2022

Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...

Comment Letters

Comment Letters

Comment Letters

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

2017

DateSubject 17 October 2017 IASB Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure - comment letters received - meeting summaries 29 September 2017 IASB Request for Information ...

2017

DateSubject 17 October 2017 IASB Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure - comment letters received - meeting summaries 29 September 2017 IASB Request for Information ...

Ms. Janice Hou

Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker Founder and Education & Developmental Consultant, Whole Child Education Center, B.A. (Psychol ...

Payment Form - Change Entry Route

Please charge my Visa/MasterCard for the item specified below: Amount (HKD) Administration Fee for Changing Route 900 Visa/MasterCard will be accepted:-Payment by: Visa MasterCard Card Number Card Exp ...

additional-route

New admission route to insolvency specialist designation The original permanent admission route to the specialist designation in insolvency is open to members with eight years' insolvency experien ...

cb-2nd-submission

By email and by post 11 August 2010 Our Ref.: C/RIFEC, M72029 Companies Bill Team Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, ...

CPM_flow

Order form cheque Order form pay-in-slip Hybrid (post) (fax) Payment Verification? Hybrid C/S Printer Customer (E-mail) Yes No Customer Yes No (E-mail acknowledgment) Order Ready? (Status follow up ...

Information Amendment Form

QP Affiliate Club Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: Amendment of Mailing Address Telephone Number Email Address Amended Information Mailing Addre ...

FSTB_SCOR_110705

11 July 2008 By email (co_rewrite@fstb.gov.hk) and by post Our Ref.: C/PAIBC, M57319 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong ...

HKEx_PFR_071105

5 November 2007 By email (pfr@hkex.com.hk) and by post Our Ref.: C/CGC, M52771 Hong Kong Exchange & Clearing Limited Corporate Communications Department Re: Consultation Paper on Periodic Financia ...

pss_Information Amendment Form

L:\JUANA\PSS\Web\Information Amendment Form.doc QP CLUB INFORMATION AMENDMENT FORM Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: (surname first) Amendment of Ma ...

homepage_replyslip

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS By post to: The Registrar, OR Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. By f ...

homepage_form

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS By post to: The Registrar, OR Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. By f ...

151203

By Post Our. Ref.: C/EPL 15 December 2003 Hong Kong Exchanges and Clearing Limited, 7th Floor, Vicwood Plaza, 199 Des Voeux Road Central, Hong Kong. Attention: The Scripless Project Team Dear Sirs, Co ...

persons

URGENT BY FAX AND BY POST (2526 5304) Our Ref.: C/ACSI 2 November 2000 Mr. Andrew Procter Executive Director, Intermediaries and Investment Products, Securities & Futures Commission, 12/F., Edinbu ...

persons

URGENT BY FAX AND BY POST (2526 5304) Our Ref.: C/ACSI 2 November 2000 Mr. Andrew Procter Executive Director, Intermediaries and Investment Products, Securities & Futures Commission, 12/F., Edinbu ...

SFC

URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...

SFC

URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...

Whistleblowing_report_template

WHISTLEBLOWING REPORT TEMPLATE (STRICTLY CONFIDENTIAL) Whistleblowing reports can be made in writing by completing this report template. After completion, please email to [whistleblowing@hkicpa.hk] or ...

Information Amendment Form_1

QP Affiliate Club Information Amendment Form Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: Amendment of ( Mailing Address ( Telephone Number ( Email Address Amen ...

Information Amendment Form

QP Affiliate Club Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: Amendment of ( Mailing Address ( Telephone Number ( Email Address Amended Information Mailing Ad ...

Whistleblowing_report_template1

WHISTLEBLOWING REPORT TEMPLATE (STRICTLY CONFIDENTIAL) Whistleblowing reports can be made in writing by completing this report template. After completion, please email to [whistleblowinghkicpa@hkicpa. ...

update 306

i Update No. 306 (Issued 1 March 2024) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is revised to update the post-imp ...

2022

Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...

Annual Renewal

I was newly admitted in this year When and how will I be notified to renew my membership regis Under the Professional Accountants Ordinance ("PAO"), irrespective of the date of your first re ...

Annual Renewal

What will happen if I do not renew my membership before the specified deadline If you fail to complete the renewal procedures before the renewal deadline on 15 December, a final notice will be sent by ...

Annual Renewal

When are my annual fees due Member annual fees are due on 15 December in the year preceding the year of renewal in accordance with the Professional Accountants Ordinance ("PAO"). Renewal not ...

pr110331e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 31 March 2011) — A Disciplinary Committee of th ...

glossary

General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...

20150415_SharingForum_MA

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2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

Tang Helen, JP

Ex-officio member Council membership Current Committees membership: (Attendance record) Ex-officio member Nil Representative of the Financial Secretary, Government of the HKSAR (since 25 July 2022) P ...

Cheung Sau Lan, Susanna, JP

Council membership Current committee membership: (Attendance record) Ex-officio member Nil Director of Accounting Services, Government of the HKSAR (since 2021) Professional qualifications: FCPA Hong ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Exposure Draft 2018

Date Title 20 December 2018 Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) with link to Exposure Draft Press R ...

Whistleblowing

Reports on any suspected fraud, unlawful acts and malpractices concerning the Institute's operations and staff members can be made in writing by completing the report template and email to whistle ...

q2

Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHEN will the renewal process begin? Renewal notice will be sent by email and by post in mid-November 2017. Members s ...

q2

Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. Please RENEW now for 2017. WHEN will the renewal process begin? Renewal notice has been sent by email and by post in ...

Exposure Draft 2016

Date Title 25 November 2016 Invitation to Comment on Exposure Draft of Revised Accounting Bulletin 3 Guidance on Disclosure of Directors' Remuneration with link to Comment letters received Consult ...

stud-amend-form

Updated on April 2014 Student Record Amendment Form Students are requested to fill in this form for any change of personal information or employment details. Please complete the form and send by fax t ...

Important dates

Activity 2024/25 Session New BAFS teachers to apply user account for online enrolment 16 - 20 September 2024 Online enrolment commencement 23 September 2024 (Monday) Examination enrolment application ...

Reply-slip

REPLY SLIP (*Please reply on or before 30 August 2013) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th floor, Wu Chung House 213 Queen’s Road Ea ...

Reply-slip.HKGBC

REPLY SLIP (*Please reply on or before 30 August 2013) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th floor, Wu Chung House 213 Queen’s Road Ea ...

CPM

DO090907 Hybrid International Consulting Co., Ltd. is pleased to offer special discount on “A Complete Procedural Manual in Establishing & Maintaining Enterprises in PRC – Shanghai Chapter” (). Th ...

HKICPA Beijing Consulting

HKICPA (Beijing) Consulting Co., Ltd. ("Company") was incorporated in Beijing in October 2006 and is wholly owned by the Institute for the purpose of strengthening its liaison with the mainl ...

Corporate Governance for Public Bodies - A Basic Framework

Content of the Guide English version (Acrobat file 1,238 KB) Chinese version (Acrobat file 509 KB) A hard copy of the Guide can be obtained from the Institute by way of the following: Institute member ...

Internal Control and Risk Management - A Basic Framework

Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...

Defining and Developing an Effective Code of Conduct for Organisations

Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...

QP Affiliate Club

Membership Members are primarily accounting and business undergraduate and post-graduate university students. Students from other disciplines with strong interest in pursuing a professional accountanc ...

FSTB_SCOR_281008

28 October 2008 By email (co_rewrite@fstb.gov.hk) and by post Our Ref.: C/PAIBC, M59363 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway H ...

stu_record_amend

C:\JOURNAL\QP-ADD STUDENT RECORD AMENDMENT COUPON Students under the qualification programme are requested to make use of this coupon to notify the Institute of any change of correspondence address or ...

stu_record_amend

C:\JOURNAL\QP-ADD STUDENT RECORD AMENDMENT COUPON Students under the qualification programme are requested to make use of this coupon to notify the Institute of any change of correspondence address or ...

student_record_amend

C:\JOURNAL\QP-ADD STUDENT RECORD AMENDMENT COUPON Students under the qualification programme are requested to make use of this coupon to notify the Institute of any change of correspondence address or ...

temp-stu_record_amend

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CPA QUALIFICATION PROGRAMME STUDENT RECORD AMENDMENT COUPON Students under the CPA Qualification Programme are requested to make use of this coupon ...

submission_050607

Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...

061004

BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...

hkma

Hong Kong Monetary Authority :w:M!It1WJ iV:k;iJ HKSA 2001J ON OUf Ref. BI/7C By post &; by fax Fax no. 2865 6776 14 June 2002 Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor ...

training_replyslip

Reply Slip (Please return this slip to the Society’s office by fax on or before Thursday, 9 May 2002) To : Ms. Georgina Chan Fax No.: 2147 3293 Director of Education & Training Hong Kong Society o ...

ifac-iapc

BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...

ifac-iapc

BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...

ifac-iapc

BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...

iasc_sic19_24

BY FAX (44 020 7353 0562) AND BY POST Our Ref.: C/FASC 12 July 2000 The Standing Interpretations Committee, International Accounting Standards Committee, 166 Fleet Street, London EC4A 2DY, United King ...

cl2_bcucc21

1 From: carmenwong@hktrustees.com Sent: 11 January 2021 14:31 To: P.T. Comment Letter Cc: jacqueline shek; ComMem-LAU Ka Shi; Loretta Ma; Wong Gwen; Virginia Lam; candywong@hktrustees.com Subject: Inv ...

form-r5

Form R-5 (Revised in Oct 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF H ...

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

Module A Financial Reporting Flashcards Fourth Edition

Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

Module A Workshop 1

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

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...

note

1 Hong Kong Institute of Certified Public Accountants – Insurance Implementation Support Group (IISG) Note on certain considerations following the debate of the IISG on agenda paper 03 at the meeting ...

6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

585th_180626

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Climate Risk_7 Sep 2017_v9

Climate Risk: What Company Secretaries and Accountants Need to Know and Consider? For enquiries, please contact Mr Simon Ng at 2830 6011 or email to ecpd@hkics.org.hk. Speakers: Date: Thursday, 7 Sept ...

PI flyer_published

Insolvency Preparatory I 847r3_160301 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenci ...

PI flyer_published.pdf

Insolvency Preparatory I 847r3_160301 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenci ...

FSIG160314

Speaker Mr. Robert Rooks Partner, Financial Services Industry Clients and Markets Leader, China and Banking & Securities Leader, Hong Kong Deloitte Chair Ms. Maria Xuereb Member, FSIG Organizing C ...

FSIG160314

Speaker Mr. Robert Rooks Partner, Financial Services Industry Clients and Markets Leader, China and Banking & Securities Leader, Hong Kong Deloitte Chair Ms. Maria Xuereb Member, FSIG Organizing C ...

160128

ForensIG Inaugural Spring Debate and Cocktail Event 2016 About the topic The Forensics Interest Group (ForensIG) will be hosting its inaugural spring debate and cocktail event. The debate will cover t ...

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

349

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

141122

Dance can keep both the body and brain active and the muscles and joints healthy. It also can reduce stress level and expand social circle. Come and find out more at the dance fun night with highlight ...

FSIG140929

Chairperson Ms. Lily Kwok Member, FSIG Organizing Committee Speaker Mr. Francesco Nagari Global IFRS Insurance Lead Partner, Deloitte Touche Tohmatsu Date & Time 29 September 2014, Monday 1:00 p.m ...

Flyer_EL140902

HKICPA Webinar: Macro Hedge Accounting under IFRS 9 Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, EY Date 2 September 2014, Tuesday, 12:30 p.m. – 2:00 p.m. Competency* Acco ...

140723

Listing Rule amendments relating to connected transactions About the topic Earlier this year, the Stock Exchange of Hong Kong published a number of changes to the Listing Rules in relation to connecte ...

jf_mar

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