HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...
WSHP19112201_36_190905155028_191014120052
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
flyer2405e_190619094725
HKICPA e-seminar: Forum on Consultation on Quality Management for Firms and Engagements This forum will cover the key aspects of the International Auditing and Assurance Standards Board's (IAASB) ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
ESEMETLS19060201_190625162531
HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards Event code: ESEMETLS19060201 HKSA 540 (Revi ...
WSHP19111301_15_190905152017
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
WSHP20010601r
1 COURSE HIGHLIGHTS: HKAS 32 Financial Instruments: Presentation sets out how a company that issues financial instruments should distinguish financial liabilities from equity instruments. That distinc ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) HKFRS 15 Revenue from Contracts with Customers will be effective for annu ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Football Competition 2019 – 2020 The annual CPA football competition is back! The 7-a-side competition will take place on weekends between November 2019 and Janua ...
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e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...
TF event (22
What you need to know about the new revenue and leases accounting standards as tax professionals (rerun) Programme Code: SCPD20012201 About the topic HKFRS 15 Revenue from Contracts with Customers has ...
13feb
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 9 Financial Instruments (audio) HKFRS 9 Financial Instruments will become mandatorily effective for annual periods beginni ...
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e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
WSHP19111301_16_190905154407
HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 16 Leases (audio) The new lease accounting standard, HKFRS 16 Leases will be effective for annual periods beginning on or ...
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e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
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e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...
WSHP20010801r
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
75022
PN 750 Issued February 2013; revised May 2022* Effective for reviews of financial information beginning on or after 15 December 2022 Review of Financial Information under the Hong Kong Listing Rules f ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
27pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
pr_20170814_en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
pr-20170426-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
pr-20160905-tc
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
pr-20160413-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
s100614s
Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the I Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the ...
LabourLaw_020624
勞動就業部分問: 有關聘用外籍人士法例是否適用於首席代表的問題? 答: 首席代表如果屬外籍人士,按《外國人在中國就業管理規定》(勞部發[1996]29 號) 的要求也應納入勞動就業管理並辦理就業證。但可免辦入境就業許可證,入境後憑職業簽證及有關證明直接辦理就業證。問: 港澳同胞是否屬於外籍人士?如果不是,屬於哪類人士的問題? 答: 港澳同胞如果未加入外國國籍則不屬外籍人士,屬於定居港澳的中國公民。 ...
151203attach
CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...
COEa23_discard303
Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...
hkfrs15wkre_3_190424175934
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
TF event (09 05 19) flyer_final
Taxation on digital services Programme Code: SCPD19050901 About the topic Taxation on digital economy has rapidly become one of the core items of political and tax policy discussions. Various stakehol ...
hkfrs15wkre_3
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
ForensIG-RIF event (28
The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...
WSHP17june1_190509151624
IFRS/HKFRS 17 Insurance Contracts workshops for non-life insurers are available for industry professionals who have acquired the basic principles of the new standard and wish to develop a working know ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 2 nd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
WSHP17june1_190509152153
IFRS/HKFRS 17 Insurance Contracts workshops for non-life insurers are available for industry professionals who have acquired the basic principles of the new standard and wish to develop a working know ...
hkfrs15wkre_3_190424180313
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
hkfrs15wkre_3_190424180134
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Snooker League 2019 To allow snooker players to gain match experience and to promote friendship among members, Snooker Interest Group (SnIG) is organizing a Snooker L ...
TF event (02
Practical discussion on the tax incentives / local supports in the Free Trade Zones in the Greater Bay Area Programme Code: SCPD19080201 About the topic New preferential individual income tax ("I ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
TF event (03
Opportunities and challenges in selected ASEAN countries amid the current global economy and Belt and Road initiative Programme Code: SCPD19090301 About the topic Since the Belt and Road Initiative wa ...
Flyer_final_190710172911
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
Flyer_final_cancellation
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
20190910_Visit to Foshan flyer
Page 1 of 2 粵港澳大灣區規劃("大灣區")涵蓋廣州、佛山、肇慶、深圳、東莞、惠州、珠海、中山和江門九個內 地城市,以及香港、澳門兩個特別行政區,為地區合作提供了重大機遇。 公會轄下的中小型執業所委員會("委員會")於去年起,組織訪問團到訪中山、江門及惠州,成功促進 香港與當地會計業界的交流。委員會將於今年9月,與佛山市南海區財政局舉辦交流活動,以 ...
TF event (04
Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...
TF event (03
Opportunities and challenges in selected ASEAN countries amid the current global economy and Belt and Road initiative Programme Code: SCPD19090301 About the topic Since the Belt and Road Initiative wa ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
TF event (23
Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
1008r14_PD_CFS_190828
1008r14_PD_CFS_190828 10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
ForensIG event (10
1. Investigations of personal conduct allegations Event code: SCPD19091002 About the topic Internationally and in Hong Kong reports of personal misconduct, including sexual harassment and racial discr ...
HKICPA_member_flyer_2_190917142512
- 1 - 從 2006 年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉此促進兩岸四地同業間的交流 與合作。今年的研討會由香港會計師公會承辦,於 10 月 27 至 28 日在香港九龍香格里拉大酒店舉行。 本屆研討會以「數碼時代 – 職業化、信息化」為主題,並設其他討論專題,包括:金融科技、大灣區發展 以及會計師多元化,讓四地會計師就主題及專題共同探討及交流。公會鼓勵各位會員踴躍參加。 ...
RIF event (14
British Virgin Islands: What professionals need to know about the latest business substance, beneficial ownership and anti-money laundering developments Event code: SCPD19101402 About the topic Speake ...
Corporate Finance Series (Sep - Nov 2019)_v2
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103405
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103331
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
Corporate Finance Series (Sep - Nov 2019)_v2_190906103314
10 08 r1 4_ 19 08 28 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the general s ...
1008r14_PD_CFS_190925
1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 3 rd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
RIF event (14
British Virgin Islands: What professionals need to know about the latest business substance, beneficial ownership and anti-money laundering developments Event code: SCPD19101402 About the topic Speake ...
RIF event (14
British Virgin Islands: What professionals need to know about the latest business substance, beneficial ownership and anti-money laundering developments Event code: SCPD19101402 About the topic Speake ...
TF event (27
Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...
RIF event (14
British Virgin Islands: What professionals need to know about the latest business substance, beneficial ownership and anti-money laundering developments Event code: SCPD19101402 About the topic Speake ...
1008r14_PD_CFS_190925
1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
RIF event (14
Antecedent Transactions: Onshore and Offshore Updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
1008r14_PD_CFS_190925
1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
TF event (04
Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
TF event (04
Transfer pricing DIPN series – DIPN 60: Attribution of profits to permanent establishments in Hong Kong Programme Code: SCPD19110401 About the topic The Inland Revenue Department (IRD) published the t ...
TF event (27
Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...
RIF event (14
Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
TF event (03
Update on Economic Substance Law - BVI Programme Code: SCPD20010301 About the topic The OECD issued "Resumption of Application of Substantial Activities Factor to No or only Nominal Tax Jurisdict ...
ESEMETLS19100101_191016143545
HKICPA e-seminar: Companies (Amendment) (No. 2) Ordinance 2018: Implications on financial reporting Date October 2019 Chairman Mr. Gary Poon Deputy Chair of PDC and a member of FRSC Speakers Mr. Ernes ...
1008r14_PD_CFS_190925
1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...
TF event (27
Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...
TF event (10
Is it still possible to claim offshore in Hong Kong? Programme Code: SCPD20011001 About the topic Hong Kong has adopted the territorial principle of taxation such that only Hong Kong sourced profits s ...
RIF event (21
Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
73022
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015; revised March 2017, December 2020, December 2021, May ...
pr-20170614-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
pr-20170605_en
1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
pr-20170601-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
pr-20170529-en
1 Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear edit ...
pr-20160627-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
form-sdi-c
Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...
pr-bcgd2013-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2013 Invites Entries Continued global market volatility and increasing competition for Hong Kong's capital market ...
IFAC_corporatecode_Dec08-Chi
商界專業會計師委員會國際良好實務指南制訂有效的企業行為守則廉政公署香港道德發展中心Hong Kong Ethics Development Centre, ICAC 序所有專業會計師,不論是執業會計師,還是在商業組織或公共部門中工作的會計師(“商界專業會計師"(PAIB)),都必須根據國際會計師聯會(IFAC) 發佈的專業會計師道德守則堅持高水平的道德標準。鑒於商界專業會計師在各種組織中都扮演著重 ...
Guide_Chi_August
的基本架構與內部監控風險管理1 序言香港會計師公會於一九九五年成立企業管治委員會至今,一直為提高香港的企業管治意識及水平扮演領導角色,公會引以為豪。公會認為,優良的企業管治對吸引外資、刺激經濟增長及減低資金成本極其重要,此外,對香港作為全球主要金融中心之一及中國大陸和區內的主要國際資本市場的地位也是必不可少。因此,公會支持香港聯合交易所有限公司(「聯交所」)最近對《上市規則》作出的修訂,以及推出《 ...