Mem-1207_Issue3

Dear MBIG Member, In this issue of the MBIG Circular, we have: 2012 China National Economics Course (3 – 6 August 2012 in Shanghai)[New] MBIG seminar on Issues of and development in cross-border enf ...

1106-1

Proceedings No.: D-08-320C IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PU ...

MTTS

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 accountants that leads and ser ...

featuredbooks-may

1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Investment Analysis Title: Capital market instruments : analysis and va ...

091008

Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

091008

Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

091114

Basic Rowing Course (Star 1 & 2) The Dragon Boat Interest Group cordially invites you to join the following event: Basic Rowing Course (Star 1 & 2) Sculling 雙槳划艇Datte & Tiime Venue Max.. e ...

GIG091010

Golf Training Class October 2009 Beginner golf training Date: 10,17, 24 & 31 October 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Causewa ...

goig-Sep-v1

Golf Training Class September 2009 Beginner golf training Date: 5, 12, 19 & 26 September 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Cau ...

GIG090801

Golf Training Class August 2009 Beginner golf training Date: 8, 15, 22 & 29 August 2009 (Saturday) Time: 2:00 pm – 3:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Causeway ...

Professional Risk Management

Professional risk management is the term applied to the practical measures that can be taken by accountants to manage the extent of potential professional liability risks. Risk Management Guidance The ...

FinancialReportingForum_Apr2009

Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS 1 Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung ...

FinancialReportingForum-April

Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS 1 Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung ...

System requirements

Minimum System Requirement for accessing e-Seminars Supported System Configurations Windows 7(Latest Internet Explorer, Firefox, or Chrome) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubunt ...

FinancialReportingForum_Apr2009

Financial Reporting Forum 2009 -Stay tuned for the developments of HKFRS/IFRS/ASBE Date Friday, 24 April 2009 Time 2:30 p.m. – 6:30 p.m. Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Ch ...

EF-WS_PRCTaxation_Apr-May09

Workshops on PRC Taxation (April – May 2009) 中國稅務工作坊(MCS-1 Event Code : PRCT090418) Enrolment Deadline: 6 April 2009 Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chun ...

040727

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Network Hour Experience Sharing with Hong Kong Computer Society e-Business Specialist Group Topic : Networking Hour ...

040727

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Network Hour Experience Sharing with Hong Kong Computer Society e-Business Specialist Group Topic : Networking Hour ...

W090405A

Management Accounting Course: Strategic Management Accountancy Techniques -Case Study Workshop Programme Code: Speaker Mr. Ranulu Mario Fredrick Fonseka, FCMA, Dip. M, FSCMA, MBA (Merit) CIMA Learnin ...

W090405A

Management Accounting Course: Strategic Management Accountancy Techniques -Case Study Workshop Programme Code: Speaker Mr. Ranulu Mario Fredrick Fonseka, FCMA, Dip. M, FSCMA, MBA (Merit) CIMA Learnin ...

pubforsale_IFRS-Jul09

A Guide through International Financial Reporting Standards July 2008 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2008, published by the Int ...

pubforsale_IFRS-Jul08

A Guide through International Financial Reporting Standards July 2008 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2008, published by the Int ...

pubforsale_IFRS-Jul08

A Guide through International Financial Reporting Standards July 2008 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2008, published by the Int ...

I090106

Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...

I090106

Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...

070515_invitation

(May 2007) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed under the auspices of the Institute's Mainland Affairs Committee in response to ...

DPS0606

1 8 April 2006 Your Ref: B9/62/2C Our Ref.: C/IPC, M40561 Mr. Raymond Chan Division Head Banking Development Department Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Fina ...

Specimen

SPECIMEN CPD RECORDS FORM The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

FSIG1017

Joint Evening Seminar -Embedded Value in Insurance Speaker Mr. Jonathan Zhao, FSA, Senior Manager & Actuary, Ernst & Young Actuarial Services, Asia Chairman Mr. Herbert Chan, Member of the FSI ...

Examples of Match Points and International Match Points Scoring Methods (2)

Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...

AKC_SSG_School_name

Enrollment Title Position School name Teacher name (Surname) Teacher name (Given name) Email Contact no. Language of report Grade School information Teacher-in-charge's particulars ABC Secondary S ...

Web-login-account

Last update: 12 November 2020 About Web Login Account How to recover your Login ID and Password ............................................ 1 How to activate your Login Account ...................... ...

0633_8Aug2019_Costs order_Redacted

IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...

Userguide - Re-application

P. 1 Qualification Programme (QP) Online Application System (Re-application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...

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2024

Publications Publications Item Date of Issue Category Subject -15 November Ethics A Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics 2024-14 25 October 2024 A ...

hkifricint 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...

Associate level examination results of the June 2024 Session

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RSCP Snooker Tournament 2018_Combined Result

Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Snooker Tournament 2018 (Chiu Part) 2nd September, 2018 Results Chiu Part Gold Cup Champion: Group 9 (LSHK) Gold Cup 1st runner up: ...

Web_StorePro_20160127

StorePro Self-Storage is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stud ...

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

Comment Letters

Comment Letters Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622

Comment Letters

Comment Letters Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622

lec150418v

Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...

lec141115v

Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...

lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

Comment letters

Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle

Comment letters

Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle

SME Marathon Cup Results 2014

Standard Chartered Hong Kong Marathon 2014 SME Marathon Cup Results FULL MARATHON Position Team Cumulative Time 1st HKICPA – FM Team 1 (HO Ka Ho & IP Chung Yuen) 6:30:35 2nd HKICPA – FM Team 2 (SO ...

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

Orientation-Session-Reply-Slip

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...

Comment letters

Comment letters IFRS Interpretations Committee Exposure Draft of Levies Charged by Public Authorities on Entities that Operate in a Specific Market

Comment letters

Comment letters IFRS Interpretations Committee Exposure Draft of Levies Charged by Public Authorities on Entities that Operate in a Specific Market

e-book-guide

Step 1: To login as "Student" at the HKICPA's website: www.hkicpa.org.hk Step 2: Go to "Student Zone" Login here Login as student Go to "Student Zone" Step 3: Go to & ...

B - Methodologies

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethics in business • Case stud ...

Forensics Interest Group events

The Forensics Interest Group plans to hold seminars and discussion forums on topics of interest to professionals working in forensics services and others who are interested to learn about the latest d ...

2005

DateSubject 7 Nov 2005 IASB Draft Technical Correction (DTC) 1 and Proposed Policy on Technical Corrections 3 Nov 2005 IASB Exposure Drafts of Proposed Amendments to IFRS 3, IAS 27, IAS 37 and IAS 19 ...

2005

DateSubject 7 Nov 2005 IASB Draft Technical Correction (DTC) 1 and Proposed Policy on Technical Corrections 3 Nov 2005 IASB Exposure Drafts of Proposed Amendments to IFRS 3, IAS 27, IAS 37 and IAS 19 ...

submission_050607

Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...

061004

BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...

company_dissolution

Court Issues General Direction with respect to Applications for Company Dissolution Members who conduct insolvency work may wish to note that pursuant to rule 6(a) of the Companies (Winding-up) Rules ...

agenda2711

Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 27 November 2020 Time: 2:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Pap ...

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Student Registration

My degree is assessed as having exemption of less than7 Associate Modules eg 6 exemptible and 4 none Graduates of recognised degree programmes, irrespective of the number of module exemption they coul ...

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

D-15-1066F_DC order_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...

120812rules

Rules for Admission of Firms and Persons for Taking-up Appointment of Liquidators or Special Managers in Non-Summary Court Winding-up Cases These Rules set out the provisions of the Official Receiver’ ...

2008 update to JD

1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...

dcp-rule-08-101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

1_101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

iesba_qa

This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...

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1336_PD_SpecialistProgTaxation2018_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 diplomas in taxation introduced by the Instit ...

FE_Exam Panelist report_Jun 18_PI_Final

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P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

P016

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

1029_PD_SpecialistProgTaxation_flyer_2017

HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...

FE June 2016 Paper II Panelists Report_Final

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Circular_GIG160424

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...

Circular_SGIG160317

Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...

SMPC160106

公會轄下的中小型執業所委員會與深圳市注冊會計師協會將於2016年1月6日(星期三)，合辦交流午餐暨研討會，就「投＆創 會計師思維角度看世界」分享心得。是次活動包括午餐和研討會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所委員會深圳市注冊會計師協會日期2016年1月6日(星期三) 地點香港灣仔皇后大道東213號胡忠大廈27樓時間及程序中午12時交流午宴下午1時30分研討會下午 ...

SMPC160106

公會轄下的中小型執業所委員會與深圳市注冊會計師協會將於2016年1月6日(星期三)，合辦交流午餐暨研討會，就「投＆創 會計師思維角度看世界」分享心得。是次活動包括午餐和研討會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所委員會深圳市注冊會計師協會日期2016年1月6日(星期三) 地點香港灣仔皇后大道東213號胡忠大廈27樓時間及程序中午12時交流午宴下午1時30分研討會下午 ...

YMSC151205

青年匯委員會將於12月5至6日舉辦考察團往廣東惠州市，加強青年會計師對國內事務的認識，讓參加者進一步瞭解惠州市最新的經濟發展及會計行業前景。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2015年12月5日及6日(星期六及星期日) 集合時間及地點2015年12月5日上午8:30 灣仔上車/9:00 九龍塘上車(地點待定) 活動(暫定） 拜訪交流 惠州市财政局、惠州市注冊會計師協會 ...

YMSC151205

青年匯委員會將於12月5至6日舉辦考察團往廣東惠州市，加強青年會計師對國內事務的認識，讓參加者進一步瞭解惠州市最新的經濟發展及會計行業前景。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2015年12月5日及6日(星期六及星期日) 集合時間及地點2015年12月5日上午8:30 灣仔上車/9:00 九龍塘上車(地點待定) 活動(暫定） 拜訪交流 惠州市财政局、惠州市注冊會計師協會 ...

Circular_GIG151206

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

cs-nov

1091r1_20151015 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language English Fee • Taxation Faculty member: HK150 (For each semin ...

Circular_SC2015_v3_1

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

vs-jul-sep

955r3_20150624 Hong Kong Institute of CPAs presents this series from July to September 2015. This Valuation Series will provide participants with knowledge about valuation from the perspectives of val ...

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

SMP150703

公會轄下的中小型執業所委員會與深圳市注冊會計師協會將於2015年7月3日(星期五)，合辦交流午餐暨研討會，就「外資企業如何掛牌上市中國新三板」了解有關情况，並分享心得。是次活動包括參觀深圳事務所、午餐和研討會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所委員會深圳市注冊會計師協會日期2015年7月3日(星期五) 時間及行程上午10時參觀事務所《深圳市義達會計師事務所》下午1 ...

SMP150703

公會轄下的中小型執業所委員會與深圳市注冊會計師協會將於2015年7月3日(星期五)，合辦交流午餐暨研討會，就「外資企業如何掛牌上市中國新三板」了解有關情况，並分享心得。是次活動包括參觀深圳事務所、午餐和研討會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所委員會深圳市注冊會計師協會日期2015年7月3日(星期五) 時間及行程上午10時參觀事務所《深圳市義達會計師事務所》下午1 ...

esgs-may-jun

1064_20150416 The Hong Kong Institute of CPAs will present the environmental, social and governance (ESG) series from May to June 2015. This series is designed for professionals who are interested in ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

ipos-aug

996_20140702 Hong Kong Institute of CPAs presents this practical IPO series in August 2014. This series of seminars is designed to help CPAs understand more updated requirements and issues of Hong Kon ...

201407-08_Yachting Courses

Yachting Courses Summer is the best season to enjoy water sports and that's why the Sailing Interest Group has organised the following yachting courses for you: (1) An introduction to sailing for ...

140623

Regulatory and Law Enforcement Agencies' Investigations and Responding to Requests for Information About the topic This seminar provides a practical overview on investigations conducted by financi ...

140528

Human trafficking and compliance with laws and regulations About the topic Human trafficking is a problem which may seem distant to us in Hong Kong, but it is the second largest transnational crime in ...

wacwau06

Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

140509

Review of Hong Kong Major Market Misconduct Cases About the topic Market misconduct includes insider dealing, false trading, price rigging, stock market manipulation, disclosure of information about p ...

201406_FERCApplication Form

Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...

tueqc03

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

20131106_Marathon Training Programmes

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

131105

Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...

hkiod-oct

Executive Programme for Accountants Independent Non-Executive Director Practices for Accountants Programme Code: W131005A for Session 1 W131005B for Session 2 W131016 for Session 3 W131030 for Session ...

130917

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

cfig130917_1

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

order-0510

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 ...

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 ...

120823

Joint Forensics Forum and PAIB seminar – Whistle-blowing: the law, policies and procedures and how to deal with them i About the topic The Stock Exchange of Hong Kong, as a result of its review of the ...

120622

如何在內地接管及變賣被清盤人的資產、追索被清盤人的債權及將所得之款項匯回香港研討會內容講者徐曉路律師(中華人民共和國執業律師) 將討論香港清盤人或接管人如何在內地接管及變賣被清盤人的資產、追索被清盤人的債權及將前述資產變賣、債權追索所得之款項匯回香港。內容包括： 一、關於內地法院承認與執行香港法院作出的清盤命令的問題 內地的相關法律 內地法院承認中國大陸之外的法院作出的破產判決的案例二、香港清盤人 ...

wbsmw-jan-mar

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

D_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

D_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

sc_marathon_training

Standard Chartered Hong Kong Marathon -Training Programmes -(revised on 28 Oct 2010) The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of r ...

sem-wb-sm-nov-dec

Well-being and Stress Management in the Workplace (Information seminar) The Hong Kong Institute of CPAs and CABA (the benevolent association for members of the ICAEW) proudly present this series of in ...

s091102-s1216

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Professional representation

A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...

Financial Services Interest Group events

Date Topic Nature of Activity 20 Nov 2024 ESG webinar: Hong Kong Taxonomy for Sustainable Finance Webinar 10 Jul 2024 MBIG & FSIG joint cocktail reception: Regulatory investigation of and enforcem ...

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

Mem-060406_Issue4

內地業務關注組晚間研討會************** 題目： 香港銀行如何協助企業在內地發展業務主講嘉賓： 余學強先生東亞銀行總經理兼中國業務總部主管主席： 杜冠文先生香港會計師公會內地業務關注組委員研討會內容： 隨著內地與香港企業的跨境業務愈益頻繁， 香港銀行扮演重要的橋樑角色， 幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下， 內地今年需全面開放銀行業務， 有利香港銀行為企業提供進 ...

Mem-060406

內地業務關注組晚間研討會************** 題目： 香港銀行如何協助企業在內地發展業務主講嘉賓： 余學強先生東亞銀行總經理兼中國業務總部主管主席： 杜冠文先生香港會計師公會內地業務關注組委員研討會內容： 隨著內地與香港企業的跨境業務愈益頻繁， 香港銀行扮演重要的橋樑角色， 幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下， 內地今年需全面開放銀行業務， 有利香港銀行為企業提供進 ...

0509

Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...

FRSCMS-Sep

Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...

0507

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...

FRSCMS-Jul

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...

app04-09

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...

communicaton&leadership-aug-oct

communicaton&leadership-aug-oct 947_20130724 Date/Programme code Time Topic Friday, 30 August 2013 6:30 p.m. – 9:30 p.m. Managing your Conflicts for Gaining Better (S130830S) Understanding Monday, ...

Cir_2011(1-4)_1

Cir_2011(1-4)_1 CPA Basketball Competition 2011 Dates Saturday, 14 May 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May, June and July 2011. ...

case-eng

JOINT FINANCIAL INTELLIGENCE UNIT Stewart McGlynn Chief Inspector of Police Joint Financial Intelligence Unit AML Seminar to Accountants - JFIU4 March 2010 Suggested format & content detailed in J ...

Panelists_Report_Module_A_(Jun_16)_Final

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Panelists_Report_Module_A_(Jun_16)_Final_1

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1336_PD_SpecialistProgTaxation2018_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 diplomas in taxation introduced by the Instit ...

602nd_191210

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hksicint 29

Service Concession Arrangements: Disclosures HK(SIC)-Int 29 Revised August 2020September 2022 Hong Kong (SIC) Interpretation 29 SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES Copyright 2 HK(SIC)-Int 29 ...

Sample of Development Commitment

1 Development Commitment Between QP Student And Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical Experience Framework (the "Framew ...

HKBN Handbill 20231130 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年11 月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) x 6 ) x ...

annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

hksa520cfd

2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

A5

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

ED-RR-Activities-IE

Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...

2001-03-16

BY FAX AND BY POST (2521 2848) Our Ref.: C/ITC(8), M1945 16 March 2001 Ms. Cheung Siu-hing Deputy Secretary for Security, Security Bureau, The Government of the Hong Kong Special Administrative Region ...

2001-03-16

BY FAX AND BY POST (2521 2848) Our Ref.: C/ITC(8), M1945 16 March 2001 Ms. Cheung Siu-hing Deputy Secretary for Security, Security Bureau, The Government of the Hong Kong Special Administrative Region ...

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

Shangri-La Mid Autumn Festival 2024

指定客戶專享優惠香格里拉中秋月餅及禮物籃ISLAND SHANGRI-LA 港島香格里拉· SUMMER PALACE 夏宮Shangri-La Mooncake Selection (9 pieces, including 3 pieces for each of the following)· Shangri-La 50-year Aged Mandarin Peel, R ...

Application Form (i) - Oct 2014

Application Form (i) - Oct 2014 Application Form (i) Application Form (i) – October 2014 1 Application for financial assistance towards payment of Application for financial assistance towards payment ...

ApplicationForm(i)-Oct 2016

ApplicationForm(i)-Oct 2016 Application Form (i) Application Form (i) – October 2016 1 Application for financial assistance towards payment of Application for financial assistance towards payment of A ...

Application Form (i) - Oct 2014

Application Form (i) - Oct 2014 Application Form (i) Application Form (i) – October 2014 1 Application for financial assistance towards payment of Application for financial assistance towards payment ...

Issue 31 - Practice review scope and selection after audit regulatory reform

1 Issue Issue 31 (SeptemberSeptember September September 2019 ) Dear practising members,Dear practising members, Dear practising members, Dear practising members, Dear practising members,Dear practisi ...

Annual Report 2020_chi

2020年度報告02 會長報告06 企業管治31 會員服務、發展及活動44 傳訊及聯繫56 核數師報告及財務報告21 會員及專業資格36 內地事務48 公會財務及運作26 準則、監管及專業行為39 思維領導及專業代表53 企業社會責任及可持續發展目錄• 香港會計師公會• 香港會計師公會信託基金• 香港會計師公會慈善基金04 行政總裁兼註冊主任報告1 鞏固會計業內、持份者與社會大眾對業界的信心，是推 ...

HKICPA_AR2020_TC_20201201V2_final

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Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

CCPD18051901_Summary by Chair

English Summary of the presentation given by Mr. Hu on Anti-tax Avoidance in China Presented by : William Chan Venue: Diamond Ballroom, The Ritz-Carlton Hong Kong, International Commerce Centre, 1 Aus ...

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

Flyer20171019 [clean]

Page 1 of 4 * Details of Competency and Rating information About the Symposium The event will provide an update on the following: Institute's recent development Taxation matters Upcoming major ...

MPS_B_PartII

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Circular_GIG1702

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

SMPC161125

Page 1 of 4 * Details of Competency and Rating information ABOUT THE SYMPOSIUM The event will provide an update on the following: Institute's recent development Taxation matters Major accountin ...

Circular_GIG1611

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

Circular_GIG1610

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

order-0863C

1 Proceedings No.: D-13-0863C 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 Disc ...

Circular_SNIG1604-06

Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between April to June for members who wish to hone their skills at this cue sport. Beginner and in ...

PoIG160415_Photography Gatherings AB

Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless /digital camera and (2) s ...

Circular_GIG160312

Play With a Golf Professional (On Course Practice) Date: Saturday, 12 March 2016 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy Ma ...

160128

ForensIG Inaugural Spring Debate and Cocktail Event 2016 About the topic The Forensics Interest Group (ForensIG) will be hosting its inaugural spring debate and cocktail event. The debate will cover t ...

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

201602-03_Photography Practice Sessions_Feb-Mar16

Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively as follows: 20 February 2016 (Saturday) 16 March 2016 (Wednes ...

Circular_GIG1601

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

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 ...

Circular_GIG151121

Play With a Golf Professional (On Course Practice) Date: Saturday, 21 November 2015 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy ...

Circular_GIG1512_rv

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

SIG151205_Level one

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering a dinghy course in December for beginners to have a taste of sailing. Traiiniing Course :: Level 1 -Introduction to Sailin ...

Circular_GIG1511

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

hksfa151016

Luncheon Presentation “How Small-Caps Outperform: Finding /Being Diamonds in a Sea of 10,000” HKSFA, in association with HKICPA and HKIRA, is pleased to invite Mr. Tariq Dennison and Mr. Anand Batepat ...

Annex_E_25Aug2015_old

附件E 1 Version_25 Aug 2015 内地会计课程认证项目（全层面评审）材料核对清单所有文件只供本会有关的委员会和工作人员评审课程使用。(A) 课程资料1． 院校介绍（包括历史和发展、校区、图书馆、计算机等助学设施） 2． 课程概况（包括申请认证课程的名称[例如：会计学专业、注册会计师方向、MPAcc等]、人才培养方案/教学计划（包括学习年限、学分要求）、核心会计及基础商业科目教学 ...

Circular_GIG1510

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

151006

Cybercrime from the law enforcement perspective About the topic The prevalence of technology crimes has surged significantly in recent years, even though the overall crime rate has dropped. These kind ...