Booklet
Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...
HKICPA_Booklet_ITCONF2018_FINAL
Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...
ITConference2018
Page 1 of 5 About the conference Artificial intelligence, automation, cloud accounting, making tax digital, all are transforming the accountancy and advisory profession, and by extension, create huge ...
SCPD18091401_handout
Overview of Venture Capital/Private Equity Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 14 September 2018 Disclaimer The materials of thi ...
Module A_Preseen_20182
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faqs12it
Page 1 of 5 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...
Disciplinary proceedings in progress as at 11 June 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
inroadmap
HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...
inroadmap_old
HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...
HKICPA_NGO Workshop27April2018_Final
Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...
hk-law
(Revised in Dec 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...
MPS_C_PartI
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 ...
hk-law-old
(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...
FCPD17062601_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
PPT_final_170621-Version 2
Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...
D-15-1006H_DC Order_11 May 2017_Edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
Module A _Dec 16_Question
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D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
Exam Technique Seminar_Module B_20161027_for student
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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 ...
FSnAR
"CPAs for NGOs" social responsibility programme Implications and interpretation of financial statements and auditor's report Presented by: Jacky Lai, Partner, Assurance, Ernst & Youn ...
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 ...
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 ...
07
Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...
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 ...
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Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
AML_FAQ_4.5.2015
Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...
AML_FAQ_4
Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...
20150415_SharingForum_MB
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A_Preseen_Jun2015_v2
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 ...
A_Preseen_Jun2015
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 ...
QP exam sharing forum_MD_Upload
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QP exam sharing forum_MC_Upload
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021 ipvoice_RIF Article - CMED
1 Jurisdiction in Cross-Border Insolvency and the Importance of Local Creditors Jose-Antonio Maurellet, Des Voeux Chambers Justin Ho, Temple Chambers Introduction In recent years, the Hong Kong Courts ...
Module A Dec 2014
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 ...
HKICPA 2014 Bridge Tournament
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
Module D 20140430 upload
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131119p
Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...
i2c_sme13
19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...
Module A Preseen
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 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 ...
process-review-report-2013
Review ReportIn January 2013, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public Accountants2Hong Ko ...
Module D WS2 Student Notes
Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...
ethics-suspected-illegal-act-lunch-forum
Seminar on Proposed Amendment to the Code of Ethics IESBA Exposure Draft on Responding to a Suspected Illegal Act 18 October 2012 YOUR HOSTS Ambrose Wong Manager, Standard Setting HKICPA 1 Simon Riley ...
AMLB1 supplement
Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin May 2012 Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Combating money laundering ...
1128-1
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
iaps-1000-auditing-comples
By e-mail 11 February 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...
article
December 2009 bringing unique focus to industry and business issues 1 Asia Aluminum vs FerroChina – A Tale of 2 PRC Restructurings Stakeholder recoveries Whilst the groups were similar in size, nature ...
FR_Forum08_Flyer
Date Wednesday, 15 October 2008 Time 2:30 p.m. – 6:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...
FR_Forum08_Flyer
Date Wednesday, 15 October 2008 Time 2:30 p.m. – 6:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...
FR_Forum08_Flyer_4th-080922
Date Wednesday, 15 October 2008 Time 2:30 p.m. – 5:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...
presentation
1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...
presentation
1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...
company
DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...
techwatch57
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 ...
Sept06
-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2006 The Auditing and Assurance Standards Committee (Committee) met on 27 September 2006. Members present at the meeting were ...
0604
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
FRSCMS-Apr
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
ed8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
ED-IASB-ED8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
TUE_Fryer_sep05
What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...
TUE_Flyer_sep05
What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...
hksa501
AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS 1 ED/HKSA 501 HONG KONG STANDARD ON AUDITING 501 AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financ ...
hksa501
AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS 1 ED/HKSA 501 HONG KONG STANDARD ON AUDITING 501 AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financ ...
04b
Cover Story 32 THE HONG KONG ACCOUNTANT AUGUST 2003 Once upon a time it was thought that it was virtually impossible to sue an accounting practice for negligence. Like all wishful thinking, this notio ...
ED03-pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
iasb-ed1
-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...
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 (Dec 2011)_Question
Module A (Dec 2011)_Question Module A (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...
Module A (Dec 14)_Question
Module A (Dec 14)_Question Module A (December 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 argumentat ...
Module A (Dec 14)_Question_Revised
Module A (Dec 14)_Question_Revised Module A (December 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 ar ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
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 B (Jun 16)_Question
Module B (Jun 16)_Question Module B (June 2016 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 B (Jun 14)_Question_1
Module B (Jun 14)_Question_1 Module B (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 argumentatio ...
Module B (Jun 14)_Question
Module B (Jun 14)_Question Module B (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 ...
Module C (Dec 12)_Question_4
Module C (Dec 12)_Question_4 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question_3
Module C (Dec 12)_Question_3 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question
Module C (Dec 12)_Question Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module C (Dec 12)_Question_2
Module C (Dec 12)_Question_2 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module C (Dec 12)_Question_1
Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...
Module B (Dec10)_Question_1
Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module D (Jun 13)_Question
Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Module C (Jun 12)_Question
Module C (Jun 12)_Question Module C (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
Module B (Dec10)_Question
Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module A (Dec 14)_Question_Revised_1
Module A (Dec 14)_Question_Revised_1 Module A (December 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 ...
Module B (Jun 14)_Question_R
Module B (Jun 14)_Question_R Module B (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 argumentatio ...
Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
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 ...
Module B (Jun 16)_Question_1
Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
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 ...
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 ...
TechWatch203
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 ...
cl6_rf
1 Comments on IASB Request for Information -Post-implementation Review of IFRS 10 “Consolidated Financial Statements, IFRS 11 “Joint Arrangements” and IFRS 12 “Disclosure of Interests in Other Entitie ...
ms_sir
Page 1 of 6 Meeting with Investment Circular Reporting Sub-Committee (via video-conference) Date: 4 February 2021, Thursday Time: 2:00 pm – 4:15pm IASB Discussion Paper on Business Combinations under ...
FE (Dec 14) Paper II_Question_Revised
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