s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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 pur ...

20141104_ETS_A_S3

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

20130423_module_a_part2

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

pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

pr-20120604-en

1 A Plus media alert Dear editors and reporters: How accounting turned Hong Kong into a financial powerhouse The June issue of A Plus, out now, highlights the achievements of the Institute under its s ...

pr-20120307-en

1 A Plus media alert Dear editors and reporters: Even out of the office, CPAs are competitive The March issue of A Plus is out now, showing how attributes picked up in training for accountancy can hel ...

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 ...

pr-20110928e

1 A Plus media alert Dear editors and reporters: Smart phone games boom in China The October issue of A Plus is out now, studying why the Hong Kong dollar peg might become irrelevant, how important CF ...

techwatch43

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 ...

Request_Acknowledgement_ReplacementBallot_2020

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

MPS_Module_C_Part_I_Jun2017

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

Request AcknowledgementReplacement Ballot 2021

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

2021_Champion

1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

10clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

10mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

hksa530cfd

Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...

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 ...

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

sa53022

Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...

coena

Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

hksa530cfd

Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...

60022

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

319s2

HKFRS S2 Issued 12 December 2024 Climate-related Disclosures Hong Kong Financial Reporting Standard S2 Please refer to the Explanatory Memorandum accompanying HKFRS S1 General Requirements for Disclos ...

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 ...

pr-0410-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 10 April 2015) — A Disc ...

20121106_ModuleA_PartII

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

pr-20120118en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs’ budget proposals: Help families and raise business competitiveness Proposals include ways to help stabilize the housing market and ...

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

hk(ifric)-int 21

Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

hk(ifric)-int 18

Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...

1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

dttupdate

IFRS 17 Transition Resource Group meeting #3Summary and Outcomes of Agenda Papers Discussion for the HKICPA IISG meeting on 9 October 2018Francesco Nagari, Deloitte Global IFRS Insurance Leader 2 Oct ...

AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

ETS_Module B

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

DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

20150421_MPSI_C

2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

Module B Pre-Workshop Materials_2

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

B_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

lpb

Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

B_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

s100901as

An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...

Case question 2008

Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

iasb-ed2

-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

Module B(Part 1)_Deleted p1-2(Compressed)

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

Module B(Part 1)_Deleted p

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

Update 256 with link

Update No. 256 (Issued 5 March 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. Revis ...

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

20150421_MPSI_C

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

update 284

Update No. 284 (Issued 23 December 2022) 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. R ...

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

1_500_Dec 2023

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

1_500_r

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

100022

HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequen ...

01_29

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

29hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

01_29

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

pr20130110-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost su ...

fas2020e

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

FASeng

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

hkifricint 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...

FAS2022eng

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

QP Scholarships Nomination Form_2024_degree

1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP&quo ...

QP Scholarships Nomination Form_2024_sub-degree

1 Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP& ...

hksa200cfd

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

glossarycfd

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...

hk(ifric)-int 7

Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

hkas10

Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...

update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

glossarycfd

Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Issued September 2009; revised July 2010, December 2012, February ...

MPS_A_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_A_PartII

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

pr-20160120-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

Module A 20140422 handouts

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