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Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

Module B Dec 2018Question

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Module B 20140527 handouts

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snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

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December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...

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December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...

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FE (Jun 16) Paper II_Question

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FE (Jun 16) Paper II_Question_1

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Financial Ratio Analysis and Budget Preparation 2018 L2 Students

Financial Ratio Analysis and Budget Preparation 2018 L2 Students FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. St ...

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Module D (Dec 2016)_Question

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1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

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Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Module A_20140409

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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

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Module D 6th Edition Learning Pack_Part 1

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Module D (5th edition)_Part 3

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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

gdosat-meeting-note-e

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...

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SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

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Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

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i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

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V:\Medical (General Office)\HC&HS Section\Centres\12. Marketing & Promotion\Discount for Selected Organizations\2016-17\Type 1 Discount-IDMC only_HKICPA.docx Appendix I (P.1) 東華三院綜合診斷及醫療中心TWGH ...

competition-guidelines-dec14

1 By email and by hand 23 December 2014 Our Ref.: C/PAIBLP, M98028 Submissions on Draft Guidelines Competition Commission 36/F, Room 3601, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong D ...

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IFRS for SMEs Section 1, Issue 3 Interpretation of ‘traded in a public market’ April 2011 Es Se on o SM nterp tion d , I i e t’ Draft Q&A 2011/03 Response 2. ‘Public market’ is defi ned in paragra ...

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Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...

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Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individual Voluntary Arrangements) ...

242

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 10 April 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

976r14_SET_TeacherExpress_171010

Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...

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CPAs contribute to community well-being with expertise and experience (Hong Kong, 8 September 2017) Hong Kong Institute of CPAs, as the only statutory body for professional accountants in Hong Kong, t ...

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HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

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1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

cs-nov

1091r1_20151015 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language English Fee • Taxation Faculty member: HK150 (For each semin ...

w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

hkics150922

Supporting organisation Host Supporting organisation Sustainability and Responsibility Reporting: Directors’ Potential Liability and Possible Defences 22 September 2015 (Tuesday) ECPD/CPD point(s) : T ...

FORIG150423

Valuation in disputes About the topic Business valuations may be required in a wide variety of situations involving, for example, the determination of the valuation of tangible assets, ownership inter ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

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955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

Flyer_YMSC120922_v7

25.35 Group – Career development seminar Key considerations and planning for a job change Come join the career development seminar for young members. Experienced recruitment consultants will share wit ...

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25.35 Group – Career development seminar Key considerations and planning for a job change Come join the career development seminar for young members. Experienced recruitment consultants will share wit ...

120823

Joint Forensics Forum and PAIB seminar – Whistle-blowing: the law, policies and procedures and how to deal with them i About the topic The Stock Exchange of Hong Kong, as a result of its review of the ...

bmss-mar-jun2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or student (for eac ...

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PAPER FOR PUBLIC CONSULTATION STATUS OF TRUSTEES’ STRATEGY REVIEW 5 November 2010 The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not- ...

out_nov

Intermediate/Advance Dance Class To cater for those who wish to sharpen their dancing skills, we have organized small group lessons taught by overseas professionals in a proper studio (3,000 sq. ft.) ...

CFIG090917

Venture Capital – the fine line between success and failure co-hosted by HKICPA Corporate Finance Interest Group (CFIG) & HK Venture Capital & Private Equity Association (HKVCA) Speaker Mr. Ro ...

CFIG090917

Venture Capital – the fine line between success and failure co-hosted by HKICPA Corporate Finance Interest Group (CFIG) & HK Venture Capital & Private Equity Association (HKVCA) Speaker Mr. Ro ...

090917

Venture Capital – the fine line between success and failure co-hosted by HKICPA Corporate Finance Interest Group (CFIG) & HK Venture Capital & Private Equity Association (HKVCA) Speaker Mr. Ro ...

090423

Current Issues in Corporate Governance, Risk Management and Internal Control Co-hosted by IFAC PAIB Committee Introductory Speaker Mr. Roger Tabor, Chairman of International Federation of Accountants ...

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(Revised in April 2008) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates' awareness of the overall legal framework in which business ...

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Environmental and Social Responsible Investment An opportunity or an Illusion? Association for Sustainable & Responsible Investment In Asia Hauman Yeung, Consultant ASrIA 29th Sept 2008www.asria.o ...

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Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

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Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 16 July 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...

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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 ...

20141028_MPS_B_S2

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Module C

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 ...

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Environmental, Social, and Governance (ESG)

Environmental, Social, and Governance (ESG) To gain further knowledge on ESG and other subject areas, please visit the Institute's Sustainability Information Centre. Looking for more courses? Visi ...

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Financial literacy is an essential life skill. It enables people to make financially responsible decisions, which are integral to our everyday life. However, comprehensive strategies for educating chi ...

Circular_TTC2017_rv

CPA Table Tennis Competition 2017 Date Time Events First match day: 13 August 2017 Sunday 1:30 to 7:30 p.m. Men’s Singles & Men’s Doubles up to quarter-finals Second match day: 27 August 2017 Sund ...

19052015

New accounting requirements for 2015: Are you prepared? Date Tuesday, 19 May 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wanchai, Hong Ko ...

s140617f

HKICPA/ICAEW joint seminar: Economic Insight -Greater China Q2 2014 Programme Code: S140617F The ICAEW Economic Insight: Greater China, is a quarterly economic forecast for the region prepared directl ...

newbooks-jun

New Books in Library (June 2012) Business Finance Title /Author: Essential quantitative methods for business, management and finance /Les Oakshott ISBN: 9780230302662 Publisher: Basingstoke : Palgrave ...

annual-conference-2011-aplus

Keynote speakers: Ian Ball, chief executive, IFAC Frederick Lam, executive director, HKTDC C.Y. Leung, convenor, Executive Council Julia Leung, under secretary, FSTB Lunch speaker: Paul Chan, accounta ...

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9 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION MONITORING BOARD PAPER FOR PUBLIC CONSULTATION – CONSULTATIVE REPOR ...

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Hong Kong Institute of CPAs – All Copyright Reserved Guidance on the QP Case Analysis Competition 2010 The case background this year is banking industry. Banking industry is the life blood of all indu ...

CCH_ARN

COMPREHENSIVE ARM LIBRARIES Audit Public Standard Audit Private Accounting Only Audit Only Academic Audit Public Academic Standard Government Add-On 10-K Lookup Add On — the powerful ARM search engine ...

MBTI

Date and Time 19 and 26 July 2010, Mondays, 6:30 p.m. – 9:30 p.m. Venue HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Ms. Amy Chow FCPA, FCCA, MSc in Training & ...

W091114

Leadership for Performance & Commitment (re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sectors, f ...

S091007S

Financial Planning Process Programme Code: Speaker Mr. Michael Cheung CFA, CPA Regional Finance Director of Disney-ABC International Television – APAC Mr. Cheung oversees financial planning and repor ...

S090902AS

Forensic Accounting and Fraud Investigation Programme Code: Speaker Miss Annie Chan FCPA, CFE, LLM Managing Director of Mazars Corporate Recovery & Forensic Services Limited Miss Chan has special ...

S090818S

XBRL – Challenges and Opportunities for Accountants Programme Code: Speaker Mr. Paul Phenix, Technical Director, Baker Tilly HK Mr. Phenix is a member of the XBRL International Steering Committee. He ...

S090908S

The Exposure Draft on IAS 12 – Income Tax: What You Need to Know about the Proposed Changes Programme Code: Speaker Ms. Sharon Lam, Partner, International Tax Services, Deloitte Touche Tohmatsu Ms. L ...

FraudandInvestigation

Date 9 September 2009, Wednesday Time 6:45 p.m. – 8:45 p.m. Venue HKICPA, Auditorium, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Ms. Maidie Ku, Member of American Instit ...

S090715S

Double Tax Agreements – The Wave of Future Tax Planning Programme Code: Speaker Yves Knel, International Tax Director, Deloitte Touche Tohmatsu Yves has over 9 years of experience in providing intern ...

Rich Kid, Poor Kid programme

With its status as one of the largest professional bodies in Hong Kong, the Institute has long had a strong commitment to demonstrating good corporate social responsibility. “Rich Kid, Poor Kid”, the ...

040527

PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar Topic: An update on the banking regulations in China Speaker: Mr. Simon Black, Managing Partner, Allen &am ...

040527

PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar Topic: An update on the banking regulations in China Speaker: Mr. Simon Black, Managing Partner, Allen &am ...