AGM-52nd_28 Nov 2024
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update037
Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
Anonymous
1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...
ws-business-finance-jan-apr
Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...
Commentary on the 2006 Budget
The economy The Financial Secretary ("FS"), Mr. Henry Tang, delivered his third budget speech on 22 February 2006. The figures contained in the budget revealed a robust performance by the ec ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
Sponsorship Package_commericial_2013_2
National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...
Sponsorship Package_commericial_2012
National Day Celebration Dinner Thursday, 20 September 2012 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
bpubforsale_QP
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
pub_form9
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
bpub_form9
Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...
HK Company Law Practice_leaflet (Charles)-4
HK Company Law Practice_leaflet (Charles)-4 Hong Kong Company Law & Practice Available in Print & Online Subscription HKCP, published in 1993, is the pre-eminent introduction to company laws a ...
dii-2010-11
Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...
Diploma in Insolvency 2011-2012 flyer (FINAL)
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F090508-HKICPA-Pre
Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...
FE (Jun 18) Paper II_Answer
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Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 HK Subdegree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Module A Student Notes (All)a
Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...
Module 12_LP
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Cir_BP201410
Bulk purchase discount Hong Kong Master Tax Guide 2014/15 (23rd Edition) -by Deloitte Discount price: HK624 (original: HK780) The tax guide provides comprehensive and up-to-date explanation of Hong Ko ...
s110307s
Forensic Accountancy & Business Valuation for Litigation Purposes (re-run) Programme Code: S110307S Cannibalism effect in forensic accountancy was initially conceptualised by Mr Benny K B Kwok in ...
update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
C_WK2_Guidance Notes (Dec10)
C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
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advertisement-form
Page 1 of 2 Nov 2018 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...
2018_Order Form
HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination questions and answers with examiner's repor ...
A1k
20 (k) Section 19C(4) and 19C(5) – can taxpayers choose which amounts of tax losses are to be offset first? The following example is used to illustrate a question on section 19C: Company A has carried ...
d_workshop1session2_1
Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...
d_workshop1session2
Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...
hkfrs-su-nov
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
HKFRS_Standard_Updates
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
HKFRS_Standard_Updates
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
Commentary on the 2005 Budget
The economy The Financial Secretary (FS), Mr. Henry Tang, delivered his 2005 Budget Speech on 16 March 2005. The figures that he announced showed an economy well on the way to recovery with GDP growth ...
2015_HKICPA_FE_Order Form_Q&A_Order Form
2015_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
2014_HKICPA_FE_Order Form_Q&A_Order Form
2014_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb
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2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb
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2016_HKICPA_FE_Order Form_Q&A_Order Form
2016_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
Advertismentform2022
Page 1 of 2 Aug 2021 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...
Cir2014_member_flyer_rv
Group Personal Insurance Program 2014/2015 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
Cir2013_member_flyer (rv)
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tts1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
Module A (Jun 12)_Questions
Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
FE (Jun 16) Paper I_Question
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Welcome_offer_2020
4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...
Welcome_offer_2020
4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...
CIESreport
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
CIESreport
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
HKICPA_SR-EN_ICAEW
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
compar2112
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...
iOne
Global is pleased to offer special discount for its iBox: OOffffeerrss Special offer for iBox: Equipped with HK telephone number at HK200 per month (original: HK238) Equipped with China telephone nu ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Int 5 2020 apply to financial statements Answer: HK Int 5 (Revised) has been updated to incorporate the references to the 2020 and 2022 Amendments, but its conclusions are not impacted by thes ...
AnnualReport2017
2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
HKICPA-WelcomeGift_T C_1218
TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...
2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA
Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...
HKICPA-WelcomeGift_T+C_1218
TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...
HKICPA_TnC_1218
Terms and Conditions apply. TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2021. Only applicant whose BOC HKICPA Platinum Card (the ...
20121011_module_a_part1
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icaew-exam-enrol-form-mar
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
Module B (Dec 15)_Answer
Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...
FE (Jun 15) Paper I_Question
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FE (Jun 17) Paper II_Answer
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FE (Jun 15) Paper I_Question_v2
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FE (Dec 17) Paper I_Question
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comp1221
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...
comp226
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
ssap05
SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
tfp150225s
Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...
tue14nov
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 ...
s110113s
Recent Developments on Personal Income Tax for HK Employees Working Cross-border Programme Code: S110113S According to a recent survey conducted by the Government, over 40,000 Hong Kong residents trav ...
South China Industries Limited_flyer 2021
South China South China Industries Industries IndustriesMedical Medical FaceFace Mask MaskHKICPA HKICPAWho we are?Who we are? Who we are? Who we are? Who we are? “We are South China Industries, the ma ...
wga-case2-template
working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
Comparison_IASE_ED_SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
ED-Comparison-IASE-SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
Module D (Jun 16)_Answer
Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...
Module D (Jun 16)_Answer_1
Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...
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 ...
Module C (Jun 12) Student Notes_Workshop 2
Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
Workshop_FS
「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...
budget_proposals2013-14
Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...
budget-proposals-2013-14
Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...
ma-20121126-en
1 To: Assignment/News/Business Page Editor Statement from the Hong Kong Institute of CPAs regarding 19 November report in a local print media and subsequent media reports (HONG KONG, 26 November 2012) ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
29_10_2013_Module A2_1
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joint-declaration-annex1_en
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
update059
Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the ...