5gfitc
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 April 2018December 2021 This Circular is intended for general guidance only. The This Circular is inten ...
SMP_AML_0619
Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Internal Policies, Procedures and Contro ...
pr0815-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 26 August 2014) — A Dis ...
pn810_1
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
ab6
AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...
update207
i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...
i2c_cpimprove
5 November 2014 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) CONSULTATIO ...
june
1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minut ...
pn8101
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
hkas07
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
HKAS 7_2023
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
Strategic Plan 2023
Introduction 2 I Strategic Plan 2023 The annual review of the Strategic Plan has been undertaken by Council and it has been updated and refined based on a number of key factors and considerations. Man ...
Further reform of regulatory regime of accounting profession
As of 1 October 2022, the Institute’s responsibilities for the registration functions in relation to audit practitioners and practices, which include the issue of practising certificates and the regis ...
BCGA 2020 - The Awards 20th anniversary
List of winners and an online awards presentation 20th anniversary video series Result announcement media briefing on 2 December 2020 Press release List of winners and an online awards presentation: A ...
香港會計師的道德操守態度
概述香港會計師公會2021年道德操守調查的結果 香港會計師公會道德操守調查旨在深入了解香港會計師的道德操守態度,以及《專業會計師道德守則(修訂)》(下稱「守則」)(Code of Ethics for Professional Accountants (Revised))對其專業工作的表現有何幫助。 該調查於2019年首次進行,而最新的一次調查則於2021年12月至2022年1月進行,並訂立以下目 ...
面對COVID-19危機,企業應該如何良好溝通?
羅兵咸永道中國內地及香港地區人力資源合夥人Ewan Clarkson 新型冠狀病毒疫情造成的危機,不論在職業及個人層面上,徹底改變了許多人的日常生活。企業都希望作好準備渡過危機,不少公司由「照常營業」變成「求存」。羅兵咸永道中國的應對措施是迅速組成了應急委員會,以員工的健康、安全和福祉為先,務求積極主動作出一致的應對。我們着力支援我們的員工、客戶和社會以應對這種前所未有的挑戰。我們溝通的核心內容包 ...
2020年會計師的首要關注事項是什麼?
國際綜合報告理事會首席戰略官Jonathan Labrey 世界各地的企業都面臨着財務資料報告數據日益增加的壓力,香港亦不例外。然而,企業報告數據通常欠缺背景說明,也沒有剖析與企業的策略和商業模式的聯繫。 學術證據表明,採用國際綜合報告理事會(IIRC)提倡的綜合報告()方法,有助公司降低資本成本,吸引長期投資者並提升股價表現。 2019年11月,國際會計師聯合會(IFAC)敦促全球的監管機構和準 ...
求進思維如何有助於會計師超越自我和塑造未來?
香港會計師公會教育及培訓總監、公會會員王文傑 世界瞬息萬變,商業環境亦不斷變化。這種高速演變是由多種因素驅動,包括科技進步、推陳出新的商業模式、社會期望有所改變等等。這些變化對會計師的社會角色有着重大影響,對會計師亦有着更高的新期望。 會計師不再只是處理數字,還要提供分析和建議。在將來,分析人工智能得出的結果、識別問題的根本原因、提出不同的替代方案,以及向利益相關者清晰傳達資訊,將成為專業會計師不 ...
HKICPA advances recommendation for the government’s budget preparing for the recovery
(HONG KONG, 20 January 2021) Today, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) has announced its tax policy and budget proposals for 2021-22. Under the theme "Preparing fo ...
hkfrs-int6
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...
1_304
HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...
HKICPA finds 2019-2020 Budget reasonable amid challenges
(Hong Kong, 27 February 2019) Hong Kong Institute of Certified Public Accountants (HKICPA) believes that the 2019-2020 Budget shows the financial secretary (FS) adopting a fairly prudent approach to m ...
2 techsource
You don't have access right to view the details. Please login.
Module D Jun 2018Question
You don't have access right to view the details. Please login.
MC Jun 2018 Question
You don't have access right to view the details. Please login.
Aptitude Test
1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...
QP pre-entry education competency requirements for degree holders
13 QP pre-entry education competency requirements for degree holders (accountancy degrees and conversion programmes) Appendix I Hong Kong Institute of CPAs Information paper on Enhancements to the CPA ...
ms1209
Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 12 September 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FR ...
paper02a
1 P a g e RESTRICTED Submission date 20/07/2018 Potential implementation question During the May 2018 TRG meeting there was extensive discussion on Agenda Paper 5 on determining quantity of benefits ...
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 ...
582nd_180323
You don't have access right to view the details. Please login.
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 ...
Issue_11_180129
1 Forensic Update News from your forensics interest group -ForensIG Issue no. 11 (January 2018) Highlights In this issue, we feature: Membership Recent events Upcoming events Useful news and artic ...
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 ...
QPCAC2017_2nd_HK_Leaflet
Your golden chance to win • attractive cash prizes and QP fee waivers• internship at renowned organizations• QP learning pack for free The building blocks of success Qualification Programme (QP) Case ...
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_170626_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 ...
pr-20170314-tc_1
1 致:編採主任/新聞/財經版編輯會計界對下一任香港特區首長的期望(香港,二零一七年三月十四日) — 香港會計師公會今天公布會計界對下一任香港特區首長的期望,詳情如下: 1. 審計監管改革為香港建立堅固、獨立而公正的審計監管機制,務求機制在獲得國際認可的同時,切合本港情況,以增強香港作為國際金融中心的角色。在細節上,我們呼籲政府: 確保獨立監察組織內的查核、調查及紀律處分的功能分開。 確保獨立監 ...
27 Feb - Cap
Supporting organisation Host Supporting organisation Cap. 622 – Three Years On CPD point(s): The Law Society of Hong Kong : 3 CPD points The HKICPA : 3 CPD hours The HKICS : 3 CPD points Monday, 27 Fe ...
27 Feb - Cap. 622 v.3
Supporting organisation Host Supporting organisation Cap. 622 – Three Years On CPD point(s): The Law Society of Hong Kong : 3 CPD points The HKICPA : 3 CPD hours The HKICS : 3 CPD points Monday, 27 Fe ...
Exam Technique Seminar_Module B_20161027_for student
You don't have access right to view the details. Please login.
Reason for Decision Order 31 August 2015-final_D-13-0864-C
Reason for Decision Order 31 August 2015-final_D-13-0864-C 1 Proceedings No.: D-13-0864C IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance ( ...
sss_sept_v2
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
sss_sept_v1
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
Module A Pre-seen 20162
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 ...
sss_sept
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
crms-apr-jul
1136_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA member ...
order-1121P
1 Proceedings No.: D-12-0669P 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 under sect ...
mas-mar-apr
1130_20160201 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT ...
Dora Lee_on 23 Dec 2015_Level 1 and 2
Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...
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 ...
hkiod-oct
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...
corporate-brochure
1 secret ingredient of Hong Kong’s success The2 Title of book here ucc 1 ess ingredient Once a small fishing village on the edge of a vast continent, Hong Kong is now one of the world’s greatest inte ...
lec150702
課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書,其輝煌的藝術成就是千百年來中國書法的頂峰,王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂,第一期十五堂前期會有一些基礎筆法的學習,之後正式臨摹《蘭亭序》,後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂,每堂一個半小時,其課程詳情 ...
976r5_EandT_TeacherExpressOnline_150608
HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session) is ...
42nd-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
CFIG150309
中國併購活動前瞻及機遇座談會主題撮要2014年中國地區企業併購活動創歷史新高,交易量及交易金額均強勁增長,中國國內經濟日益成熟所帶來的持續行業整合是主要驅動因素。在中國宏觀經濟的發展狀況下,科技、消費相關產業和金融服務行業成為併購活動的重點行業,而房地產行業的併購交易金額繼續位列第一。國有企業和民營企業的海外併購活動數量和金額均顯著上升。國企繼續將投資重點放置於資源及能源板塊。其他大部份海外併購活 ...
CFIG150309
中國併購活動前瞻及機遇座談會主題撮要2014年中國地區企業併購活動創歷史新高,交易量及交易金額均強勁增長,中國國內經濟日益成熟所帶來的持續行業整合是主要驅動因素。在中國宏觀經濟的發展狀況下,科技、消費相關產業和金融服務行業成為併購活動的重點行業,而房地產行業的併購交易金額繼續位列第一。國有企業和民營企業的海外併購活動數量和金額均顯著上升。國企繼續將投資重點放置於資源及能源板塊。其他大部份海外併購活 ...
order-1121
Proceedings No.: D-12-0669P 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 under sectio ...
reasons-order-1028p
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
reasons-order-1028r
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
order-reason-1122
Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
Dora Lee_2014
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar 1 Dora Lee 15 November 2014 The Accounting and Business Management Case Competiti ...
QP exam sharing forum_MC_Upload
You don't have access right to view the details. Please login.
ipos-oct-nov
997r2_20141015 CPD Seminars – IPO Series (October to November 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English ...
Cross-straitsConference2014
-1 -從2006年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會由澳門會計專業聯會承辦,以「職業精神與職業判斷」作為主題,並對「會計師誠信及道德標準」、「會計師事務所持續發展與保證質量的平衡」及「更複雜經濟環境中會計師專業判斷的應用」等多個專題作出探討與交流。香港會計師公會將由會長陳錦榮先生率團前往澳門參與這項盛事,歡迎各位會員踴躍參加。研 ...
Form S2_School Block Enrolment Form with ETS form sample
香港會計師公會「企會財考試」-學校團體報名表格HKICPA Examination in BAFS -School Block Enrolment Form (只供本會填寫) (For office use only) 請用英文正楷填寫表格。Please print in Block Letters. Ref No. 1. 學校資料School Information 學校名稱Name of Sc ...
cbs-aug-sep
1000_20140826 CPD Seminars – Cross Border Series (August to October 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Fee (for e ...
lec140904
課程內容草書是一種充分發揮個性的藝術,它多變的筆法及章法,令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術,其草書清新儒雅,在二王的基礎上,創立了自己獨特的風格,在當今書法界名利相爭的現狀中,劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是,他還根據幾十年的教學經驗,總結出一套易懂易記易學的方法,讓書法初學者也能參與。劉老師今次開設的草書初級班(二),旨在讓學員對草書規則有一個 ...
President_message
Working towards optimal solutions to audit reform The audit regulation reform member consultation ended in January with strong support for the Council’s position. We are pleased with the results of th ...
Module D _Dec 13_Question_1
Module D (December 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 argumentation and appropri ...
Module D _Dec 13_Question
Module D (December 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 argumentation and appropri ...
LEC130613
課程內容中國書法是漢字的書寫藝術,有如中華文化般源遠流長,也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣,共分以下三個階段,各十八節課堂: 楷書:又稱正楷、楷體、正書或真書,是漢字書法中常見的一種手寫字體風格。其字形較為正方,不像隸書寫成扁形。在現代,楷書仍是漢字手寫體的參考標準。 行書:是在楷書的基礎上發展起源的,介於楷書、草書之間的一種字體,是為了彌 ...
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 ...
eapp-oct-dec2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
D-05-0110C_order_reasons
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
pr-20120118tc
1 致:編採主任/新聞/財經版編輯香港會計師公會二零一二至一三年度財政預算案建議: 協助家庭及提升商業競爭力建議包括多項措施,以穩定住屋市場和增強稅制的吸引力(香港,二零一二年一月十八日) 香港會計師公會今天發布財政預算案建議,呼籲政府推行更多措施,以回應社會對住屋的需要,並提升香港的國際競爭力。由於樓價依然高企,穩定樓價已成為香港最迫切需要之一。公會提議把居所貸款利息扣除的稅項減免擴大至租金支 ...
psi-bills-2
21 December 2011 By email (yhcheung@legco.gov.hk) and by post Our Ref.: C/CFC, M80858 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...
when_the_going_gets_tough
accountancY ireland october 2011 vol.43 no.5 finance 23 inance executives are taking on increased responsibilities and are becoming more deeply involved in the core strategy of the businesses in which ...
pr-20110928c
1 致:編採主任及記者: 中國智能手機遊戲行業方興未艾A Plus 十月號現已出版,今期探討港元掛鈎會否不合時宜以及財務總監對公司進行首次公開招股的重要性,亦討論各大會計師事務所的招聘計劃(香港,九月二十八日) — 中國的智能手機遊戲行業方興未艾,年度增長率達20%。格融移動(Glu Mobile)大中華區總裁鄭永強先生指出,倘中國智能手機遊戲行業持續增長,未來數年中國市場將取代美國領導全球。格融 ...
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 ...
1020-1
Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...
1224-1
Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...
0819-1
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
HKICPA Staff Summary of HKFRS 13
HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...
provisionalrules
1 附件: 境外会计师事务所在中国内地临时执行审计业务暂行规定第一条为了进一步规范境外会计师事务所在中国内地临时执行审计业务的行为根据《中华人民共和国注册会计师法》和其他有关法律法规制定本暂行规定。第二条本暂行规定所称的境外会计师事务所是指在香港特别行政区、澳门特别行政区、台湾地区以及外国注册设立的会计师事务所。本暂行规定所称的临时执行审计业务以下简称临时执业是指境外会计师事务所接受境外委托方的委 ...
cacv28-2010
CACV 28/2010 IN THE HIGH COURT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION COURT OF APPEAL CIVIL APPEAL NO. 28 OF 2010 (ON APPEAL FROM THE DECISIONS OF THE DISCIPLINARY COMMITTEE OF THE HONG KONG I ...
jeffrey-order
Proceedings No: D0501 IOC IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Hong Kong Institute of Certified Public ...
ITIC2010_flyer_asso
IT Conference 2010 : Information highway – linking Hong Kong to the global village and how accountants can add value Date Saturday, 27 November 2010 Time 9 a.m. – 1 p.m. Venue Grand Ballroom, Lower Le ...
qp-scholar-nomin-form
第1 页香港会计师公会/中国注册会计师协会专业资格课程奖学金提名表请用黑色或蓝色钢笔工整地填写表中各项内容。请将填好的提名表及有关证明文件发至: 北京市西城区宣武门西大街129号金隅大厦18层1814–17室( 邮编100031) 香港会计师公会北京办公室专业资格考试项目经理李连庆先生傳真: 010-6641-1487 電郵: liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提名 ...
pe-technical-bulletin
HKFRS Technical Bulletin HKFRS for Private Entities The countdown commences…HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP HKFRS for Private Ent ...
091121s
IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...
091121
IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...
sep-issue
September 2009 A Plus [ 47 ] PRC accounting 21世紀人類社會進入了信息時代。信息技術快速發展,信息和信息技術對社會生產和生活的影響不斷擴大,信息化及其相關問題也得到了社會各方面的高度重視和廣泛關注。黨中央、國務院堅持站在國家戰略高度,把信息化作為覆蓋現代化建設全局的戰略舉措,長遠規劃,持續推進, 並於2006年發佈了《2006 -2020年國家信息化發 ...
HKICPA-SR-EN-ICAEW-Sep09
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
IR_ICAEW_background
ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...
BusinessTax_China_Jan2009
中华人民共和国营业税暂行条例中华人民共和国国务院令第540号《中华人民共和国营业税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过,现将修订后的《中华人民共和国营业税暂行条例》公布,自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国营业税暂行条例(1993年12月13日中华人民共和国国务院令第136号发布2008年11月5日国务院第34次常务会议修订通过) 第一条 ...
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 ...
techwatch69
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 ...
IR_ICAEW_background-v1
ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘ Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment m ...
Circular080401
HKEx’s proposed changes to the Listing Rules: Implications for businesses and the market Discussion forum cohosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business ...
Circular080401
HKEx’s proposed changes to the Listing Rules: Implications for businesses and the market Discussion forum cohosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business ...
App 3_191217
1 Broadening Hong Kong’s Tax Base Executive Summary Introduction 1. Following the release of the government consultation document, Broadening the Tax Base -What’s the Best Option for Hong Kong in July ...
auditing_annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1_c
1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪,就中国新的中国企业 ...
cross-straits2007
2007年海峽兩岸及港澳地區會計師行業交流研討會Cross-straits, Hong Kong and Macau Accounting Profession Conference 2007 香港 21-23.09.2007 從2006年開始,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進同業間的發展、交流與合作。今年的研討會以“會計師事務所的風險評估及管理"作為主題,由香港會計師公 ...
Submission_27Mar2006
Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...
Submission_27Mar2006
Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...
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 ...
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
sas420
SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
sas160
SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...
1_207A
2 Change of Auditors of a Listed Issuer of The Stock Exchange of Hong Kong Professional Ethics Statement 1.207A Statement 1.207A Effective from 1 June 2005 Change of Auditors of a Listed Issuer of The ...
D16
IFRIC DRAFT INTERPRETATION Scope of IFRS 2 International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Accounting Standards BoardIFRIC Draf ...
D10
IFRIC DRAFT INTERPRETATION Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment International Financial Reporting Interpretations Committee IFRIC Comm ...
sae100
SAE 100 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 100 FRAMEWORK FOR ASSURANCE ENGAGEMENTS INTENDED TO PROVIDE EITHER A HIGH OR MODERATE LEVEL OF ASSURANCE (Effective for assurance engagements inte ...
ssap19
SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...
IAASB_EDISA600
By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 21 April 2004 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...
ir_amendment2001
-1 -BY FAX AND BY POST (Fax no. 2509 0775) Our Ref: C/ITC M14531 20 September 2002 Hon. Eric Li Ka-cheung, JP Chairman, Bills Committee on the Inland Revenue (No.2) Bill 2001, Legislative Council, Leg ...
280303b
BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M14860 10 October 2002 The Hon. Audrey Eu Yuet-mee, Chairman, Bills Committee on Companies (Amendment) Bill 2002, Legislative Council Secretariat Legis ...
280303b
BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M14860 10 October 2002 The Hon. Audrey Eu Yuet-mee, Chairman, Bills Committee on Companies (Amendment) Bill 2002, Legislative Council Secretariat Legis ...
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 ...
PC-Taxation (Dec 14)_Question
PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
qp-scholar-nomin-form
香港会计师公会 / 中国注册会计师协会 专业资格课程奖学金提名表 请用黑色或蓝色钢笔工整地填写表中各项内容。 请将填好的提名表及有关证明文件发至: 北京市西城区宣武门西大街129号金隅大厦18层1814–17室(邮编100031) 香港会计师公会 北京办公室 专业资格考试项目经理李连庆先生 傳真:010-6641-1487 電郵:liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提 ...
Module D (Dec 14)_Question
Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
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 ...
SnIG_League2014_circular (v3)
SnIG_League2014_circular (v3) Snooker League 2014 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised its inaugural Snooker League (mixed league) to be held in ...
IE_d
Appendix 2Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix ...
612th_201119
You don't have access right to view the details. Please login.
1mspir
Page 1 of 6 SUMMARY OF SMPC TECHNICAL ISSUES WORKING GROUP MEETING Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financial Repo ...
AML Monitoring Questionnaire
AML Monitoring Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and submitted on-line on ...
622nd_210622
You don't have access right to view the details. Please login.
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 ...
May 2022
Valuation of assets is a frequent issue in audits of financial statements. For example, in assessing impairment of an asset, the auditor would review the asset’s fair value and/or its value in use. In ...
Module C (Dec 17)_Question
You don't have access right to view the details. Please login.
Panelists_Report_Module_D_(Dec_14)_Final
You don't have access right to view the details. Please login.
QP exam sharing forum_MB (revised)_Upload
You don't have access right to view the details. Please login.
Module D (Jun 2018)_Question
Module D (Jun 2018)_Question Module D (June 2018 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 ...
MC (Jun 2018) Question
MC (Jun 2018) Question Module C (June 2018 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 and ...
MPS_C_PartI
You don't have access right to view the details. Please login.
Module C_Part 2_Finalized
You don't have access right to view the details. Please login.
605th_200326
You don't have access right to view the details. Please login.
627th_211116
You don't have access right to view the details. Please login.
626th_211019
You don't have access right to view the details. Please login.
DC order_1239H_8Jan2019_edited
. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...
911r10_InfoSheet_Oct_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十月資料便覽 會員稱謂1. ...
911r10_InfoSheet_Oct_2022_SC_updated
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年十月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r10_InfoSheet_Oct_2022_TC_updated
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十月資料便覽 會員稱謂1. ...
636th_220719
You don't have access right to view the details. Please login.
911r12_InfoSheet_Dec_2022_SC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年十二月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ...
911r12_InfoSheet_Dec_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十二月資料便覽 會員稱謂1 ...
911r11_InfoSheet_Nov_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十一月資料便覽 會員稱謂1 ...
911r11_InfoSheet_Nov_2022_SC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年十一月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ...
911r1_InfoSheet_Jan_2023_SC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二三年一月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...