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alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

发布日期: 2014-09-15

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

发布日期: 2005-12-09

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FRSCMS-Nov

发布日期: 2005-12-09

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17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

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Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Reference_2015_Full_Report_Eng

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Exam Technique Seminar_Module B

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发布日期: 2015-11-04

FE (Dec 15) Paper II_Answer

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FE (Dec 15) Paper II_Answer_1

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Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

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ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

发布日期: 2012-12-13

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Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

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ETS_Module B_final

Disclaimer 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 pur ...

发布日期: 2019-01-10

ETS_Module B_final

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发布日期: 2019-01-10

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P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

发布日期: 2018-02-02

Winter League 2014

Bowling Winter League The Bowling Interest Group (BoIG) cordially invites you to join its “Winter League” which will start from November 2014 to February 2015. We accept team entry and individual entr ...

发布日期: 2014-10-09

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Flyer for Kayaking_2014

Kayaking 1 – 3 Star Award Training Course The Sailing Interest Group (SIG) would like to introduce you the kayaking training course which will help you feel comfortable paddling a kayak and give you a ...

发布日期: 2014-08-20

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agenda-day1-2

Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...

发布日期: 2013-05-24

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informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

发布日期: 2010-11-01

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PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

发布日期: 2009-03-16

0405

Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...

发布日期: 2004-07-15

FRSCMS-May

发布日期: 2004-07-15

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accountandauditrules

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

发布日期: 2002-11-15

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SFC letter

发布日期: 2002-03-01

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SFC letter

发布日期: 2002-03-01

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Disciplinary proceedings in progress as at 7 October 2020

2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

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Disciplinary proceedings in progress as at 16 October 2020

2 Disciplinary proceedings in progress as at 16 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Disciplinary proceedings in progress as at 9 Nov 2020

2 Disciplinary proceedings in progress as at 9 November 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

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ETS_Module B_final

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Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

Part 9

Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...

发布日期: 2019-04-18

Course materials

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发布日期: 2023-07-13

Overview for QP students - Time requirements

Under section 41(3) of the Professional Accountants By-laws (Cap. 50A), "" (實際經驗) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person prac ...

发布日期: 2018-11-09

2016-02Membersurvery_fact sheet

HKICPA's Financial Controllership Programme (FCP) Programme Structure: Module Module Objectives Duration Management Competency Development To improve the ability to lead, influence, manage and par ...

发布日期: 2016-03-23

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D-Preseen-Dec2015

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Profits tax • Group exercise Ch.3 & 1 ...

发布日期: 2015-09-10

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Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

发布日期: 2012-10-31

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D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

发布日期: 2012-09-24

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D - Methodologies

发布日期: 2012-03-28

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DutyRoster(12-18Jan2015)_1

DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

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DutyRoster(12-18Jan2015)

DutyRoster(12-18Jan2015) Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title Nam ...

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Result Summary(3&4 Place, Final)15-16

Result Summary(3&4 Place, Final)15-16 Final 15 May, 1300 -1400B3 vs A346' 00" (A3)3/4 Place15 May, 1200 -1300C1 vs E47' 30" (E4)CPA Football Competition 2015-16 Results of Final ...

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Result_3&4 Place, Final_17-18

Result_3&4 Place, Final_17-18 Final 11:00 am-12:00 pm 5' (EY -13) 3/4 Place 10:00 am-11:00 am 12'5" (OFFC -17) CPA Football Competition 2017-18 Results of Final & 3/4 Place (21 Ja ...

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reasons-order-1028p

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

发布日期: 2014-12-02

reasons-order-1028r

发布日期: 2014-12-02

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Module C (Dec 17)_Question

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Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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20151008_FE_upload

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发布日期: 2015-10-20

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212247 HKICPAChi ESSfinal

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Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

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HKBN Handbill 20240531 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

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Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

发布日期: 2017-03-01

File Type: pdf | Size: 7 MB

HKBN Handbill 20240229 ENG

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Comment Letters

Invitation to Comment On ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates (Due date : 3 July 2023) Letter Organis ...

发布日期: 2013-03-13

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

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cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

发布日期: 2019-03-25

cap50

发布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

发布日期: 2007-11-01

File Type: pdf | Size: 368 KB

Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

发布日期: 2016-06-07

File Type: pdf | Size: 305 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

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Module 5

File Type: pdf | Size: 162 KB

improv10_13

Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle HKICPA Standard Setting Department Staff Summary (February 2014) This HKICPA Standard Setting Department Staff Summary is intended f ...

发布日期: 2014-02-17

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hkicpa-sch

Scholarship recipients Hong Kong Institute of CPAs Scholarship Recipients (Hong Kong) Year 2010-2011 Institution Name Educational background The Chinese University of Hong Kong Ms. Chung Tsz Kwan Bach ...

发布日期: 2011-12-05

File Type: pdf | Size: 94 KB

I2C_IFRIC_D21

17 July 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATI ...

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

I2C-IFRIC-D21

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

Fit&Proper

Fit&Proper Form CR (Revised in Sept 2005) Page 3 Appendix Hong Kong Institute of Certified Public Accountants (“HKICPA”) Membership: Fit and Proper Here are some criteria to consider before confir ...

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MODULE 7 - Detailed Syllabus and Proficiency Level

MODULE 7: FINANCIAL MANAGEMENT HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outc ...

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candidate2

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update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

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Module 4

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...

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2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

发布日期: 2016-06-06

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Feb

2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

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20121113_ModuleB_Case

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发布日期: 2012-12-05

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21-11-13_Module_B(essay)

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cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

发布日期: 2019-03-25

cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

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Part 1_Contents&overview

Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...