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 ...

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 ...

Website_BCC2018_PRC_Leaflet

(86) 020-38922362 bcc_prc@hkicpa.org.hk 中文: www.hkicpa.org.hk/bcc2018_prc (852) 2287 7463 bcc@hkicpa.org.hk ENG : www.hkicpa.org.hk/bcc2018

171128_何鐵文 蘇漢章 梁樹賢會計師行有限公司

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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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

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 ...

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 ...

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 / ...

HK_Smart_tips_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Smart tips from winning teams 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Sma ...

355

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 October 2015 at 8:30 a.m. Board Room of the Hong Kong Insti ...

Module D LP Summary of Changes 2015

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

aml2015

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

aml2015-1

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

QPGraudate201506

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 15.doc 19 August 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn t ...

wam150522

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 ...

apm150522

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 ...

wam150302

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 ...

Restructuring and Insolvency-related Submissions

The following list links to the more significant submissions of the Hong Kong Institute of CPAs on insolvency matters since 25 September 2001. Date of Submissions Subject 21 October 2024 The Judiciary ...

1049_PRC_CF2016_Flyer_online

www.hkicpa.org.hk/cfgz2016 參展商eunisliu@hkicpa.org.hkPRC_1049_151127 (按機構英文字母排列) 參與影子計劃之機構www.hkicpa.org.hk/cfgz2016

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

ETS_Module D

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 sho ...

ETS_Module D

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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 ...

50 decision on costs - FINAL_758C

Page 1 Proceedings No. D-12-0758C BETWEEN Registrar of the HKICPA COMPLAINANT And The 1st Respondent 1st Respondent The 2nd Respondent 2nd Respondent The 3rd Respondent 3rd Respondent DECISION ON COST ...

Module C_Part 2_Finalized

AGENDA Change in Auditor Quality Control Responses to assessed risk www.corexams.com 3 Presented by Phei Koid CHANGE IN AUDITOR Code of Ethics Section 210 Section 440 Section 441 www.corexams.com ...

Module C_Part 2_Finalized

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ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

ITIG150716

Speaker Mr. Michael Gazeley Managing Director, Network Box Corporation Ltd. Chair Mr. Victor Tan Co-Convenor, ITIG Organizing Committee Date & Time 16 July 2015, Thursday 1:00 p.m. – 2:00 p.m. Ven ...

ITIG150716

Speaker Mr. Michael Gazeley Managing Director, Network Box Corporation Ltd. Chair Mr. Victor Tan Co-Convenor, ITIG Organizing Committee Date & Time 16 July 2015, Thursday 1:00 p.m. – 2:00 p.m. Ven ...

jazz_jan

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

Circular_GIG1512_rv

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

bls-oct

1102_20150930 CPD Seminars – Business Leaders Series (October 2015) Starting from October 2015, the Institute is launching the Business Leaders Series of seminars to feature business leaders inside an ...

MBIG150909

Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...

MBIG150909

Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...

PICIG150528

Speaker Ms. Maureen S.Y. Fung General Manager (Leasing), Sun Hung Kai Properties Group Founding Chairman, Institute of Shopping Centre Management, Hong Kong Chairperson Ms. Phoebe Lai Member, PICIG ...

PICIG150528

Speaker Ms. Maureen S.Y. Fung General Manager (Leasing), Sun Hung Kai Properties Group Founding Chairman, Institute of Shopping Centre Management, Hong Kong Chairperson Ms. Phoebe Lai Member, PICIG ...

Circular_1501_rv

Bridge Training Course – Better Bidding for Beginners The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick ...

Disciplinary proceedings in progress_amendment on 31 Mar 2017

Disciplinary proceedings in progress as at 1 March 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 C ...

Disciplinary proceedings in progress as at 18 Jan 2017

Disciplinary proceedings in progress as at 18 January 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...

Disciplinary proceedings in progress as at 30 Dec 2016

Disciplinary proceedings in progress as at 30 December 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Ju ...

tue151124

TUE session on Accounting for Share-Based Payment Awards Under IFRS/HKFRS 2 Date 24 November 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Que ...

f151009

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 6 October 2015, please email to: tls@hkicpa.org.hk Hong ...

Cir_BP201509

Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...

Flyer_QAF150915

Date 15 September 2015 (Tuesday) 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 Direc ...

soft_skills_article_of_aplus_2014_april

Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. July 2015 Added values QP shapes the sort of professional, adaptable graduates that TMF (Hong Kong) Limited needs. About the employer ...

Circular_SRCN2015_v2

Sports & Recreation Club Night 2015 Time for fellowship at the upcoming SRC Night! The annual Sports and Recreation Club Night will be held on Friday, 10 July at Telford Recreation Club (德藝會), Kow ...

tue1508

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 ...

Overview of Mentorship Programme_v6

Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring CPAs the opportunity to learn from experi ...

Circular_BT150523

CPA Bridge Tournament 2015 Date Saturday, 23 May 2015 Time 2:00 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. No. of players Min. ...

aptitude-test-form

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

Overview of Mentorship Programme_v5 (rv)

Overview of Mentorship Programme_v5 (rv) Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...

Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

PR_20201012_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 12 October 2020) A Disciplinary ...

1049_PRC_CF2016_Flyer_160302

你的成功之路活動詳情及網上註冊：(按機構英文字母排列) 參展商www.hkicpa.org.hk/cfgz2016 eunisliu@hkicpa.org.hkwww.hkicpa.org.hk/cfgz2016

Final_results

CPA Basketball Competition 2015 The CPA Basketball Competition 2015 concluded with Team PwC Phantom clinching the championship. 11 teams participated in the competition between 9 May – 8 August 2015. ...

Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

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 ...

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

20152H

Library & Study Room opening hours during examination period Examination Period: 17 November 2015 (Tuesday) – 27 December 2015 (Sunday) Library Study Room Monday -Friday 0900 -2200 Saturday 0900 - ...

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 ...

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

FE (Jun 15) Paper II_Answer

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FE (Dec 15) Paper II_Question

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Prize_Winner

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) School Name (Chin ...