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229

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

发布日期: 2016-06-07

order_800F_name removed

1 Proceedings No.: D-13-0800F 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 ...

发布日期: 2016-05-31

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its-May-Jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...

发布日期: 2016-05-24

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tfp160528S_v1

Mainland Tax Conference 2016 Programme Code: TFP160528S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, t ...

发布日期: 2016-05-19

s160524as

HKICPA seminar: Panama Papers: Freedom of the Press vs. Right to Privacy Programme Code: S160524AS The Right to Privacy is an area of heated debate. In American culture, freedom of expression almost a ...

发布日期: 2016-04-29

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tfp160528S

发布日期: 2016-04-22

File Type: pdf | Size: 276 KB

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2016-03-30

File Type: pdf | Size: 319 KB

career_forum_2015_shadow_cpa_progarmme_the_day_of_reckoning

………………………………………………………………………………………………………………………………………………………………………………………………….... Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Spring 2016 The day of reckoning Thanks to the Shadow CP ...

发布日期: 2016-03-16

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e2_15

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members INFORMATION SHEET Background 1. The Restructurin ...

发布日期: 2015-10-02

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CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

发布日期: 2015-06-30

File Type: pdf | Size: 311 KB

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

发布日期: 2015-06-30

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Topic5

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 5 Investment entities Question 5.1: Whether to consolidate ...

发布日期: 2015-06-19

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sub_cpartcoe

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...

发布日期: 2015-05-04

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s150420

HKICPA/CFA Institute/HKSFA joint forum: Detecting Accounting Fraud – How to Read between the Lines of Asian Financial Statements? Programme Code: S150420 Think You Understand Accounting Fraud in Asia? ...

发布日期: 2015-03-24

File Type: pdf | Size: 325 KB

D_Preseen_Jun2015

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 ...

发布日期: 2015-02-13

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Module A _Jun14_Question

Module A (June 2014 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 and appropriate presentatio ...

发布日期: 2014-06-30

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Module A _Jun14_Question_1

发布日期: 2014-06-30

File Type: pdf | Size: 102 KB

Code of Ethics Archives

Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...

发布日期: 2014-05-21

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

发布日期: 2012-05-08

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jul

1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2011-09-07

File Type: pdf | Size: 247 KB

Hauman_Yeung

Environmental and Social Responsible Investment An opportunity or an Illusion? Association for Sustainable & Responsible Investment In Asia Hauman Yeung, Consultant ASrIA 29th Sept 2008www.asria.o ...

发布日期: 2008-09-30

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Hauman_Yeung

发布日期: 2008-09-30

File Type: pdf | Size: 162 KB

s151026s & s151125s

s151026s & s151125s HKICPA seminar: HK Listing Rules Appendices 14 & 27 Updates -Are You Ready? Programme Code: S151026S /S151125S The Stock Exchange of Hong Kong Limited (the "Exchange&q ...

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Flyer_Soft Skills Series (Jan-Mar)_v4

Flyer_Soft Skills Series (Jan-Mar)_v4 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Fee (for each) HKICPA member or student: HK750 ...

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SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

257m

1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...

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Panelists_Report_Mod_B_(Dec_16)_Final

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2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

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LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

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CP_offered_byCPA_Firms_Jun15

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Annex

1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

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update285

i Update No. 285 (Issued 9 January 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content ...

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hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

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HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

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ed_isqm1

Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

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hkfrs15

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...

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HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

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hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

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satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2016-10-18

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MPS_Module B_Part 1_Upload

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发布日期: 2016-04-15

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eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

发布日期: 2015-05-20

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update270

i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...

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order-20121026

1 Proceedings No.: D-11-0542P 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 ...

发布日期: 2015-07-03

File Type: pdf | Size: 150 KB

hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...

发布日期: 2015-02-24

File Type: pdf | Size: 271 KB

Disciplinary Orders

Disciplinary Order

发布日期: 2012-03-20

Mod A (Jun 2013) Workshop 2 (full)

Mod A (Jun 2013) Workshop 2 (full) Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

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1bcucc

Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

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hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

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DNA of a CFO Asia_web

DNA OF A CFO The makings of a finance leader in Asia hays.cn hays.co.jp hays.com.sg hays.com.my hays.com.hk 2 THE DNA OF A CFO CONTENTS INTRODUCTION 3 FINDINGS OVERVIEW 4 SURVEY RESULTS: . Backgro ...

发布日期: 2015-06-12

File Type: pdf | Size: 336 KB

310ncoe06

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 2 ...

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update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

File Type: pdf | Size: 928 KB

1aatb1212

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

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1164r2_PD_Valuation Series_May2019

1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...

1164r2_PD_Valuation Series_May2019

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

1336_PD_SpecialistProgTaxation2019_A4#0;

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SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

发布日期: 2018-10-04

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

发布日期: 2017-02-01

File Type: pdf | Size: 291 KB

MPS_Module D_Part 2_Upload

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 ...

发布日期: 2016-05-04

File Type: pdf | Size: 170 KB

ies8qa

This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...

发布日期: 2015-12-17

20150415_SharingForum_MA

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发布日期: 2015-04-23

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techwatch101

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 Financ ...

发布日期: 2011-03-08

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techwatch101

发布日期: 2011-03-08

File Type: pdf | Size: 531 KB

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

发布日期: 2009-03-19

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

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Appendix 5 (IAESB-IES-4)

Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...

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MPS_Module D_Part 2_Upload

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snp_goodwill

IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...

3aatb4tc

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...

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4aatb1212

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1clr

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...

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1mkr

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23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

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ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

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Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

发布日期: 2017-11-24

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update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

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bc_gpd

IFRS Standards Exposure Draft ED/2019/7 Basis for Conclusions December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresBasis for Conclusions on Exposure Draft General ...

Employer Toolkit Accounting Guide to Presentation

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发布日期: 2023-11-21

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Submission_Documentary Requirements_151217

15 December 2017 By email and by post Our Ref.: C/CFAP, M114446 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...

发布日期: 2017-12-18

gpltb-meeting-notes-en

Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...

发布日期: 2015-09-07

File Type: pdf | Size: 344 KB

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

发布日期: 2014-08-28

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Module A 20140430 upload

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发布日期: 2014-05-15