A_COMPL-Mar 2015

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

Module D 6th Edition Learning Pack_Part 2

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AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

UIC Application Form_160726_1

「UIC 精英计划」申请表个人信息姓名： （中文） 性别： 姓名： （英文） 出生年月： 电话： 个人邮箱地址： （非学校电邮地址，方便毕业后联系） 家庭地址： 学习情况现就读年级和专业： 成绩排名（ GPA GPA）: 是否获得任何奖项： Please state the reasons why Institute should select you as one of Please state ...

UIC_Elite_Form_201706

「UIC 精英计划」申请表个人信息姓名： （中文） 性别： 姓名： （英文） 出生年月： 电话： 个人邮箱地址： （非学校电邮地址，方便毕业后联系） 家庭地址： 学习情况现就读年级和专业： 成绩排名（ GPA GPA）: 是否获得任何奖项： Please state the reasons why Institute should select you as one of Please state ...

UIC Application Form_160726

「UIC 精英计划」申请表个人信息姓名： （中文） 性别： 姓名： （英文） 出生年月： 电话： 个人邮箱地址： （非学校电邮地址，方便毕业后联系） 家庭地址： 学习情况现就读年级和专业： 成绩排名（ GPA GPA）: 是否获得任何奖项： Please state the reasons why Institute should select you as one of Please state ...

UIC精英计划申请表-updated on 20160726

「UIC 精英计划」申请表个人信息姓名： （中文） 性别： 姓名： （英文） 出生年月： 电话： 个人邮箱地址： （非学校电邮地址，方便毕业后联系） 家庭地址： 学习情况现就读年级和专业： 成绩排名（ GPA GPA）: 是否获得任何奖项： Please state the reasons why Institute should select you as one of Please state ...

Update 276

i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...

CPA Football Competition 2014-2015

CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

CO-rewrite - non transitional QA

Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

D-14-1000H_4 Dec 2015

Keel Boat Sailing Day Cruise 2015

21 March 2015

五角邀請賽2015

28 June 2015 at South Island School

Sailing Courses (Level 1 & Level 2) 2015

August & September 2015

大灣區九市教育概覽

大灣區九市醫療概覽

GBA 九市人才政策概覽

GBA 九市人才政策概覽

141105m

Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...

Module C LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

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 ...

c_appendix_b_1

Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...

c_appendix_b

Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...

FE December 2015 Paper II Panelists Report_Final

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HKICPA - August 2015

Offer valid until 28 August 2015Weingüter Wegeler:Wegeler is a 4 generation family run estate located along the Rhine and the Mosel river banks. This estate is separated into two locations, in Rh ...

Supplement_C_1

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Supplement_C

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Supplement_C

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intuition-course_1

FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...

Nina Hotel TWW - Stay Dine Apr 2022_DW

Nina Hotel TWW - Stay Dine Apr 2022_DW Enjoy a food inspired break in our comfortable Deluxe City View Roomfor HK1,410 pernight includingbreakfast and buffet dinner for2Terms & Conditions Terms &a ...

Module A LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

Flyer_joint event on 18 June 2015

Supporting organisation Host Supporting organisation Insider Trading CPD point(s) : The Law Society of Hong Kong : 2 points The HKICPA : 2 hours The HKICS : TBC Insider trading stands apart as a top e ...

e-Learning & F2F (Apr 2018)

e-Learning & F2F (Apr 2018) 1186r3_20180416 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Finance The Institute continues to launch new e-Learning courses under the ...

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

FE (Jun 15) Paper II_Answer

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update221

i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

luckydraw2019

Lucky draw for Career Survey (members) As a token of appreciation, members who spare their time to complete the online survey on or before 15 December 2018 can enter our lucky draw. Prizes for the luc ...

luckydraw2017

Lucky draw for membership survey As a token of appreciation for members who spare their time to complete the online survey on or before 15 December 2016, they can enter our lucky draw. Prizes for the ...

results200910

CPA Cup -60th National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽4 October 2009 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 SOVEREIGN TRUST FAIR DINKUM SOVEREIGN ...

june

Latin/Ballroom Dance Class Date & Class Time 8:00 pm – 9:30 pm Instructor Mr. Jacky Chu Venue Members’ Lounge, HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai Fee HK360 /4 sessions (T ...

may

Latin/Ballroom Dance Class Date & Class Date Date **Rumba technique class (Tuesday) Tango – Elementary II (Thursday) 1. 29 May 2012 24 May 2012 2. 5 June 2012 31 May 2012 3. 12 June 2012 7 June 20 ...

apr

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary II (Tuesday) Tango – Elementary I (Thursday) 1. 24 April 2012 19 April 2012 2. 8 May 2012 26 April 2012 3. 15 May 2012 3 May 20 ...

mar

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Waltz – Elementary II (Thursday) 1. 20 March 2012 15 March 2012 2. 27 March 2012 22 March 2012 3. 10 April 2012 29 ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha technique class (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 2012 3. 6 M ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha with technique training (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 201 ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

dec

Latin/Ballroom Dance Class Date & Class Date Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 13 December 2011 8 December 2011 2. 20 December 2011 15 December 2011 3. 3 J ...

nov

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...

oct

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...

sep

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary I (Tuesday) Samba – Elementary I (Thursday) 1. 20 September 2011 8 September 2011 2. 27 September 2011 15 September 2011 3. 4 O ...

aug

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary I (Tuesday) Cha Cha – Elementary I (Thursday) 1. 16 August 2011 4 August 2011 2. 23 August 2011 11 August 2011 3. 30 August 201 ...

circular_july

Latin/Ballroom Dance Class Date & Class Date Date Rumba with technique training (Tuesday) Waltz – Elementary II (Thursday) 1. 19 July 2011 [new date] 7 July 2011 2. 26 July 2011 14 July 2011 3. 2 ...

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

may

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...

apr

Latin/Ballroom Dance Class .Date & Class Date Date Paso Doble – Elementary I (Tuesday) Quickstep – Elementary II (Thursday) 1. 12 April 2011 7 April 2011 2. 19 April 2011 14 April 2011 3. 26 April ...

mar

Latin/Ballroom Dance Class .Date & Class Date Date Rock n Roll – Elementary II (Tuesday) Waltz – Elementary I (Thursday) 1. 8 March 2011 10 March 2011 2. 15 March 2011 17 March 2011 3. 22 March 20 ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Foxtrot – Elementary II (Thursday) 1. 4 January 2011 6 January 2011 2. 11 January 2011 13 January 2011 3. 18 Jan ...

pr-20161221-tc

1 致：編採主任／新聞／財經版編輯澄清啟事(香港，二零一六年十二月二十一日) — 香港會計師公會留意到最近有行政長官候選人向傳媒表示，公會秘書處在回應其查詢時，對勝出選舉委員會分組選舉的會計界當選委員發表某些意見。公會秘書處謹此澄清，並無收到任何行政長官候選人的查詢，故亦無作出有關的回覆。公會鼓勵會員積極參與公共及社會服務，但作為專業組織，公會對公共選舉事宜一向恪守政治中立原則。– 完– 關於香港 ...

Module B LP summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

3aatb4tc

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...

4aatb1212

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...

1clr

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...

1mkr

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...

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 ...

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 ...

update172

i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Module D (5th edition)_Part 2

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HKICPA "Rich Kid, Poor Kid" programme awarded "Financial Education Champion" two years in a row

HKICPA "Rich Kid, Poor Kid" programme awarded "Financial Education Champion" two years in a row (HONG KONG, 16 December 2019) The Hong Kong Institute of Certified Public Accountant ...

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_160625_v2_1

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

form-r3

Form R-3 (Revised in September 2024) Page 1 Application for registration as a Certified Public Accountant (Incorporated by the Professional Accountants Ordinance, Cap. 50) For Office Use Only Name: ( ...

1294P_Ng_18JUNE2019_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Cornmittee of the Hong Kong Institute of Cer ...

overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

overview-2018_1

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

cv_pollycheung_chi

MMss.. PPoollllyy CChheeuunngg 曾於韓國公開拉丁舞大賽中奪取「亞洲職業拉丁舞冠軍」的Polly Cheung老師, 中文名張寶華。於1996年第一次參加公開拉丁舞比賽，在第一次比賽中奪得冠軍。並於同一年前往愛爾蘭攻讀時裝設計同時在當地有名之國標舞蹈院Floral Miller Dance School研習拉丁舞。畢業後Polly老師於2001年由愛爾蘭回流返港，開始參 ...

order-1212c

Proceedings No.: D-12-0693C 1 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 ...

Award

獎項總冠軍現金獎、QP之首次註冊費及首年年費、QP所有單元及期終考試之費用豁免，總值超過港幣89,800元 冠軍現金獎勵港幣15,000元、每位隊員可獲QP費用豁免*、QP三個單元共港幣12,000元之考試費用豁免、獎盃和證書，總值超過港幣66,000元亞軍現金獎勵港幣8,000元、每位隊員可獲QP費用豁免*、QP兩個單元共港幣8,000元之考試費用豁免、獎盃和證書，總值超過港幣43,600元季軍 ...

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

Accredited degree programmes

The following degree programmes are accredited by the Institute. The number of module exemptions granted at the QP Associate Level (maximum 10, for Modules 1 - 10) may vary due to the choice of subjec ...

面向世界, 大灣區合作新高度(CGCC webinar 28 July 2022)

面向世界, 大灣區合作新高度(CGCC webinar 28 July 2022)

Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽

Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...

Integrity Cup Badminton Competition 2017 "誠信杯" 羽毛球賽

22-23 July 2017

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016

23 - 24 July 2016 in Guangzhou

Integrity Cup Badminton Competition 2019 "誠信杯" 羽毛球賽

19-21 July 2019

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

911F_Reasons for Decision_19 Nov 2015

Proceedings No.: D-14-0911F 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 u ...

DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...