AIG Training Class - Final

Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...

qa-sar-pn840

Solicitors’ Accounts Rules and Practice Note 840 Reporting Engagements Questions & Answers October 2009 Solicitors’ Accounts Rules and Practice Note 840 Reporting Engagements Page 1 of 3 Questions ...

PAIB events

Date Topic Nature of Activity Available period: 1 Aug 2024 – 15 Aug 2025 PAIB Live AMA 你問我答 [EP5] (archived webinar) e-Seminar 18 Jul 2024 PAIB Live AMA 你問我答 [EP5] Webinar Available period: 31 May 202 ...

Exposure Draft 2009

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...

Information, Communications and Technology Interest Group events

Date Topic Nature of Activity 9 Nov 2024 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices Conference 21 Jun 2024 Joint YMC – ICTIG visit: G ...

Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

SMP_2008

Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...

IC-ISA501andISA520

By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

annex1app1_c

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录1 内地企业会计准则体系___________________________________________________________________ 企业会计准则——基本准则（中华人民共和国财政部第33号令） 企业会计准则——具体准则第1-38号（财会[2006]3号） • 企业会计准 ...

Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

0605

Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...

FRSCMS-May

Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...

03-President

President’s Statement !Hong Kong Society of Accountants !"# 7 In last year’s statement, I referred to the Society’s response to complaints referred to us by the other regulators in the market and ...

Snooker course_130929 (rv2)

Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...

Circular_JPG_140226 (rv)

Circular_JPG_140226 (rv) The 10th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2014 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Ins ...

262m

1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

AASC20220524

1 Minutes of the 400th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 24 May 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants ...

2018_Exam Review_Paper 2A

Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...

Part 9

Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20121016_ModuleD_PartI

You don't have access right to view the details. Please login.

20150506_MPSII_D

You don't have access right to view the details. Please login.

2mkr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...

Past Events (2023)

Past Events (2023) Date Topic Nature of activity 15 Nov 2023 Joint ForensIG-RIF seminar: Use of forensic accountants in construction-related insurance claims/ commercial damages Lunch seminar 30 Oct 2 ...

Exposure Draft 2022

Date Title 8 December 2022 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Definition of a Lease-Substitution Rights (IFRS 16 Leases) (IFRS Interpretati ...

M8 MPS Jun 2022

You don't have access right to view the details. Please login.

M8 MPS Dec 2021

You don't have access right to view the details. Please login.

M6 MPS Jun 2021

You don't have access right to view the details. Please login.

Study Materials

You don't have access right to view the details. Please login.

Study Materials

You don't have access right to view the details. Please login.

Cancellation of Institute events from 15 to 31 July 2020

The Hong Kong Institute of Certified Public Accountants announced that the events listed below will be cancelled in view of the evolving epidemic situation. Alternative arrangement will be advised in ...

update024

Update No. 24 (Issued December 2005) Document Reference and Title Instructions Explanations VOLUME IIIVOLUME III Contents of Volume IIIReplace contents pages i, iii & v with revised contents pages ...

update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

2019

Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...

2019

Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...

Past Events (2018)

Past Events (2018) Date Topic Nature of activity 17 Dec 2018 Shareholders' disputes and fairness of corporate transactions Lunch Seminar 11 Dec 2018 Personal Data : Crossing the Chasms of Expectat ...

2019

Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...

2019

Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...

Module D Taxation

You don't have access right to view the details. Please login.

Module D Taxation

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Module D Taxation

You don't have access right to view the details. Please login.

Module D Taxation

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

t_1

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

t_2

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

Competition list

External competitions initiated by the Institute (Last update: 27 June 2018) Date Competition 22-23 Jul 2017 誠信杯(Badminton) 10-Sep-2017 RSCP Ten-pin Bowling Tournament 10-Sep-2017 RSCP Table Tennis To ...

FCP2019 timetable

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

2018

Date Topic 4 December 2018 Visit to theDesk – a co-working space 30 November 2018 Visit to Hong Kong International Airport (Re-run) 24 November 2018 Cathay Pacific City Tour and Networking Lunch 22 No ...

2017eng

Update on Standard Convergence (3 July 2017) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to keep with its convergence policy with IFRS. As r ...

Module B Corporate Financing

You don't have access right to view the details. Please login.

Module B Corporate Financing

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

dd_160624

Dear members, The June dance dinner will be held on Friday, 24 June 2016 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...

2016

Date Topic 17 December 2016 / 18 December 2016 Lifestyle series of events: Gingerbread house and cookie making class 3 December 2016 2016 Year End Gathering for Young Members 21 November 2016 Lifestyl ...

WilliamLo

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist William Lo Executive Director, Finance Airport Authority H ...

RichardTse

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Richard Tse Executive Director, Finance West Kowloon Cultural District Auth ...

HoraceMa

PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of moderator Horace Ma CFO S. Culture International Holdings Limited Ma is the Chief Financial Officer of S. Culture Internationa ...

KMWong

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist Kim Man Wong CFO HK Electric Investments Mr. Kim Man Wong ...

SMP150626_Full

Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...

SMP150626

Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...

Module B Corporate Financing

You don't have access right to view the details. Please login.

Module B Corporate Financing

You don't have access right to view the details. Please login.

20150324_Post_Marathon_Drink

4 March 2015 To: CPA Marathon registrants You are cordially invited to join the post-marathon drink where you can mingle with your fellow CPA runners and share your excitement and running experience o ...

Circular1412_TKan

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

Final Examination

You don't have access right to view the details. Please login.

Final Examination

You don't have access right to view the details. Please login.

BMIG_1410practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 October (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 10 October (Fri) 9:00 – 11 ...

BMIG_1409practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 5 September (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 10 September (Wed) 9:00 ...

20140424

You don't have access right to view the details. Please login.

20140424

You don't have access right to view the details. Please login.

Support for teachers and candidates

We organize a free pre-examination technique webinar and provide post-examination question review for candidates and their teachers to facilitate their study and teaching for the BAFS Mock Examination ...

20140305_Hong Kong Tax Updates 2013

Date 5 March 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...

20131024

You don't have access right to view the details. Please login.

20131024

You don't have access right to view the details. Please login.

Module D Taxation

You don't have access right to view the details. Please login.

Module D Taxation

You don't have access right to view the details. Please login.

A1

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

20120601

Date 1 June 2012, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Ms. Clara Yu ...

HKICPA-Letter-members-1219

BOC HKICPA Platinum Card – Exclusively for You ! * Please refer to the enclosed promotion leaflet for offer details as well as terms and conditions. Dear Member, We are pleased to advise that the Inst ...

DBIG -111228

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 28 December 2011 Dear all, We will have 19 members participating in " 24小時龍舟馬拉松接力齊創健力士及慈善籌款" to be h ...

Winners

Mini Bridge Tournament 2011 1st mini bridge tournament -19 March Champion Au Yan, Alfred Leung Man Chiu, Lawrence 1st runner up Lee Chi Kit, Stephen Fong Yuk 2nd runner up Fung Siu Fan Lo Lai Yee, Dor ...

submission-deadline-2011

(Revised in August 2011) Deadlines for Submission of Applications in 2011/2012 The Institute’s Registration and Practising Committee, which deals with applications for membership, international affili ...

practice schedule_1103

Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 10 March (Thu) 7 March 2011 9:00 – 11:00 p.m. Kwun Chung Street Sports Centre 22 Marc ...

2010-11-appa

Appendix A Restructuring and Insolvency Faculty Events/Activities for the membership year 2009-2010 Date Topic Speakers 2009 22 Jul Riding out the Storm in Asia: Restructuring & Insolvency Strateg ...

091004

CPA Cup -60th National Day Celerbation Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽Come and cheer for the HKICPA dragon boat team! Cheering team uniform will be provided on the spot. Date: Sunda ...

PCCW

now TV is pleased to offer special discounts in the following packages: Eligible users All HKICPA members, international affiliates, GAA members and registered students Offer details For new now TV c ...

event

Prospective CPA Issue No. 49 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 August 2009 Date Events 4 August P –Workshop on effective communication for business ...

event

Prospective CPA Issue No. 48 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 July 2009 Date Events 4, 11, 18 & 25 July O –Workshops on PRC accounting, auditi ...

FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

Institute's Budget Proposals - Archives

Institute's Budget Proposals - Archives Date Subject 19 Jan 2023 2023-24 budget proposals (See also press release) 18 Jan 2022 2022-23 budget proposals (See also press release) 20 Jan 2021 2021-22 ...

Membership and Affinity Cards

BOC Hong Kong Institute of CPAs Platinum Card (and membership card) We are delighted to offer you two platinum credit cards issued by BOC Credit Card (International) Ltd. The dual currency (RMB and HK ...

event

Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...

P090612

6 初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009 年6 月12 日至7 月24 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教 ...

How to Achieve CPD Hours

How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...

events

Prospective CPA Issue No. 44 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 May 2009 Date Events 8-10 May Q – Modules B & D – 4th workshop 10, 17 & 2 ...

TUE_Flyer_Jan-Apr09

TUE Registration Form January 2009 –April 2009Please allow 4 days to process your application. To avoid delaying the process, please do NOT make any unnecessary enquiries. You can check your enrolment ...

Institute_Issues_21_HKSAR

HTUInstitute Issues HU21 New Hong Kong Standards on Auditing and ReviewUH The Institute today issues 20 new Hong Kong Standards on Auditing and a new Hong Kong Standard on Review Engagements, under th ...

050304.rules

What’s New Provisional Rules on the Registration and Supervision of CPA Firms and Rules on the Registration of CPAs The PRC Ministry of Finance (MOF) (中華人民共和國財政部) issued the “Provisional Rules on the ...

Lau_Kwok_On_30-Oct-02

Dear Sir, We refer to the captioned subject and may comment as follows: 1. I am of the opinion that there is a need for differential reporting in Hong Kong. 2. Differential reporting should certainly ...

071103

BY FAX AND BY HAND (2861 1494) Your Ref.: G6/123/4C (2003) Pt. 14 7 November 2003 Our Ref.: C/EPL Financial Services Branch, Financial Services and the Treasury Bureau, Government of the HKSAR, 18th F ...

Result (final)

Result (final) CPA Golf Tournament 2013 Anthony Marr and Anthony Cheng won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in this year's CPA Golf Tournament, held on 24 October ...

Flyer(FE_Dec_2014)_2

Flyer(FE_Dec_2014)_2 Examination Techniques Sharing Forum on QP Final Examination (December 2014 Session) Examination technique is one of the hottest success ingredients for QP. This examination techn ...

Flyer(FE_Dec2014)_Final

Flyer(FE_Dec2014)_Final Examination Techniques Sharing Forum on QP Final Examination (December 2014 Session) Examination technique is one of the hottest success ingredients for QP. This examination te ...

Flyer(FE_Dec_2014)_1

Flyer(FE_Dec_2014)_1 Examination Techniques Sharing Forum on QP Final Examination (December 2014 Session) Examination technique is one of the hottest success ingredients for QP. This examination techn ...

Flyer(FE_Dec_2014)

Flyer(FE_Dec_2014) Examination Techniques Sharing Forum on QP Final Examination (December 2014 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniq ...

Diploma 2011-12 (info session) flyer

Diploma 2011-12 (info session) flyer Information Session on the Institute's first Specialist Qualification: Diploma in Insolvency The Diploma in Insolvency programme is the Institute's first S ...

051017Q&A

051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說 量 律行論見律見 1. 了連了不兩 力不力不行不 2. 了1000不什 不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領 金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不 臨不不臨更領 7. 年不 8. 不50年不 不領 9. 理 (1 ...

Circular1404_tommykan (rv)

Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...

HKU SPACE_MSc Accounting and Finance_Jan2014 (rv)

HKU SPACE_MSc Accounting and Finance_Jan2014 (rv) Special Offer on MSc Accounting and Finance -Part-time programme by The University of Hull and HKU SPACE HKICPA full members will be entitled to a HK2 ...

CPA401 application form

CPA401 Gimbal Health Membership Benefit Application Formfor HKICPA MembersPlease mail this form cheque (payable to Hong Kong Healthcare Medical Centre Limited) to:Hong Kong Healthcare Medical Centre ...

DBIG -1107 (2011 Sai Kung Vigor DB Race)_1

DBIG -1107 (2011 Sai Kung Vigor DB Race)_1 To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 29 June 2011 Dear members, We have enrolled 1 "Mixed Team" ...

DBIG -1107 (2011 Sai Kung Vigor DB Race)

DBIG -1107 (2011 Sai Kung Vigor DB Race) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 29 July 2011 Dear members, We have enrolled 1 "Mixed Team", ...

Result (final)

Result (final) CPA Golf Tournament 2012 Anthony Cheng and Jonny Tang won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in this year's CPA Golf Tournament, held on 24 October at ...

pr_qms

IAASB SEEKS PUBLIC COMMENT ON EXPOSURE DRAFT ALIGNING EXISTING STANDARDS WITH NEW, REVISED QUALITY MANAGEMENT STANDARDS Feb 22, 2021 New York, New York English The International Auditing and Assuran ...

cl3t

1 Vocal Yau Wai Man From: info on behalf of HKAB Sent: 2022年5月10日星期二16:24 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IESBA Exposure Draft Proposed Technologyrelated Revisions t ...

Important dates to note 2021

COUNCIL ELECTION 2021 IMPORTANT DATES TO NOTE Particulars and date Candidate's action Closing day to receive nomination 15 November 2021 (5:30 pm) 15 November 2021 (5:30 pm) Return to Institute th ...

Important dates to note 2021

You don't have access right to view the details. Please login.

Timeline

You don't have access right to view the details. Please login.

1182F_4Aug2020_Costs order_Redacted

2. The Complainant lodged its statement of costs on 11 December 2019. The Respondents lodged their statement of objection on 24 December 2019. Thereafter, the Complainant and/or the Respondents have a ...

CPD requirements

Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...

2020

Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

HKBN Handbill 20231130 ENG

Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...

HKBN Handbill 20231231 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240131 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

...

...

...

...

1_602

Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

DC order_ Chan Wone Yee _7 Jun 2017_edited

IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...

976r8_SET_TeacherExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...

Circular_TTIG160424

Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...

Circular_TTIG150524

Table Tennis League 2015 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held on 24 May. The league is divided into 3 groups of different levels ...

reasons-order-1028p

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

reasons-order-1028r

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

CPA Football Competition 2014-2015

CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

cacv28-2010

CACV 28/2010 IN THE HIGH COURT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION COURT OF APPEAL CIVIL APPEAL NO. 28 OF 2010 (ON APPEAL FROM THE DECISIONS OF THE DISCIPLINARY COMMITTEE OF THE HONG KONG I ...

techwatch80

Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

IR_ICAEW_background

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...

techwatch55

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 Spotli ...

HKICPA_Submission_ED_ISA_550

By e-mail and by fax (0062 1 212 286 9570) 10 May 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Ave ...

sas160

SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...

041209c

致：編採主任／財經版編輯（請即賜刊） 香港會計師公會宣布香港財務報告準則與國際財務報告準則全面接軌（香港，二零零四年十二月九日） 香港會計師公會（公會）今天宣布，隨著其頒布五項會計準則，全套的香港財務報告準則(HKFRS)將會與由國際會計準則委員會(IASB)頒布之國際財務報告準則(IFRS)全面接軌，並對於二零零五年一月一日或以後開始的財務報告期生效。此五項準則為： 香港會計準則第17號租賃； ...

aptitude_test_notes

HKSA Aptitude Test (February 2004) -1 -HONG KONG SOCIETY OF ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Registration and Entry Form PURPOSE 1. Under secti ...

030820e

-1 -To: News/Business Editor 20 August 2003 (For IMMEDIATE RELEASE) Proposals on asset disposals and discontinued operations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards ...

temp-sme-frf&sme-frsq&a

temp-sme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Revised July 2006 SME-FRF & SME-FRS Page 1 of 4 ...

sme-frf&sme-frsq&a

sme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Revised July 2006 SME-FRF & SME-FRS Page 1 of 4 Smal ...

Module B (Dec10)_Question_1

Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

Module B (Dec10)_Question

Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

633rd_220421

You don't have access right to view the details. Please login.

1526C_DC Order_edited_Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Proceedings N ...

646th_25 May 2023

You don't have access right to view the details. Please login.

HKAA_NewMemForm_HKICPA

Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...

TRG2MaySummary

Briefing on IASB TRG papers for 2 May meeting Key highlights Francesco Nagari, Deloitte Global IFRS Insurance Leader 27/04/2018HKIISG HKIISG HKIISG HKIISG HKIISG HKIISG -20 April 201820 April 201820 A ...

gfi1212

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021 This Circular is intended for general guidance only. The This Circular is intended for ge ...

HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

Shell_application form

DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...

Shell_application form_old

DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...

ir_attach

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M9105 4 January 2002 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Ro ...

020104

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M9105 4 January 2002 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Ro ...

E&T_Exam_HKICPA_BAFS_leaflet

E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...

1335_E&T_Exam_HKICPA_BAFS_2018

1335_E&T_Exam_HKICPA_BAFS_2018 HKICPA/HKABE BAFS Mock Examination 香港會計師公會/香港商業教育學會「企會財模擬考試」報考企會財模擬考試理由• 裝備學生所需的考試技巧，能在香港中學文憑考試企會財科中獲得佳積• 有助鞏固學生於課堂上學習的知識• 獲得公開考試經驗• 讓考生對自己和其他企會財學生於商業及會計認知程度作出比較• 考生 ...

AGM-51st_7 Dec 2023

You don't have access right to view the details. Please login.

652nd_5 December 2023

You don't have access right to view the details. Please login.

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

Past Events (2020)

Past Events (2020) Date Topic Nature of activity 11 Dec 2020 E-learning webinar: Tackling Hurdles to the Voluntary Liquidation of Wholly Foreign Owned Enterprises in the Mainland Live webinar 8 Dec 20 ...

Arrangement on your current QP Final Examination enrolment in the December 2020 Session

You don't have access right to view the details. Please login.

Past Events (2019)

Past Events (2019) Date Topic Nature of activity 28 Nov 2019 Corporate Fraud Enforcement Work and Lessons Learnt Lunch seminar 19 Nov 2019 Recent Developments in the Life of a Liquidation - Part II Lu ...

2018

Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...

Module C Business Assurance

You don't have access right to view the details. Please login.

Module C Business Assurance

You don't have access right to view the details. Please login.

Mentorship Programme events

Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...

PerfumeWorkshopAugust

RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...

PerfumeWorkshopAugust

RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

Circular_GIG1609_v2

The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...

YMSC151201

Members' Forum for Young Members About the forum The Institute organizes members' forum to apprise young members of the developments of topical issues, both international and local, and the wo ...

VivianLau

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Vivian Lau Group Financial Controller and Head of Compliance Credit China H ...

DennisHo

PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Dennis Ho President Hong Kong Institute of CPAs Partner PricewaterhouseCoopers Mr. Dennis Ho is the President of Hong ...

EdmandCheung

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist Edmand Cheung Group Managing Director Innovix Distribution ...

PatrickSung

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Patrick Sung Executive Director & CFO Guangnan (Holdings) Limited Mr. P ...

Ms

Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家，擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...

Ms. Ellen Fok

Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家，擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...

Workshop Topics Module A Workshop 2_1

Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...