Training Collaboration with ACCA
You don't have access right to view the details. Please login.
Main Assessment Areas for Programme Accreditation
Programme Accreditation under the new Qualification ProgrammeMain Areas to be considered under the accreditation exercise** Please note that a number of factors would be considered for approval of pro ...
2024 Certified Internal Auditor (CIA) Challenge Exam
2024 Certified Internal Auditor (CIA) Challenge Exam Application period: 1 April – 30 September 2024 Period for first attempt exam: ‒ June, August, November 2024, or February 2025 ‒ Once your applicat ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the ...
Module B 6th Edition pages 312 and 316 error
You don't have access right to view the details. Please login.
Meetings with the State Taxation Administration (国家税务总局) - full version
You don't have access right to view the details. Please login.
HKFRS/IFRS 17 Insurance Contracts
Supporting implementation of HKFRS/IFRS 17 Insurance Contracts Background In May 2017, the International Accounting Standards Board (IASB) issued IFRS 17 Insurance Contracts. The HKICPA's Financia ...
Paper05
Page 1 of 2 PAPER: 05 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Kong market, on the circumstan ...
PR_20180827_EN
1 HKICPA takes disciplinary action against a former certified public accountant (practising) and a certified public accountant (practising) (HONG KONG, 27 August 2018) A Disciplinary Committee of the ...
PR_20180824_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a firm (HONG KONG, 24 August 2018) ...
PR_20180802_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 2 August 2018) A Disciplinary ...
iafee
(Revised in Oct 2024) 2025 FEE SCHEDULE Application for registration an international affiliate (“IA”) (Form IA-1) One-off application fee IA annual fee Total payment HKD HKD (see Note 3) HKD Full-ye ...
PR_20180625_EN
1 HKICPA takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 25 June 2018) A Disciplinary Committee of the Hong Kong Institute of Certi ...
PR_20180314_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 March 2018) — A Disciplinary Committee of the Hong Kon ...
PR_20180608_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 8 June 2018) A Disciplinary Committee of the Hong Kong Institute of Ce ...
Paper 03
Page 1 of 2 PAPER: 03 Submission date 25/04/2018 Potential implementation question IFRS 17 distinguishes contracts expected to be profitable or loss making at initial measurement date. CSM will be est ...
taxlink14_180411
Issue 14 (April 2018) Events Click for upcoming events on current tax issues Publications 1. 2018-19 budget Institute's tax policy and budget proposals "Being Smart, Staying Ahead and Stayin ...
Paper 02B
Page 1 of 3 TERMS OF REFERENCE HKFRS 17 Insurance Contracts Implementation Support Group Establishment of an Insurance Implementation Support Group 1. HKFRS 17 Insurance Contracts, effective on 1 Janu ...
HKICPA Statement on Extraordinary General Meeting
[Hong Kong, 2 March 2018] In response to the request of more than 100 members, the Hong Kong Institute of Certified Public Accountants (HKICPA) called an extraordinary general meeting on 2 March 2018, ...
Student_Reg_Req_Non-HK_Deg_Sub-Deg_Final
QP applicants with Non-Hong Kong degrees Non-Hong Kong Degree Holders -1 -Student Registration Requirements for Applicants with Non-Hong Kong Degrees Introduction This sheet provides information on st ...
Student Registration Requirements for Applicants with Non-HK Degrees
QP applicants with Non-Hong Kong degrees Non-Hong Kong Degree Holders -1 -Student Registration Requirements for Applicants with Non-Hong Kong Degrees Introduction This sheet provides information on st ...
Cir2017_member_flyer
Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
quick-guide
QQQuuuiiiccckkk GGGuuuiiidddeee to CContinuing PProfessional DDevelopment CPD requirements All members of the Institute are required to complete at least 120 hours of relevant professional development ...
Module B LP Summary of Changes 2017
Module B LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes sixth edition Section A questions and answers from Jun 15-Dec 16 exams added ...
Module B LP Summary of Changes 2017
Module B LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes sixth edition Section A questions and answers from Jun 15-Dec 16 exams added ...
pr_ifrs13rfi
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...
iasbletter
Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...
ltiasb
Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...
Cir2016_member_flyer
Group Personal Insurance Program 2016/2017 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...
alert23
1 Issue 23 (October 2016) Dear practising members, New elements in the practice review selection process In a recent review of past practice review outcomes, concerns were raised by the Standards and ...
alert23
1 Issue 23 (October 2016) Dear practising members, New elements in the practice review selection process In a recent review of past practice review outcomes, concerns were raised by the Standards and ...
fs_pf
Description of auditor's responsibilities for an audit of financial statements arising from the requirements of HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements Overvie ...
cfs_pf
__________________________ 1 The terms directors and those charged with governance may be replaced by another term (e.g. management, trustee) that is appropriate in the context of the legal framework. ...
order_832C_name removed
1 Proceedings No.: D-13-0832C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...
summary_hkfrs16
HKFRS 16 Leases HKICPA Standard Setting Department Staff Summary (May 2016) Introduction 1.HKFRS 16 is the equivalent of IFRS 16 Leases issued by the InternationalAccounting Standards Board (IASB).2.H ...
Level 2 Business Proposal Format and Rules
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
224
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 September 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
news_5_150918
Forensic Update News from your forensics interest group -ForensIG Issue no. 5 (Sept. 2015) Highlights In this issue, we cover: Upcoming and recent events Guidance on collection and use of biometric ...
order-0826
1 Proceedings No.: D-13-0880H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
Letter_on_Apology_Legislation_3Aug2015
Cn / Hong Kong Institute of PA Certified Public Accountants 3 August 2015 Private & Confidential By mail and email : mediation a.doi.aov.hk The Steering Committee on Mediation 10/F., Rumsey Street ...
mar
1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
218
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Wednesday, 17 December 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
featuredbooks_feb15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Decision Making Books E-books E-journ ...
rifec-dps-submn
By email (cedps@hkma.gov.hk) and by hand 15 December 2014 Your Ref.: D1/16C Our Ref.: C/RIF, M97887 Ms. Meena Datwani Director-General (Enforcement) Enhancements to Deposit Protection Scheme Consultat ...
aasc347
1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...
Join as a mentor
Benefits for mentors Mentors can further enhance their coaching skills and help mentees fulfill their potential which would benefit the accounting profession as a whole. Mentors will be awarded up to ...
i141117
Business Leaders and Senior Members Gathering -"Over the Rainbow" Programme Code: I141117 The next Business Leaders and Senior Members Gathering will be held on 17 November. Ms. Edith Shih, ...
aasc344
1 Minutes of the 344th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 June 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
comp-guidance-notes
Guidance Notes for dealing with a complaint The objective of this section is to provide guidance to CPAs who have become subjects of complaints. CPA’s obligation to deal with complaints against them H ...
214
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Friday, 20 June 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
news_2_140723
Forensic Update News from your forensics interest group -ForensIG Issue no. 2 (Jul 2014) Feature In this issue, we feature: Special membership offer Coming and past events ForensIG interview New p ...
entry_form2014
2014 Best Corporate Governance Disclosure Awards Objectives Raise awareness of corporate governance Encourage improvements in the standard of corporate governance disclosure and practices in Hong Ko ...
bcgd-2014-pamphlet
2014 Best Corporate Governance Disclosure Awards Objectives Raise awareness of corporate governance Encourage improvements in the standard of corporate governance disclosure and practices in Hong Ko ...
i140616
Business Leaders and Senior Members Gathering -"Opportunities and Challenges for the Accounting Profession" Programme Code: I140616 The Business Leaders and Senior Members Gathering for our ...
tue1401_06
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
hkej-6-dec-13-raymond-cheng
1 This is a translation of a newspaper article published in Chinese. The English translation is for reference only and the original Chinese shall always prevail. Publisher: Hong Kong Economic Journal, ...
tue1406
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
wac140228_20
Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two separate sessions. Each session ...
tue1401_05
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
minutes207
1 Minutes of the 207th meeting of the Financial Reporting Standards Committee held on Thursday, 1 August 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
tue_fi
Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...
tuedec13
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
F130827
Financial Reporting Forum – Developments in proposed IFRS on Insurance Contracts and Leases Date Tuesday, 27 August 2013 Time 9:00 am to 12:30 pm Venue Chairman Hong Kong Institute of CPAs, 27/F., Wu ...
tue0713
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
featuredbooks-aug
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Enterprises Finance Books E- ...
tue_fi_old
Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...
entry_form2013
2013 Best Corporate Governance Disclosure Awards Objectives Raise awareness of corporate governance Encourage improvements in the standard of corporate governance disclosure and practices in Hong Ko ...
featuredbooks-jul
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Presentations Books E-books ...
F130625
Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...
steve-ong
1 7th IFRS Regional Policy Forum – A Journey to Better Financial Reporting Steve Ong, FCA, FCPA Vice President, Head of Accounting Affairs, Listing Department Hong Kong Exchanges and Clearing Limited ...
mohammad-faiz-azmi
1 Prepared by MASB Staff. It does not represent the official position of the Board. 7th IFRS Regional Policy Forum Transition to IFRS – Convergence Approach 5 June 2013 Mr Mohammad Faiz Azmi Chairman, ...
F130625V1
Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...
steve-ong
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Monday, February 04, 2013 7:02 PM To: Simon Riley; Winnie Chan Cc: ComMem-DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FR ...
tueform
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
tue0513
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
s130408j
Supporting organisation Host Supporting organisation What’s Wrong with Banking and What to Do About It? CPD point(s) : The Law Society of Hong Kong : 2 points The HKICPA : 2 hours The HKICS : 2 points ...
tue1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
s130327s
Employers' Liability Insurance and Employees' Compensation Claims Programme Code: S130327S Under Employees’ Compensation Ordinance (Chapter 282), an employer is liable to pay compensation in r ...
tue030413
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
s130320s
Financial Controls in Investment Banks Programme Code: S130320S The business model of an investment bank is different from that for a commercial bank or retail bank. Typically, an investment bank assi ...
s130301s
Practical Issues in Adopting HKFRSs for 2012 Financial Statements (re-run) Programme Code: S130301S This seminar is to provide an update on the new and amended International Financial Reporting Standa ...
tue130103
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
tueq2
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
hkex
1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...
130129
Current challenges for insolvency practitioners across the world (including a comparative look at liquidators' remuneration) About the topic At this seminar we will hear about the developing role ...
tfp130322s
China Tax on Fund Remittances Programme Code: TFP130322S You may have been charged a number of fees or reimbursements in your China related companies. What are the China tax costs when remitting money ...
tfp130116s
Common China Tax Problems of SMEs and Possible Solutions Programme Code: TFP130116S Are SMEs and auditors aware of the China tax problems? With the changing tax rules and enforcement, there are a lot ...
aasc-328
1 Minutes of the 328th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
tue2qdec
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
Programm 2q dec_wga
Technical Training and Support Programme 2012 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...
Meetings with the State Taxation Administration (国家税务总局)
Meetings with the State Taxation Administration (国家税务总局) Representatives of the Hong Kong Institute of CPAs, including members of the China Tax subcommittee, hold annual liaison meetings with the Main ...
tue_octdec
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
AT-Appendix
AT Appendix (Revised in September 2012) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST APPENDIX A. OTHER OPTIONS TO SATISFY THE APTITUDE TEST REQUIREMENT A1 TRANSFER OF EXAMI ...
at-appendix
AT Appendix (Revised in September 2012) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST APPENDIX A. OTHER OPTIONS TO SATISFY THE APTITUDE TEST REQUIREMENT A1 TRANSFER OF EXAMI ...
tue12_1q
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...