Regulations
1 Qualification Programme ("QP") Scholarships Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified Public Accou ...
rule
Rules for Participation in Guided Educational Tours In order to ensure a pleasant touring experience, all participants of guided educational tours are required to observe the following s: 1. Participa ...
StephenLaw
PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Stephen Law Finance Director MTR Corporation Limited Stephen Law is the Finance Director of MTR Corporation Ltd (HK: 0 ...
tue series_sl
TUE1515: Companies Ordinance (Cap 622) -sharing of experience on new practices About the Seminar Topics include: Establishing new company Identifying deadline for holding AGM Changing auditors Inc ...
Brief-HKCPS-Internship2015
Dear members and member practices, Yuen Long District secondary school student internship programme 2015 The Hong Kong Coalition of Professional Services, of which the Institute is a member body, orga ...
s150609f
HKICPA/ICAEW joint seminar: Economic Insight: Greater China in Hong Kong Programme Code: S150609F Strong economic growth has often been associated with a negative impact on the environment. Are we abo ...
Outstanding Performance_1
1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) Team Leader Membe ...
Proficiency
1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of School Name Team Leader Members China Holiness Church Living S ...
qp-bd-ws-jun
KPMG In-house Workshop of Module B, C, D (Jun 2015 intake)Updated as at 30 Mar 2015Remarks:1. Please sign-in in classroomModule BModule DClass 1CHK3B3401DateVenueStart TimeEnd TimeClass 1CHK3D2301Date ...
tue150505flyer
Environmental, Social & Governance Reporting – Does it affect the value of the company? Date Tuesday, 5 May 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 ...
ecir1302
13 February 2015 Dear members, Section 436 of the new Companies Ordinance (Cap. 622) on 'specified financial statements' and 'non-statutory accounts' On 3 March 2014, the new Hong Kong ...
New Year Offer_20150105_rv
Offer valid until 31 January 2015 For those who want to discover the beauty behind crossover collaboration, here is a good offer. Below are listed 2 brands, Aristos (Chile) and HdV (US). To start out ...
Regulations_2015
1 Qualification Programme ("QP") Scholarships Regulations Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified P ...
prifrs2
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
bor2014aug_ecircular attachment
Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. T ...
i2cimprov5
8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...
Publications and Reference Materials
Quality Assurance Department Reports Quality assurance department report 2021 Quality assurance department report 2020 Quality assurance department report 2019 Quality assurance department report 2018 ...
Legislation and Policy
Submissions on legislation and policy Date of Submissions Subject 18 January 2019 Consultation on Licensing Regime under the Property Management Services Ordinance 15 March 2017 Consultation paper on ...
Annual Reports
Annual report 2023 Interactive report English (PDF | flipbook version) Chinese (PDF | flipbook version ...
A(REG) - E&T (Oct 2015)
A(REG) - E&T (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier ac ...
AM,O - MS (Oct 2015)
AM,O - MS (Oct 2015) 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier account ...
AO - F&O (Oct 2015)
AO - F&O (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accoun ...
O, AO (Administration, Library) - F&O (Oct 2015)
O, AO (Administration, Library) - F&O (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-em ...
System Engineer - IT (Oct 2015)
System Engineer - IT (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tie ...
M-EXAM-E&T-Mar 2015
M-EXAM-E&T-Mar 2015 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accoun ...
AA(Reg) - ET (Dec 2015)
AA(Reg) - ET (Dec 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accoun ...
M - E&T (Dec 2015)
M - E&T (Dec 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier account ...
DutyRoster(2-11Jan2015)
DutyRoster(2-11Jan2015) Duty Roster for 2 -11 January 2015 ME ME ME ME ME ME ME ME Script Packing Script Packing Script Packing Script Packing Script Packing Script Packing Marking School Marking Scho ...
updatedec18
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end Standards affected New standard and amendme ...
std1912end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2019 year-end Standards affected New standard and amendme ...
Financial reporting issues
Comparative info in financial statements for an entity 1st financial year 3-32014 Answer Section 9(2) of the Directors' Benefits Regulation provides that if an amount is shown for a financial year ...
i2c_IFRSSME
9 September 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Com ...
hksa600cfd
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
Module D (5th edition)_Part 1
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26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
hk(sic)-int 13
Jointly Controlled Entities — Non-Monetary Contributions by Venturers HK(SIC)-Int 13 Revised August 2010June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Inte ...
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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AGM-45th
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Circular_GK130525_rv
Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...
acp
Audit committees and audit qualityHong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East, Wanchai, Hong Kong Tel: (852) 2287 7228 Fax: (852) 2865 6603 Ema ...
091121sp
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 ...
IT091121
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 ...
ED7_Improving_Investments_in_Debt Instruments_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
ED7_Improving_Investments_in_Debt Instruments_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
PR-ManagementComm
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 Web: www.iasb.org FO ...
IASB_Management_Comm_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 Web: www.iasb.org FO ...
new_audit_standards
Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...
new_audit_standards
Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...
ssap13-0208
The Hong Kong 64 ACCOUNTANT AUGUST 2002 TECHNICAL BRIEFING Investment property portfolios are a significant component of many corporate balance sheets, and with those portfolios potentially subject to ...
Workshop Topics Module D Workshop 1 (December 2017)
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590th_181211
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Module D (5th edition)_Part 2
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newbooks-jul
1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
BP_2016-17_Full_final
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
04_Budget Prpls 2016-17 submission_151223_v2_final_full
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
COErevised18
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...
update221
i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
MPS_Module B_Part 1_Upload
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pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
273810
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
20121016_ModuleD_PartI
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MPS_Module A_Part 1_Upload
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update257
i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...
ED03
Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...
AGM-booklet-2018
ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...
featuredbooks-dec
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Cash Flow Books E-books E-journals Bo ...
s100730
How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...
s100618s
How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...
s100526as
Family Office: Value Added Service for CPAs? Programme Code: S100526AS Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Registered Financial Plan ...
w100123s
Positive Quotient: How to improve your performance without talking about it Programme Code: W100123S Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Societ ...
Module B Supplement 20162_3
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_1
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
ed_isrs4400
International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...
hksa706cfd
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...
RIF_CWUMPO_Bill_submission_151126
By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...
Accounting for good
Corwin Kwong uses his skills as a CPA to make a positive impact in his job at The Salvation Army.
Accounting and Financial Reporting
Institute courses HKFRS 3 Business Combinations Publications IFRS 3 Business Combinations IFRS: Business Combinations under Common Control Ne ...
Business Combinations under Common Control
About the project HKFRS/IFRS Standards do not specify how to account for combinations of companies or businesses controlled by the same party (BCUCC). Consequently, companies account for such transact ...
SAT_2017_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2017 This material is intended for use of Institute members and students and Taxation Fac ...
5
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG Page 1 of 2 Date: 9 November 2016 Venue: Offices of the preparers Participants: Not disclosed, CFO Not disclosed, General Manag ...
PR_20180817_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 17 August 2018) The Hong Kong Inst ...
Issue_12_Appx2
Forensic Update Issue no.12 – Appendix II 1 Update on Anti-corruption and Fraud Regulation When it comes to accountants' role in preventing fraud and corruption, it all comes back to internal cont ...
366
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 November 2017 at 8:30 a.m. Board Room of the Hong Kong Inst ...
364
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...
Module D LP Summary of Changes 2017
Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...
Module D LP Summary of Changes 2017
Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...
Module C LP Summary of Changes 2017
Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...
Module C LP Summary of Changes 2017
Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...
taxlink11_170307
Issue 11. Mar. 2017 Events Click for upcoming events on current tax issues Publications 1. 2017-18 budget Institute's tax policy and budget proposals "Joining the Dots …Connecting the tax sy ...