Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

D-15-1066F_DC order_edited

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 ...

Order_D-14-0979P

1 Proceedings No.: D-14-0979P 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 ...

Exam Technique Seminar_Module A

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D-14-0911F

Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...

D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited

Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...

economic-insight-q2

Emerging markets hesitate as advanced economies accelerate Welcome to ICAEW’s Economic Insight: Greater China, a quarterly forecast for the region prepared specifically for the finance profession. Pro ...

L1&2_combined_to_teacher_24Mar_2

L1&2_combined_to_teacher_24Mar_2 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

L1&2_combined_to_teacher_24Mar_1

L1&2_combined_to_teacher_24Mar_1 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

L1&2_combined_to_teacher_24Mar

L1&2_combined_to_teacher_24Mar HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team ...

To_teacher_L1&2_24Mar

To_teacher_L1&2_24Mar 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team Leader ...

Circular_CPD compliance 20201008

8 October October October 20 20 Dear Dear memberemberember s, CPD CPD CPD CPD compliance for the period ending 30 November 20compliance for the period ending 30 November 20 compliance for the period e ...

Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Best written reports 2018_PRC

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Circular_SGIG160317

Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...

Enrolment form_2018

May_2018 Date: Sunday, 7 October 2018 Time: 8:00 am – 5:00 pm (exact race schedule to be announced) Venue: Shaukeiwan Aldrich Bay, Hong Kong Race course: 310 metres straight course (mixed team race) C ...

GPP

Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...

audit_report

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

audit_report

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

ED07-i2c

-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...

ED-IAS393LA-i2c1

-1 -26 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD PROPOSALS FOR LIMITED AMENDMENTS TO STANDARD ON FINANCIAL INSTRUMENTS The International Accounti ...

IFRIC_D7

-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 21 July 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Uni ...

160604e

-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...

280504

-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...

statutory_derivative

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27470 14 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...

ed_ifrs9amend

Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

newbooks-sep

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

Ren_FB Corp Offers 2023 Jan

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

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Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular_GK120512

Go – Karting in Shenzhen Following the over-whelming response to our first go-karting event in October 2011, the Institute is organising another go-kart weekend at Xtreme Speedway in Shenzhen. This wi ...

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

update144

Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...

2 techsource

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SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

243

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 29 May 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

976r10_SET_TeacherExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

order-1121P

1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

07

Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...

AML_FAQ_4.5.2015

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

AML_FAQ_4

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

20150415_SharingForum_MB

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sub_structure

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...

order-1121

Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

SCMP_20131228

BUSINESS DIGEST Hazard counter GM joint venture issues recall of 1.5m Buicks and Chevrolets VEHICLES B2 Hidden treasure Keeping an eye on how hot investment product is handled MONEY MATTERS B8 4G in ...

TFEC AEOI Bill 2016 submission (v3)

TFEC AEOI Bill 2016 submission (v3) By Email (bc_07_15@legco.gov.hk) & By Hand 29 February 2016 Our Ref.: C/TXG, M104819 Hon Andrew LEUNG Kwan-yuen, GBS, JP Chairman, Bills Committee on Inland Rev ...

MTSC Submission on Circular 2 (Eng)_160401

MTSC Submission on Circular 2 (Eng)_160401 16 October 2015 Policy and Regulation Department The State Administration of Taxation Re: Discussion draft of Implementation Measures for Special Tax Adjustm ...

snap_subdr

IFRS Standards Exposure Draft July 2021 Snapshot: Subsidiaries without Public Accountability: Disclosures This Snapshot provides an overview of the Exposure Draft Subsidiaries without Public Accountab ...

Dec 2017

Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...

DC order 1145C & 1191C_16 Jan 2018_edited

DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ETLS1501 Language English Event name Improve audit quality - Practice review and common findings (audio) CPD hours 1.5 Competency Auditing and assuran ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Foundation Course A comprehensive photography foundation course has been organized for members between February and May 2019. Whether you are having a dig ...

Module A _Jun 18_Question

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Module A _Jun 18_Question

Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...

20141125_ETS_B_S4

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hksae3000rev

HKSAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information and Related Conforming Amendments Hong Kong Standard on Assurance Engagements HKSAE 3000 Is ...

...

Circular_SGIG160224

Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...

pr-20151203-en_2

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

pr-20151203-en_1

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

911F_Eng

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

pn730rev

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

ETS_Module D_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 ...

ETS_Module D_final

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AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

273730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

ETS_Module D_final

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ed_pn6202t

Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 (Revised) Revised February 2013, January 2018, [ ] 2019 Effective upon issue COMMUNICATION BETWEEN ...

update192

i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

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 ...

Module C_Preseen_20172

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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 ...

MPS_C_PartII

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Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

Mr Money

Mr Money In his role at Fulbright Financial Group, QP graduate Stevan Tam is both an investment expert and a media commentator

Outside in

A move from external to internal auditing allowed Janet Wong, Senior Analyst, Internal Audit for The Estée Lauder Companies, to make the most of her skills.

A list of listings

Equipped with the skills gained from the QP, Christie Leung of Hutchison China MediTech has worked on a series of IPOs

PR_20180824_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a firm (HONG KONG, 24 August 2018) ...

367

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 March 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...

Techsource_Apr 2018_tax

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Summer 2018 SMEs will benefit from the new two-tier profits tax system The Chief Executive, in her maiden Policy Address delivered in ...

Minutes 234

1 Minutes of the 234th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

CCH Book Sales for HKICPA Members_Oct 2016

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

form1603

HKICPA Webcast: The revised Auditor's Report (audio) This webcast will cover the key aspects of the revised auditor's report: "Key audit matters" (KAM) and the thought process for d ...

el-eseminar

Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Course Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HONG KONG INSTITUTE OF CERTIFIED PUBL ...

order_769H_name removed

1 Proceedings No.: D-12-0769H 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 C ...

order_832C_name removed

1 Proceedings No.: D-13-0832C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...

228

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 22 March 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

ASIFMA Invitation

Keynote Debate: Will China Be Able to Navigate a Soft Landing? Mark Austen Chief Executive Officer, ASIFMA, Hong Kong. Mark was formerly with the Association for Financial Markets in Europe (AFME). He ...

357

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 17 February 2016 at 8:30 a.m. Board Room of the Hong Kong In ...

s160426f

The Hong Kong Institute of Certified Public Accountants continues the Current Affairs Series to promote members’ awareness of important social and economic issues in Hong Kong. For the third seminar o ...

PC-Taxation-Syllabus-Jun2016-old

PC – Taxation Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

pr201508

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

s151117f

Well-being and Stress Management in the Workplace (Seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subject concerned. ...

CABA_Seminar_enrolment form_S11117F

Well-being and Stress Management in the Workplace (Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 17 November 2015 (S151117F) Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, ...

Letter_on_Apology_Legislation_3Aug2015

Cn / Hong Kong Institute of PA Certified Public Accountants 3 August 2015 Private & Confidential By mail and email : mediation a.doi.aov.hk The Steering Committee on Mediation 10/F., Rumsey Street ...

LSAform_QPG-IA-GAA_July2015-1

Leisure and Sports Activities Corporate Events, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax no: 2803 4620 SLIG Renewal Form Declaration I d ...

s150901f

Well-being and Stress Management in the Workplace (Seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subject concerned. ...

s150901f-form

Well-being and Stress Management in the Workplace (Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 1 September 2015 (S150901F) Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, ...

Topic2

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 2 Contents of consolidated financial statements Question 2. ...

Web_Telford_June Oder form

Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...

s150609f_form

HKICPA/ICAEW joint seminar: Economic Insight: Greater China in Hong Kong -HKIAAT/ICAEW/Non-member Enrolment Form 9 June 2015 (S150609F) Finance & Operations Department, Hong Kong Institute of CPAs ...

e-learning_promotion_flyer_3rd draft

HKICPA e-seminar: Improve audit quality -Practice review and common findings Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. In this e-seminar, we will go through t ...

s150513

HKICPA/CIMA joint seminar: Developing a strategic management accounting perspective Programme Code: S150513 Date Wednesday,, 13 May 2015 Time 6::30 p..m.. – 8::00 p..m.. Venue Hong Kong Institute of C ...

s150526f-form

Well-being and Stress Management in the Workplace (Information Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 26 May 2015 (S150526F) Finance & Operations Department, Hong Kong Institute of CPAs, ...

Italian_rv

Offer valid until 28 February 2015 Dear Italian wine lovers, Pleased to introduce you to 2 great Italian wineries Col d’Orcia & Le Macchiole. We offer a special Chinese New Year price (CNY Offer – ...

fee-schedule

Fee Schedule For Sessions offered in year 2015 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

s150303f-form

Well-being and Stress Management in the Workplace (Information Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 3 March 2015 (S150303F) Finance & Operations Department, Hong Kong Institute of CPAs ...

aasc347

1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...

HKICPA_Order Form - Festive Items

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

aasc342

1 Minutes of the 342nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 April 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

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, ...

primprov5

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

smeqa_fi

IFRS for SMEs Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments November 2011Es Se FRS SM llba tion cia 1, e u Draft Q&A Response 2 No. The IFRS for SMEs refers specifi cally to IAS 39. ...

mar

1 Minutes of the 191st meeting of the Financial Reporting Standards Committee held on Tuesday, 8 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2012 Session The following is a list of examinable sta ...

HKMBST15_CH04 May 2015 (page 136 137)

HKMBST15_CH04 May 2015 (page 136 137) Corporate Financing 136 Required Calculate the minimum required sales revenue. Solution Required minimum total contribution (520,000 200,000) 720,000 Contribut ...

featuredbooks_monthly

1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...

Mod A-ACC-STD_Dec 2013 (Final)_1

Mod A-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is ...

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both De ...

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following ...

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 A-ACC-STD_Dec 2013 (Final)

Mod A-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is a ...

Mod C-ACC-STD_Dec 2013 (Final)

Mod C-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both December ...

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 ...

Mod C-ACC-STD_Dec 2013 (Final)_1

Mod C-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both Decemb ...

AML_ND consultation on currency rptg system (Oct 15)2

AML_ND consultation on currency rptg system (Oct 15)2 Our Ref: C/EPLM(32)/AML, M102558 20 October 2015 Narcotics Division, Security Bureau 30/F., High Block, Queensway Government Offices 66 Queensway ...

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

Careers & development Jan 2016

Careers & development Jan 2016 How to... Harry Wong aplus September 2015 25 Have you ever wondered… • Why your employer chooses to promote your fellow colleagues over you? • How your fellow accoun ...

PR_20201207_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a firm of certified public accountants (HONG KONG, 7 December 2020) The Hong Kong Institute of Certified Public Ac ...

May 2018

A Disciplinary Committee of the Institute recently reprimanded a CPA who breached the Fundamental Principle of Professional Behaviour set out in the Code of Ethics for Professional Accountants as a re ...

PR_20200114_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 14 January 2020) The Hong Kong ...

Financial reporting issues

Disclosure of the transition to the no-par regime Question B3 – Disclosure of the transition to the no-par regime How should a company reflect the transition to the no par regime for share capital in ...

3bcucc

Our experience in applying predecessor method in Hong Kong and Italy IFASS Meeting October 2018 Business Combinations Under Common Control Why we are looking at this •BCUCC are scoped out of IFRS 3. • ...

383

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satmeetingnotes2017_full_en

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