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Section 1 Personal Particular Title (Tick “” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nation ...

2

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...

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(II) Part B – Sample policies for sole practitioner with staff Relevant sections in 006 edition Relevant standards Key updates in 013 edition 1 Managing professional risk (Monitoring compliance) HKSQC ...

aml2016-2

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

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普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

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From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

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Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...

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Accountability and Audit: Internal Controls -Sound and effective controls Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Internal Controls -Sound ...

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Issue 2.Nov 2009 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional develo ...

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Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

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馬拉松訓練中心有限公司2019 渣打馬拉松訓練班A 班馬拉松訓練中心有限公司為2019 年2 月17 日之渣打馬拉松比賽舉辦訓練班。通過十六週之系统性、集體性訓練，學員可以理解如何訓練並準備比賽，如何知道自己的合理目標時間、比賽配速等等。***不參加上述馬拉松比賽，也歡迎參加此馬拉松訓練班，增加自己對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。教練： ...

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

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1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...

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160914-2

Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...

Workshop 2

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DBIG_1609-2

Dragon Boat Interest Group Practice Schedule (Pre-registration is required) September 2016 Date Registration deadline Time Venue 4 September (Sun) 28 August 2016 9:00 – 11:30 am Sai Kung Community Hal ...

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Auditing and Assurance Standards Committee Due Process For The Development of Local Practice Notes/Guidance Project initiated Project approved by AASC Exposure Draft endorsed by AASC Exposure Draft ap ...

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Comparison of 2 routes to the Insolvency Specialist Designation ("SD") SQ (Insolvency) and 8 years' experience SQ (Insolvency) and 3 years' experience (senior position) Membership of ...

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The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Mem-110718_Issue 2

Dear MBIG Member, In this issue of the MBIG Circular, we have: Seminar on Private Equity Investing in China (2 August 2011) [NEW] Workshops on PRC Taxation (September – October 2011) [NEW] China De ...

Level 2 Combined

HKICPA Accounting and Business Management Case Competition 2017-18 Level 2 Competition Awardees List – Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Membe ...

2 May 2018

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2 May 2018

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Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

PPT_final_170621-Version 2

Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...

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1 Proceedings No.: D-08-0343H 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 ...

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Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...

Result of Level 2

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name Team Leader Members China Holiness Chur ...

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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 ...

sem-determine-source1-2

Date and time Part I -13 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Part II -27 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queen ...

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HKAS 2 Inventories

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Update No. 2

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Module A_Part 2

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Module 2 – Management Accounting

This module provides students with an understanding of the sources and use of accounting and business information for internal planning and budgeting, decision making and performance measurement. Syll ...

Proficiency Team - Level 2

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name (English) School Name (Chinese) Team Le ...

IASB ED 2 I2C

14 November 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 2: “SHARE-BASED PAYMENT” The Internatio ...

MPS_Module C_Part 2

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 ...

25-10-13_ModuleB Part 2

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psi-bills-2

21 December 2011 By email (yhcheung@legco.gov.hk) and by post Our Ref.: C/CFC, M80858 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...

gayle-donohue-2

HKSQM 2 Engagement Quality Reviews

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MPS_Module D_Part 2

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 ...

pr20161230-2-tc

1 致：編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出監管行動(香港，二零一六年十二月三十日) 香港會計師公就一香港會計師公就一名執業會計師黎文成(會員編號：A22232A22232A22232A22232A22232A22232)沒有或忽略遵守、維持以其他方式應用公會或忽略遵守、維持以其他方式應用公會頒布的專業準則， 對其作出監管行動。黎文成先生獲一名海外客戶聘用，為他開設一間香 ...

Module D Methodologies v.2

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

HKFRS 2 Share-based Payment

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SIG141213-application form level 2

Saiilliing Course ((Levell 2)) Basiic Skiilllls Traiiniing (4-day course) for saiillors wiith Levell 1 certiifiicate Enrollmentt Form Finance & Operations Department, Hong Kong Institute of CPAs 3 ...

Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

21 Sep - Ordinance v.2

Supporting organisation Host Supporting organisation The Financial Institutions (Resolution) Ordinance, Cap. 628 CPD point(s) : The Law Society of Hong Kong : 2 CPD points The HKICPA : 2 CPD hours The ...

KYNgai 2-Aug-2004

-----Original Message-----From: KY Ngai Sent: Monday, August 02, 2004 12:14 PM To: P.T. Comment Letter Subject: SME Reporting Draft Comment Yes, the proposal is a practical issue in light of “cost and ...

2013 SMP Forum Brochure-2

IFAC SMALL AND MEDIUM PRACTICES FORUM 2013 Kampala, Uganda The Kampala Serena Hotel, June 5, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 ABOUT THE FORUM Please join u ...

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Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Combined Question SSG Level 2 Chinese

2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...

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Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

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Workshop Topics Module D (December 2013) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

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Workshop Topics Module A (December 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial recognition and subsequent measurement of a conve ...

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Workshop Topics Module A (December 2013) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed • Recognition/de-recognition criteria to reflect the modification of the loan • The requi ...

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The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...

WS 2 Student Notes - Mod B

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HKSQM 2 (Revised) Engagement Quality Reviews

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HKFRS Practice Statement 2 Making Materiality Judgements

nps224 nps224 x x x x Section 1:

Comic 2 “我想買恐龍”

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The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

Module D 6th Edition Learning Pack_Part 2

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Workshop Topics Module B Workshop 2

Workshop Topics Module B (December 2013) Workshop 2 1 The case study presented is a company based in Hong Kong which produces internationally successful brands of fashion clothes with global reputatio ...

Module D Workshop 2 - June 2013

Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...

1-2-7 Sustainability Capacity Building Framework

Module B 6th Edition Learning Pack_Part 2

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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 ...

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18 April 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 27 May ...

MPS M13-Part 2 Jun 2023

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AA-2-year contract-2016-Sep-2016

Hong Kong Institute of Accredited Accounting Technicians Ltd. (HKIAAT) is a wholly owned subsidiary of the Hong Kong Institute of Certified Public Accountants (HKICPA) (the only statutory licensing bo ...

Module A 6th Edition Learning Pack_Part 2

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Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

CPA Table Tennis Competition 2022 (Day 2)

11 December 2022

MPS M14-Part 2 Jun 2024

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Sailing Courses (Level 1 & Level 2) 2015

August & September 2015

Settlement discount – from a purchaser’s perspective under HKAS 2

Settlement discount – from a purchaser’s perspective under HKAS 2

Workshop Topics Module C Workshop 2 _Dec 2014_

Workshop Topics Module C (December 2014) Workshop 2 1 The case study is about a ferry service company in Hong Kong. Real-life events of the company and its financial statements were provided in the ca ...

Level 2 Business Proposal Format and Rules 2015

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...

Workshop Topics Module D Workshop 2 _Dec 2014_

Workshop Topics Module D (December 2014) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

------------------ Section 2: Standards issued but not yet effective ------------------

Volume II - Section 2

HKICPA_Order Form - Festive Item 26 Nov 2015-2

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

Module C 6th Edition Learning Pack_Part 2

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Workshop Topics Module B Workshop 2 _Dec 2014

Workshop Topics Module B (December 2014) Workshop 2 1 The case study presented is a premium hotel business whose shares are listed on the Hong Kong Stock Exchange. The business operates in Hong Kong, ...

------------------ Section 2: Pronouncements issued but not yet effective ---------------------

------------------ Section 2: Pronouncements issued but not yet effective --------------------- ------------------ Section 2: Pronouncements issued but not yet effective ---------------------

pr20161230-2-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

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Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

1.601 Liquidation and Insolvency Guidance Note (2) - A insolvency practitioner's investigation into the affairs of an insolvent company

1601 Liquidation and Insolvency Guidance Note 2 A insolvency practitioners investigation into the a 389d39c539f44ece9d9a8c09b8d69004_20200727155314 200727075316 200727075316-79459feaa0bd02b84f7f4e40a1 ...

"CPAs for NGOs 會計專業惠社群" Briefing session for AAs (2 September 2016)

"CPAs for NGOs 會計專業惠社群" Briefing session for AAs (2 September 2016)

HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

The Questions and Answers (Q&As) below are prepared and updated by staff at the Institute's Standard Setting Department and do not necessarily reflect the views of the Standard Setting Departm ...

一帶一路及粵港澳大灣區與韓國機遇經濟論壇 (CGCC Forum 2 Dec 2019)

一帶一路及粵港澳大灣區與韓國機遇經濟論壇 (CGCC Forum 2 Dec 2019)

MichaelChung_compressed

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femapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

femapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

B_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

B_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

B_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

B_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

2010bmapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

D_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

D_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

D_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

D_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

2010dmapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

Nina Hotel TWW - Chill Out Staycation Apr 2022_DW

Escapescapescapescapescapefrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfro ...

A_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

A_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

A_Syllabus Mapping_2

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

A_Syllabus Mapping_2

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

A_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

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Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is ...

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update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

2010cmapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

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2010amapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

C_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

C_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

C_Syllabus Mapping_1

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

C_Syllabus Mapping

Fields of Competency under enhanced syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under original syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive ...

pc-law

(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...

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pc-taxation

(Revised August 2013) Paper PC-Taxation Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Taxation Note: 1. The syllabus o ...

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(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

pc-law-old

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