extmins
Page 1 of 4 Summary of meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Q ...
311n5int
HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...
form-r5
Form R-5 (Revised in Oct 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF H ...
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1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
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AppendixD
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
appendixd
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
apps04-07
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointment from 13 July 2004 to 31 December 2007 HKICPA Mem ...
613th_201208
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Panelists Report_Module D (Dec 15)_Final
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Panelists_Report_Mod_D_(Jun_17)_Final
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Appendix A
Appendix A Practical Experience Competence GridPosition Paper on 38 Changes to Practical Experience Framework Technical Competences Practical Experience with Six Core Areas and 18 Elements FAR1 Accoun ...
605th_200326
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627th_211116
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642nd_13 January 2023
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update 296
i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...
Sample of Training Records
1 Practical Experience Training Records (Sample) The sample illustrates the Practical Experience Training Records on which QP students should record their practical experience. TRAINING RECORD DETAILS ...
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1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
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Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...
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Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
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Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
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Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
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Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
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Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
International Association of Restructuring Insolvency and Bankruptcy Professionals
The Restructuring and Insolvency Faculty (RIF) of the Hong Kong Institute of CPAs forms the basis of the Institute's association membership of the International Association of Restructuring, Insol ...
HKSA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
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Overview for Authorized Employer / Authorized Supervisor – Major roles and responsibilities of training personnel
The Institute accredits employers on a corporate level under the Authorized Employer (“AE”) scheme to ensure Qualification Programme (“QP”) Students are able to attain the appropriate type and level o ...
Audit Practice Manual 2024
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Fortune Media IP Limited
Offers: 30% discount off the Regular Fortune Subscription Rates Value Added: Access to Fortune website articles on your paid subscription* Print and Digital Magazine Subscription: a) 1 Year @ HK390.00 ...
Clarification on the participation of HKICPA in electoral activities in Taiwan
(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...
Pre-entry education
Entry requirements of the Qualification Programme (QP) Under the QP, individuals from any field of study can embark the journey to become a CPA! Individuals who would like to become a registered stude ...
Financial reporting issues
Questions and Answers on financial reporting issues relating to the transition from the predecessor Companies Ordinance (Cap. 32) to the new Companies Ordinance (Cap. 622) ("new CO") These Q ...
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AT-Examinable Contents
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27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...
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Page 1 of 1 17 January 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 201 ...
Survey cover letter Nov 25 2016 - HKICPA
Dear Sir/Madam, Forensic accounting and Big Data Survey Business organizations lose about 5% of their revenues to fraud each year, which can exceed 3.5 trillion (USD) worldwide. The use of Big Data an ...
e-Series
Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. This series of online courses aims to address members’ professional development needs in popular areas such as compl ...
letter
Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...
letter_r
Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...
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23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance ...
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23 October 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments Co ...
Flyer_AM
‘The minutes tour’ Hong Kong 2015 Date /日期: 13-09-2015 Place /地點: Hall 5G, HKCEC /香港會議展覽中心Time /時間: 8 PM Price /門票: Cat A: 880 /Cat B: 680 Ticketing /購票網址: http://www.hkticketing.com Tel: (852) 3422 3 ...
MBIG info sheet
MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' needs and i ...
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12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...
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2 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT OF SHARE-BASED PAYMENT TRANSA ...
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27 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOGNITION OF DEFERRED TAX ASSETS FOR UNREALISED LOSSES (PRO ...
Web_DataExpert_2014-15
DataExpert Technology Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr For data recovery service for physical problems: o Disc ...
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2014/7/22 1 What should a CPA do when receiving a request for assistance from a complainant? Provide all necessary assistance and explanations to the complainant with an objective to minimize the risk ...
20140616 DIPN 43 and 44 revised
Date 16 June 2014, Monday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patrick ...
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Membership Survey The Institute conducts surveys of its members and students to gauge the state of the profession. Thematic surveys Survey on shortage of accounting professionals in Hong Kong Spanni ...
20140616 DIPN 43 and 44
Date 16 June 2014, Monday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patrick ...
Web_DataExpert_2014
DataExpert Technology Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr For data recovery service for physical problems: o Disc ...
f170214
Auditing and Ethics Seminar – Updates on developments in auditing and ethics standards Date 17 February 2014 (Monday) Time 12:30 pm – 1:30 p.m. (Registration starts at 12:00 noon) (Light refreshment w ...
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Auditing and Ethics Seminar – Updates on developments in auditing and ethics standards Date 17 February 2014 (Monday) Time 12:30 pm – 1:30 p.m. (Registration starts at 12:00 noon) (Light refreshment w ...
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Date 12 February 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. ...
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4 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD IN SEPARATE FINANCIAL STATEMENTS (PROPOSED AME ...
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1 Role of the Region in Influencing the Standard-Setting Debate Tricia O’Malley, Chairman, IFASS 7th IFRS Regional Policy Forum Hong Kong, June 2013 What is IFASS? • An informal network of organisatio ...
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1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Regional Policy Forum Transitio ...
letter to registry users
From: crcsd@cr.gov.hk [mailto:crcsd@cr.gov.hk] Sent: Monday, February 04, 2013 4:06 PM To: Companies Registry Subject: Rectification of Documents filed with the Companies Registry Importance: High Dea ...
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6 February 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT AMENDMENTS TO THE INTERNATIONAL VALUATION STANDARDS Responses t ...
20130306
Date 6 March 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue Rooms 2-4, Hong Kong Institute of CPAs, 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Speaker Mr. Patrick Ho, LL.B, ...
20130417
Date 17 April 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
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4 December 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC DISCUSSION PAPER INVESTMENT PROPERTY Responses to be received by 1 February 20 ...
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28 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD: SHARE OF OTHER NET ASSET CHANGES Comments to ...
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5 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION PROPOSAL TO ESTABLISH AN ACCOUNTING STANDARDS ADVISORY FORUM Commen ...
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August 2012 1 HKICPA Qualification Programme Module B Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
20121004
Date 4 October 2012, Thursday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20120921
Date 21 September 2012, Friday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speakers Ms. Cl ...
20120919
Date 19 September 2012, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. ...
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CD-ROM Installation Guide for Audit Practice Manual (APM) Revision: 1.0 1 A) System Requirements Pentium III or above CPU with CD-ROM drive Microsoft Windows XP /Vista /7 (32 bit /64bit) Acrobat Re ...
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12–39466 International GAAP – your comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in ad ...
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To: Restructuring & Insolvency Faculty (RIF) members Restructuring and Insolvency Faculty Executive Committee ("RIFEC") 2011 election results I should like to thank all members who parti ...
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27 October 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF GOVERNMENT LOANS (PROPOSED AMENDMENTS TO IFRS 1) Comments to ...
20111013
Date 13 October 2011, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is current ...
20111118
Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...
20111025
Date 25 October 2011, Tuesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20110927
Date 27 September 2011, Tuesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Pa ...
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9 August 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MANDATORY EFFECTIVE DATE OF IFRS 9 Comments to be received by ...
graham-terry
Integrated Reporting The South African Journey Presented by : Graham Terry Venue: Ballroom, JW Marriott Hotel, Hong Kong Date: 17 – 18 June 2011South Africa • 28th largest economy • GDP US 357 billion ...
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28 July 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON AGENDA CONSULTATION 2011 Comments to be received by 9 Novemb ...
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30 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REMOVAL OF FIXED DATES FOR FIRST-TIME ADOPTERS (PROPOSED AMEN ...
20100821
Date 21 August 2010, Saturday Time 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Patrick Ho, LL.B, LL.M., M ...
physical fitness class_info
Physical Fitness Class (organised by HKICPA Dragon Boat Interest Group) 12 sessions of Physical Fitness class will be held as below: Date: 6 January – 31 March 2010 (every Wednesday except 17 February ...
20100730
Date 30 July 2010, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Room A, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patrick H ...
infor-session
Information Session on the Consultation paper on proposed changes to auditing practices Date : Tuesday, 2 February 2010 (Language: English) (FULL) Monday, 8 February 2010 (Language: Cantonese) (FULL) ...
infor-sessions
Information Session on the Consultation paper on proposed changes to auditing practices Date : Tuesday, 2 February 2010 (Language: English) Monday, 8 February 2010 (Language: Cantonese) Time : 7:00 p. ...
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1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENT TO IFRS 1 – LIMITED EXEMPTION FROM COMPAR ...
forYourInfo
For your information Prospective CPA Issue No. 51 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 New website Our website has assumed a new look on the CPA Day -8 Sept ...
App_ptt
Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...