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------------ Section 1: Effective for accounting periods beginning on or after 1 January 2024 -----------
--------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 -------- ------------ Section 1: Effective for accounting periods beginning on or after 1 January 2024 ------ ...
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粵港澳大灣區與香港 (published by HKTDC on 24 January 2018)
粵港澳大灣區與香港 (published by HKTDC on 24 January 2018)
![comparision-table-july](/images/search_icon_pdf.gif)
comparision-table-july
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![awardee-list2](/images/search_icon_pdf.gif)
awardee-list2
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
![awardee-list](/images/search_icon_pdf.gif)
awardee-list
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
![ct-jan](/images/search_icon_pdf.gif)
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ct-jan](/images/search_icon_pdf.gif)
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ct-jan-2010](/images/search_icon_pdf.gif)
ct-jan-2010
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ComparisionTable122008](/images/search_icon_pdf.gif)
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ComparisionTable122008](/images/search_icon_pdf.gif)
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ComparisionTable122008](/images/search_icon_pdf.gif)
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![concordance_012008](/images/search_icon_pdf.gif)
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![concordance_012008](/images/search_icon_pdf.gif)
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![hkfrs_update2013](/images/search_icon_pdf.gif)
hkfrs_update2013
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2013 year-end Effective date HKAS 1 Amendment Presentatio ...
![concordance2007](/images/search_icon_pdf.gif)
concordance2007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![awardee-list3](/images/search_icon_pdf.gif)
awardee-list3
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
![hkfrs-update](/images/search_icon_pdf.gif)
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![ED-First-timeAdopters_Submission](/images/search_icon_pdf.gif)
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
![ED-First-timeAdopters_Submission](/images/search_icon_pdf.gif)
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
![hkfrs_update11](/images/search_icon_pdf.gif)
hkfrs_update11
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2011 year-end Effective date HKFRS 1 Amendment Limited ...
![2015eng](/images/search_icon_pdf.gif)
2015eng
Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...
![2016eng](/images/search_icon_pdf.gif)
2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
![Status report 2013e](/images/search_icon_pdf.gif)
Status report 2013e
Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...
![newadm2017dec_yrend](/images/search_icon_pdf.gif)
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 ...
![list 2016end](/images/search_icon_pdf.gif)
list 2016end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2016 year-end Standards affected New standard and amendme ...
![hkfrs_update2014](/images/search_icon_pdf.gif)
hkfrs_update2014
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...
![hkfrs_update 12](/images/search_icon_pdf.gif)
hkfrs_update 12
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...
![concordance2006](/images/search_icon_pdf.gif)
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
![ComparisionTableJuly](/images/search_icon_pdf.gif)
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![ComparisionTableJuly](/images/search_icon_pdf.gif)
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![comparison_dec12](/images/search_icon_pdf.gif)
comparison_dec12
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...
![newadm2017](/images/search_icon_pdf.gif)
newadm2017
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 2017 Standards ...
![ComparisionTable072008](/images/search_icon_pdf.gif)
ComparisionTable072008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![ComparisionTable072008_1](/images/search_icon_pdf.gif)
ComparisionTable072008_1
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![hkfrs_update20141](/images/search_icon_pdf.gif)
hkfrs_update20141
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...
![hkfrs-su-nov](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
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TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
![comparison_jun12](/images/search_icon_pdf.gif)
comparison_jun12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![comparison_ dec11](/images/search_icon_pdf.gif)
comparison_ dec11
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![comparison-30june](/images/search_icon_pdf.gif)
comparison-30june
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![concordance_072007](/images/search_icon_pdf.gif)
concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
![2008 update to JD](/images/search_icon_pdf.gif)
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
![hkfrs-update-may](/images/search_icon_pdf.gif)
hkfrs-update-may
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...
![comparison_dec14](/images/search_icon_pdf.gif)
comparison_dec14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![comparison_Jun14](/images/search_icon_pdf.gif)
comparison_Jun14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![comparison_dec13](/images/search_icon_pdf.gif)
comparison_dec13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![comparison_jun13](/images/search_icon_pdf.gif)
comparison_jun13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![comparison_ Dec12](/images/search_icon_pdf.gif)
comparison_ Dec12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![hkfrs-update-dec](/images/search_icon_pdf.gif)
hkfrs-update-dec
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![hkfrs-update](/images/search_icon_pdf.gif)
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2010 year-end Effective date Conceptual Framework Conce ...
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Position Paper
4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...
![HKFRS_Standard_Updates](/images/search_icon_pdf.gif)
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 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
List of new and amended standards
HKFRS Update List of Amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2024 List of New and amended Standards issued that are appli ...
![hkfrs_update0118](/images/search_icon_pdf.gif)
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 ...
![hkfrs-update2015](/images/search_icon_pdf.gif)
hkfrs-update2015
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...
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Archived material
Effective dates of Financial Reporting Council (Amendment) Ordinance On 6 May 2019 the government gazetted 1 October as the effective date of the Financial Reporting Council (Amendment) Ordinance 2019 ...
![comparison0618](/images/search_icon_pdf.gif)
comparison0618
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![comparison0618](/images/search_icon_pdf.gif)
comparison0618
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![2017compdec](/images/search_icon_pdf.gif)
2017compdec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![2017compjun](/images/search_icon_pdf.gif)
2017compjun
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...
![2016comp](/images/search_icon_pdf.gif)
2016comp
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![compar_ June16](/images/search_icon_pdf.gif)
compar_ June16
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![compar_15dec](/images/search_icon_pdf.gif)
compar_15dec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![compar_June15](/images/search_icon_pdf.gif)
compar_June15
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![compar196](/images/search_icon_pdf.gif)
compar196
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![compar300620](/images/search_icon_pdf.gif)
compar300620
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![comparison0618ar](/images/search_icon_pdf.gif)
comparison0618ar
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![comparisondec18](/images/search_icon_pdf.gif)
comparisondec18
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...
![compar1912](/images/search_icon_pdf.gif)
compar1912
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...
![Standards_Dec08](/images/search_icon_pdf.gif)
Standards_Dec08
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 Amendmen ...
![list2109](/images/search_icon_pdf.gif)
list2109
Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021 Standards affected New standard and am ...
![updatedec18](/images/search_icon_pdf.gif)
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 ...
![hkfrs-update 0ld](/images/search_icon_pdf.gif)
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![pco1212](/images/search_icon_pdf.gif)
pco1212
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guid ...
![Circular_Jan2015](/images/search_icon_pdf.gif)
Circular_Jan2015
Dear members, The Singing Interest Group has organized a series of training courses ranging from singing, guitar playing to studio recording. Here are the details: Course No. Class Dates No. of Sessio ...
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Comment letters
Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle
![newad2112](/images/search_icon_pdf.gif)
newad2112
Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to December 2021 year-end Standards affected New standard and amendments relate to Members' H ...
![nas1221](/images/search_icon_pdf.gif)
nas1221
Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...
![awardee-list4](/images/search_icon_pdf.gif)
awardee-list4
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
![pr-20120613-en](/images/search_icon_pdf.gif)
pr-20120613-en
1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...
![pr-20120307-en](/images/search_icon_pdf.gif)
pr-20120307-en
1 A Plus media alert Dear editors and reporters: Even out of the office, CPAs are competitive The March issue of A Plus is out now, showing how attributes picked up in training for accountancy can hel ...
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Comment Letters
Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration
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Comment Letters
Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration
![DC order -0584F_1](/images/search_icon_pdf.gif)
DC order -0584F_1
1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
![wpe150114](/images/search_icon_pdf.gif)
wpe150114
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
![C080123](/images/search_icon_pdf.gif)
C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
![C080123](/images/search_icon_pdf.gif)
C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
![nas226](/images/search_icon_pdf.gif)
nas226
Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to accounting periods beginning on or after 1 January 2022 Standards aff ...
![stds0120](/images/search_icon_pdf.gif)
stds0120
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to accounting periods beginning on or after 1 January 2020 ...
![compar3112](/images/search_icon_pdf.gif)
compar3112
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...
![compar2109](/images/search_icon_pdf.gif)
compar2109
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
![compar2112](/images/search_icon_pdf.gif)
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 ...
![comp1221](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
![compar23dec](/images/search_icon_pdf.gif)
compar23dec
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...
![compar300623](/images/search_icon_pdf.gif)
compar300623
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
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Professional representation
A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...
![Appendices](/images/search_icon_pdf.gif)
Appendices
137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...
![4clr](/images/search_icon_pdf.gif)
4clr
Circular on Reporting related to the Private Columbaria Ordinance 1 February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of Certified Pub ...
![4mkr](/images/search_icon_pdf.gif)
4mkr
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of ...
![cicpa](/images/search_icon_pdf.gif)
cicpa
Body: Body: Body: Body: Body: Body: Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountant ...
![9pcotc](/images/search_icon_pdf.gif)
9pcotc
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guid ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
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 ...
![976r3_EandT_TeacherExpressonline_141119](/images/search_icon_pdf.gif)
976r3_EandT_TeacherExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
![tuecoe13jan](/images/search_icon_pdf.gif)
tuecoe13jan
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
![std1912end](/images/search_icon_pdf.gif)
std1912end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2019 year-end Standards affected New standard and amendme ...
![nas23yr](/images/search_icon_pdf.gif)
nas23yr
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to December 2023 year-end Standards affected New standard and amendments relate to Member ...
![nas0123](/images/search_icon_pdf.gif)
nas0123
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standar ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Example Reports for Auditors and Companies
(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...
![Cir_BP_IFRS2015BLUE](/images/search_icon_pdf.gif)
Cir_BP_IFRS2015BLUE
2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...
![blue2012](/images/search_icon_pdf.gif)
blue2012
2012 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 16 January 2012 If there are more than ten orders received from members, the Institute will ...
![pe12](/images/search_icon_pdf.gif)
pe12
Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
![pe12](/images/search_icon_pdf.gif)
pe12
Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
![blue2011](/images/search_icon_pdf.gif)
blue2011
2011 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 17 January 2011 If there are more than ten orders received from members, the Institute will ...
![100130](/images/search_icon_pdf.gif)
100130
Property, Infrastructure and Construction Interest Group (PICIG) Site Visit – Shatin Sewage Treatment Works Host Drainage Services Department Date 30 January 2010, Saturday Time 9:00 am – 10:30 am Lea ...
![TIG060124](/images/search_icon_pdf.gif)
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
![TIG060124](/images/search_icon_pdf.gif)
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
![20yrend](/images/search_icon_pdf.gif)
20yrend
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end Standards affected New standard ...
![TTIG_practice schedule_1501](/images/search_icon_pdf.gif)
TTIG_practice schedule_1501
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![TTIG_practice schedule_1301](/images/search_icon_pdf.gif)
TTIG_practice schedule_1301
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Latest Sustainability News and Developments
Date Title 24 July 2024 ISSB update July 2024 12 June 2024 ISSB update June 2024 16 May 2024 ISSB update May 2024 23 April 2024 ISSB update April 2024 13 March 2024 ISSB update March 2024 21 February ...
![TTIG_practice schedule_1601](/images/search_icon_pdf.gif)
TTIG_practice schedule_1601
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: -Cornwall Street Squash & Table Tennis Centre (J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong) ...
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Comment Letters
Comment letters Improving the Structure of the Code of Ethics for Professional Accountants
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment Letters
Comment letters Improving the Structure of the Code of Ethics for Professional Accountants
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IFRS Foundation Paper for Public Consultation – Status of Trustee's Strategy Review
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IFRS Foundation Paper for Public Consultation – Status of Trustee's Strategy Review
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Request for Views on Effective Dates and Transition Methods
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Request for Views on Effective Dates and Transition Methods
![i110111](/images/search_icon_pdf.gif)
i110111
The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...
![pr-20121003-en](/images/search_icon_pdf.gif)
pr-20121003-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...
![updatelist196](/images/search_icon_pdf.gif)
updatelist196
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 2019 Standards ...
![techwatch31](/images/search_icon_pdf.gif)
techwatch31
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
![976r4_EandT_TeacherExpressOnline_150226](/images/search_icon_pdf.gif)
976r4_EandT_TeacherExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
![976r3_EandT_StudentExpressonline_141119](/images/search_icon_pdf.gif)
976r3_EandT_StudentExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
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Workshop
Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...
![practice schedule_1601](/images/search_icon_pdf.gif)
practice schedule_1601
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: -LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) -Morse Park Sports Centre (40 Fung ...
![dd_150123](/images/search_icon_pdf.gif)
dd_150123
Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...
![practice schedule_1301](/images/search_icon_pdf.gif)
practice schedule_1301
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
![ed-ifrs9efdate](/images/search_icon_pdf.gif)
ed-ifrs9efdate
August 2011 Exposure Draft ED/2011/3 Comments to be received by 21 October 2011 Mandatory Effective Date of IFRS 9Exposure Draft Mandatory Effective Date of IFRS 9 (proposed amendment to IFRS 9 (Novem ...
![pr-20110711e](/images/search_icon_pdf.gif)
pr-20110711e
1 A Plus media alert Dear editors and reporters: The third runway debate Airport Authority Chairman Marvin Cheung talks candidly about Hong Kong's most expensive infrastructure plans ever (HONG KO ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Subscription to Mainland Accounting and Tax Publications
Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...
![Cir2014_blue_1](/images/search_icon_pdf.gif)
Cir2014_blue_1
2014 IFRS (Blue Book) -Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 8 January 2014 If there are more than ten orders received from members, ...
![Cir2013_blue](/images/search_icon_pdf.gif)
Cir2013_blue
2013 IFRS Consolidated without early application (blue book) Available at bulk purchase price Bulk Purchase Offer Closing date: 16 January 2013 If there are more than ten orders received from members, ...
![976_SET_StudentsExpressOnline_140306](/images/search_icon_pdf.gif)
976_SET_StudentsExpressOnline_140306
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
![tuecoe13jan_e](/images/search_icon_pdf.gif)
tuecoe13jan_e
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
![ed-ifrs-1-amend](/images/search_icon_pdf.gif)
ed-ifrs-1-amend
August 2010 Exposure Draft ED/2010/10 Comments to be received by 27 October 2010 Removal of Fixed Dates for First-time Adopters Proposed amendments to IFRS 1Exposure Draft Removal of Fixed Dates for F ...
![enrol-form-nov](/images/search_icon_pdf.gif)
enrol-form-nov
Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. November 2010 My Personal Detai ...
![jes-app-form-nov](/images/search_icon_pdf.gif)
jes-app-form-nov
Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. November 2010 My Personal Detai ...
![976r4_EandT_StudentExpressOnline_150226](/images/search_icon_pdf.gif)
976r4_EandT_StudentExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
![dd_160115](/images/search_icon_pdf.gif)
dd_160115
Dear members, The January dance dinner will be held on Friday, 15 January 2016 at 7:00 pm at百樂會, 9th 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9樓). Please click ...
![update048](/images/search_icon_pdf.gif)
update048
Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...
![fee-schedule-2011](/images/search_icon_pdf.gif)
fee-schedule-2011
Fee Schedule For Sessions offered in year 20 11 First Registration 450 450450 a: A one : A one: A one : A one -off fee payable only at the off fee payable only at the off fee payable only at the off f ...
![hk-int5_2023](/images/search_icon_pdf.gif)
hk-int5_2023
HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...
![update213](/images/search_icon_pdf.gif)
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
![tue-jan-mar_final](/images/search_icon_pdf.gif)
tue-jan-mar_final
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
![ma-20130115-en](/images/search_icon_pdf.gif)
ma-20130115-en
1 A Plus media alert Dear editors and reporters: The future of Mainland fashion The January issue of A Plus has features about catering to Chinese fashion-conscious consumers, CPAs who set up unusual ...
![130112](/images/search_icon_pdf.gif)
130112
Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Hong Kong Station Date 12 January 2013, Saturday Time 10:00 am – 12:00 pm Programme MTR Airport Express at Hong Kong Stati ...
![paib110126](/images/search_icon_pdf.gif)
paib110126
* Please refer here for descriptions of other competencies and ratings. Stock Exchange’s Review of Financial Statements and Corporate Governance Disclosures in Annual Reports About the topic The Stock ...
![Flyer110117](/images/search_icon_pdf.gif)
Flyer110117
Lunch Forum on Amendments to HKAS 12 Income Taxes Date 17 January 2011 (Monday) Time 12:30 p.m. – 2:00 p.m. (Light refreshment starts at 12:00 p.m.) Venue Training Centre, Hong Kong Institute of CPAs, ...
![paib-100120](/images/search_icon_pdf.gif)
paib-100120
* Please refer here for descriptions of other competencies and ratings. Discussion Forum on IASB Exposure Draft Management Commentary About the topic Management commentary is an essential channel for ...
![PN820_flyer](/images/search_icon_pdf.gif)
PN820_flyer
Hong Kong Institute of CPAs /Securities and Futures CommissionJoint Seminar on PN 820 – The Audit of Licensed Corporations and Associated Entities of Intermediaries Date Saturday, 12 January 2008 Time ...
![PN820-flyer](/images/search_icon_pdf.gif)
PN820-flyer
Hong Kong Institute of CPAs /Securities and Futures CommissionJoint Seminar on PN 820 – The Audit of Licensed Corporations and Associated Entities of Intermediaries Date Saturday, 12 January 2008 Time ...
![060108](/images/search_icon_pdf.gif)
060108
Study Mission to Qingyuan and Guangzhou (清遠及廣州考察團) Jointly organised by the Institute and the Hong Kong Trade and Development Council Date 8 -10 January 2006 Participation fee 1,800 per participant CP ...