21-11-13_Module_B(essay)

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ETS_Module B

Disclaimer 1 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 pu ...

ETS_Module B

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20135_FE_P2_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper II (The main purpose of the followi ...

360-degree-management skills-oct-dec2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee (for each session) HK750 for HKICPA member or student; and IA/HKIAAT member or ...

techqs

Issued February 2002, Revised June 2003, January 2004, September 2004, August 2005 and August 2006 Page 1 of 6 HKICPA Staff Policy on Handling Members’ Technical Queries Introduction 1. The Hong Kong ...

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

ttp

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

Module B (June 12)_Question

Module B (June 12)_Question Module B (June 2012 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 ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Bad Weather Arrangement for CPD Programme

All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programmes will be postponed to a date to be fixed ...

typhoon

Bad Weather Arrangement for CPD Programme All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programme ...

typhoon-old

Bad Weather Arrangement for CPD Programme All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programme ...

rd_1006

6 July 2020 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 6 October 2020 IASB DISCUSSION PAPER DP/2020/1 Business Combinations–Disclosures, Goodwill and I ...

Mod 6-ACC-STD_Dec 2020

Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...

qpchina_091013SC

QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...

Contact us

By mail and in person : Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Counter services : Monday - Friday: 9:00 a.m. - 6:00 p ...

20130604_module_b_essay_1

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20130604_module_b_essay

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HKBN Handbill 20240731 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

HKBN Handbill 20231130 ENG

Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...

logsub

Page 1 of 6 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 25 January 2019 Status as at 25 January 2019 1 20/3/18 Paper 0 ...

Panelists_Report_Module_B__Jun_16__Final2

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Module B (Jun 16)_Answer_1

Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

Module B (Jun 16)_Answer

Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...

Panelists Report_Module D_(Jun 13)_Final

Panelists Report_Module D_(Jun 13)_Final Module D (June 2013 Session) Page 1 of 5 Qualification Programme Examination Panelists’ Report Module D – Taxation (June 2013 Session) (The main purpose of the ...

Module B (Jun 16)_Answer_2

Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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 ...

Application Form - 2022 International_org v5

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

Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists_Report_Module_C_(Jun_15)_Final

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Panelists Report_Module D (Dec 15)_Final

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HKBN Handbill 20230831 ENG

# 計劃詳情： 1) 合約期24 個月2) 優惠期至另行通知，有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置）香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

tue-tts-9-10

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 ...

pe-tts-workshop

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 ...

HKBN Handbill 20240531 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

practice schedule_1110

Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 6 October (Thu) 28 September 2011 9:00 – 11:00 p.m. Kwun Chung Sports Centre 13 Octob ...

candidate8

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Shangri-La 2023 Sep ISL

港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

ED06-bc

January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...

2ndar2018

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

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

20130520_module_a_essay

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ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

ApplicationForm2016China

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation China Tax Course This China Tax Course i ...

superstar_mid autumn_order form2016

定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...

Application Form - 2016 China

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation China Tax Course This China Tax Course i ...

SMPC151127

-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...

SMPC151127

-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...

tfp150225s

Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...

150211

Bankruptcy of former high net worth individuals -issues and challenges About the topic At this seminar, John Lees, Managing Director, JLA Asia and Richard Hudson, Partner, Deacons, will speak about le ...

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

PSS_Flyer_Photography Practice Sessions_Oct-Dec2014

Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...

order-reason-0508

1 Proceedings No.: D-11-0602H 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 ...

131211

Role of Banks in Corporate Restructurings About the topic At the seminar, Mr. Jake Williams of Standard Chartered Bank, an experienced banker, who is a well-known specialist in risk management and spe ...

131016

Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...

130706 Snooker course

Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has been increasing among members s ...

wasq3

Technical Training and Support Programme 2012 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

120423

Public Sector Focus Group Discussion – Meeting with the Director of Audit The professional accountants in business (PAIB) leadership panel has set up different industry focus group gatherings to enabl ...

120423

Public Sector Focus Group Discussion – Meeting with the Director of Audit The professional accountants in business (PAIB) leadership panel has set up different industry focus group gatherings to enabl ...

informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

CFIG100712

Corporate Finance Interest Group (CFIG) lunch seminar – A practitioner's view of the new listing rules for mineral companies About the topic The Stock Exchange of Hong Kong has recently announced ...

JP100510

Coalition member bodies: Should Class Actions be Introduced in Hong Kong? A discussion forum -10 May 2010 About the topic The idea of class actions, a form of multiparty litigation, stirs up strong vi ...

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180306

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180306 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 6 March 2018 At the meeting on 6 March ...

int-eng

International Standards on Regulating DNFBPs &The way forward Mr Ping-Yiu MA Assistant Secretary for Security 4 March 2010 FATF The Financial Action Task Force (FATF) : an inter-governmental body ...

Disciplinary proceedings in progress 170605 (Brenda)

Disciplinary proceedings in progress 170605 (Brenda) Disciplinary proceedings in progress as at 6 June 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committ ...

Application Form 2022 Internationalorg v2docx

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

update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

Module_Bfinalized_18_Oct_2013

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update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

meeting summary0320

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 20 March 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC) ...

meeting summary0320_old

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 20 March 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC) ...

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 ...

20130528_module_c_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

ttsq3s

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 ...

joint-declaration-annex1_en

English Version 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 Enter ...

pe-tts-workshop-tue

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 ...

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

010404_att

Clearing and Settlement Systems Bill Summary of Comments and Responses – Hong Kong Society of Accountants (“HKSA”)’ Comments in letter dated 6 February 2004 as discussed at Meeting with the Administra ...

Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

...

formipo1704

Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...

wef 01

Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized employers and supervisors in January 2 ...

order-0826

1 Proceedings No.: D-13-0880H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

tue1011

Convertible instruments are common in the financial market. As credit markets are tightened from time to time, more prospective investors would prefer to hold financial instruments with elements of eq ...

was150506

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

wec150106

ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...

140722

About the topic The development of competition law in Hong Kong has, at times, been controversial. However, after a long development phase the new Competition Ordinance will come into effect next year ...

PCRC_201406

Revision Course for Candidates taking the Practising Certificate (“PC”) Examination on Law paper June 2014 Session The Institute will offer the following 36-hour revision course for candidates sitting ...

paib110126

* Please refer here for descriptions of other competencies and ratings. Stock Exchange’s Review of Financial Statements and Corporate Governance Disclosures in Annual Reports About the topic The Stock ...

Gilman_form_Nov-Dec 2010

姓名Name : 日期Date : 品牌Brand 種類Sub-cat 型號Model 市場售價Regular Market Price 香港會計師公會會員尊享價HKICPA Exclusive Price 數量Quantity 港幣總額Total 窗口式冷氣機(3/4匹) Window Type Air Conditioner (3/4 HP) 窗口式冷氣機(1匹) Window Type Ai ...

sep_oct

Latin/Ballroom Dance Class Date & Class Date Cha Cha – Elementary I (Tuesday) Viennese Waltz – Elementary I (Thursday) 1. 7 September 2010 16 September 2010 2. 14 September 2010 30 September 2010 ...

061116

內地業務關注組晚間研討會************** 題目: 內地知識產權保護概況及須知日期: 2006年11月16日(星期四) 主講嘉賓: 長盛律師事務所中國法律顧問– 嚴浩先生嚴先生是中華人民共和國律師，主要為外國企業在中國內地的投資和商業運作提供法律服務，並曾為跨國公司、私募投資基金、銀行和證券公司在內地的投資、合併收購、證券事務、私募和風險投資基金、跨境交易、國際貿易和監管事宜提供專業法律 ...

100315

* Please refer here for descriptions of other competencies and ratings. Treasury Management – Financing Business in a Volatile Economic Climate About the topic Cash flow is the life-blood of a corpora ...