DIPN10

1 14 June 2005 By fax (2877 1082) and by post Our Ref.: C/TXG, M35392 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai ...

sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...

AGM booklet 2023

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adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

...

...

9

Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...

Module D_Preseen_20182

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2018_ApplicationForm

Outstanding BAFS Student Awards 2018 2018「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examination who have achieved an excellent result in ...

Module D_Preseen_20181

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Module D_Preseen_20172

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Circular_SC2016_v2

The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...

dig160903

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

dig160903-1

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

Circular_BRIG160910

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Module D Pre-seen 20162

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 ...

cfs-sep-nov

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...

Circular_BRIG160611_v2

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Module D 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 ...

bcies-nov

1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

Child Development and KG 24 10 2015

學前兒童發展差異及選校心得分享霍凱霖姑娘教育及兒童心理學家24.10.2015 內容學前兒童發展幼稚園類別選校心得分享你們最怕2-6歲於孩子會有甚麼問題? 身體發展差異? 語言? 社交? 情緒? 行為問題? 營養? 認讀書寫?學前兒童發展知多少? 1. E.H Erikson 學前兒童處於主動創造與罪疚感階段(Initiative vs. Guilt) 探索和學習時- 得到正面讚賞時, 會增強孩子 ...

Ms. Ellen Fok ppt

霍凱霖姑娘教育及兒童心理學家24.10.2015 學前兒童發展差異及選校心得分享內容學前兒童發展幼稚園類別選校心得分享你們最怕2-6歲於孩子會有甚麼問題? 身體發展差異? 語言? 社交? 情緒? 行為問題? 營養? 認讀書寫? 學前兒童發展知多少? 1.E.H Erikson 學前兒童處於主動創造與罪疚感階段(Initiative vs. Guilt) 探索和學習時- 得到正面讚賞時, 會增強孩子 ...

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

D_Preseen_Jun2015

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 ...

SIG150303_Swimming Class

Swimming Classes The Sailing Interest Group (SIG) has re-run a series of structured swimming classes for members who wish to improve swimming technique to prepare for open competitions or simply for p ...

150210

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

Circular_SC2014

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...

tue_wau11

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...

976r2_EandT_StudentExpressOnline_140912

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

Module D Dec 2014

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 ...

sub-crp-framework

1 By email and by post 19 May 2014 Our Ref.: C/RIF, M94444 Mr. Patrick Ho, JP Deputy Secretary for Financial Services & the Treasury (Financial Services)3 Financial Services and the Treasury Burea ...

wacwau06

Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

s140410j

Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...

Module D

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 ...

tueqc03

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

KC_Wong

1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...

Module D Preseen

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 ...

bmss-aug-sep

712r11_20130730 CPD Workshops – Business Management Skills Series (August to September 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Langua ...

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

Module D

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 ...

tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

wbsmw-oct-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 ...

Circular_1

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

D-10-0446H_order_reasoning

Proceedings No.: D-10-0446-H IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

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-bmss-10-12

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F, Oxford House, Tai Koo Place, 979 King's Road, Quarr ...

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 ...

0119-1

Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

0317-1

Proceedings No.: D-99-IC08-X 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 un ...

order-henrychui

1 Proceedings No.: D-10-0446-H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplina ...

w20110406

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 ...

sc_marathon_training

Standard Chartered Hong Kong Marathon -Training Programmes -(revised on 28 Oct 2010) The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of r ...

s100420f-0610f

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

s100420f-0610f-bak

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

andrew-order

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

eric-order

1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

ec-order

Proceedings No.: D-08-0336C IN THE MATTER OF A complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

techwatch71

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 Spotli ...

aptitude_test_july05

AT Notes (Revised in July 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under sec ...

0501

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

FRSCMS-Jan

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

code_submission_app

Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

FRSCMS-Aug

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

P293

Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...

Module D (May 10)_Question

Module D (May 10)_Question Module D (May 2010 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 argu ...

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

Cir_CPAbasketball2013 (rv)

Cir_CPAbasketball2013 (rv) CPA Basketball Competition 2013 Dates May – September 2013 (weekends) Subject to the final number of registered teams and venue availability, the match schedule will be publ ...

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521

TFEC_IR(A)_No2_Bill_2018_GovResponse_180521 LC Paper No. CB(1)970/17-18(12)2 c.c. Assistant Legal Adviser 5, Legislative Council Commissioner of Inland Revenue (Attn: Mr KK CHIU) Department of Justice ...

case-eng

JOINT FINANCIAL INTELLIGENCE UNIT Stewart McGlynn Chief Inspector of Police Joint Financial Intelligence Unit AML Seminar to Accountants - JFIU4 March 2010 Suggested format & content detailed in J ...

FE (Dec 16) Paper I Panelists Report_Final

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Paper 3

Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

Annex

1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

paper20507

1 Accounting for premium received upfront from the sale of a single legal contract comprising, in substance, several contracts for accounting purposes1. Background Entity X sells yearly renewable insu ...

Issue 34 - Risk based supervision of accounting professionals

1 Issue 34 (June 2020) Dear members and member practices, Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance The Institute i ...

High level international comparison of accounting profession regulatory arrangements

1 High level international comparison of accounting profession regulatory arrangements (at 30 June 2021) The Institute has conducted a high level comparison of jurisdictions around the world to determ ...

1294C_Woo_18JUNE2019

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

Sample of Development Commitment

1 Development Commitment Between QP Student And Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical Experience Framework (the "Framew ...

HKBN Handbill 20231130 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年11 月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) x 6 ) x ...

CPD_record-form_v3_standard_PDF

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

CPD_record-form_vIII_standard_P

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

sub_p2m

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 6 March 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westfer ...

73022

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, December 2021, May ...

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Module B 6th Edition Learning Pack_Part 2

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Certification authorities

Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...

prefacerevised

Preface Revised May 2010 Effective as of 15 December 2009 Preface to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services PREFACE 2 PREFACE (May 2010) PREFACE ...

Level 2 Combined

HKICPA Accounting and Business Management Case Competition 2017-18 Level 2 Competition Awardees List – Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Membe ...

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

sms-Apr-Jun

1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...

Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...