170907_slide

Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...

DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

CPA for NGO workshop (29 Sept 2017)_FINAL

CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...

Flyer_final_v1_191105160724

Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...

Flyer_final_v2_191115112657

Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...

Reasons For Decision _Ng Kay Lam__0818P

1 Proceedings No: D-13-0818P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) BETWEEN The Practice Review Committee of the Hong Kon ...

2_12_2013_ModuleA_Essay

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Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

Module C (Jun 16)_Answer_1

Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...

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MAI-salesrecognition

Mainland Audit Issues Questions & Answers Posted January 2004 Recognition of Sales Page 1 of 3 MAINLAND AUDIT ISSUES -RECOGNITION OF SALES The Questions and Answers (Q&As) below are the first ...

MAI-salesrecognition

Mainland Audit Issues Questions & Answers Posted January 2004 Recognition of Sales Page 1 of 3 MAINLAND AUDIT ISSUES -RECOGNITION OF SALES The Questions and Answers (Q&As) below are the first ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

satmeetingnotes2017_full_en

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 ...

IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

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PR_20180516_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm and two certified public accountants (practising) (HONG KONG, 16 May 2018) A Disciplinary Committee of th ...

Disciplinary Proceedings in progress as at 12 February 2018

3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...

Disciplinary proceedings in progress as at 22 December 2017

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Disciplinary Proceedings in progress as at 1 December 2017

3 Disciplinary proceedings in progress as at 1 December 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

Minutes 235

1 Minutes of the 235th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 March 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

2017 Feb Promotion for HKICPA_rv

2017 Feb Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 329116 Bernadotte Haut-Médoc 2007 75CL 155 115 --Red Bordeaux 367864 Male ...

SRCom_OperationManual

1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...

MPS_Module C_Part 2

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 purposes and s ...

359

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...

Circular_SGIG160924_v2

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The programm ...

pr20160822-en

1 Dear Assignment/News/Business Editor Institute’s membership survey reflects promising profession Stable income, positive job prospects, and mobile roles highlighted in survey (HONG KONG, 22 August 2 ...

S161024S

HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...

flyer160914

HKICPA/ICAS Joint Seminar on Ethics for Accountants Event code: F160914 Date 14 September 2016 (Wednesday) Time 6:30 p.m. – 8:30 p.m. (Light refreshments will be provided) Venue Hong Kong Institute of ...

160901

Tax ttreattmentt off offffshore priivatte equiitty ffunds Programme Code:: TFA The Hong Kong government introduced significant changes to the Inland Revenue Ordinance in July 2015 to extend the existi ...

s160901as

HKICPA seminar: Cyber Risk – Data Privacy and Network Security Program Code: S160901AS With the rapid development of technology in recent years, companies are now much more concerned about cyber secur ...

tipsforasmoothpracticereview

Tips for a smooth practice review Has your practice been subjected to a practice review? If not, are you concerned about receiving a letter from the Institute’s Quality Assurance Department notifying ...

bcga_entry_booklet_2016

Objectives Promote awareness of corporate governance Encourage improvements in the standard of corporate governance disclosure and practices in Hong Kong Recognize companies and organizations that ...

s160912as

HKICPA seminar: Options for winding up a Hong Kong Private Limited Company: Liquidation vs Deregistration Program Code: S160912AS Is de-registration always a preferred option for winding up a Hong Kon ...

HKFRS 9 Financial Instruments

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s160829as

HKICPA seminar: Financial Forecast – Overview and Areas of Focus Program Code: S160829AS Financial forecasting is critical to measuring a company's expected performance against budget and ensuring ...

Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_160625_v2_1

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

s160525s_1

HKICPA seminar: Forensic Accounting in Real Life With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic accounting from the initi ...

Completed Flyer S160613S

HKICPA seminar: Competition Ordinance for SMEs (Re-run) Programme Code: S160613S The Competition Ordinance (Cap. 619) has become effective since 14 December 2015 and is expected to have major impacts ...

s160525s

HKICPA seminar: Forensic Accounting in Real Life Programme Code: S160525S With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic ...

s160530s

HKICPA seminar: E-Cheques: Revitalizing the Future of Cheques Programme Code: S160530S Cheques continue to be used by the public in a large scale despite the availability of electronic payment instrum ...

s160318s

HKICPA seminar: Introduction to Private Equity and Career in Real Estate Programme Code: S160318S Private Equity in Real Estate ("PERE") is growing at a rapid rate in Asia Pacific, with more ...

s160418s

HKICPA seminar: New HKCO: Section 436 and Consolidated Financial Statements Programme Code: S160418S The new Hong Kong Companies Ordinance ("HKCO") contains new provisions governing the publ ...

w160126s

HKICPA workshop: Sustainability Reporting – Best Practices Programme Code: W160126S W160223S Sustainability reporting is an effective way for organizations to measure, understand and communicate their ...

s151203s

HKICPA seminar: Overview of the New Companies Ordinance (Cap. 622) Programme Code: S160125S The new Companies Ordinance (Cap. 622) ("the new CO"), which consists of more than 900 sections an ...

20151205_Photography Practice Session

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...

s151210J

HKICPA/CFA Institute/HKSFA joint seminar: Portfolio Pumping in Singapore – Myth or Reality? Programme Code: S151210J The Global Market Sentiment Survey 2013 ("GMSS") of the CFA Institute sho ...

s151202s

HKICPA seminar: Competition Ordinance for SMEs Programme Code: S151202S The Competition Ordinance (Cap. 619) will become effective on 14 December 2015 and is expected to have major impacts on the busi ...

08

Annex Responses of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft ED/2015/6: Clarifications to IFRS 15 Questions for respondents Question ...

tfp151116s

HKICPA seminar: BEPS Revised Circular 2 ? Programme Code: TFP151116S In this seminar, the speaker will discuss the key changes from the draft of the China State Administration of Taxation's Revi ...

tfp151104s

HKICPA seminar: Groundbreaking Transfer Pricing Development in Mainland China Programme Code: TFP151104S On 17 September 2015, China’s State Administration of Taxation ("SAT") issued a groun ...

HKICPA - Tesseron

Offer valid until 30 November 2015 Tesseron – Maybe the finest Cognac Watson’s Wine is delighted to offer an exclusive offer on our very fine Cognac brand, Tesseron. Tesseron might be one of the fines ...

s151030s

HKICPA seminar: How to make use of the new Corporate Treasury Centre Policy to achieve success in treasury management Programme Code: S151030S Nowadays, the treasury functions of the companies are exp ...

D-Introduction

Taxation ii Introduction Module Aim and Structure This module will enable you to effectively assess tax liability in compliance with the Hong Kong tax law and Inland Revenue Department requirements. I ...

s150911s

HKICPA seminar: Audit Issues in Big Data Era Programme Code: S150911S In a world of ever increasing data richness and complexity, data science has captured the business news headlines as organizations ...

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

CP_NT_overseas_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes offered by Non-tertiary Institutions or Overseas Tertiary Institutions conducted in Hong Kong 1. Purpose To ens ...

s150730s

HKICPA seminar: Hong Kong Digital Marketing and China O2O Trends Programme Code: S150730S This seminar will discuss social media marketing in Hong Kong and the Mainland. Topics include: Migration and ...

s150729s

HKICPA seminar: Technologies Trends 2015 and Implications to Finance and Accounting Programme Code: S150729S Social, Mobility, Analytics, Cloud (SMAC) and increasingly the Internet of Things (IoT) hav ...

Merit teams_briefing note

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Accounting Case Competition\2014\SSG\Briefing notes\.doc HKICPA Accounting and Business Management Case Competi ...

s150528j

Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...

tfp150608S

HKICPA seminar: Presentation of Cases before Inland Revenue Board of Review and Review of Recent Cases and Developments Programme Code: TFP150608S The Board of Review ("BOR") is an independe ...

tfp150624S

HKICPA seminar: Challenges in PRC Tax Risk Management Programme Code: TFP150624S CChhiinnaa hhaass aallwwaayyss bbeeeenn ccaalllliinngg ffoorr mmoorree iinntteerrnnaattiioonnaall ccoollllaabboorraatti ...

isa800805

1 22 April 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on ISA 800 (Revised), Specia ...

s150619s

HKICPA seminar: CCrreeddiitt MMaannaaggeemmeenntt:: RRiisskk MMiittiiggaattiioonn && FFiinnaanncciinngg OOppttiioonnss iinn CChhiinnaa TTrraaddee Programme Code: S150619S Once again China beco ...

newbooks_apr15

New Books in Library (April 2015) Qualification Programme Title /Author: Hong Kong Institute of Certified Public Accountants CPA qualification programme : questions & answers booklet : module A fi ...

tfp150413s

HKICPA seminar: Long-awaited Changes Availed for Overseas Indirect Equity Transfer Programme Code: TFP150413S Public Notice 7 opens the Chinese tax net wider to capture not only offshore indirect equi ...

s150122

HKICPA/CFA Institute/HKSFA joint seminar: Applying Ethical Decision-Making Framework Programme Code: S150122 More than ever before, investors want to trust those responsible for managing their assets. ...

s150126

HKICPA/CIMA joint seminar: Global Management Accounting Principles Programme Code: S150126 Globalization and technological advancement impose challenges on human resources and systems and require orga ...

s141216s

HKICPA seminar: Environmental, Social and Governance Performance Disclosure and Assurance Programme Code: S141216S As all listed companies in Hong Kong may need to disclose their Environmental, Social ...

w150105s

HKICPA workshop: New Hong Kong Companies Ordinance: Financial Reporting Programme Code: W150105S The new Hong Kong Companies Ordinance came into operation on 3 March 2014. The new financial reporting ...

s141204s

HKICPA seminar: Getting Ready for the New Competition Law NOW Programme Code: S141204S Contrary to a widely-held perception, businesses have to start planning for the new competition law NOW. The new ...

fi2014

HKFRS 9 (2014) Financial Instruments HKICPA Standard Setting Department Staff Summary (September 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

FSIG140929

Chairperson Ms. Lily Kwok Member, FSIG Organizing Committee Speaker Mr. Francesco Nagari Global IFRS Insurance Lead Partner, Deloitte Touche Tohmatsu Date & Time 29 September 2014, Monday 1:00 p.m ...

140916

Indirect tax updates in China with case studies Programme Code: TFA Indirect Tax has been the hottest topic in China tax in the past 2 years and the VAT Reform is the key focus of the Chinese governme ...

s140911s

HKICPA seminar: New Hong Kong Companies Ordinance: Business Review Programme Code: S140911S On 3 March 2014 the new Hong Kong Companies Ordinance ("New Co") came into effect. One of the new ...

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

Meetings with the State Taxation Administration (国家税务总局) Representatives of the Hong Kong Institute of CPAs, including members of the China Tax subcommittee, hold annual liaison meetings with the Main ...

june

1 Minutes of the 193rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 June 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

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 ...

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 ...

385f

1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...

385_sep

1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...

CP_NT_overseas_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes offered by Non-tertiary Institutions or Overseas Tertiary Institutions conducted in Hong Kong 1. Purpose To ens ...

MPS_Module C_Part 2

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EFRAGview

1 Hong Kong Updates Exchange of Views EFRAG Board Meeting, 3 July 2018, Berlin Christina Ng, Director, Standard Setting Department About HKICPA Established by Hong Kong Law to work in the public inter ...

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 ...

rfi_ifrs 13rfi

IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...

Mod_A_Part_II_Jun2017

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ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...