Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
SCPD18101801_Handout
Optimizing the value from an IT audit function Presented by: Patrick Rozario Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 18 October 2018 2 Disclaimer The materials of ...
MPS_C_PartI
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 ...
lt_ai
Page 1 of 2 Dear Sir/Madam HKFRS 17 Insurance Contracts The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (Institute) has completed its due ...
its-Jul-Aug
HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...
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 ...
aa-series
Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...
it-series
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...
Module A (Jun 2016)_Answer_1
Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...
Module A (Jun 2016)_Answer
Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...
Module B (Jun 12)_Answer_revised
Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...
Module C (Dec 12)_Answer
Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...
Module B (June 12)_Answer
Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...
Module C (Jun 12)_Answer
Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...
e-Series (Apr 2018)
e-Series (Apr 2018) e-Series – New e-Learning Courses on Compliance, Corporate Finance and Taxation The Institute continues to launch e-Learning courses under the "e-Series" to address membe ...
e-Series (Oct 2017)
e-Series (Oct 2017) e-Series Corporate Finance e-Series – New e-Learning Courses on Compliance and Corporate Finance 1185r2_20170915 The Institute continues to launch e-Learning courses under the “e- ...
Module C (Jun 17)_Answer
Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...
Module C (Dec 17)_Answer
Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...
MPS_C_PartI
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 ...
MPS_C_PartI
You don't have access right to view the details. Please login.
sublog12
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...
logjan20
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...
logsub05
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...
Renewal of AE Registration
Qualification Programme (QP) Practical Experience Online System (Renewal of Registration as an Authorized Employer) User Guide Page 2 of 9 Renewal of Registration as an Authorized Employer (AE) User G ...
ed_inducement
15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
Sharing Forum_FE_0326
You don't have access right to view the details. Please login.
w100628as-0707
WorkWorkWorkWorkSmart:Smart: Greater Effectiveness Greater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater Effectiveness Greater EffectivenessG ...
hksa230cfd
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
IC13_14_15Q_20July2018_edited
IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...
s100913s
Fair Valuation and Financial ReportingFair Valuation and Financial ReportingFair Valuation and Financial Reporting Fair Valuation and Financial Reporting Fair Valuation and Financial ReportingFair Val ...
HKIoD-Cambridge Global Directorship Programme 2018 (Final)
HKIoD-Cambridge Global Directorship Programme 2018 (Final) The Hong Kong Institute of Directors (“HKIoD”) is Hong Kong’s premier body representing directors to foster the long-term success of companie ...
Module C (Jun 14)_Answer
Module C (Jun 14)_Answer Module C (June 2014 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The “risk-based” audit approach relies on analysing audit risk into its comp ...
HKEX consultation on listing appeals 181012
By email (response@hkex.com.hk) and by post 12 October 2018 Our Ref.: C/CFAP, M118520 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Centr ...
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
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 ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
Exam Technique Seminar_Module A
You don't have access right to view the details. Please login.
20150424_MPSI_B
You don't have access right to view the details. Please login.
C - Workshop material
1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...
s100901as
An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...
w100807
Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...
w100628s
Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...
CFAP_HKEx audit opinion_submission_181213
By email (response@hkex.com.hk) and by hand 13 December 2018 Our Ref.: C/CFAP/SMPC/PAIBC, BH43013 Hong Kong Exchanges and Clearing Limited 8th Floor, Two Exchange Square 8 Connaught Place, Central Hon ...
M13 Pilot Paper
Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
User guide - application for registration as an AS
January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Supervisor) User Guide Page 1 of 14 Application for Registration as an Autho ...
Application Registration New QP
SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...
Summary of IASB TRG papers
IFRS 17 TRG: 4 April 2019 IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 201 ...
17je0623
STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...
PracticeManagementSeries2019_Flyer_190821154634
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
PracticeManagementSeries2019_Flyer_190821154741
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
PracticeManagementSeries2019_Flyer_190821154925
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
PracticeManagementSeries2019_Flyer_190821155138
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
20130514_module_b_case
Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...
ed_forests
INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...
17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
MPS_B_PartII
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 ...
MPS_B_PartII
You don't have access right to view the details. Please login.
Module C
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 ...
c110528s
Mainland tax conference Programme Code: C110528S About the conference This half-day Mainland tax conference will focus on the latest developments in the following areas: Update on enterprise Update on ...
s100901s
How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliersHow do great firms manage their Chinese suppliersHo ...
w100703-0717
Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Trade FinanceTrade FinanceTrade ...
logmar20
Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...
IAP_SL_20220622
Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...
M14 Pilot Paper
Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...
IAP_TT_13Oct2022
Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...
Information Update AS
Qualification Programme (QP) Practical Experience Online System (Authorized Supervisor – Information Update Form) User GuidePage 1 of 11 Authorized Supervisor (AS) – Information Update Form User Guide ...
IAP_topictracker_20230427
Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 27 April 2023) # Meeting Topic Extract of the Question Outcome Action (27 April ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Decoding Loco ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT Stressing about Stress: Understanding and Managing your Stress Program Code: OTHR19061401 The mental health landscape in Hong Kong ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT Stressing about Stress: Understanding and Managing your Stress Program Code: OTHR19061401 OTHR19072901 The mental health landscape ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...
CCPD19102601
Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...
CCPD19111601
* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...
CCPD19111601_v2
* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...
e
e 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 throug ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...
TF event (6
US Tax Reforms and their Cross-border Impact on Taxpayers Programme Code: SCPD18120601 About the topic The United States' federal income tax system has recently been overhauled. This will have a f ...
TF event (04
Transfer Pricing Series - Part 2: Separate Enterprise Principle, Intangibles and Financial Transactions Programme Code: SCPD18120402 About the topic This is the second seminar in the transfer pricing ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKICPA/ CFA In ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. International ...
TF event (20
Transfer Pricing Series - Part 4: Transfer pricing audit and penalties, advance pricing arrangement and mutual agreement procedure Programme Code: SCPD19052002 About the topic This is the fourth semin ...
TF event (03
Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...
0531flyer
ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...
TF event (21 06 19) flyer_190409
Latest Tax Controversy Landscape in Mainland China Programme Code: SCPD19062101 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent a merge ...
TF event (18 07 19) flyer_final_v2
Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...
TF (26 06 19)_190521
Application of Mainland China and Hong Kong SAR double taxation arrangement – Requirements of beneficial ownership Programme Code: SCPD19062601 About the topic With the development of the Belt and Roa ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. PRC Individual ...
TF event (07
The new Mainland China investment law and tax issues relevant to MNCs Programme Code: SCPD19080701 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th National People ...
TF event (03
Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...
TF event (18 07 19) flyer_final_v3
Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKEX New ESG R ...
TF event (12
The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13th ...
TF event (18 07 19) flyer_final_v4
Supply chain transformation and reconfiguring manufacturing footprint: part 1 – strategic and legal considerations Programme Code: SCPD19071801 About the topic With the multiple influences due to the ...
TF event (12
The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th ...
TF event (07
The new Mainland China foreign investment law and tax issues relevant to MNCs Programme Code: SCPD19080701 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th Nationa ...
TF event (25
Transfer Pricing DIPN series – DIPN 59 : Transfer Pricing Between Associated Persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...
TF event (12
The new Mainland China foreign investment law and tax issues relevant to MNCs (rerun) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Analyzing a Co ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-corruptio ...
TF event (25
Transfer Pricing DIPN series – DIPN 59 : Transfer Pricing Between Associated Persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...
TF event (12
The new Mainland China foreign investment law and tax issues relevant to MNCs (rescheduled) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the ...
TF event (12
The new Mainland China foreign investment law and tax issues relevant to MNCs (rescheduled) Programme Code: SCPD19081202 About the topic Foreign Investment Law was adopted at the Second Session of the ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Understanding ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Practical Bank ...
TF event (25
Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part I Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...
TF event (15
Tax and Business Considerations for U.S. Investment Programme Code: SCPD19101501 About the topic Despite the increasing trade war, the U.S. remains an attractive place for investment due to the strong ...
TF event (05
Tax issues associated with investing in real estate in Japan Programme Code: SCPD19090501 About the topic Japan’s real estate market continues to attract foreign investors, particularly from Hong Kong ...
e
e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. ICAC Workshop ...
TF event (25
Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part 1 Programme Code: SCPD19092501 About the topic There is comprehensive coverage on how to determine arm’s len ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKFRS 16 Lease ...
TF event (15
Tax and Business Considerations for U.S. Investment Programme Code: SCPD19101501 About the topic Despite the increasing trade war, the U.S. remains an attractive place for investment due to the strong ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Audit of Licen ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
TF event (22
What you need to know about the new revenue and leases accounting standards as tax professionals (rerun) Programme Code: SCPD20012201 About the topic HKFRS 15 Revenue from Contracts with Customers has ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
e
e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) HKFRS 15 Revenue from Contracts with Customers will be effective for annu ...
TF event (22
What you need to know about the new revenue and leases accounting standards as tax professionals (rerun) Programme Code: SCPD20012201 About the topic HKFRS 15 Revenue from Contracts with Customers has ...
e
e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
e
e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
e
e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...
Module 13_LP
You don't have access right to view the details. Please login.
Module C Business Assurance_Part 2
Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...
update182
i Update No. 182 (Issued 11 March 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 ...
live-online-courses
1 March 2014 USER GUIDE ON LIVE ONLINE COURSE ONLINE COURSEONLINE COURSE ONLINE COURSE 2 March 2014 Table of Contents What is a live online course 3 Accessing a live online course before the live da ...
s100830s
Mandatory and voluntary general offers Mandatory and voluntary general offers Mandatory and voluntary general offers Mandatory and voluntary general offers Mandatory and voluntary general offers Manda ...
s100708
Forensic Accounting and Fraud Investigation (re-run) Programme Code: Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme C ...
s100825
The DNA of Successful Business DevelopmentThe DNA of Successful Business DevelopmentThe DNA of Successful Business DevelopmentThe DNA of Successful Business Development The DNA of Successful Business ...
w100821
Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facil ...
S100708S
Forensic Accounting and Fraud Investigation (re-run) Programme Code: Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme Code:Programme C ...
s100706
How to negotiate better fees, scope and timing How to negotiate better fees, scope and timing How to negotiate better fees, scope and timing How to negotiate better fees, scope and timing How to negot ...
s100826s
Recent Recent Recent Recent Recent developmentevelopmentevelopmentevelopment evelopmentevelopmentevelopmentevelopmentevelopments on HK company structureon HK company structureon HK company structure o ...
s100903s
Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Skills Presentation P.O.I.N.T. on Ski ...
s100806
How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation ...
s100721
Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Ru ...
s100707
AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...
s100716
IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial InstrumentsI ...
s100723
Advising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial Difficu ...
s100625s
Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamentals of Fundamen ...
s100609as
The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...
User guide - application for registration as an AE
January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Employer) User Guide Page 1 of 19 Application for Registration as an Authori ...
TF event (03
How to structure your e-commerce business in the latest global tax landscape Programme Code: SCPD19010301 About the topic Online sales concluded in the last Singles’ Day and Black Friday broke the onl ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Managing MPF S ...
TF event (09 05 19) flyer_final
Taxation on digital services Programme Code: SCPD19050901 About the topic Taxation on digital economy has rapidly become one of the core items of political and tax policy discussions. Various stakehol ...
TF event (06 05 19) flyer_190403_190403143951
Implications of the new substance requirement in certain offshore jurisdictions (rerun) Programme Code: SCPD19050601 About the topic The OECD issued "Resumption of Application of Substantial Acti ...
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
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, ...
TF event (28
Managing global mobility in times of uncertainty Programme Code: SCPD19052802 About the topic Tax reforms, trade war, Brexit, BEPS, CRS… when change is the only constant, how can you and your organisa ...
TF event (31 05 19) flyer_final_v2_change of venue
Update on UK tax & customs legislation relevant to Hong Kong Programme Code: SCPD19053101 About the topic Uncertainties in Brexit may mean business opportunities to some people. There is an increa ...
TF event (06 06 19) flyer_190507_190507143413
Mainland China VAT Update Programme Code: SCPD19060601 About the topic Changes introduced to the Mainland China value-added tax ("VAT") system under the Public Notice 39, 2019 and Announceme ...
TF event (13 06 19) flyer_190416
Handling tax disputes in Hong Kong Programme Code: SCPD19061301 About the topic There is a trend of increasing number of query letters and tax audits initiated by the Inland Revenue Department (“IRD”) ...
TF event (12 07 19) flyer_final_190626185016
Is Digital Service Tax just for “Digital” companies? Programme Code: SCPD19071203 About the topic About the event Date & Time 12 July 2019, Friday 7:00 – 8:30 pm Venue The Hong Kong General Chambe ...
TF event (12 07 19) flyer_final_v2
Is Digital Service Tax just for “Digital” companies? Programme Code: SCPD19071203 About the topic About the event Date & Time 12 July 2019, Friday 7:00 – 8:30 pm Venue The Hong Kong General Chambe ...
TF event (09 07 19) flyer_190520_190520171808
Important Points to Note on Country-by-Country Reporting Programme Code: SCPD19070901 About the topic Hong Kong has implemented Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project on Tr ...
TF event (12 07 19) flyer_final_v3
Is digital service tax just for “Digital” companies? Programme Code: SCPD19071203 About the topic About the event Date & Time 12 July 2019, Friday 7:00 – 8:30 pm Venue The Hong Kong General Chambe ...
TF event (13 06 19) flyer (reschedule)_190620_190620180819
Handling tax disputes in Hong Kong (rescheduled) Programme Code: SCPD19061301 About the topic There is a trend of increasing number of query letters and tax audits initiated by the Inland Revenue Depa ...
TF event (23
Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...
TF event (02
Practical discussion on the tax incentives / local supports in the Free Trade Zones in the Greater Bay Area Programme Code: SCPD19080201 About the topic New preferential individual income tax ("I ...
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 (03
Opportunities and challenges in selected ASEAN countries amid the current global economy and Belt and Road initiative Programme Code: SCPD19090301 About the topic Since the Belt and Road Initiative wa ...
TF event (23
Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...
TF event (31
Transfer Pricing DIPN series – DIPN 58: TP documentation and CbCRs Programme Code: SCPD19103102 About the topic Proper transfer pricing (TP) documentation to effectively demonstrate the arm’s length n ...
TF event (04
Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...
TF event (03
Opportunities and challenges in selected ASEAN countries amid the current global economy and Belt and Road initiative Programme Code: SCPD19090301 About the topic Since the Belt and Road Initiative wa ...
TF event (23
Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
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 (17 09 19) flyer_final_190618154330
New DIPNs on deductions on R&D expenditure, health insurance premiums under VHIS, and deferred annuity premiums and TVC Programme Code: SCPD19091701 About the topic The Hong Kong SAR Government ha ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
Corporate Finance Series (Sep - Nov 2019)_v2
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103405
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103331
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103314
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
1008r14_PD_CFS_190925
1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
TF event (23
Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part 2 Programme Code: SCPD19102301 About the topic The Inland Revenue Department (IRD) published the three long- ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
TF event (27
Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...
TF event (31
Transfer pricing DIPN series – DIPN 58: TP documentation and CbCRs Programme Code: SCPD19103102 About the topic Proper transfer pricing (TP) documentation to effectively demonstrate the arm’s length n ...
CG event (16
Best Corporate Governance Awards series: CLP and COSCO share their experience on developing award winning corporate governance Programme Code: SCPD19101601 About the topic Market regulators around the ...
CG event (16
Best Corporate Governance Awards series: CLP and COSCO share their experience on developing award winning corporate governance Programme Code: SCPD19101601 About the topic Market regulators around the ...