Comment Letters
Comment Letters IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28
Comment Letters
Comment Letters IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28
lec150305v
Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
2020
Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...
s100602s
Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Ac ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
ies8
Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...
ttsq3j
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq3
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq1pe
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
hkicpa-cpe
2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...
IES_7
Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...
IES_7_May04
Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...
iesba_qa
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
esgs-jun_1
Thursday, 7 April 2016 7:00 p.m. – Journey along Sustainability English Ms. Sammie Leung, (S160407S) 8:30 p.m. Reporting Director, Risk Assurance, PwC Wednesday, 18 May 2016 7:00 p.m. – HK Listing Rul ...
Circular_GIG151024
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_SGIG150919_v3
CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The concert ...
tue1507
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 ...
20150107_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
PSS_Flyer_Photography Practice Sessions_Oct-Dec2014
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...
Circular_GIG121007
Play with a Golf Professional (On Course Practice) Date: Sunday, 7 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Tom ...
Circular_GIG120107
Play with a Golf Professional (On Course Practice) Date: Saturday, 7 January 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. H ...
Aug (7 Aug 2017)
Aug (7 Aug 2017) Disciplinary proceedings in progress as at 7 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shi ...
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 ...
Disciplinary proceedings in progress as at 7 December 2020
2 Disciplinary proceedings in progress as at 7 December 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...
Application Form 2022 Internationalorg v2docx
Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...
Application Form - 2022 International_org v6
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
update064
Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
techwatch79
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 Financ ...
35th_AGM_Booklet
1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
Monthly Theme
Month Course Name Event Date CPD Hour(s) September 2023 Unlock your potential in Business Valuation Business Valuation Programme - Enabler (Oct 2023 intake) 18 October –29 November 2023 14 Month Cours ...
SAT_2015_TC_extracted
國家稅務總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,不得對外發放前言香港會計師公會(“公會”)於2015 年5 月7 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長何超平先生感謝國稅總局百忙之中撥冗舉行這次交流會, 並深信此會議能促進國稅總局與公會長遠交流 ...
SAT_2015_SC_extracted
國家稅務總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,不得對外發放前言香港会计师公会(“公会”)于2015 年5 月7 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长何超平先生感谢国税总局百忙之中拨冗举行这次交流会, 并深信此会议能促进国税总局与公会长遠交流 ...
tueseries
The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...
tue1509
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 ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150205-13
About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
f141107
Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 3 November 2014, please email to: tls@hkicpa.org.hk Hong ...
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 . ...
tue1401_06
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 ...
tue1406
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 ...
tue1401_05
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 ...
qp-bd-ws-dec
QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...
picig111212
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Impact of accounting updates on the Engineering and Construction Industry Speaker Mr. Philip Pong, Partner, Pricewaterh ...
takeovers-code
By email and by post 26 September 2011 Our Ref.: C/CFC, M79392 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Dear Sirs, Re: Co ...
ymsc101020_vb
The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...
YMSC101020_Racing Club
The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...
Bowling Summer League
2010 Let's go bowling in this summer! The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League”. Join as a team with your fellow bowlers, or come join a team and make som ...
sep_oct
Latin/Ballroom Dance Class Date & Class Date Cha Cha – Elementary I (Tuesday) Viennese Waltz – Elementary I (Thursday) 1. 7 September 2010 16 September 2010 2. 14 September 2010 30 September 2010 ...
nb-b-amend1
Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...
Circular
Latin/Ballroom Dance Class Date & Class Date Waltz – Elementary II (Tuesday) *Rock (六步牛仔) – Elementary I (Thursday) Tango – Elementary II (Tuesday) 1. 18 May 2010 10 June 2010 15 June 2010 2. 25 M ...
050610
Latin/Ballroom Dance Class Date & Class Date Samba with technique training (Thursday) Waltz -Elementary II (Tuesday) 1. 13 May 2010 18 May 2010 2. 20 May 2010 25 May 2010 3. 27 May 2010 1 June 201 ...
100415
TIG Networking Cocktail About the programme Guest speaker Topic Date Time Venue Language Admission Capacity Enrolment deadline Enquiries Commissioner of Inland Revenue, Mr. Chu Yam-yuen, JP Developmen ...
1003
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary I (Tuesday) Rumba – Elementary II (Thursday) 1. 16 March 2010 15 April 2010 2. 23 March 2010 22 April 2010 3. 30 March 2010 29 April ...
s100224s
Budget Commentary Forum Budget 2010/11 – Secretary for Financial Services and the Treasury Shares His Views 24 February 2010 (Programme Code: S100224S) Date 24 February 2010, Wednesday Speakers Time 7 ...
dig-oct
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
tango-cha
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
090910
e Financial Services Interest Group (FSIG) Lunch Seminar Prognosis of the Financial Tsunami -Pitfalls, Responses and Outlook Speaker Mr. Clement Cheung, JP Commissioner of Insurance, Financial Service ...
calendar
Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
calendar
May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...
calendar
Event Calendar March 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training f ...
calendar
October 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 QP event Examination assistance functions Practical training ...
calendar
September 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training f ...
calendar
June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...
0310
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...
FRSCMS-Oct
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...
March03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing And Assurance Standards Committee Meeting summary – March 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 18 March 2003. ...
SFC-miscellaneous
-1 -BY FAX AND BY POST (2868 0252) Our Ref.: C/AASC/EPL 31 July 2002 SFC (Miscellaneous) Rules, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sirs, A Consultation Paper on the draft Securities ...
SFC-miscellaneous
-1 -BY FAX AND BY POST (2868 0252) Our Ref.: C/AASC/EPL 31 July 2002 SFC (Miscellaneous) Rules, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sirs, A Consultation Paper on the draft Securities ...
Circular_SgIG130907 (rv)
Circular_SgIG130907 (rv) CPA Summer Concert 2013 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environm ...
Exposure Draft 2024
Date Title 20 June 2024 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised ...
MPS M14-Part I Jun 2021
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MPS M14-Part I Jun 2021
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A - Methodologies
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
P091009
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009年10月9日至11月20日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話 ...
P090604
5 商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年6 月4 日至7 月2 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
pubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
pubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
calendar
AuGUST 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training f ...
2017_Lyanature_intro
Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時,已經希望尋找純天然植物成分的護膚品,而她在市面上找到的護膚產品大多含有害的化學成份。因此,她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品,當中不含任何防 ...
Circular_SNIG1506_v3
Snooker League 2015 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised a Snooker League (mixed league) to be held in June. Keen snooker players should not mis ...
lec141115
課程內容草書是中國書法藝術的一大瑰寶,它行雲流水般的優雅舒展,讓承受著重大壓力的現代人趨之若鶩。劉才昌教授五體皆善,又以草書為長。本期草書初級班,以大家兒時的啟蒙讀物千字文為主,由草書的基本筆劃和規律開始,由淺入深。草書初級課程共分十五堂,每堂一個半小時,其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生,山東榮成人。現為香港中國書法家協會會長,香港中國書法研究所所長,香港美術家協會書法委員會主 ...
LEC130615
課程內容中國書法是漢字的書寫藝術,有如中華文化般源遠流長,也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣,共分以下三個階段,各十八節課堂: 楷書:又稱正楷、楷體、正書或真書,是漢字書法中常見的一種手寫字體風格。其字形較為正方,不像隸書寫成扁形。在現代,楷書仍是漢字手寫體的參考標準。 行書:是在楷書的基礎上發展起源的,介於楷書、草書之間的一種字體,是為了彌 ...
dec
Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Viennese Waltz Jive – Elementary II Samba – Elementar ...
t-c
Form R-7 (June 2019) TERMS AND CONDITIONS Please read the following information carefully before completing Form R-7 All applicants to and holders of the Insolvency Specialist Designation are subject ...
Submissions on Corporate Finance-related Subjects
Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...
Forum and Conference
Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...
TechWatch211
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
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 ...
companies
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
250901
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
companies
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
ttaq1pe_tue
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq1pe_tue
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq1
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
33rd_AGM_Booklet
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...
The IP's Voice
The IP's Voice "The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ( ...
HKICPA_timetable for public_20181
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...
HKICPA_timetable for public_20172
Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...
HKICPA_timetable for public_20172
Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...
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KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...
20160604_OTW practice
Trailwalker Practices In order to enable members to prepare for the Oxfam Trailwalker, the Athletics Interest Group (AIG) has planned a series of practice starting from easy to more difficult level. F ...
HKICPA_timetable for public_20161
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...
apmq3
Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
f120607
Financial Reporting Seminar on Business Valuation What are the Values of Asset That You Are Purchasing? Unveiling HKFRS 3 – Purchase Price Allocation Date 7 June 2012 (Thursday) 2nd Re-run session Tim ...
APMq2
Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
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CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...
smp-forum-Sep
Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...
smp-forum-Sep
Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...
smp-forum-Sep_1
Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...
031030
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...
031030
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calendar
june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
bpubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
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This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill L ...
Module D (Dec10)_Question
Module D (Dec10)_Question Module D (December 2010 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 ...
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Module D (Dec10)_Question_1 Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Jun 13)_Question_1
Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
Module C (Jun 13)_Question
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update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
FE PI (Jun 2017) Panelists Report_Final
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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 ...
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2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
2016chi
準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿,邀請公眾發表意見。我們對徵求意見稿的分析,顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外,財政部現正進行金融工具、租賃和保險合同的準則修訂工作,以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...
update020
Update No. 20 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page P ...
2018
Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...
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Student matters Prospective CPA Issue No. 52 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. October 2009 Collection of QP graduation certificates QP graduates who did not attend the ...
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Industry news Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Efforts by the Big Four accountancy firms to boost their ranks of female partner ...
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Prospective CPA Issue No. 45 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th worksh ...
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November 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Seminar on “PRC Taxation Overviews and Significant Updates” (2 ...
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2011040714&21 Date 7, 14 and 21 April 2011, Thursdays Time 6:45 p.m. – 9:45 p.m. Venue 7 April 2011: The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen' ...
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i2c_ED_annual23_20230913
13 September 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT Annual Improvements to IFRS Accounting Standards – Volume 11 ...
FE December 2015 Paper II Panelists Report_Final
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wks15q1_old
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
Panelists_Report_Module_D_(Jun_15)_Final
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Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2014-2016 Cycle Annual Improvements to HKFRSs Issued March 2017 ANNUAL IMPROVEMENTS TO HKFRSs 2014–2016 CYCLE Copyright 2 COPYRIGH ...
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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 ...
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
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Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...
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摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心(B型)稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...
MPS_Module B_Part2.1_1
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ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...
update057
Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...
order-1007-bdo
1 Proceedings No.: D-12-0704X 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 ...
lec140515
課程內容草書是一種充分發揮個性的藝術,它多變的筆法及章法,令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術,其草書清新儒雅,在二王的基礎上,創立了自己獨特的風格,在當今書法界名利相爭的現狀中,劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是,他還根據幾十年的教學經驗,總結出一套易懂易記易學的方法,讓書法初學者也能參與。劉老師今次開設的草書初級班,旨在讓學員對草書規則有一個基本的 ...
tts1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
techwatch73
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 ...
iasb-ed1
-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...
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Module B (May 10)_Answer Module B (May 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Members of the Managers’ Meeting From: Tommy Chan, Chief Accountant Date: ...
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e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...
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Module B (Jun 15)_Question Module B (June 2015 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 ...
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Page 1 of 7 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Practising Members of the Hong Kong Institute of Certified Public Accountants ...
FE (Dec 2014)_Panelists Report_Paper II_Final
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1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
Legal_Pronouncements_2002
摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...
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國家稅務總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,不得對外發放前言香港會計師公會(“公會”)於2015 年5 月7 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長何超平先生感謝國稅總局百忙之中撥冗舉行這次交流會, 並深信此會議能促進國稅總局與公會長遠交流 ...
satmeetingnotes2015_SC
國家稅務總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,不得對外發放前言香港会计师公会(“公会”)于2015 年5 月7 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长何超平先生感谢国税总局百忙之中拨冗举行这次交流会, 并深信此会议能促进国税总局与公会长遠交流 ...
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廣東省地方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師會會員使用,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地方税务局(“省地税”) 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力 ...
Exam Technique Seminar_Module B
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ttsq2
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq2old
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
techwatch42
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...
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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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i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
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i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...
170207I
Want to improve your tennis skills? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
ApplicationForm2016China
1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation China Tax Course This China Tax Course i ...