Circular_GIG151202_rv

The 17th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 2 December 2015 We are appealing to elite CPA golfers to represent the Inst ...

PC-Docket Sample

_151015 PRACTISING CERTIFICATE EXAMINATIONS EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Cent ...

AT-Exam_Docket_Sample

_151015 APTITUDE TEST EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Centre Code Desk No. KEEP ...

wbsmw-oct-dec

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Circular_GIG1510

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

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 ...

wbsmw-jul-sep

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Flyer_SNIG1508

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

s150806s

HKICPA seminar: How a multinational company leveraged its ERP system to optimise operational efficiency Programme Code: S150806S This seminar draws on the experience of the speaker to provide insights ...

tfp150624S

HKICPA seminar: Challenges in PRC Tax Risk Management Programme Code: TFP150624S CChhiinnaa hhaass aallwwaayyss bbeeeenn ccaalllliinngg ffoorr mmoorree iinntteerrnnaattiioonnaall ccoollllaabboorraatti ...

150427

Advance Pricing Arrangement and Implementation of Automatic Exchange of Information in Hong Kong Programme Code: TFA A. An advance pricing arrangement (APA), the framework for which was introduced in ...

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

s150306s

HKICPA seminar: Happy Coaching, Coaching for Success and Happiness Programme Code: S150306S The retention of good staff and cost for replacing them is always a good challenge for business leaders and ...

s150414s

HKICPA seminar: The Power of Positive Relationship (re-run) Programme Code: S150414S Having a positive relationship with your stakeholders at work may likely be the single most essential asset you oug ...

Flyer_SNIG1503

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

sub_dt

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 December 2014 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_GIG141210_rv2_1

The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...

Circular_GIG141210_rv2

The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...

PSS_Flyer_Photography Practice Sessions_Oct-Dec2014

Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...

Circular_singing_1409_1

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

Circular_singing_1409

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

140827

An Update on the Developments in PRC Bankruptcy Law About the topic At this seminar, Alan C.W. Tang of SHINEWING Specialist Advisory Services Limited, an expert in PRC bankruptcy and restructuring mat ...

Snooker course_140323

Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has been increasing among members s ...

tfp140424s

HKICPA seminar: Foreign Exchange Remittance out of the PRC Programme Code: TFP140424S Due to the stringent foreign exchange controls and complicated tax clearance procedures, multinationals always fac ...

order-20130215

1 Proceedings No.: D-10-0502S 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 ...

tfp140324s

HKICPA seminar: Overview of Permanent Establishment Exposure in the PRC Programme Code: TFP140324S PRC is an attractive market with numerous business opportunities. However, doing business in the PRC ...

Circular_singing_140219

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

order-20130116

1 Proceedings No: D-11-0528C 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 secti ...

Circular_Bridge1401

Bridge Training Course (for Beginners) The Bridge Interest Group has organised a bridge training course for beginners. Intermediate and experienced players are also welcome to join if they wish to fur ...

Circular_Golf Day in China_reschedule

Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is perfect for a round of golf. Don't mis ...

tfp130828s

Managing VAT Effectively under VAT Pilot Reform Expansion Programme Code: TFP130828S Since the implementation of Value Added Tax (VAT) pilot starting from 1 January 2012, the Chinese authorities have ...

tfp130821s

Handling Claims for Commission & Management Fees Programme Code: TFP130821S Commission and management fees are high risk areas often resulting in additional assessments and penalties after IRD’s e ...

wkforum05

Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...

20121119_ModuleA_Case

You don't have access right to view the details. Please login.

121210

An Update on the PRC Bankruptcy Law – Practice and Developments About the topic At this seminar, Mr. Alan C.W. Tang SD (Insolvency) of SHINEWING (HK) Certified Public Accountants, an expert in PRC ban ...

BOC_card features_v121115

BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...

Flyer_EL121031

e Webinar on Critical Success Factors for Chinese Outbound M&A Speakers Mr. Raymond Shuai Senior Manager, KPMG Corporate Finance Date 26 October 2012, Friday, 12:30 p.m. -2:00 p.m. (rescheduled) C ...

cf2012_briefing

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

A2

23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...

oct

1 Minutes of the 196th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 October 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Circular_GIG111126

Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...

20111011-1-order

1 Proceedings No.: D-08-0342H 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 ...

dig111001

Dance Fun Night Time to chill out! Come join the party where you can also enjoy the National Day firework. Besides dancing and lucky draw, there will be an internal competition for the purpose of enco ...

fraa-15

1 Issue 15 (August 2011) Dear members, Implementation of revised Code of Ethics for Professional Accountants from SMP's perspective In this issue, we would like to update members on actions that a ...

cfig110526

Corporate Finance Interest Group (CFIG) lunch seminar – Due Diligence in Mergers & Acquisitions About the topic At this seminar, Mr. Alan Wong, partner at Deloitte & Touche Financial Advisory ...

w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

s110524s

How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...

A - Introduction 20111

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 ...

aasc-315

1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...

aasc-314

1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

F110301

Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of HKFRS and IFRS Meeting with IASB Member, Dr Zhang Wei-Guo Meeting with Dr Zhang Wei-Guo Dr Zhang Wei-Guo, member of the In ...

s110324s

Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...

Flyer_110124_rv

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...

december

1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

Flyer Form_101023_rv4

Flyer Form_101023_rv4 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

Flyer Form_101023_rv2_2

Flyer Form_101023_rv2_2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2_1

Flyer Form_101023_rv2_1 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2

Flyer Form_101023_rv2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

f100902

Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB Member, Tatsumi Yamada As part of its ongoing contributions to the IASB's due process, ...

klfung-order

1 Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

insolvency-preparatory-ii

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...

budget2010_review

1 Budget forum 2010-11 on 24 February 2010 at the Institute's Training Centre Summary of discussion 1. In the budget day forum at the Institute, the discussion ranged over a wide area. In his pres ...

techwatch89_5-6

5 Issue 89 • March 2010 Hong Kong to introduce a flexible, cost effective corporate rescue framework to help companies facing temporary financial difficulties. Click for the press release and the full ...

w100423

Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...

w100227

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...

pr-20091123e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2009 New category identifies high quality role models for medium and small-size listed ...

frscmm-sep

1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

S090724S

Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...

S090724S

Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

Sub-Staff_Guidance

Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

notes_CPD_briefing

1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

0708

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

FRSCMS-Jul

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

Feb

-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...

Feb08

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...

submissioned8

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 24 May 2006 Mr. Kil-woo Lee Project Manager, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. ...

TUE_Flyer_feb_060303c

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

Oct05

Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

HKPoly U_30-Oct-02

Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...

ACCA 30-Aug-02

f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

Circular_Golf Day in China_131123 (rv)

Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...

Circular_golf class (March 2012)

Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...

kuoni_april

All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則： * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發， * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證，菁英郵輪公司及其特約 ...

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

616th_210121

You don't have access right to view the details. Please login.

Issue 35 - Compliance work for regulated entities

1 Issue 35 (June 2020) Dear members and member practices, Compliance work for regulated entities Practices might be engaged by regulated entities to issue a report on their compliance with relevant re ...

592nd_190124

You don't have access right to view the details. Please login.

ETS_Module B_final

You don't have access right to view the details. Please login.

375

1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...

374

1 Minutes of the 374th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 19 March 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Ce ...

candidate6

You don't have access right to view the details. Please login.

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

PR_20191219_TC

1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分（香港，二零一九年十二月十九日）香港會計師公會轄下一紀律委員會，於二零一九年十一月四日就執業會計師陳美美小姐（會員編號：F05390）、執業會計師何耀恒先生（會員編號：A25768）及華融（香港）會計師事務所有限公司（「華融」；執業法團編號：M0331）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴 ...

EC20220615251

1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

pdf_700260

Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...

User Guide for the e-AGM Platform_Final

1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...

User Guide for the e-AGM Platform_old

1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...

EC20220915252

1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...

cl_p2m3

1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...

ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

Board diversity research

The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

2016chi

準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿，邀請公眾發表意見。我們對徵求意見稿的分析，顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外，財政部現正進行金融工具、租賃和保險合同的準則修訂工作，以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...

2015chi

準則趨同的更新文件（2015年5月7日） 在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

Status report 2013c

準則趨同的更新文件（2014年4月7日） 在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

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 ...

Capstone_version 2_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 2 Capstone (Pilot Examination Paper – Version 2) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

26022

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...

570ppt

Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update167

i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

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 ...

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

ED-ed10

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

ED10_Dec08

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

acc_ED10_Dec08

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

ED10_Dec08

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

SME_ED

30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...

I2C-SME-ED

30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...

budget_proposals2002

P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

ed_isqm2

International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

hkas37

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

hksa315cfd_rev

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Hong Kong Standard on Auditing 315 (Revised) HKSA 315 (Revised) Revised July 2012, Dec ...

hksa315cfd

IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT Identifying and Assessing the Risks of Material Misstatement through Understanding the ...

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

ed_isa220

International Standard on Auditing Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements Exposure Draft February 2019 Comments due: July 1, ...

72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

01_22

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

sa72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

22sa72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

01_22

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

hksa22021

1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021, March 2023, January 2024 Effective for audits of financial statements for periods ...

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

...