List of PRC Publications in the Library
The following publications are now available in the Institute's library: I. PRC Laws, Regulations and Pronouncements II. Accounting-related matters (a) General (b) Accounting Standards (c) Auditin ...
IASCFDD_Review_Constitution-II
Our Ref.: C/FRSC Sent by email (constitutionreview@isab.org) 25 March 2009 Tamara Oyre Assistant Corporate Secretary IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Ms. Oyre, IASC ...
interpretation14
Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...
IAASB_ED_IntFin
By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...
Module A (June 2013)_Answer
Module A (June 2013)_Answer Module A (June 2013 Session) Page 1 of 16 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Janice Lam, Director of DBL From: Raymond Wong, Accounting Manager, DBL c.c.: ...
Q&A-summary
Q&A-summary 「內地勞動法( 二) 」研討會2 0 0 6 年1 0 月1 0 日研討會期間未及回覆的問題1. 派遣勞務的最新發展情況? 目前關於派遣勞務的法律法規暫無新要求。2. 請簡述內地之人事檔案制度,是否各省不同? 內地的人事檔案制度,各地的具體規定有不同,對於不同性質的用人單位,要求也不相同。對於外國公司在中國的代表機構的員工一般需通過中國政府認可的勞動服務公司或人才市 ...
FE (Jun 17) Paper II_Answer
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MC (Jun 2018)_Answer
MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...
ms1112
Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...
ed_ag520
17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...
634th_220524
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling The Football Interest Group (FIG) is recruiting team members to participate in a 7-a-side or 11-a-side league. Competitions will be held between August 2018 and July ...
AT-Law Syllabus
(Revised in Jan 2019) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...
Hong Kong Law
(Revised in Jan 2024) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18101301 Language Cantonese Event name Singer Stage Performance Technique Class - F Enrolment restrictions We only consider non-member's enrol ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Golf day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland China. Don't m ...
SCPD18080201_180917113735
COURSE HIGHLIGHTS: This course aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding ethical governance. Topics include: Introduction of rel ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Bridge Tournament 2018 – Team Event About the tournament 1. The tournament is a team event. 2. Only HKICPA members are eligible to join this tournament. 3. Each team ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling May Dance Dinner The Dance Interest Group (DIG) has organized the May dance dinner for members to network with your fellow members in a relaxed and informal ambience. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Elementary course Want to release stress from busy work and have a good exercise? Sign up for the EElleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
Flyer_League2019-20_final_190903171334
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
Flyer_League2019-20_final
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
Flyer_League2019-20_190905125053
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
Flyer_League2019-20
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
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. Guardian Role ...
Flyer_League2019-20_extended to 27 Sep
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
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. Guardian Role ...
CCPD19102601
Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
CCPD19111601
* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
CCPD19111601_v2
* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...
Flyer_League2019-20_extended to 27 Sep_190916144652
The Football Interest Group (FIG) has organized two football leagues for members with different interest. Members who want to play for fun can enroll in Team A while Team B is suitable for those who w ...
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. Guardian Role ...
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 ...
Interpretation_Practice_Notes_Arrangement
国家税务总局关于印发内地和香港避免双重征税安排文本并请做好执行准备的通知国税函[2006]884 号各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位: 内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排,已于2006 年8 月21 日在香港正式签署。该安排还有待于双方完成各自所需法律程序后生效执行。现将该安排文本印发给你们, 请做好执行前的准备工作。附件:内地和香港特别 ...
update133
i Update No. 133 (Issued 3 September 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised con ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
1129r12_PD_RiskManagement_May2019
1129r12_PD_RiskManagement_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants Risk Management (re-run) Date & Time Session 1: Friday, 3 May 2019 (6:30 p.m. – 9:30 p.m.) Sessi ...
1129r12_PD_RiskManagement_May2019
1129r12_PD_RiskManagement_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants Risk Management (re-run) Date & Time Session 1: Friday, 3 May 2019 (6:30 p.m. – 9:30 p.m.) Sessi ...
1129r12_PD_RiskManagement_May2019
1129r12_PD_RiskManagement_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants Risk Management (re-run) Date & Time Session 1: Friday, 3 May 2019 (6:30 p.m. – 9:30 p.m.) Sessi ...
1129r12_PD_RiskManagement_May2019
1129r12_PD_RiskManagement_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants Risk Management (re-run) Date & Time Session 1: Friday, 3 May 2019 (6:30 p.m. – 9:30 p.m.) Sessi ...
1129r12_PD_PracticesForAccountants_May2019
1129r12_PD_PracticesForAccountants_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants: Enhancing Corporate Value (Re-run) Date & Time Session 1: Friday, 31 May 2019 (6:30 p. ...
1129r12_PD_PracticesForAccountants_May2019
1129r12_PD_PracticesForAccountants_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants: Enhancing Corporate Value (Re-run) Date & Time Session 1: Friday, 31 May 2019 (6:30 p. ...
1129r12_PD_PracticesForAccountants_May2019
1129r12_PD_PracticesForAccountants_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants: Enhancing Corporate Value (Re-run) Date & Time Session 1: Friday, 31 May 2019 (6:30 p. ...
1129r12_PD_PracticesForAccountants_May2019
1129r12_PD_PracticesForAccountants_May2019 HKICPA/ HKIoD joint workshop: Executive Programme for Accountants: Enhancing Corporate Value (Re-run) Date & Time Session 1: Friday, 31 May 2019 (6:30 p. ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19051801 Language Cantonese Event name Golf Day at Phoenix Hill Golf Club Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9029-1070; ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19040401 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19060201 Language English/ Cantonese Event name CPA Badminton Championship Enrolment restrictions HKICPA members only Contact Miss Betsy Liang at ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19051801 Language Cantonese Event name Singing Technique Intermediate Class - C Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code WSHP19062502 Language Cantonese with English terminology Event name Workshop on HKFRS 15 Revenue from Contracts with Customers: How to apply HKFRS 15 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code WSHP19062501 Language Cantonese with English terminology Event name Workshop on HKFRS 15 Revenue from Contracts with Customers: How to apply HKFRS 15 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19070301 Language Cantonese Event name Basketball Practice Session (July) Enrolment restrictions HKICPA members only Contact Ms. Sharon Ngai at sh ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR18080101 Language English/ Cantonese Event name Football Team Recruitment Contact Ms. Betsy Liang at 2287 7009 / betsyliang@hkicpa.org.hk or Ms. Y ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19062701 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code CCPD19102601 Language English Event name Annual Auditing Update 2019: Risk and Quality Management CPD hours 3.5 Level 3 - Advanced Support programme Y ...
香港會計師會深圳市地方稅務局
香港會計師會深圳市地方稅務局 第 1 頁(共 2 頁) 廣州市是一座具有二千多年歷史的文化名城,其獨特的嶺南文化,更連續兩年被美國《福布斯》雜誌評為中國 十大變化最大城市中的第二名。另外,廣州聚焦的金融、養老及中醫藥發展,更有助發揮粵港兩地的綜合優 勢,共同帶動粵港全面合作。 公會轄下的內地業務關注組將組織訪問團前往廣州,透過拜訪和參觀活動,加深會員對廣州金融商貿區發展最 新情況的瞭解、及增進對當 ...
香港會計師會深圳市地方稅務局
香港會計師會深圳市地方稅務局 第 1 頁(共 2 頁) 廣州市是一座具有二千多年歷史的文化名城,其獨特的嶺南文化,更連續兩年被美國《福布斯》雜誌評為中國 十大變化最大城市中的第二名。另外,廣州聚焦的金融、養老及中醫藥發展,更有助發揮粵港兩地的綜合優 勢,共同帶動粵港全面合作。 公會轄下的內地業務關注組將組織訪問團前往廣州,透過拜訪和參觀活動,加深會員對廣州金融商貿區發展最 新情況的瞭解、及增進對當 ...
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 ...
form-sdi-e
Form SDI-E (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 ...
在人才爭奪戰中脫穎而出
新冠疫情的出現改變了何謂理想工作的定義。除了優厚薪酬或是景觀極佳的角落辦公室外,員工現在還提出其他要求,而公司也正盡力回應相關要求。在本文中,多位專家共同探討在目前複雜的招聘環境下,公司可採取哪些措施吸引和留住人才。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 我們曾經認為我們將會重返辦公室並且一切如常。隨着新冠疫苗於2021年初問世,全球民眾在其後18個月陸續接種 ...
Topic1feb
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
Part 2
Accountability and Audit: Internal Controls -Sound and effective controls Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Internal Controls -Sound ...
exam ansold
Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...
pr20111025-e
1 Dear Assignment/News/Business Editor Hong Kong Institute of CPAs signs recognition Agreement with its American counterpart Agreement gives Hong Kong's accounting qualification recognition in the ...
part_3_4
PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...
IFRIC_D21_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...
Request_Acknowledgement_ReplacementBallot_2020
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Request AcknowledgementReplacement Ballot 2021
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form-r7
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...
GI_flyer_191104103113
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...
GI_flyer_191104102936
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...
e
e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...
e
e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...
e
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 ...
Flyer_final_ITIG_190326102729
Page 1 of 3 Speakers Ms. Polly Liu SME Evangelist, Hong Kong Xero Mr. Kelvin Wong, CPA, CAIA Chief Financial Officer Telligent Capital Management Date & Time 8 May 2019, Wednesday 12:30 – 2:00 p.m ...
Flyer_v5_final
Page 1 of 3 The impact of the US-China trade tensions, rising interest rates, slowing economic forecasts and deteriorating business outlook, have recently led to a drop in the demand for Hong Kong Gra ...
TF event (03
Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...
SCPD19052801
Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards Date 28 May 2019 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue H ...
Flyer_final_extend deadline_190520120646
Page 1 of 3 The impact of the US-China trade tensions, rising interest rates, slowing economic forecasts and deteriorating business outlook, have recently led to a drop in the demand for Hong Kong Gra ...
ForensIG event (18
Managing Corporate Fraud & Risk in Asia Event Code: SCPD19061801 About the topic Managing and growing a dynamic business in Asia often presents unique challenges to both foreign multinational corp ...
RIF event (12
Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi (慈云西法官) and Judge Wang Fang (王芳法官) share their views About the topic On 1 April 2019, Shenz ...
ForensIG event (18
Managing corporate fraud & risk in Asia Event Code: SCPD19061801 About the topic Managing and growing a dynamic business in Asia often presents unique challenges to both foreign multinational corp ...
TF event (21 06 19) flyer_190409
Latest Tax Controversy Landscape in Mainland China Programme Code: SCPD19062101 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent a merge ...
TF (26 06 19)_190521
Application of Mainland China and Hong Kong SAR double taxation arrangement – Requirements of beneficial ownership Programme Code: SCPD19062601 About the topic With the development of the Belt and Roa ...
TF event (07
The new Mainland China investment law and tax issues relevant to MNCs Programme Code: SCPD19080701 About the topic Foreign Investment Law was adopted at the Second Session of the 13 th National People ...
TF event (03
Latest tax controversy landscape in Mainland China (rerun) Programme Code: SCPD19070301 About the topic Over 20,000 province/city/district-level state and local tax bureaus in Mainland China underwent ...