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 ...
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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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 ...
PICIG150911
Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...
PICIG150911
Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...
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 ...
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 ...
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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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 - ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
1283_17July2018_DC order edited
IN THE MATTER OF A Complaint made under Section 3400 and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the . FAO") and referred to the Disciplinary Committee under Section 33( ...
jf_oct
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
Circular_SC2015_v3_1
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 ...
CFIG150916
Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...
CFIG150916
Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...
cfw150612
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...
150113
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 ...
P293
Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...
ACL
Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...
i2c_ias1028
14 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 Com ...
i2c_ias19
19 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settle ...
BRIGE_practice schedule_1510
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1509
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1508
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1507
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1506
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1505
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1504
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1501
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
Reply_Slip
To: The Management Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong (Fax No.: 2147 3293 or email: theresachoi@hkicpa.org.hk) Reply Slip ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
170411_Cocktail (BJ&SH)_Flyer_1
170411_Cocktail (BJ&SH)_Flyer_1 Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F ...
170421_Cocktail (BJ&SH)_Flyer
170421_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F, ...
170411_Cocktail (BJ&SH)_Flyer
170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
170327_Cocktail (BJ&SH)_Flyer
170327_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
ed_1509
Exposure Draft ED/2015/9 November 2015 Comments to be received by 18 March 2016 Transfers of Investment Property Proposed amendment to IAS 40Transfers of Investment Property (Proposed amendment to IAS ...
Module A (Jun 15)_Question_v2
Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module A (Jun 15)_Question
Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module C (Jun 16)_Question
Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
FE December 2015 Paper I Panelists' Report_Final
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