2ndar2018
STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...
snp_goodwill
IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...
06ms21
Page 1 of 11 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 June, 2021 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Cecilia ...
0982C_Decision_16 Dec 2019_redacted
IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
GPOSAT meeting notes_final tc_160301
廣東省國家稅務局與香港會計師公會稅務交流會議摘記2015 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”)非常榮幸能與廣東省國家稅務局(“省國稅”) 於2015 年12 月11 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省國稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構 ...
GPOSAT meeting notes_final sc_160301
廣東省國家稅務局與香港會計師公會稅務交流會議摘記2015 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”)非常荣幸能与广东省国家税务局(“省国税”) 于2015 年12 月11 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省国税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构 ...
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 ...
budget-prpls-full
Budget proposals Supporting three pillars of Hong Kong’s success: the economy, the community and the competitiveness of the tax system 2012 -13Composition of the HKICPA Taxation Committee 2011 Chair: ...
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
PA_IAS24
February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...
ED-PA-IAS24
February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...
ED-D14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
ifric-d14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
620222
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
BAFS-2B Pre-exam Techniques
Business, Accounting and Financial Studies Pre-examination Technique Seminar on Paper 2B 2-12-2018 Jointly held by HKICPA & HKABE Business, Accounting and Financial Studies Elective Part –Paper 2B ...
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
HKBN Handbill 20240930 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
HKBN Handbill 20241130 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
Business combinations - Disclosures, Goodwill and Impairment
About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...
EGM_Proxy_Form
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04
Page 1 of 3 HKICPA Roundtable Discussion: Better Communication – the Future of Financial Reporting Date: 31 August 2017 Time: 4:00 pm – 6:00 pm Venue: HKICPA Boardroom, 37/F, Wu Chung House, Wan Chai ...
01
Page 1 of 3 MEETING WITH SMPC TECHNICAL ISSUES WORKING GROUP on 27 July 27 IASB DP/27/1 Disclosure Initiative – Principles of Disclosure Present: Gary Poon, Poon & Co Wing Chan, BDO Limited (Dial- ...
Module A LP Summary of Changes 2017
Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...
Module A LP Summary of Changes 2017
Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...
iarac
FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...
CFIG170428_handout
HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...
GPOSAT_2016_TC_extracted
廣東省國家稅務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,不得對外發放前言香港會計師公會(“公會”)非常榮幸能與廣東省國家稅務局(“省國稅”) 於2016 年12 月6 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
GPOSAT_2016_SC_extracted
廣東省國家稅務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,不得對外發放前言香港会计师公会(“公会”)非常荣幸能与广东省国家税务局(“省国税”) 于2016 年12 月6 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束 ...
formipo1704
Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...
360
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...
iasbletter
Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...
ltiasb
Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...
Superstar order form 2016-17
2016-17 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819813812263856026823888828887889686628598528 ...
List_of_courses_2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...
Disciplinary proceedings in progress as at 25 August 2016
Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...
YMSC160903
Want to impress your family and friends at this Mid Autumn Festival with something different? Join our moon cake making class to make your own moon cakes. Sign up now! Class A Class B Date & Time ...
superstar_standing
2016 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819812810363856026823888828887889686628598528508 ...
Level 2 Business Proposal Format and Rules
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
Tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
tue1601_3
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
tfp150717s
HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...
f150623_1
Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...
f150623
Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...
HKICPA Mentee
Hong Kong Institute of Certified Public Accountants Mentor-Mentee Orientation All rights reserved Tamty McGill Consultants International Ltd. 1 Virginia Choi, JP Country Manager & Managing Consul ...
w150511s
HKICPA workshop: Improving Financial Reporting Quality – Key Findings from Regulators Programme Code: W150511S Financial reporting quality is always a hot topic for market participants and regulators. ...
Results_All
Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...
s141112s
HKICPA seminar: How to Handle Investigations by SFC & Law Enforcement Agencies (re-run) Programme Code: S141112S The seminar will cover: How Securities and Futures Commission (SFC) and law enforc ...
HKET_17Sept14_Artwork
A13 金融F i n a n c i a l N e w s 2014年9月17日星期三優化上市會計師公會批罰則過重倡上限千萬降至500萬免礙競爭 政府原建議,就核數師的紀律處分,最高罰款為1,000萬元,或因不當行為而令上市公司核數師獲利金額、或避免損失金額3倍,以較高為準。憂財局自查自審3權難制衡 會計師公會會長陳錦榮認為,核數師為金融服務提供者而非交易參與者,懲罰應面對公司才符合集體負責制 ...
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 . ...
wac140913
Workshop on the new Companies Ordinance – implications on financial reporting The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the ...
w141008s
HKICPA workshop: Practical Application on Merger Accounting Programme Code: W141008S Accounting Guideline 5 Merger Accounting For Common Control Combinations sets out the basic principles and procedur ...
Circular_Advanced Short Game_1
Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...
Breastfeeding for working women_Ms Tang
資深助產士鄧佩玲在職媽媽– 母乳餵哺在職媽媽復工後能否繼續以母乳餵哺孩子? I)與上司溝通 每天需要兩次在公司擠奶上班前準備上班前(約7:00 – 8:00 a.m.) 親餵寶寶中午(約12:00 – 2:00 p.m.) 第一次擠奶,約需30分鐘下午(約4:00 – 6:00 p.m.) 第二次擠奶,約需30分鐘回家後按寶寶需要親餵餵奶及擠奶時間表(只作參考) II)復工前2-3週宜開始在家建立 ...
213
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 22 May 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...
s140722s
HKICPA seminar: How to Handle Investigations by SFC & Law Enforcement Agencies Programme Code: S140722S The seminar will cover: How Securities and Futures Commission (SFC) and law enforcement age ...
s140527s
HKICPA seminar: Building a Culture of Service Excellence Programme Code: S140527S The seminar will cover: Key features of service culture Benefits of developing a strong service culture Three diffe ...
s140331as
HKICPA/CIMA joint seminar: Driving Better Business Through Improved Performance -Management Accounting in Practice Programme Code: S140331AS Leaders are charged with delivering success for their organ ...
w140326s
HKICPA workshop: Audit of Brokers-Dealers (re-run) Programme Code: W140326S This workshop will provide an introduction to audits of brokers-dealers which are regulated by the Hong Kong Securities and ...
waswam04
Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
s140416s
HKICPA seminar: Computer Ethics: a risk and an anti-risk mechanism Programme Code: S140416S Accountants rely on the computer. Failing to identify ethical issues surrounding the computer or neglecting ...
s140328s
HKICPA seminar: The Power of Positive Relationship Programme Code: S140328S Having a positive relationship with your stakeholders at work may likely be the single most essential asset you ought to hav ...
w140315s
HKICPA workshop: Costing: the inside tips, tricks and techniques Programme Code: W140315S It would seem that ‘anyone can do costing’, or so the general feeling is within many businesses but the realit ...
CDR-W100227-2_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
was_wam
Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
w131120s
HKICPA workshop: Audit of Brokers-Dealers Programme Code: W131120S This workshop will provide an introduction to audits of brokers-dealers which are regulated by the Hong Kong Securities and Futures C ...
w130911s
How an Auditor Assesses a Valuation Programme Code: W130911S This workshop will introduce you the importance of valuation and fair value measurements (“FVM”) during the course of an audit. It will als ...
F130625
Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...
brett-shadbolt
6/10/20131 2002-2012 Censere Group. All Rights Reserved 7th IFRS Regional Policy Forum Panel Session 5: Valuation for Financial Reporting Presented by Brett Shadbolt 2002-2012 Censere Group. All Rig ...
s130712as
Valuation for Financial Reporting HKFRS 3 – Business Acquisition Programme Code: S130712AS Financial reporting for business combination or purchase price allocation (“PPA”) involves a series of proced ...
CDR-W100227-3_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
F130625V1
Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...
s130530j
Supporting organisation Host Supporting organisation Codifying Directors Duties: The UK Experience & Lessons for Hong Kong CPD point(s) : The Law Society of Hong Kong : 3 points The HKICPA : 3 hou ...
w130411s
Developing Non-financial Performance Measures (re-run) Programme Code: W130411S The workshop focuses on the development of non-financial performance measures. Topics include: How to find and focus yo ...
pa-uscpa
Form PA-US Sep 2021 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between Hong Kong an ...
s130301s
Practical Issues in Adopting HKFRSs for 2012 Financial Statements (re-run) Programme Code: S130301S This seminar is to provide an update on the new and amended International Financial Reporting Standa ...
tfp130227s
Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...
s130225s
Financial Reporting Update on Consolidation and Joint Arrangement (re-run) Programme Code: S130225S This seminar is to share the development of Hong Kong Financial Reporting Standards (HKFRSs) in resp ...
w130301s
Finance, Funding and Control – delivering best practice Programme Code: W130301S Every element of the supply chain has a cash or finance implication and every business enterprise has the hunger for ca ...
w130225s
Creating and Managing Effective Budgets (re-run) Programme Code: W130225S The budgeting process is one of the most time-consuming aspects of a business. It is also a process vital to the success of th ...
s130220s
Practical Issues in Adopting HKFRSs for 2012 Financial Statements Programme Code: S130220S This seminar is to provide an update on the new and amended International Financial Reporting Standards (IFRS ...
s130124s
Financial Reporting Update on Consolidation and Joint Arrangement Programme Code: S130124S This seminar is to share the development of Hong Kong Financial Reporting Standards (HKFRSs) in respect of co ...
w130126as
Enhancing your business management and communication with NLP (Module 2) Programme Code: W130126AS Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, ...
s121212s
Building a Client Driven Firm Programme Code: S121212S Becoming an adaptive client driven firm should be the goal of any professional services organization. As the sector becomes increasingly competit ...
s121102s
Making Your Networking Skills (re-run) Programme Code: S121102S Networking skills are essential for professionals nowadays in developing business. Networking helps you proactively connect yourself wit ...
s121128s
The Art of Communication for Connection (re-run) Programme Code: S121128S The ability to communication is now becoming a pre-requisite for your success in business and management advancement. Literall ...
w121121s
An Introduction to LEAN Costing Techniques Programme Code: W121121S This workshop will give delegates an understanding of the concept of LEAN when applied to costing techniques, using examples to expl ...
s121024as
Marketing and Branding a Professional Services Firm Programme Code: S121024AS Two words which are commonly misunderstood and misapplied in accounting firms are marketing and branding. Although these t ...
s120912s
Hong Kong’s securities regulation in the aftermath of the financial crisis Programme Code: S120912S Topics of the seminar include the following: 1. Brief overview of the financial crisis and effects i ...
w120917s
Advanced Negotiation and Bargaining Skills for Finance Professionals (re-run) Programme Code: W120917S Most people find that effective negotiations help their everyday lives both at work and personall ...
tfp120817s
Hong Kong Advance Pricing Arrangement Program Programme Code: TFP120817S On 29 March 2012, the Hong Kong Inland Revenue Department (“IRD”) released Departmental Interpretation and Practice Notes No. 4 ...
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, ...
s120709
Assertiveness Made Easy from Inside Out (re-run) Programme Code: S120709 Assertiveness is the ability to express yourself and your rights without violating the rights of others. Acting assertively wil ...
w120618s
An introduction to Business Process Reengineering Programme Code: W120618S In today’s business world the marketplace is a rapidly changing environment; you need almost continual performance improvemen ...
w120711
Creating Alignment with Non-financial Performance Measures (re-run) Programme Code: W120711 The workshop focuses on the development of non-financial performance measures. Topics include: Introducing ...
s120523as
How Chinese Suppliers Manage Their Large Customers (re-run) Programme Code: S120523AS The seminar will discuss the following topics based on interviews with 648 Chinese suppliers – part of the largest ...