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FRSCMS-Sep

Page 1 of 2 Financial Reporting Standards Committee Meeting summary – September 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 September 2008. Members of the Committ ...

發布日期: 2008-10-09

File Type: pdf | Size: 48 KB

0508

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – May 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 May 2008. Members of the Committee present w ...

發布日期: 2008-07-23

File Type: pdf | Size: 133 KB

FRSCMS-May

發布日期: 2008-07-23

File Type: pdf | Size: 133 KB

RC-AppForm200809

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

發布日期: 2008-07-22

File Type: pdf | Size: 164 KB

ialoginpwdmenu

Hong Kong Institute of Certified Public Accountants Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID /Password (International Affiliates)’ screen to re ...

發布日期: 2005-11-28

File Type: pdf | Size: 2 MB

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...

File Type: pdf | Size: 131 KB

Circular_golf class(Sept-Oct2010)_rv3

Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...

File Type: pdf | Size: 170 KB

circular&form2011

circular&form2011 Whether you’re waiting to be “discovered”; hoping to win; or just seeking some recognition of your vocal talents, participating in the CPA karaoke contest will be a great experie ...

File Type: pdf | Size: 298 KB

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

File Type: pdf | Size: 236 KB

Disciplinary actions arising from practice review complaints

1 Issue 27 (November 2018) Dear practising members, Disciplinary actions arising from practice review complaints Twelve years have passed since the Institute launched its revised practice review progr ...

File Type: pdf | Size: 77 KB

Instructions for Completion and Submission

1 PIE Auditor Levy 2022 Instructions for completion and submission of the ‘2022 PIE Auditor Levy’ Excel Spreadsheet (“Spreadsheet”) and payment of the levy 1. Completing the ‘Cover sheet’ tab of the S ...

File Type: pdf | Size: 543 KB

tra

This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...

File Type: pdf | Size: 442 KB

Precautionary measures and special arrangements for the AGMdocx

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File Type: pdf | Size: 297 KB

Level 2 Rules

The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...

File Type: pdf | Size: 370 KB

Letter from the Chief Executive Registrar

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File Type: docx | Size: 101 KB

PTI TC v2

www.the-pti.com customer@the-pti.com Page 1 of 2 About PTI A premiere training, consulting co. & Authorised Sole Distributor of Simplilearn (1 of the major online tech training cos globally) for ...

File Type: pdf | Size: 208 KB

summary_sheet

* #( #( )!- )!- &! ),, )!- )!- &! )!- ( &! 9 )!" 9 9 :! ) &! @AA@ &! )!- )!- * * * 9 9 9 )!- 9 )!- &! )!- '&!)!%&), 9 )!- )!- 9 )!- 9 )!- 9 )!- * )!- E)&! ...

發布日期: 2002-12-03

File Type: pdf | Size: 130 KB

Annual_report_ch

2007年度報告「成功故事」作者：香港會計師公會開場：淡入（畫面拼集）時間：早上獨坐窗前，李太孤單的背影及憂傷繃緊的表情，透露出她內心的恐懼。丈夫遺下家族生意給她打埋，但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織，會員人數接近27,000，註冊學生人數12,000。公會會員可採用「會計師」稱銜（英文為certified public accountant，簡稱CPA） ...

發布日期: 2008-04-16

File Type: pdf | Size: 4 MB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

發布日期: 2019-03-25

File Type: pdf | Size: 286 KB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

發布日期: 2019-03-25

File Type: pdf | Size: 212 KB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

發布日期: 2003-07-04

File Type: pdf | Size: 233 KB

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-10-30

File Type: pdf | Size: 2 MB

Meeting summaries

Meeting summaries DP/2017/1 Disclosure Initiative—Principles of Disclosure

發布日期: 2017-10-27

Meeting summaries

Meeting summaries DP/2017/1 Disclosure Initiative—Principles of Disclosure

發布日期: 2017-10-27

27-floor-plan

Rooms 5 – 9 can be combined Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center cation 27th Floor, to form an auditorium. cente f ter Wu Chung H ...

發布日期: 2015-12-09

File Type: pdf | Size: 1 MB

BMIG1001

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 5 January (Tue) 9:00 – 11:00 p.m. (2 courts) 20* Shek Tong Tsui Sports Centre 12 January (Tue) 19 J ...

發布日期: 2010-01-12

File Type: pdf | Size: 58 KB

pamphlet

()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...

發布日期: 2003-06-18

File Type: pdf | Size: 519 KB

29 Agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 29 May 2019 Time: 2:00 pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...

File Type: pdf | Size: 26 KB

Floor_Plan_2019Apr

Rooms 5 – 9 can be combined to form an auditorium. Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center 27th Floor, Wu Chung House, 213 Queen’s R ...

File Type: pdf | Size: 773 KB

2020

Local pronouncements Item Date of Issue Title -3 17 December Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations 2020-2 22 October 2020 Hong Kong Interpretation 5 (2020 ...

發布日期: 2019-01-25

hksa520cfd

2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...

發布日期: 2019-03-25

File Type: pdf | Size: 237 KB

update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

發布日期: 2019-03-25

File Type: pdf | Size: 265 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 701 KB

Module B Jun 18Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 212 KB

Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

發布日期: 2015-11-02

File Type: pdf | Size: 4 MB

Best_Written_Report

發布日期: 2015-11-02

File Type: pdf | Size: 4 MB

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-09-08

File Type: pdf | Size: 620 KB

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

發布日期: 2015-09-01

File Type: pdf | Size: 224 KB

2014_Membership_Survey

發布日期: 2015-09-01

File Type: pdf | Size: 224 KB

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-07-28

File Type: pdf | Size: 786 KB

Comvita_Sept 2013

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2013-09-02

File Type: pdf | Size: 353 KB

Comvita_May 2013

發布日期: 2013-05-02

File Type: pdf | Size: 324 KB

module-enrol-form-2011

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...

發布日期: 2011-07-05

File Type: pdf | Size: 291 KB

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

發布日期: 2010-08-06

File Type: pdf | Size: 1 MB

pe-tts-workshop-tue

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

發布日期: 2010-06-14

File Type: pdf | Size: 856 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 252 KB

Module B (Dec 12)_Answer

Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...

File Type: pdf | Size: 240 KB

Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

File Type: pdf | Size: 146 KB

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

File Type: pdf | Size: 168 KB

Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

File Type: pdf | Size: 118 KB

04ms

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 April 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...

File Type: pdf | Size: 221 KB

FE (Dec 16) Paper I_Answer

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File Type: pdf | Size: 249 KB

FE (Dec 16) Paper I_Answer_1

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File Type: pdf | Size: 249 KB

FE (Jun 16) Paper II_Question

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File Type: pdf | Size: 232 KB

FE (Jun 15) Paper I_Question

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File Type: pdf | Size: 252 KB

FE (Jun 16) Paper II_Question_1

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File Type: pdf | Size: 232 KB

FE (Jun 16) Paper II_Question_2

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File Type: pdf | Size: 232 KB

FE (Dec 16) Paper I_Answer

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File Type: pdf | Size: 249 KB

FE (Jun 18) Paper II_Question

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File Type: pdf | Size: 251 KB

FE (Jun 15) Paper I_Question_v2

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File Type: pdf | Size: 252 KB

Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

File Type: pdf | Size: 212 KB

Seminars (Archives)

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發布日期: 2021-03-31

HKICPA Internship Scheme

香港會計師公會跨境實習計劃 HKICPA Internship Scheme 計劃背景香港在粵港澳大灣區發展中扮演舉足輕重的角色，大灣區內城市為香港會計師公會會員帶來龐大的業務拓展和事業發展機會。為讓會員抓緊機遇，公會成立了粵港澳大灣區委員會，並積極推出大灣區策略和計劃。公會的策略之一，是推行跨境實習計劃，旨在為未來優秀的會計人才提供在香港及大灣區各城市發展及工作的機會。這項跨境實習計劃會先 ...

發布日期: 2020-09-10

update075

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

發布日期: 2019-03-25

File Type: pdf | Size: 708 KB

Module B Jun 18Question

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發布日期: 2019-02-15

File Type: pdf | Size: 151 KB

ms0910

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 October 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ...

發布日期: 2018-10-31

File Type: pdf | Size: 265 KB

TeachersExpress_Oct2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...

發布日期: 2018-10-19

File Type: pdf | Size: 659 KB

ITConference2018

Page 1 of 5 About the conference Artificial intelligence, automation, cloud accounting, making tax digital, all are transforming the accountancy and advisory profession, and by extension, create huge ...

發布日期: 2018-09-27

File Type: pdf | Size: 412 KB

TechWatch 191

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

發布日期: 2018-09-10

File Type: pdf | Size: 239 KB

HKICPA_Order Form_Oct2017

訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...

發布日期: 2017-10-10

File Type: pdf | Size: 414 KB

FCP flyer_published_1

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

發布日期: 2017-03-23

File Type: pdf | Size: 1 MB

FCP flyer_published

發布日期: 2017-03-17

File Type: pdf | Size: 1 MB

201612 - HKICPA Order Form

訂貨表格/Order Form 2016年12月1日開始生效/Effective from 1 Dec 2016 公司/Company: HKIPCA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2016-12-09

File Type: pdf | Size: 203 KB

ITIG161015_MAS

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

發布日期: 2016-09-23

File Type: pdf | Size: 441 KB

ITIG161015

發布日期: 2016-09-23

File Type: pdf | Size: 441 KB

ITIG161015

發布日期: 2016-09-23

File Type: pdf | Size: 441 KB

976r8_SET_TeacherExpress_online

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

發布日期: 2016-04-07

File Type: pdf | Size: 635 KB

sub_d1

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...

發布日期: 2016-01-06

File Type: pdf | Size: 577 KB

sub_d1

發布日期: 2015-12-29

File Type: pdf | Size: 622 KB

Dora Lee_on 29 Dec 2015_Level 2_R2

Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

發布日期: 2015-12-28

File Type: pdf | Size: 5 MB

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) • ...

發布日期: 2015-12-07

File Type: pdf | Size: 6 MB

20150415_SharingForum_MB

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發布日期: 2015-04-23

File Type: pdf | Size: 947 KB

tuewk01

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-09-16

File Type: pdf | Size: 523 KB

14

中国注册会计师协会非执业会员登记办法第一章总则第一条为做好中国注册会计师协会非执业会员（以下简称非执业会员）管理工作，加强对非执业会员的服务和监督，根据《中国注册会计师协会章程》，制定本办法。第二条中国注册会计师协会（以下简称中注协）负责非执业会员管理相关制度的制定，指导各省、自治区、直辖市注册会计师协会及深圳市注册会计师协会（以下简称地方注协）的非执业会员管理工作；地方注协负责本地区非执业会员的 ...

發布日期: 2014-01-22

File Type: pdf | Size: 495 KB

tts1304tuewk

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

發布日期: 2013-03-05

File Type: pdf | Size: 440 KB

Module D WS2 Student Notes

Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...

發布日期: 2012-12-13

File Type: pdf | Size: 128 KB

tony-yuen-order

1 Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN An Investigation Committee of the Hong Kong In ...

發布日期: 2010-09-08

File Type: pdf | Size: 25 KB

interpretation12

Interpretation 12 (June 2001) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 12 Business combinations -Sub ...

發布日期: 2004-05-28

File Type: pdf | Size: 101 KB

2001-02-06

Hong Kong Society of Accountants (HKSA) and Information Systems Audit and Control Association (ISACA) BY FAX AND BY POST (2877 8024) Our Ref.: C/COG, M0909 6 February 2001 Mr. Raymond Lam, Clerk to Le ...

發布日期: 2001-05-07

File Type: pdf | Size: 30 KB

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0508

FRSCMS-May

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ialoginpwdmenu

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Circular_golf class(Sept-Oct2010)_rv3

circular&form2011

Mod A_ACC_STD_Dec19_Jun20_final

Disciplinary actions arising from practice review complaints

Instructions for Completion and Submission

tra

Precautionary measures and special arrangements for the AGMdocx

Level 2 Rules

Letter from the Chief Executive Registrar

PTI TC v2

summary_sheet

Annual_report_ch

ab3

PAAO

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IASB-ED05

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Meeting summaries

27-floor-plan

BMIG1001

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Floor_Plan_2019Apr

2020

hksa520cfd

update199

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Best_Written_Report

wkshop4

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2014_Membership_Survey

wk20150910

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module-enrol-form-2011

dii-2010-11

pe-tts-workshop-tue

Module A (Jun 16)_Question

Module B (Dec 12)_Answer

Module D (Dec 12)_Answer

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer

04ms

FE (Dec 16) Paper I_Answer

FE (Dec 16) Paper I_Answer_1

FE (Jun 16) Paper II_Question

FE (Jun 15) Paper I_Question

FE (Jun 16) Paper II_Question_1

FE (Jun 16) Paper II_Question_2

FE (Dec 16) Paper I_Answer

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Seminars (Archives)

HKICPA Internship Scheme

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ms0910

TeachersExpress_Oct2018

ITConference2018

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FCP flyer_published

201612 - HKICPA Order Form

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ITIG161015