s091210
Host Supporting organisation Supporting organisation Corporate Rescues and Valuation of Distressed Companies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : Being applied for This s ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
ED9_IASB_ED_submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 14 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
PR_IASB_ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IASB-ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
20150725&0808_Dinghy courses(FULL_A)
20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...
20150809&0815_Dinghy courses
20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...
Disciplinary proceedings in progress as at 9 September 2021
992 Disciplinary proceedings in progress as at 9 September 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...
update277
i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update045
Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...
Regulations2004
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...
overview_inc
IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...
update208
i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...
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 ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
Guideline of the SRC_v100716_final
As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
tts-apm
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
ED-ED9-IASB-bc
September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
Module A (Jun 16)_Question
Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module A (Dec 12)_Questions(revised)
Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
Module D (Jun 13)_Answer
Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...
sub_bcuccdp
Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 11 August 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
g_im
Page 1 of 9 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Funds and their Investment Managers This document is developed by the Monetary ...
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 ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
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Flyer_v10_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
Flyer_v9_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
submissionlog
Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...
submissionlog0824
Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...
final
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
submissionlogold1
Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...
submissionlog15
Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...
cfs-sep-nov
Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...
bcies-feb-may
1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
Flyer_GIG150117
Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...
Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
1502_Spring promotion
HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器:可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統:0-90送風,4) 抽濕選擇:高風速-適合吹乾衣物;低風速-適合晚間 ...
360-degree-leadership-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
practicemgt-nov-dec
955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...
bmss-oct-nov2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...
bmss-mar-jun2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or student (for eac ...
caba-workshop-oct-dec
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 ...
ws-wbsm-w110817f-w110926f
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 ...
Forum and Conference
Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...
D_WK1_Guidance Notes (Dec10)_2
D_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
D_WK1_Guidance Notes (Dec10)_1
D_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
D_WK1_Guidance Notes (Dec10)
D_WK1_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
sub_sme202010
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 22 October 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...
tiwg_ms
Page 1 of 5 SUMMARY OF SMPC TECHNICAL ISSUES WORKING GROUP MEETING (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 13 May 2020 Time: 10:00 a ...
Important Dates for New QP Associate Module Examination (December 2020 session)
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update009
Update No. 9 (Issued December 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages with revised contents pages Revised contents pages HON ...
hkfrs_update0118
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2018 Standards ...
Timetable-ChinaCourse2018_1A
Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税(一)货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税(二)其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...
newadm2017dec_yrend
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017 year-end Standards affected New standard and amendme ...
170901_itinerary_rv
香港會計師公會青年匯粵港澳大灣區考察團-深圳‧佛山日程初步安排(9月1-2日) 更新﹕28/8/2017 日期時間內容9月1日(星期五) 上午07:30 集合上車點:金鐘海富中心麥當勞外(港鐵站A出口) 08:00 集合上車點:九龍塘多福道耀中國際學校(中學)門口(港鐵站D出口) 08:00-09:15 乘車往深圳灣過關09:45-10:40 乘車往深圳市區10:40-11:40 參觀企業(深圳市 ...
HKICPA Gift Season Offer_Lucullus
Gift Season Offer 佳節禮遇Lucullus Gourmet Shop 龍島美食店香港會計師公會會員可享以下佳節禮遇HKICPA members are entitled to below gift season offer: Promotion Period 優惠日期: 1/12/2013 – 28/2/2014 Enjoy 10% discount on any regula ...
Mem-1307_Issue 2
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Interactions among the Economies of China, US and Europe" (16 August 2013) [NEW] Cross ...
i2c_ifrs9amend
4 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT: LIMITED AMENDMENTS TO IFRS 9 ...
Karaoke concert Ad
Date: Saturday, 17 September 2011 Time: 7:00 p.m. – 10:00 p.m. Venue: Community Hall, Sai Ying Pun Community Complex 2 High Street (near Bonham Road), Sai Ying Pun, Hong Kong (Accessible by bus no. 23 ...
req-comm
FASB exposure draft on Financial Instruments http://www.iasb.org/CurrentProjects/IASBProjects/FinancialInstrumentsARep...entsRecognitio/FASBEDonFI/FASBexposuredraftonFinancialInstruments.htm (2 of 2)3 ...
GAAP_IFRS
Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...
W091114
Leadership for Performance & Commitment (re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sectors, f ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
submissionsIFRIC_D18
1 Our Ref.: C/FRSC By e-mail and by post 6 April 2006 Mr. Allan Cook, IFRIC Co-ordinator, The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 ...
20110309&16
20110309&16 Date and time Part I – 9 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Part II – 16 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms ...
20120302&09
20120302&09 Date and time Part I – 2 March 2012, Friday 6:45 p.m. – 9:45 p.m. Part II – 9 March 2012, Friday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Uni ...
updatedec18
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end Standards affected New standard and amendme ...
pr_ibor
03 May 2019 IASB proposes targeted amendments to IFRS Standards in response to IBOR reform The International Accounting Standards Board (Board) has published for public comment proposed changes to the ...
i2c_fi23
23 March 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Amendments to the Classification and Measurement of Financial ...
9cl5
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: Invitation to Comment on IASB Exposure Draft Date: Monday, 12 June 2023 10:52:07 am Dear Standard Setting Department ...
9cl3
Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Via e-mail: commentletters@hkicpa.org.hk 31 May ...
itc_renewe
9 May 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Contracts for Renewable Electricity – Proposed amendments to IFR ...
update315
i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...
MPS_A_PartII
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MPS_A_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_A_PartII
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paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
Supplement_A
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Supplement_A_1
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Supplement_A_2
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Supplement_A
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update034
Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ED-ED9-IASB
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
IASB_ED9
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...