szsat(sc)2016_extracted version
szsat(sc)2016_extracted version 深圳市國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港会计师公会(“公会”)非常荣幸能与深圳市国家税务局(“深国税”) 于2016 年12 月9 日在深圳举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表深国税与会人 ...
szsat(tc)2016_extracted version
szsat(tc)2016_extracted version 深圳市國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港會計師公會(“公會”)非常榮幸能與深圳市國家稅務局(“深國稅”) 於2016 年12 月9 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深國稅與會人 ...
Exemption revised HKIA conditionnoticeto HKICPAfor issue 20210209 with annex
1 To whom it may concern: Exemption under the Compulsory Quarantine of Certain Persons Arriving at Hong Kong Regulation (Cap. 599C) In accordance with section 4(1)(b) of the Compulsory Quarantine of C ...
BCGA 2020_winner list_final
*new awardee 首次獲獎1 /3 #new SSR awardee 首次獲可持續發展及企業社會責任報告獎Appendix附錄Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance Awards 2020 -Winner List 「最佳企業管治大獎2020」得獎名單Award ...
BCGA 2020_winner list
*new awardee 首次獲獎1 /3 #new SSR awardee 首次獲可持續發展及企業社會責任報告獎Appendix附錄Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance Awards 2020 -Winner List 「最佳企業管治大獎2020」得獎名單Award ...
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 ...
EGM responses
You don't have access right to view the details. Please login.
ialoginpwdmenu
Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID / Password (International Affiliates)’ screen to retrieve your Login ID and Password if you acquire or ...
memberloginpwdmenu
Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ID and Password, click ...
memberloginpwdmenu(2)
memberloginpwdmenu(2) Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ...
1ms
Page 1 of 3 SUMMARY OF MEETING WITH SMPC TECHNICAL ISSUES WORKING GROUP IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 13 September 2018 Time: 9:30 am – 11:30 am V ...
4ms
Page 1 of 3 MEETING SUMMARY OF HKICPA ROUNDTABLE DISCUSSION WITH INVESTORS AND OTHER USERS OF FINANCIAL REPORTS IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 1 No ...
itc_nasfees
24 January 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") ...
PR_20210624_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (HONG KONG, 24 June 2021) The Hong Kong Institute of Certified Public Ac ...
fact sheet
Appendix 附錄Page 1 of 3 Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance and ESG Awards 2021 -Winner List 「最佳企業管治及ESG大獎2021」得獎名單A. Most Sustainable Companies /Organi ...
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 ...
Letter from the Chief Executive Registrar
You don't have access right to view the details. Please login.
EC20231208260
1 Minutes of the 260th meeting of the Ethics Committee held on Friday, 8 December 2023 at 10:00 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
2015
Date of submissions Subject 16 October 2015 SAT consultation on the implementation of Special Tax Adjustments Chinese English 24 August 2015 Inland Revenue (Amendment) (No.3) Bill 2015 3 July 2015 Con ...
CPD Planner
Issue Number Issue Date No. 180 3 April 2020 No. 179 6 March 2020 No. 178 7 February 2020 No. 177 17 January 2020 No. 176 3 January 2020 No. 175 19 December 2019 No. 174 6 December 2019 No. 173 15 Nov ...
Financial reporting issues
Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...
Register as a CPA
What are the procedures in applying for membership What are the procedures in applying for membership? Applicants are required to submit a completed membership application form (form R-3) with relevan ...
update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
PartII_SFAS 157
November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
DP-FairValueMeasurements-PII
November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
update242
i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...
HKABE_2017-18_ Paper 2A
Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...
update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
Comment Letters
Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9
Comment Letters
Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9
TTIG_practice schedule_1506
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 ...
141105m
Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...
BRIGE_practice schedule_1211
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
TTIG_practice schedule_1204
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_August11
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 ...
pub_form_monographs
Purchase of Monographs Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Publications Me ...
agenda811
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 11 August 2021 Time: 2:00 pm – 3:00 pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Tim ...
1412P2A
Appendix A 1. Participation in the Residual Scheme Extract from Section 3 of Market Agreement dated 1 May 2007 Applicable 2. Functions of the Board Extract from Section 7 of Market Agreement dated 1 M ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 25 January 2019 Time: 2:30pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER T ...
2024
Comment letters Item Date of Submission Subject -3 2 August IASB Exposure Draft Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) 2024-2 12 July 2024 IASB Exposure Draft ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
976r11_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
976r11_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
sss may-july
1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...
Lv2_English_combined
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
20150415_SharingForum_MD
You don't have access right to view the details. Please login.
wks15q1_old
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 ...
Combined Question SSG Level 1 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...
tfaq_auditfs
1 Technical FAQ on Audit of Financial Statement This Technical FAQ, which is based on the facts and assumptions supplied, is intended for general guidance only and is subject to the HKICPA Staff Polic ...
Form S3_School candidate_seperate ETS form_v0
香港會計師公會「企會財考試」-2014年12月/2015年1月報名表格HKICPA Examination in BAFS-Enrolment Form for December 2014 /January 2015 Session (截止報名日期 2014年9月30日Closing date of enrolment: 30 September 2014) 請於填寫表格前,詳細閱讀考生須知。(只 ...
order-reason-0312_1
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
tls345
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 ...
Module A _Dec 13_Answer
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
Module A _Dec 13_Answer_1
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
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 ...
tts-apm
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 ...
Module A_Feb 10_Answer_2
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer_1
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Ltr-091127
By email and by post 27 November 2009 Our Ref.: C/CFC, M66963 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
techwatch63
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ISA700_705_706_800_805
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
ED-IFRS2nIFRIC11
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...
IASB_ED_IFRS2_IFRIC11
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...
IR_CIMA_faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...
techwatch44
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 ...
ED_Accounting_Guideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
Module D (Dec 11)_Answer
Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...
Module D (Dec 11)_Answer_1
Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...
Module D (Dec10)_Answer
Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...
Module D (Dec10)_Answer_1
Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...
sss-may-jun_(1)
sss-may-jun_(1) 1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skill ...
Module D (Jun 16)_Question
Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
Mod D (Jun 11) Student Notes
You don't have access right to view the details. Please login.
Mod D (Jun 11) Student Notes_1
You don't have access right to view the details. Please login.
sub_bcuccdp
Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 11 August 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
FE (Jun 15) Paper II_Answer
You don't have access right to view the details. Please login.
Module A (Dec 16)_Answer
You don't have access right to view the details. Please login.
Module D (Dec 2016)_Question
You don't have access right to view the details. Please login.
sublog12
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...
logjan20
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...
ms0507
Page 1 of 7 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 07 May 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...
1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
update098
i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...
update057
Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...
TechWatch187
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 ...
EGM_Information_Paper
You don't have access right to view the details. Please login.
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
Process Review Report 2016
Compliance The Regulatory Accountability Board’s Process Review Report on the performance and operations of the Compliance Department of the Hong Kong Institute of Certified Public Accountants2 HKICP ...
1703_Spring Promotion
第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
sss_sept_v2
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
sss_sept_v1
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
sss_sept
Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...
order-1121P
1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...
Module A Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
07
Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...
order-Chiu
1 Proceedings No.: D-13-0847C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
CPA_Football_Competition15-16
CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
order-0324
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
techwatch155
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 ...
techwatch155
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 ...
hkiod-oct
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...
order-0324_1
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
hkiod-mar-apr
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W150328 for Session 1 W150328A for Session 2 W15 ...
reasons-order-1003
Proceedings No.: D-12-0700O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
hkiod-nov
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W141101 for Session 1 W141101A for Session 2 W14 ...
Form S2_School Block Enrolment Form with ETS form sample
香港會計師公會「企會財考試」-學校團體報名表格HKICPA Examination in BAFS -School Block Enrolment Form (只供本會填寫) (For office use only) 請用英文正楷填寫表格。Please print in Block Letters. Ref No. 1. 學校資料School Information 學校名稱Name of Sc ...
reason-0812
Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...
Module D 20140430 upload
You don't have access right to view the details. Please login.
order-0324
1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
0702-28-10
Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...
ws-bmss-5-7
Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...
AnnexA_QPSummarySkills
Annex a SUMMARY OF SKILLS, KNOWLEDGE AND COMPETENCIES APPROPRIATE TO ACCOUNTING GRADUATES AND GRADUATES OF THE FOUNDATION AND CONVERSION PROGRAMMES GENERIC SKILLS Cognitive or Intellectual Skills: • c ...
beta-IA
Form IA-1 (Revised in September 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN IN ...
IA
Form -1 (Revised in September 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTE ...
qp_reg_form
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
temp-qp_reg_form
The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...
bsr-a2
Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...
DP_SME
-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
sr-a1
HKICPA QUALIFICATION PROGRAMME APPLICATION FOR REGISTRATION Please read the leaflets entitled 'Instructions to Applicants' and 'Checklist for Applicants’ carefully before completing this f ...
aptitude_test_notes
HKSA Aptitude Test (February 2004) -1 -HONG KONG SOCIETY OF ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Registration and Entry Form PURPOSE 1. Under secti ...
FCP_full_flyer (published)
FCP_full_flyer (published) Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core tech ...
Module B (Dec 13)_Question_1
Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...
Module B (Dec 13)_Question
Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module B (Dec10)_Question_1
Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Question
Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
m&a-jun-aug
m&a-jun-aug Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee (for each session) HK150 for Taxation Faculty m ...
m&a-mar-apr
m&a-mar-apr Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Workshop Language English Fee (for each session) HK750 for HKICPA member or ...
Module C (Jun 17)_Question
Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
HKICPA submission on the FRC consultation
1 37th Floor, Wu Chung House, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...
FE PI (Jun 2017) Panelists Report_Final
You don't have access right to view the details. Please login.
FE (Dec 2014)_Panelists Report_Paper II_Final
You don't have access right to view the details. Please login.
Panelists_Report_Module_B_(Jun_15)_Final
You don't have access right to view the details. Please login.
DC order_1239H_8Jan2019_edited
. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...
2022 Level 2 Case QuestionsF
The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...
alert44
1 Issue 44 (22 February 2023) Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong I. The Amendment Ordinance 1. The Government of the HKSAR gazetted the Employmen ...
User Guide of QP Application
P. 1 Qualification Programme (QP) Application System (New Application – Early Bird Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedure ...
User Guide of QP Application Year 4 Students
P. 1 Qualification Programme (QP) Application System (New Application – Early Registration Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed p ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
ed_s2
ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...
update121
i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...
reasons-sanctions-0829
Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...
update202
i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...
448H_DC Order_ 11 Sep_edited 1
Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...
Module B Dec 2014
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
0505-1
Proceedings No: D06013R IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
173 10-0448H edited
Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...
2017
Date of submissions Subject 5 September 2017 Inland Revenue (Amendment) (No. 4) Bill 2017 Inland Revenue (Amendment) (No. 2) Ordinance 2018 (passed on 21 March 2018) 11 May 2017 Inland Revenue (Amendm ...
agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: July 26, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1 ...
Comment Letters
Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration
Comment Letters
Comment Letters Accounting Bulletin 3 Guidance on Disclosure of Director's Remuneration
Comment letters
Comment letters IASB Request for Information of Post-Implementation Review: IFRS 3 Business Combinations
Comment letters
Comment letters IASB Request for Information of Post-Implementation Review: IFRS 3 Business Combinations
Comment letters
Comment letters IFRS Interpretations Committee Exposure Draft of Put Options Written on Non-Controlling Interests
Comment letters
Comment letters IFRS Interpretations Committee Exposure Draft of Put Options Written on Non-Controlling Interests
LEQ121112_schedule
Qigong class (LEQ121112) Dates: Monday, 12 November 2012 -18 February 2013 (Except 24, 31 December and 11 February 2013) Venue: Badminton Court, Indian Recreation Club (“IRC”) 63, Caroline Hill Road, ...
TTIG_practice schedule_November 11
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 ...
1412agenda11
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm – 5pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM ...
notuse5
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...
agenda03
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 12 March 2020 Time: 2:30pm – 5:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper ...
CO-rewrite - non transitional QA
Question A1c For the purposes of gaining an exemption from including a business review in the Answer Section 564 sets out the meaning of a "special resolution" and contains details of the pr ...
agenda_0507
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 07 May 2020 Time: 2:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Ti ...
candidate13
You don't have access right to view the details. Please login.
IAP 30 April 2024_agenda
MEETING OF THE HONG KONG INSURANCE ADVISORY PANEL Date: 30 April 2024 (Tuesday) Time: 2:30 p.m. – 3:00 p.m. Venue: Virtual conference Item Agenda Paper Time 1 Opening remarks -1 min 2 Submission: Allo ...
MPS_B_PartII
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
MPS_B_PartII
You don't have access right to view the details. Please login.
MPS_Module B_Part 1_Upload
You don't have access right to view the details. Please login.
D-11-0542P
Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...
D-11-0542P_1
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
CAB_240300
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...
CAB_240300
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...
Module 6
Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...
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 ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
caanz
Body BodyBody: Chartered Accountants Australia Chartered Accountants Australia Chartered Accountants Australia Chartered Accountants Australia Chartered Accountants Australia Chartered Accountants Aus ...
DC order_0969_8Feb2018_edited
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
0405wkshop
Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
14_08_09wk
Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...