Module B (Jun 17)_Question
Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
pages
Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...
Circular_SC2015_v3
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
20151008_Marathon Training Courses
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...
cfs-sep-nov
Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...
Circular_minibridge_150613
Mini Bridge Tournament 2015 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 ...
150414
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_BRIG150314_v3
Mini Bridge Tournament 2015 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 ...
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 ...
i2c_ifrs15
22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...
wecare-feb-apr
Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 13 accounting ...
Exposure Draft 2014
Date Title 23 December 2014 Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7) with link to Exposure Draft Press Release (IASB's comment due date ...
Disciplinary proceedings in progress as at 1 Nov 2016
Disciplinary proceedings in progress as at 1 November 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Jul ...
june
1 Minutes of the 232nd meeting of the Ethics Committee held on Wednesday, 26 June 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
Cir_BP201511
Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...
apm0715
Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...
was2230
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
wqc1526
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wam2923
Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...
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 ...
221
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 May 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
Flyer_QAF150624
Date 24 June 2015 (Wednesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ...
150303
ForensIG Spring Cocktail and Networking Event 2015 About the topic Following last year's successful cocktail and networking event, the Forensics Interest Group (ForensIG) will be hosting a spring ...
tue15
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 ...
wks15q1
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
wkshop2015
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
PAIB151024
PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...
PAIB151024
PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...
Circular_GT2015_v2
CPA Golf Tournament 2015 Date: Thursday, 29 October 2015 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...
Circular_TTC1510
CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...
Circular_TTC1510_v2
CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...
201508-09_Dinghy courses_FULLA
Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering three dinghy courses for beginners who would like to have a taste of sailing. Course A Course B Course C Course name: Intr ...
PAIB20150714
The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...
PAIB20150714
The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...
FSIG150709
Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...
FSIG150709
Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...
Flyer_RSCPGT_150304_v2
The 11th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2015 The 11th RSCP Golf Tournament will be held on Wednesday, 4 March 2015 at the Jockey Club Kau Sai Chau Public ...
PICIG150109
Property, Infrastructure and Construction Interest Group (PICIG) Visit to Holiday Inn Express Hong Kong Soho -green and innovative design Date 9 January 2015 (Friday) Time 3:00 p.m. – 4:45 p.m. Progra ...
Module B 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 ...
caw151130examcl_expire
Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
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 ...
HKBN Handbill 20250131 ENG
1000M 1000M 1000M 家居寬頻連以下四選一服務組合1000M 1000M 1000M 1000M 1000M 家居寬頻連以下三選一服務組合Optional value Optional value Optional value Optional value -added services added services added services added services add ...
i2c_reqview
18 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS 2015 Agenda Consultation Comments to be received by 30 Novemb ...
Flyer_Jun2015_FESharingForum_1
Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...
newbooks_feb15
New Books in Library (February 2015) Auditing Title /Author(s): GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review. ISBN: 9780808038238 Publisher: ...
2014 programme flyer
HKICPA Accounting & Business Management Case Competition 2014-2015 (Secondary Schools Group) Event details: Date : 9 May 2015, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen ...
annex-1
Lucky draw for online payment or bank autopay Online payment by VISA or MasterCard is a quick and easy way to settle your subscriptions. In order to encourage usage of this efficient payment method, m ...
registration-form
Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
Re-application Form (Change Entry Route)
Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...
Module A 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 ...
Module C (Jun 15)_Question
Module C (Jun 15)_Question Module C (June 2015 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 argu ...
Module B (Jun 15)_Question
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 ...
er-rmu-ap-uic
北京师范大学—香港浸会大学联合国际学院会计学专业课程学生/毕业生入读QP之学科规定(2011) QP课程学科范畴大学学科名称(必修) 单元A -财务汇报Financial Reporting Principles of Accounting I (ACCT2010) Principles of Accounting II (ACCT2020) Intermediate Accounting I ( ...
er-rmu-ap-uic
北京师范大学—香港浸会大学联合国际学院会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 单元A -财务汇报Financial Reporting Principles of Accounting I (ACCT2010) Principles of Accounting II (ACCT2020) Intermediate Accounting I (ACCT304 ...
calendar
JULY 2008 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 fu ...
pubforsale_form3_10
Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
ETS_Module B
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Order 862C_name removed
1 Proceedings No: D‐13‐0862C IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respo ...
Circular_BrIG151205
Mini Bridge Tournament 2015 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 ...
jf_sep
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
Circular_BRIG150912_v2
Mini Bridge Tournament 2015 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 ...
jf_jul
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
150721
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150811
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 ...
jf_aug
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jul_o
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jun
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
150707
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 ...
150623
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
kp_may
KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...
150519
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150609
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 ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
20150528_ETSII_D
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dd_160729old
Dear members, The July dance dinner will be held on Friday, 29 July 2016 at 7:00 pm at 百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here ...
dd141017
Dear members, The October dance dinner will be held on Friday, 17 October 2014 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...
newbooks-apr
New Books in Library (Apr 2014) Auditing Title /Author: Internal Control : integrated framework /COSO ISBN: 9781937352387 (set) Publisher: American Institute of Certified Public Accountants Year: 2013 ...
S090107A
Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...
S090107A
Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...
AASC Minutes / Meeting Summaries
2015 December October September July June May April February
FRSC Minutes / Meeting Summaries
2015 December November September July June May March February
Module B (Jun 17)_Answer
Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...
1148F_DC Order_edited
BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...
i2c_fct
23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance ...
i2c_itax
23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments Co ...
i2c_15cl
3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...
i2c_ifrs15_1
3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...
ar-lucky-draw
Lucky draw for online payment or bank autopay Online payment by VISA or MasterCard is a quick and easy way to settle your subscriptions. In order to encourage usage of this efficient payment method, m ...
Example Reports for Auditors and Companies
(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...
bpubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
pub_form8&1&6
pub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Pu ...
bpub_form8&1&6
bpub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ P ...
pr-20171009-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...