhisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. B ...
WhiskeyChoco_170815_v1
Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky Company Whisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. ...
Training schedule_1709-11_1
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
Training schedule_1709-11
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
Cert-Acknowledgement-Slip-Dec2016
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2016 Session is now ready for collection with details as follows: Collection Period ...
Past Events (2016)
Past Events (2016) DateTopicNature of Activity 17 Nov 2016 Implementation of Common Reporting Standard on Automatic Exchange of Information in Hong Kong – The implications for individuals and entities ...
Sytem Requirements
Minimum system requirements for accessing the Professional Skepticism eLearning Programme System Requirements Windows Vista (32 and 64 bit)Windows 7 (32 and 64 bit)Windows 8 (32 and 64 bit)Mac OSX 10. ...
Cert-Acknowledgement-Slip-Jun2016
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2016 Session is now ready for collection with details as follows: Collection Period: 9 ...
BMIG_1607practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...
Corrigendum-0852C-0427
CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...
BMIG_1605practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...
Cert-Acknowledgement-Slip-Dec2015
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2015 Session is now ready for collection with details as follows: Collection Period ...