Reference_2015_Full_Report_Eng

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

20141015_MPS_B_S1

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hkas12024

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

Flashcard_Module B(5th edition)

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ETS_Module_A

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_A

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Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

20121122_ModuleD_Case

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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 ...

Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

...

TechWatch209

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

FE_Exam Panelist report_Jun 18_PI_Final

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Circular_BRIG170916_1

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG160910

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

1171_PD_Seminar_InternalControlSeries_Final

HKICPA Seminars – Internal Control Series (September 2016) 1171_20160729 The Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (" ...

Circular_SNIG1607_v2

Snooker League 2016 To allow CPA snooker players to gain match experience and promote fellowship among members, Snooker Interest Group (SnIG) is organizing a 3-day Snooker League (mixed league) in Jul ...

cfs-sep-nov

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...

its-May-Jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...

Circular_BRIG160611_v2

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Circular_SGIG1603

Singing Technique Classes The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ...

tue16

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

tfp150907s

HKICPA seminar: Hong Kong as Corporate Treasury Centre and Intellectual Property Hub Programme Code: TFP150907S The proposals announced by the HKSAR government in its 2015/16 Budget aim to provide a m ...

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, ...

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

Flyer_SGIG1505-08

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a Mini Concert at the end for students to gain stage experience. If ...

reasons-order-1002

Proceedings No.: D-11-0640C 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 ...

PSS_Flyer_Photography_Annual Party_20141207

PoIG Annual Gathering The Photography Interest Group (PoIG) invites you to join its home-feel party in December which includes tutorial sessions and a BBQ dinner. Friends and family members are welcom ...

Module A _Jun14_Question

Module A (June 2014 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 and appropriate presentatio ...

Module A _Jun14_Question_1

Module A (June 2014 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 and appropriate presentatio ...

aug

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

order-1002

1 Proceedings No.: D-11-0640C 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 S ...

s130815f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

s130503f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

130510

Mainland companies converting B-shares into H-shares to list in Hong Kong About the topic As a result of the relaxation of the rules and regulations on the listing of PRC incorporated enterprises outs ...

s130312f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

s121105f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

s120831f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

s120608f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

tue03pe0412

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 ...

s120309f

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

0119-1

Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

wlb_Insert_170111

*迎新禮品之換領條款及細則: 1.迎新禮品只適用於2011年7月31日或以前成功申請永隆聯營卡主卡的客戶(不適用於申請附屬卡或過去6個月內曾取消任何永隆信用卡或聯營卡之客戶)。2.主卡持卡人須於發卡日期起首兩個月內，憑新卡累積簽賬滿HK2,800或以上，可獲贈迎新禮品Panasonic西施電飯煲、Panasonic吸塵機、Siemens室內無線電話或永隆信用卡簽賬積分60,000分。3.迎新禮品於 ...

sc_marathon_training

Standard Chartered Hong Kong Marathon -Training Programmes -(revised on 28 Oct 2010) The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of r ...

detail-competency-framework

SD (Insolvency) – Detailed Competencies Technical Competencies It is expected that all applicants of SD (Insolvency) should be able to demonstrate their attainment of all the core technical competenc ...

ED7_Improving_Disclosures_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 December 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

Kingsway_form

Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...

TUE_Flyer_Aug06

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

Apr06

Auditing and Assurance Standards Committee Meeting Summary – April 2006 The Auditing and Assurance Standards Committee (Committee) met on 25 April 2006. Members present at the meeting were: Carlson To ...

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

FRSCMS-Nov

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

0501

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

FRSCMS-Jan

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

securitiesandfuturesbill

-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...

The Real Estate Developers Assn 30-Aug-02

30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...

280302-letter

-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...

280302-letter

-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...

s120521s & s120725

s120521s & s120725 Investments in Biological Assets Programme Code: S120521S S120725 The seminar will discuss: The recent investment trend in biological assets The reasons why biological assets ...

Application Form - HK (Published)

Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...

D_WK2_Guidance Notes (Dec10)_1

D_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

D_WK2_Guidance Notes (Dec10)

D_WK2_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

D_WK2_Guidance Notes (Dec10)_2

D_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

Panelists_Report_Mod_A_(Dec_17)_Final_2

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Panelists_Report_Mod_A_(Dec_17)_Final

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Panelists_Report_Mod_A_(Dec_17)_Final

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Panelists_Report_Mod_A_(Dec_17)_Final_1

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602nd_191210

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Mobile Medical til 31 Mar 2025 ENG

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD *Wellcome Supermarket coupon will be redeem at the Gift Centre (Mongkok District) in 1 month via Whatsapp notice. Included Report Explanation 1 Time -Pleas ...

Contingency measures for the June 2020 Session of the QP

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Past Events (2019)

Past Events (2019) Date Topic Nature of Activity 14 Dec 2019 HKICPA Anti-Money Laundering Workshop (Rerun - Cantonese) Workshop 13 Dec 2019 Anti-Money Laundering and Counter-Financing of Terrorism Sem ...

Module D DI

Student Handbook Qualification Programme (February 2018) 52 Module D (Taxation) Development Indicators Workshop 1 Yes – Green Light (Demonstrated) No – Red Light (Not Demonstrated) General The student ...

Module C DI

Student Handbook Qualification Programme (February 2018) 50 Module C (Business Assurance) Development Indicators Workshop 1 Yes – Green Light (Demonstrated) No – Red Light (Not Demonstrated) General T ...

Module B DI

Student Handbook Qualification Programme (February 2018) 48 Module B (Corporate Financing) Development Indicators Workshop 1 Yes – Green Light (Demonstrated) No – Red Light (Not Demonstrated) General ...

Module A DI

Student Handbook Qualification Programme (February 2018) 46 Appendix A: Development Indicators for Each Module Module A (Financial Reporting) Development Indicators Workshop 1 Yes – Green Light (Demon ...

Circular_TTC2017_rv

CPA Table Tennis Competition 2017 Date Time Events First match day: 13 August 2017 Sunday 1:30 to 7:30 p.m. Men’s Singles & Men’s Doubles up to quarter-finals Second match day: 27 August 2017 Sund ...

e-resources

New e-Resources (May 2018) New ebooks Title : Multinational Companies in China : Navigating the Eight Common Management Pitfalls Author(s): Xin Guo and Frank T. Gallo Publisher: Emerald Year: 2017 Cal ...

Order_713P

1 Proceedings No.: D-12-0713P IN THE MATTER OF A Complaint made under Sections 34(1)(a) and 34(1AA) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) BETWEEN The Registrar of the Hong Kon ...

Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

Flyer_Dec16_MPS v

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

Briefing_on_Elections_Ordinance_flyer

Event Code: COMM160711 Briefing session on Elections (Corrupt and Illegal Conduct) Ordinance ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: Th ...

COMM160711

Event Code: Briefing session on Elections (Corrupt and Illegal Conduct) Ordinance ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: The Legislat ...

Terms of Engagement for Speakers_v2

Continuing Professional Development Programme Terms of Engagement for Speakers 1. Continuing Professional Development ("CPD") events are normally held on weekdays' evenings at the HKICPA ...

D - DI Blank Form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...

s140617f

HKICPA/ICAEW joint seminar: Economic Insight -Greater China Q2 2014 Programme Code: S140617F The ICAEW Economic Insight: Greater China, is a quarterly economic forecast for the region prepared directl ...

rba_terms_publication

1 Our Ref.: C-13-0802C In the matter of the complaint against Ho Kei Him, Calvin, a certified public accountant (Membership no. A35380) ("Respondent") Terms of Resolution by Agreement Upon r ...

rba-terms-publication

Our Ref.: C-13-0802C In the matter of the complaint against Ho Kei Him, Calvin, a certified public accountant (Membership no. A35380) ("Respondent") Terms of Resolution by Agreement Upon rea ...

i2c_1214improve

17 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF ANNUAL IMPROVEMENTS TO IFRSs 2012-2014 CYCLE Comments to be ...

Regulations_2014

1 Qualification Programme ("QP") Scholarships Regulations Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified P ...

module-d-temp-assessment-form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...

module-d-temp-assessment-form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...

module-d-temp-assessment-form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...

module-d-temp-assessment-form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...

module-d-temp-assessment-form

Module D – Taxation Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Yes – Green ...