ETS_Module D_final

You don't have access right to view the details. Please login.

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

273730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

ETS_Module D_final

You don't have access right to view the details. Please login.

ed_pn6202t

Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 (Revised) Revised February 2013, January 2018, [ ] 2019 Effective upon issue COMMUNICATION BETWEEN ...

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

MPS_C_PartII

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 ...

Module C_Preseen_20172

You don't have access right to view the details. Please login.

MPS_C_PartII

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 ...

MPS_C_PartII

You don't have access right to view the details. Please login.

Mr Money

Mr Money In his role at Fulbright Financial Group, QP graduate Stevan Tam is both an investment expert and a media commentator

Outside in

A move from external to internal auditing allowed Janet Wong, Senior Analyst, Internal Audit for The Estée Lauder Companies, to make the most of her skills.

A list of listings

Equipped with the skills gained from the QP, Christie Leung of Hutchison China MediTech has worked on a series of IPOs

Meetings with the State Taxation Administration (国家税务总局) - full version

You don't have access right to view the details. Please login.

PR_20180824_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a firm (HONG KONG, 24 August 2018) ...

367

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 March 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...

Techsource_Apr 2018_tax

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Summer 2018 SMEs will benefit from the new two-tier profits tax system The Chief Executive, in her maiden Policy Address delivered in ...

Minutes 234

1 Minutes of the 234th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

CCH Book Sales for HKICPA Members_Oct 2016

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

form1603

HKICPA Webcast: The revised Auditor's Report (audio) This webcast will cover the key aspects of the revised auditor's report: "Key audit matters" (KAM) and the thought process for d ...

el-eseminar

Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Course Information Enquiry: 2287 7249 e-mail: online@hkicpa.org.hk HONG KONG INSTITUTE OF CERTIFIED PUBL ...

order_769H_name removed

1 Proceedings No.: D-12-0769H 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 C ...

order_832C_name removed

1 Proceedings No.: D-13-0832C 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 ...

228

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 22 March 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

ASIFMA Invitation

Keynote Debate: Will China Be Able to Navigate a Soft Landing? Mark Austen Chief Executive Officer, ASIFMA, Hong Kong. Mark was formerly with the Association for Financial Markets in Europe (AFME). He ...

357

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 17 February 2016 at 8:30 a.m. Board Room of the Hong Kong In ...

s160426f

The Hong Kong Institute of Certified Public Accountants continues the Current Affairs Series to promote members’ awareness of important social and economic issues in Hong Kong. For the third seminar o ...

PC-Taxation-Syllabus-Jun2016-old

PC – Taxation Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

pr201508

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

s151117f

Well-being and Stress Management in the Workplace (Seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subject concerned. ...

CABA_Seminar_enrolment form_S11117F

Well-being and Stress Management in the Workplace (Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 17 November 2015 (S151117F) Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, ...

Letter_on_Apology_Legislation_3Aug2015

Cn / Hong Kong Institute of PA Certified Public Accountants 3 August 2015 Private & Confidential By mail and email : mediation a.doi.aov.hk The Steering Committee on Mediation 10/F., Rumsey Street ...

LSAform_QPG-IA-GAA_July2015-1

Leisure and Sports Activities Corporate Events, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax no: 2803 4620 SLIG Renewal Form Declaration I d ...

s150901f

Well-being and Stress Management in the Workplace (Seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subject concerned. ...

s150901f-form

Well-being and Stress Management in the Workplace (Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 1 September 2015 (S150901F) Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, ...

Topic2

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 2 Contents of consolidated financial statements Question 2. ...

Web_Telford_June Oder form

Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...

s150609f_form

HKICPA/ICAEW joint seminar: Economic Insight: Greater China in Hong Kong -HKIAAT/ICAEW/Non-member Enrolment Form 9 June 2015 (S150609F) Finance & Operations Department, Hong Kong Institute of CPAs ...

e-learning_promotion_flyer_3rd draft

HKICPA e-seminar: Improve audit quality -Practice review and common findings Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. In this e-seminar, we will go through t ...

s150513

HKICPA/CIMA joint seminar: Developing a strategic management accounting perspective Programme Code: S150513 Date Wednesday,, 13 May 2015 Time 6::30 p..m.. – 8::00 p..m.. Venue Hong Kong Institute of C ...

s150526f-form

Well-being and Stress Management in the Workplace (Information Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 26 May 2015 (S150526F) Finance & Operations Department, Hong Kong Institute of CPAs, ...

Italian_rv

Offer valid until 28 February 2015 Dear Italian wine lovers, Pleased to introduce you to 2 great Italian wineries Col d’Orcia & Le Macchiole. We offer a special Chinese New Year price (CNY Offer – ...

fee-schedule

Fee Schedule For Sessions offered in year 2015 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

s150303f-form

Well-being and Stress Management in the Workplace (Information Seminar) -HKIAAT/ICAEW/Non Member Enrolment Form 3 March 2015 (S150303F) Finance & Operations Department, Hong Kong Institute of CPAs ...

aasc347

1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...

HKICPA_Order Form - Festive Items

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

aasc342

1 Minutes of the 342nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 April 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

pr_cr

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, ...

primprov5

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

smeqa_fi

IFRS for SMEs Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments November 2011Es Se FRS SM llba tion cia 1, e u Draft Q&A Response 2 No. The IFRS for SMEs refers specifi cally to IAS 39. ...

mar

1 Minutes of the 191st meeting of the Financial Reporting Standards Committee held on Tuesday, 8 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2012 Session The following is a list of examinable sta ...

HKMBST15_CH04 May 2015 (page 136 137)

HKMBST15_CH04 May 2015 (page 136 137) Corporate Financing 136 Required Calculate the minimum required sales revenue. Solution Required minimum total contribution (520,000 200,000) 720,000 Contribut ...

featuredbooks_monthly

1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...

Mod A-ACC-STD_Dec 2013 (Final)_1

Mod A-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is ...

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both De ...

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following ...

Mod A-ACC-STD_Jun 2013 (Final)

Mod A-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /interpr ...

Mod A-ACC-STD_Dec 2013 (Final)

Mod A-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is a ...

Mod C-ACC-STD_Dec 2013 (Final)

Mod C-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both December ...

Mod A-ACC-STD_Jun 2013 (Final)_pdf

Mod A-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /int ...

Mod C-ACC-STD_Dec 2013 (Final)_1

Mod C-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both Decemb ...

AML_ND consultation on currency rptg system (Oct 15)2

AML_ND consultation on currency rptg system (Oct 15)2 Our Ref: C/EPLM(32)/AML, M102558 20 October 2015 Narcotics Division, Security Bureau 30/F., High Block, Queensway Government Offices 66 Queensway ...

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

Careers & development Jan 2016

Careers & development Jan 2016 How to... Harry Wong aplus September 2015 25 Have you ever wondered… • Why your employer chooses to promote your fellow colleagues over you? • How your fellow accoun ...

PR_20201207_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a firm of certified public accountants (HONG KONG, 7 December 2020) The Hong Kong Institute of Certified Public Ac ...

May 2018

A Disciplinary Committee of the Institute recently reprimanded a CPA who breached the Fundamental Principle of Professional Behaviour set out in the Code of Ethics for Professional Accountants as a re ...

PR_20200114_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 14 January 2020) The Hong Kong ...

Financial reporting issues

Disclosure of the transition to the no-par regime Question B3 – Disclosure of the transition to the no-par regime How should a company reflect the transition to the no par regime for share capital in ...

3bcucc

Our experience in applying predecessor method in Hong Kong and Italy IFASS Meeting October 2018 Business Combinations Under Common Control Why we are looking at this •BCUCC are scoped out of IFRS 3. • ...

383

1 Minutes of the 383rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 23 June 2020 at 8:30 a.m. Board Room of the Hong ...

PR_20190930_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 30 September 2019) A Discipli ...

PR_20191023_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 23 October 2019) A Disciplinary ...

PR_20210209_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 9 February 2021) A Disciplinary Committee of the Hong Kon ...

1463P_Decision on sanctions and costs_30Dec2020_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

qp-aeas-leaflet-2015

Recruit the best: Training prospective CPAsTraining prospective CPAsThe Hong Kong Institute of Certified Public Accountants qualifies its future members with a rigorous qualification programme accordi ...

PR_20221104_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a certified public accountant (HONG KONG, 4 November 2022) A Disc ...

Financial reporting issues

References to specific sections of the CO Question B1 – References to specific sections of the CO How should a company refer to the Companies Ordinance in its annual report for a financial year ending ...

tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

...

...

...

...

...

...

...

...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19062001 Language Cantonese / Mandarin Event name Delegation to Huizhou 香港與內地中小型會計師事務所粵港澳大灣區交流活動－惠州訪問團 CPD hours 4.0 Contact Ms. Karina Yeung at 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19092701 Language Cantonese Event name September Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your na ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code CCPD19102801 Language Putonghua Event name Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 2019年海峽兩岸及港澳地區會計師行業交流研討會 Enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19102501 Language Cantonese / Mandarin Event name MBIG study tour to Greater Bay Area city – Guangzhou 內地業務關注組 粵港澳大灣區訪問團 – 廣州 Enrolment restrictio ...

hksa580cfd

Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

Anti-money laundering

NEWS External updates Subject Issue Date List of individuals and entities published under section 43 of the United Nations Sanctions (Libya) Regulation 2019 (Cap. 537CF) (English/ Chinese) related UNS ...

D-16-1208P_Serve Order_edited

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...