EC20231208260
1 Minutes of the 260th meeting of the Ethics Committee held on Friday, 8 December 2023 at 10:00 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
ssap30
SSAP 30 (January 2001) 1 SSAP 30 STATEMENT OF STANDARD ACCOUNTING PRACTICE 30 BUSINESS COMBINATIONS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the ...
440022
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...
1_102(sch)
1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...
pr-0703-ea-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...
pr-0522-0609-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against one certified public accountant (practicing) and a corporate practi ...
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
Module B_Preseen_20181
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ETS_Module A
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Module B Pre-seen_20161
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 ...
d-02
IFRIC DRAFT INTERPRETATION D2 Changes in Decommissioning, Restoration and Similar Liabilities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 November 20 ...
ed_aatb32020
18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation ...
ab1
AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...
Important_notice_2018
1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...
CUHK Digital transformation program 2018
Digital Transformation Programs Executive Execution Series http://exed.bschool.cuhk.edu.hk/en-us/programs/digitaltransformationprograms Visit our website to know more about Digital Transformation Prog ...
976r13_SET_StudentOnline
BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...
976r13_SET_TeacherExpress_Jul2017
BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
Circular_SGIG150122_Ensemble_rv
Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...
Circular_SGIG150119_rv
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
Circular_SGIG150121_Studio_rv
Studio Vocal Recording Classes The Singing Interest Group has organized a 5-session studio vocal recording class. At the end of the class, you'll be able to produce your own CD. Don't miss thi ...
order-0510
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 ...
wbsmw-jan-mar
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 ...
wbsmw-jan-mar
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 ...
ws-business-finance-jan-apr
Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...
frsc-2010-feb
1 Minutes of the 178th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
ws-wb-sm-nov-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 ...
ws-wb-sm-nov-dec-v03
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 ...
ab1
AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...
TUE_Flyer_Aug06_2
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_0602
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
prED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
PR-ED8
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
TUE_Flyer_Feb06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
0509
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
FRSCMS-Sep
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
sas220
SAS 220 (January 97) 1 STATEMENT OF AUDITING STANDARDS 220 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduct ...
HKAccountant
Technical Briefing 112 THE HONG KONG ACCOUNTANT JANUARY 2004 HKSA adopts International Audit Independence Rules The HKSA has issued new Independence Pronouncements in line with that used by accountanc ...
ssap34q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...
Module D (Jun 11)_Question
Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Module D (Jun 11)_Question_1
Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
Golf Day @ CWBGCC_140118
Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & ...
911r1_InfoSheet_Jan_21_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...
911r1_InfoSheet_Jan_21_EN_V2
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...