D-09-0410O

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

order-reasons-0919

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

BMIG_1511practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 November (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Novembe ...

techwatch5-2

Auditing and Assurance Standards Committee Due Process For The Development of Local Practice Notes/Guidance Project initiated Project approved by AASC Exposure Draft endorsed by AASC Exposure Draft ap ...

w141005j

HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control (re-run) Programme Code: W141005J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in ...

Taiyiuwah

IN THE MATTER OF a complaint against TAI YIU WAH, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Insti ...

Comment letters

Comment letters IASB Exposure Draft of Conceptual Framework for Financial Reporting: The Reporting Entity

Comment letters

Comment letters IASB Exposure Draft of Conceptual Framework for Financial Reporting: The Reporting Entity

submission-deadline

(Revised in Aug 2024) Deadlines for Submission of Applications in 2024/25 The Institute’s Registration Committee, which deals with applications for membership and international affiliates has set the ...

20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

976r8_SET_TeacherExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...

update300

i Update No. 300 (Issued 25 September 2023) This Update relates to the following publications: 1. Lack of Exchangeability (Amendments to HKAS 21 The Effects of Changes in Foreign Exchange Rates) The a ...

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

Module B Learning Pack Errata - 5th Edition November 2015

HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...

Module B Learning Pack Errata - 5th Edition November 2015_1

HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...

Error and correction pg 530 Pg 531 for website

Error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fina ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

130628

PAIB Seminar on COSO’s Updated Internal Control – Integrated Framework About the topic COSO, the Committee of Sponsoring Organizations of the Treadway Commission, issued an updated version of its wide ...

Circular_1203

Bridge Training Course The Bridge Interest Group is going to conduct a series of training course intended for novice players who are interested in honing their skills. Beginners who do not know the ga ...

tig110727

Transfer pricing – Understanding fundamental concepts and dealing with practical issues About the topic Kari Pahlman, Head of Asia Pacific Global Transfer Pricing Services, KPMG, and Kimberley Webb, M ...

1009trainingclass_final

Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...

AIG Training Class - Final

Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...

0505

Financial Reporting Standards Committee Meeting summary – May 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 May 2005. Members of the Committee present were: Messrs. ...

FRSCMS-May

Financial Reporting Standards Committee Meeting summary – May 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 May 2005. Members of the Committee present were: Messrs. ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

0623-1

IN THE MATTER OF a complaint against [the Respondent, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong I ...

nov_dec

Latin/Ballroom Dance Class Date & Class Date Samba – Elementary I (Tuesday) Tango – Elementary I (Thursday) 1. 2 November 2010 18 November 2010 2. 9 November 2010 25 November 2010 3. 16 November 2 ...

compar_ June16

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

apm_egmcl

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DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

Appendices

132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...

SwimmingClass_Nov2018Form

Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner -For members who are non-swimmers or have very rudimentary swimming skil ...

wpe_ feb

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

Subscription to Mainland Accounting and Tax Publications

Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...

131030

Enforcement of PRC assets – taking control About the topic The enforcement of judgments in the PRC has often been considered challenging and unpredictable, with many encountering difficulty along the ...

131030

Enforcement of PRC assets – taking control About the topic The enforcement of judgments in the PRC has often been considered challenging and unpredictable, with many encountering difficulty along the ...

20121122_ModuleD_Case

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Application Form 2022 Internationalorg v2docx

Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...

Application Form - 2022 International_org v6

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

BMIG_1407practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 2 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 4 July (Fri) 9:00 – 11:00 p.m ...

2022

webcasts Item Date of issue Title -11 9 December E-learning: Climate-related implications on financial reporting (1.5 CPD hours) 2022-10 21 November 2022 E-leaning: Interaction between Risk-Based Cap ...

c160408j

HKICPA/ICAEW joint conference: The Next 25 Years Programme Code: C160408J Date Friday, 8 April 2016 Time 9:00 a.m. – 2:00 p.m. (Registration starts at 8:30 a.m.) Venue Hong Kong Institute of CPAs, 27/ ...

Results_All

Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...

minutes208

1 Minutes of the 208th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 November 2013 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

slides_ck_cho

•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...

tue2qdec

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

tue_octdec

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

tue12_1q

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

20112_MA_Comparison

December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...

Exposure Draft 2011

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 22 December 2011 Invitation to Comment on IASB Exposure Draft of Transition Guidance (Propo ...

brecord2

L:\PAT\HOMEPAGE\sample.DOC S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that th ...

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

0427agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 27, 2018 Time: 9am Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...

BMIG_1710

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 11 Octob ...

2020

Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...

compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

20141028_MPS_B_S2

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Module 11 - Financial Reporting

This module enables students to develop a thorough understanding and the ability to apply the appropriate principles and practices of financial reporting, including professional accounting standards, ...

Taxation

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i120625

"The Journey: Where are we in the professional landscape?" The June 2012 breakfast gathering for our senior members will be held on 25 June. Past President Eric K.C. Li will be our host and ...

i120425

Perspectives on China's future development The April 2012 breakfast gathering for our senior members will be held on 25 April. Past President Eric K.C. Li will be our host and Mr. Tim Lui, tax par ...

pubforsale_coursenotes-aug

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 30 Jul 10 Ho ...

070927

e Financial Services Interest Group (FSIG) Lunch Seminar MPF Updates Speaker Mr. Saxon Weng, Senior Manager, Liaison Unit Mandatory Provident Fund Schemes Authority Chairman Mr. Leo Lee, Member of FSI ...

070927

e Financial Services Interest Group (FSIG) Lunch Seminar MPF Updates Speaker Mr. Saxon Weng, Senior Manager, Liaison Unit Mandatory Provident Fund Schemes Authority Chairman Mr. Leo Lee, Member of FSI ...

070927

e Financial Services Interest Group (FSIG) Lunch Seminar MPF Updates Speaker Mr. Saxon Weng, Senior Manager, Liaison Unit Mandatory Provident Fund Schemes Authority Chairman Mr. Leo Lee, Member of FSI ...

legal-eng

Suspicious Transaction Reporting Drug Trafficking (Recovery of Proceeds) Ordinance, Cap.405, section 25A(1) Organized and Serious Crimes Ordinance, Cap.455, section 25A(1) United Nations (Anti-Terrori ...

Withdrawal

Updated Jun 2020 Application Form Withdrawal from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropr ...

jazz_july

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 ...

jazz_mar

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 ...

line_dec

Line dance class Date & Class Date Line Dance (Tuesday) 1. 25 November 2014 2. 2 December 2014 3. 9 December 2014 4. 16 December 2014 Time 7:30 pm – 8:30 pm Instructor Mr. Jacky Chu Venue Jacky Da ...

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 footwo ...

jazz_may

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 footwo ...

hp_mar2

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

hp_jan

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

...

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 ...

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...