newbooks-dec
New Books in Library (Dec 2012) Business Finance Title /Author: Mastering financial modelling in Microsoft Excel : a practitioner's guide to applied corporate finance /Alastair L. Day ISBN: 978027 ...
A1l
21 (l) Distribution of profits received from a partnership Section 26(b) of the IRO provides that no part of the profits or losses of a trade, profession or business carried on by a person who is char ...
newbooks-mar
New Books in Library (Mar 2012) Business Finance Title /Author: China's exchange rate variation : impacts on industrial restructuring /Gu Kejian and Yu Jian ; [translated by Chen Yixi and Zhou Kai ...
featuredbooks-oct
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Internal Auditing Title: Internal aud ...
1111-1
Proceedings No: D-03-0568C IN THE MATTER OF A complaint made under section 34(1)(a)(vi) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF C ...
1106-1
Proceedings No.: D-08-320C IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PU ...
newbooks-mar
1 New Books in Library (Mar 2011) Audit and Assurance Title /Author: AAT. Paper 8, Principles of auditing and management information systems /Teresa M.H. Ho, Lisa S.K. Wong Publisher: Singapore : Pear ...
Pre-reg_form
Standard Chartered Hong Kong Marathon 2011 20 February 2011 Reply Slip Deadline for group booking: 27 September Name: (Mr./Mrs./Ms.) _________________________ Membership /HKID Card no.: ______________ ...
Lawchuiting
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
030122
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Study in China/Asian Cross-border Mergers and Acquisitions: Asia Netco ...
030122
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Study in China/Asian Cross-border Mergers and Acquisitions: Asia Netco ...
HKGCC 27-Aug-04
HKGC@Hlmg J-;O1(1;cgI 1cra(l :"al11"cro f t:ol11l11crce fiii!f.i3i* jt-.,!!jffj*1861 ';iJ;ii;(!:( '1'1:1 t; .Hona KonaC ;ener'1h mber of Commerce 22/F United Centre. gr, (III ...
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. Hong Kong General Chamber of Commerce mj@j*1861 ji"j3j* II J ill II i'i!::jf:m-""uit1I Hong Kong General Chambr f erce 22/F United Centre, i 95 Queensway, Hong Kong Tel (852) 2529 ...
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Flyer_Nescafe (final) Automatic extraction with PLAY & SELECT! Technology: machine stops automatically after the indicated volume Multi-beverages for selection: Different coffee, tea, chococino ...
06
pwcBY EMAIL: commentletters@hkicpa.org.hk Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong 22 Apr ...
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IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...
PR_20220615_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising), a certified public accountant and a corporate practice (HONG KONG, 1 ...
judges-report-2012
1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Non-Hang Seng Index (Large Market Capitalisation) C ...
qa-report
Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...
qa-report
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AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
Module A 6th Edition Flash Card
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160522_Geopark visit_1
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
160522_Geopark visit
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
candidate5
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20121016_ModuleD_PartI
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0729-1-old
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...
ma-0410-en
1 A Plus media alert Dear editors and reporters: Tencent's money-making plan The April issue of APlus is out now, featuring a profile of Tencent's CFO, the 40th anniversary of the Hong Kong In ...
20141127_ETS_D_S4
Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...
20130422_module_b_part2
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prc_ar_2007
Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...
MBIG20160311
The Mainland Business Interest Group (MBIG) is holding a cocktail reception on 11 March 2016, at which Dr. Witman Hung, JP, Principal Liaison Officer for Hong Kong, Shenzhen Qianhai Authority, will br ...
MBIG20160311
The Mainland Business Interest Group (MBIG) is holding a cocktail reception on 11 March 2016, at which Dr. Witman Hung, JP, Principal Liaison Officer for Hong Kong, Shenzhen Qianhai Authority, will br ...
20151228_Photography Gatherings_AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
newbooks-aug
New Books in Library (Aug 2011) Audit and Assurance Title /Author: 審計/中國注冊會計師協會編. Publisher: 北京: 經濟科學出版社, 2011 Year: 2011 Call No.: HF5667 .S5465 2011 Subject: Auditing—China—Examinations, questions, ...
Circular_GIG110430_v3
Golf Day in Zhuhai, China The Golf Interest Group (GIG) has organised a golf day in Zhuhai, China in April. This provides a wonderful opportunity for members to get together and enjoy an outbound golf ...
Circular_GIG110430_v2
Golf Day in Zhuhai, China The Golf Interest Group (GIG) has organised a golf day in Zhuhai, China for its members, through Golf007. This provides a wonderful opportunity for members to get together an ...
SMP_2008
Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...
Tesla Offer til Dec 2024
Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...
D-10-0458C
Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...
0109-reasons-order
Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...
D-10-0492C
Proceedings No.: 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 Sec ...
order-20120117
Proceedings No.: D-10-0492C 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 ...
jeffrey-au-order
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
i2c-hedge-accounting
13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...
i2c-leases
19 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF LEASES Comments to be received by 30 November 2010 The Hong K ...
JK
Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...
Module A (Dec 12)_Questions(revised)
Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
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Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...
paper30507
1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
Event Detail - MyCPA
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Flashcard_Module A(5th edition)
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ms1209
Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 12 September 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FR ...
logsub
Page 1 of 6 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 25 January 2019 Status as at 25 January 2019 1 20/3/18 Paper 0 ...
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Module D (June 2014 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 argumentation and appropriate ...
Mod B Supplement_20131
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
lpb
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
BOC_sept
(a) assessing the merits and suitability of the data subjects as actual or potential applicants for banking /financial services and facilities and/or processing their applications; (b) enabling the Co ...
sas210
SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...
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Flyer - Joint Seminar on 1 June 16 (18516) Supporting organisation Host Supporting organisation Seminar on “Perspectives on Regulating Systemic Risk” and “Rethinking Corporate Governance in a Bondhold ...
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July 2016 Guide to Membership in the Hong Kong Institute of CPAs01 Guide to Membership in the Hong Kong Institute of CPAs University degree Practice Knowledge The Hong Kong Institute of Certified Publ ...
1412Paper4Annex 3
Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...
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July 2016 Guide to Membership in the Hong Kong Institute of CPAs01 Guide to Membership in the Hong Kong Institute of CPAs University degree Practice Knowledge The Hong Kong Institute of Certified Publ ...
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P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
Module A_Part 2
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ma-0626-en
1 A Plus media alert Dear editors and reporters: New, refreshed A Plus pays tribute to CPA dads Celebrating its 10th anniversary, A Plus takes on new content and design, covering Chinese manufacturing ...
fee-schedule-2011
Fee Schedule For Sessions offered in year 20 11 First Registration 450 450450 a: A one : A one: A one : A one -off fee payable only at the off fee payable only at the off fee payable only at the off f ...
JudgesReport2006
2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...
pubforsale_coursenotes_Feb21
CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...
pubforsale_coursenotes_May22
CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...
pubforsale_coursenotes_Aug21
CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...
pubforsale_coursenotes_Jan 23
CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...
MPS_A_PartII
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 purposes and s ...
MPS_A_PartII
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Judges_Report_2013
1 2013最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum MTR Corporation Limited Gold Hong Kong Exchanges and Clearing ...
130426
Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...
S091007S
Latest Developments on the Practice of China’s Enterprise Bankruptcy Law Programme Code: Speaker Dr. Yin Zhengyou (尹正友博士), Head of the Insolvency & Restructuring Department of W&H Law Firm; E ...
flyer_workshop_on_PRC_Oct06
Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...
050131c
致:編採主任/財經版編輯(請即日賜刊) 香港會計師公會發表有關地產發展商收益確認方法的詮釋草稿(香港,二零零五年一月三十一日) — 香港會計師公會(公會)今天就影響地產發展商對發展物業預售合約的銷售收益確認之兩項財務報告準則發表詮釋草稿。現時,不少香港發展商均採用「完工進度」會計法,按物業發展進度確認預售合約之收益,而另一常用做法是當物業竣工後才確認收益。是次發表的詮釋草稿一旦落實,發展商只可於物 ...
paper03a
Page 2 of 4 the start of the reporting period adjusted for: (a) … (b) … (c) the changes in fulfilment cash flows relating to future service as specified in paragraphs B96–B100, except to the extent th ...
discount_2018_LexisNexis
Globalization has continued to be a key driver for corporate growth. When your clients go global, you should too. LexisNexis offers a selected collection of international tax and accounting titles. Wi ...
DC order_963P_Lam Kin Choi_edited
A IN THE MATTER OF Complaints made under Section 34(,.)(a) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of t ...
WSHP16101901
Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...
featuredbooks_dec14
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Partnerships Books E-books E-journals ...
featuredbooks-jan
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Fair Value Books E-books E-journals R ...
featuredbooks-jul
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Presentations Books E-books ...
featuredbooks-apr
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Taxation Books E-books E-journals Boo ...
Circular_120827
Music Appreciation Movie Night The Singing Interest Group (opera) has organized a Music Appreciation Movie Night for members who have a discerning ear. This time we will show the childhood classic, Th ...
order-michael-young
1 Proceedings No.: D-11-IC14QMY-H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee unde ...
A1a
6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item A1 -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued ...
D-08-343H_Order_Reason
Proceedings No.: D-08-0343H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...
D-09-0379C_decision_order
Proceedings No.: D-09-0379-C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the ...
1016-2
Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...