w091128as
Analysing Annual Reports from an Investor’s Perspective: Workshop (Part 1) Programme Code: W091128AS Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practit ...
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Latin/Ballroom Dance Class Date & Class Date Foxtrot – Elementary I (Tuesday) Rumba – Elementary II (Thursday) 1. 10 November 2009 12 November 2009 2. 17 November 2009 19 November 2009 3. 24 Novem ...
foxtrot-rumba
Latin/Ballroom Dance Class Date & Class Date Foxtrot – Elementary I (Tuesday) Rumba – Elementary II (Thursday) 1. 10 November 2009 12 November 2009 2. 17 November 2009 19 November 2009 3. 24 Novem ...
091029Islamic Finance
Supporting organisation Host Supporting organisation Islamic Finance CPD point(s) : The Law Society of Hong Kong : 2.5 points The HKICPA : 2.5 hours The HKICS : 2.5 points Citing figures from Zawya.co ...
091029Islamic Finance-v1
Supporting organisation Host Supporting organisation Islamic Finance CPD point(s) : The Law Society of Hong Kong : 2.5 points The HKICPA : 2.5 hours The HKICS : 2.5 points Citing figures from Zawya.co ...
S091020S
Exchange of Tax Information is Coming – What does it mean for you? Programme Code: Speakers Ms Jacqueline Shek, Tax Partner, Baker & McKenzie Hong Kong Ms Shek’s practice focuses on Hong Kong and ...
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Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
tango-cha
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
FRAA_03
1 Dear members, This series of alerts from the Institute's Standards and Quality division is intended to draw members’ attention to topical financial reporting and auditing issues that should be g ...
537_CPD_Free_seminar_Flyer
The global financial crisis has a significant impact on the world economy and Hong Kong professionals. The Institute aims to support members and is holding a series of free seminars, so that our membe ...
YMSC090103
The Institute is proud to present Mr. Tsang Chung Wing (曾仲榮), Deputy Chief Editor and Chief Leader Writer of Hong Kong Economic Times, to talk to our members on the global financial tsunami and recess ...
081215
Corporate Finance Interest Group (CFIG) Lunch Seminar – “Issues in the valuation of financial instruments” Panelists Mr. Keith C.C. Yan, Managing Director, Grant Sherman Appraisal Limited. Mr. Eugene ...
081215
Corporate Finance Interest Group (CFIG) Lunch Seminar – “Issues in the valuation of financial instruments” Panelists Mr. Keith C.C. Yan, Managing Director, Grant Sherman Appraisal Limited. Mr. Eugene ...
FR-Forum2008-withER
Financial Reporting Forum on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation 1 Date Thursday, 18 December 2008 Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Training Centre, 2 ...
FR-Forum2008-withER
Financial Reporting Forum on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation 1 Date Thursday, 18 December 2008 Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Training Centre, 2 ...
RC-AppForm200809
(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...
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Non-Hong Kong Degree Holders -1 -Student Registration Requirements for Applicants with Non-Hong Kong Degrees Introduction This sheet provides information on student registration requirements and proce ...
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Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
AppForm_RC
(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...
0712
-1 -Auditing and Assurance Standards Committee Meeting Summary – December 2007 The Auditing and Assurance Standards Committee (Committee) met on 18 December 2007. Members present at the meeting were: ...
ISA800
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
annex1app1_e
Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enterprises and Hong ...
0709
-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...
0707
-1 -Auditing and Assurance Standards Committee Meeting Summary – July 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 July 2007. Members present at the meeting were: Carlson ...
0705
-1 -Auditing and Assurance Standards Committee Meeting Summary – May 2007 The Auditing and Assurance Standards Committee (Committee) met on 22 May 2007. Members present at the meeting were: Carlson To ...
calendar
May 2007 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 fun ...
ToR07
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ACCOUNTANCY ACCREDITATION BOARD Terms of Reference The Accountancy Accreditation Board reports to the Council for matters pertaining to academic a ...
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Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...
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November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...
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1 Code on Disclosure For MPF Investment Funds – Example Report on the Calculation of the Fund Expense Ratio Under the Code on Disclosure For MPF Investment Funds issued by the Mandatory Provident Fund ...
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Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...
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bb
-1 -By fax and by post (Fax no. 2878 7127) Our Ref.: C/EXPB, M6780 14 December 2001 Mr. Arthur Yuen, Executive Director (Banking Policy), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong ...
030312
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EGM responses
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Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID / Password (International Affiliates)’ screen to retrieve your Login ID and Password if you acquire or ...
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1ms
Page 1 of 3 SUMMARY OF MEETING WITH SMPC TECHNICAL ISSUES WORKING GROUP IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 13 September 2018 Time: 9:30 am – 11:30 am V ...
4ms
Page 1 of 3 MEETING SUMMARY OF HKICPA ROUNDTABLE DISCUSSION WITH INVESTORS AND OTHER USERS OF FINANCIAL REPORTS IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 1 No ...
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24 January 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") ...
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Appendix 附錄Page 1 of 3 Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance and ESG Awards 2021 -Winner List 「最佳企業管治及ESG大獎2021」得獎名單A. Most Sustainable Companies /Organi ...
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The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...
Letter from the Chief Executive Registrar
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EC20231208260
1 Minutes of the 260th meeting of the Ethics Committee held on Friday, 8 December 2023 at 10:00 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
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i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
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Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
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November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
DP-FairValueMeasurements-PII
November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
2015
Date of submissions Subject 16 October 2015 SAT consultation on the implementation of Special Tax Adjustments Chinese English 24 August 2015 Inland Revenue (Amendment) (No.3) Bill 2015 3 July 2015 Con ...
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Issue Number Issue Date No. 180 3 April 2020 No. 179 6 March 2020 No. 178 7 February 2020 No. 177 17 January 2020 No. 176 3 January 2020 No. 175 19 December 2019 No. 174 6 December 2019 No. 173 15 Nov ...
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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 ...
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What are the procedures in applying for membership What are the procedures in applying for membership? Applicants are required to submit a completed membership application form (form R-3) with relevan ...
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H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
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i Update No. 242 (Issued 27 July 2020) 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 Re ...
HKABE_2017-18_ Paper 2A
Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...
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Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
976r11_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
976r11_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
sss may-july
1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
20150415_SharingForum_MD
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wks15q1_old
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
tfaq_auditfs
1 Technical FAQ on Audit of Financial Statement This Technical FAQ, which is based on the facts and assumptions supplied, is intended for general guidance only and is subject to the HKICPA Staff Polic ...
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1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
tls345
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Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
Module A _Dec 13_Answer_1
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...
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Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
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Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
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Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
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Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Ltr-091127
By email and by post 27 November 2009 Our Ref.: C/CFC, M66963 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...
techwatch63
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ISA700_705_706_800_805
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
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December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...
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December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...
IR_CIMA_faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...
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TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
ED_Accounting_Guideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
Module D (Dec 11)_Answer
Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...
Module D (Dec 11)_Answer_1
Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...