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CFIG Lunch Seminar: New economy companies under the new listing rules in Hong Kong
23 January 2019
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FRSC Minutes / Meeting Summaries
2011 December November October September July June April March February January
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YMC and PICIG joint seminar: Hong Kong's record property prices: What goes up, must come down?
22 January 2018
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YMC and PICIG joint seminar: Hong Kong's record property prices: What goes up, must come down?
22 January 2018
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HKICPA Experiential Learning Activity Series 2023-2024 - Company Visit to EY
24 January 2024
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2009
Date Subjects 22 January IAASB Discussion Paper "Matters to Consider in a Revision of International Standard on Review Engagements 2400 Engagements to Review Financial Statements"
![HKFRS 7_2023](/images/search_icon_pdf.gif)
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
![hkas31](/images/search_icon_pdf.gif)
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 ...
![MPS_Module A_part_1_(Delete P1-2)compressed](/images/search_icon_pdf.gif)
MPS_Module A_part_1_(Delete P1-2)compressed
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MPS_Module A_part_1_(Delete P
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MPS_Module+A_part_1_(Delete+P
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![13clr](/images/search_icon_pdf.gif)
13clr
Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2009
Date Subjects 22 January 2009 IAASB Discussion Paper "Matters to Consider in a Revision of International Standard on Review Engagements 2400 Engagements to Review Financial Statements"
![pr-20160114-en](/images/search_icon_pdf.gif)
pr-20160114-en
Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practicing) and a corporate practic ...
![nrs0724](/images/search_icon_pdf.gif)
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
![pr-20161031-en](/images/search_icon_pdf.gif)
pr-20161031-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
![pr-20161027-en](/images/search_icon_pdf.gif)
pr-20161027-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 ...
![pr-20160321-en](/images/search_icon_pdf.gif)
pr-20160321-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 ...
![pr-20160218-en](/images/search_icon_pdf.gif)
pr-20160218-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 ...
![pr-bcgd2013-en](/images/search_icon_pdf.gif)
pr-bcgd2013-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2013 Invites Entries Continued global market volatility and increasing competition for Hong Kong's capital market ...
![ssap34](/images/search_icon_pdf.gif)
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
![iafee](/images/search_icon_pdf.gif)
iafee
(Revised in Sep 2023) 2024 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 ...
![order_832C_name removed](/images/search_icon_pdf.gif)
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 ...
![f160315](/images/search_icon_pdf.gif)
f160315
Lunch Seminar: Introducing IFRS 16 Leases Date & Time 15 March 2016, Tuesday 1:00 p.m. – 2:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House 213 Queen’s Road East, Wanchai, Hong Kon ...
![news_6_151222](/images/search_icon_pdf.gif)
news_6_151222
Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 6 ...
![pr20151211-en](/images/search_icon_pdf.gif)
pr20151211-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 11 December 2015) — The Hong Kong Institute of Certified Public ...
![mar](/images/search_icon_pdf.gif)
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 ...
![pr-0108-en](/images/search_icon_pdf.gif)
pr-0108-en
1 Assignment/News/Business Assignment Editor (For immediate release) Hong Kong Institute of CPAs' budget proposals support the community and boost competitiveness Institute recommends tax policies ...
![211](/images/search_icon_pdf.gif)
211
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Friday, 21 February 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
![memcir](/images/search_icon_pdf.gif)
memcir
Dear members, Updates on auditors' reporting on financial statements on periods ended before 3 March 2014 (commencement date of the new Companies Ordinance, Cap. 622) and technical resources on SM ...
![210](/images/search_icon_pdf.gif)
210
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 January 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
![pr-0127-en](/images/search_icon_pdf.gif)
pr-0127-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 Februar ...
![wbsmw-jan-mar-form](/images/search_icon_pdf.gif)
wbsmw-jan-mar-form
Well-being and Stress Management in the Workplace (Interactive Workshop) -HKIAAT/ICAEW Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’ ...
![Circular_singing_131031](/images/search_icon_pdf.gif)
Circular_singing_131031
Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...
![Mar-224th](/images/search_icon_pdf.gif)
Mar-224th
1 Minutes of the 224th meeting of the Ethics Committee held on Monday, 11 March 2013 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 2 ...
![aasc_330](/images/search_icon_pdf.gif)
aasc_330
1 Minutes of the 330th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
![pr-20121026en](/images/search_icon_pdf.gif)
pr-20121026en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 26 October ...
![AT-Appendix](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
![primprov5](/images/search_icon_pdf.gif)
primprov5
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
![D-08-343H_Order_Reason](/images/search_icon_pdf.gif)
D-08-343H_Order_Reason
Proceedings No.: D-08-0343H 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 ...
![D-08-0342H_ Decision_Order](/images/search_icon_pdf.gif)
D-08-0342H_ Decision_Order
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 ...
![tr_oneoff_10_form](/images/search_icon_pdf.gif)
tr_oneoff_10_form
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
![Textbook Offer_Jan](/images/search_icon_pdf.gif)
Textbook Offer_Jan
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
![pr-kmlo-e](/images/search_icon_pdf.gif)
pr-kmlo-e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 9 December 2011) — A Disciplinary Committee of ...
![20111011-2-order](/images/search_icon_pdf.gif)
20111011-2-order
1 Proceedings No.: D-08-0343H 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 ...
![PI 2011 Flyer](/images/search_icon_pdf.gif)
PI 2011 Flyer
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...
![s110120as-s110316s](/images/search_icon_pdf.gif)
s110120as-s110316s
HKFRS for Private Entities Programme Code: S110120AS /S110316S The seminar aims at providing a review on the requirements on HKFRS for Private Entities. Topics to be covered in the seminar include: C ...
![pi-2011](/images/search_icon_pdf.gif)
pi-2011
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...
![pi](/images/search_icon_pdf.gif)
pi
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...
![pr-20101202-e](/images/search_icon_pdf.gif)
pr-20101202-e
1 Dear Assignment /News /Business Section Editor Court dismisses a certified public accountant (practising)'s appeal against a disciplinary order of Hong Kong Institute of CPAs (HONG KONG, 2 Decem ...
![pr-20101022e](/images/search_icon_pdf.gif)
pr-20101022e
1 Dear Assignment /News /Business Section Editor, Hong Kong Institute of CPAs takes disciplinary action Against two certified public accountants (HONG KONG, 22 October 2010) — A Disciplinary Committee ...
![pr-20100517e](/images/search_icon_pdf.gif)
pr-20100517e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 17 May 2010) — A Disciplinary Committee of the ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Exposure Draft 2010
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 13 December 2010 Invitation to comment on IASB Exposure Draft of Hedge Accounting with link ...
![pr-20100311e](/images/search_icon_pdf.gif)
pr-20100311e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) and A corporate practice (HONG KONG, 11 March ...
![techwatch89_item2](/images/search_icon_pdf.gif)
techwatch89_item2
Extract from TechWatch 89 2. 2010 Annual Meeting with the Inland Revenue Department The annual meeting between representatives of the Institute’s Taxation Committee and the Inland Revenue Department ( ...
![pr-hung-other-e](/images/search_icon_pdf.gif)
pr-hung-other-e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against three certified public accountants (HONG KONG, 25 February 2010) — A Disciplinary Committ ...
![syw-eng](/images/search_icon_pdf.gif)
syw-eng
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 14 January 2010) A Disciplinary C ...
![pr-20100114-yws-pc-e](/images/search_icon_pdf.gif)
pr-20100114-yws-pc-e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 14 January 2010) A Disciplinary C ...
![cheung-eng](/images/search_icon_pdf.gif)
cheung-eng
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 4 January 2010) A Disciplinary Co ...
![pr-20100104e](/images/search_icon_pdf.gif)
pr-20100104e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 4 January 2010) A Disciplinary Co ...
![GIG0912](/images/search_icon_pdf.gif)
GIG0912
Golf Training Class December 2009 Beginner golf training Date: 5,12 & 19 December -2 January 2010 (Saturday) (no class on 26 December due to public holiday) Time: 4:00 pm – 5:30 pm Venue: South Ch ...
![090919](/images/search_icon_pdf.gif)
090919
Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...
![PR-IASCF-DD2-P2](/images/search_icon_pdf.gif)
PR-IASCF-DD2-P2
International Accounting Standards Committee Foundation Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: ...
![I2C-ReviewConstitutionPartII](/images/search_icon_pdf.gif)
I2C-ReviewConstitutionPartII
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASCF DISCUSSION DOCUMENT OF REVIEW OF THE CONSTITUTION: IDENTIFYING ISSUES FOR PAR ...
![I2C-ReviewConstitutionPartII](/images/search_icon_pdf.gif)
I2C-ReviewConstitutionPartII
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASCF DISCUSSION DOCUMENT OF REVIEW OF THE CONSTITUTION: IDENTIFYING ISSUES FOR PAR ...
![acc_I2C-ReviewConstitutionPartII](/images/search_icon_pdf.gif)
acc_I2C-ReviewConstitutionPartII
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASCF DISCUSSION DOCUMENT OF REVIEW OF THE CONSTITUTION: IDENTIFYING ISSUES FOR PAR ...
![I2C-ReviewConstitutionPartII](/images/search_icon_pdf.gif)
I2C-ReviewConstitutionPartII
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASCF DISCUSSION DOCUMENT OF REVIEW OF THE CONSTITUTION: IDENTIFYING ISSUES FOR PAR ...
![I2C_IFRS_5](/images/search_icon_pdf.gif)
I2C_IFRS_5
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...
![I2C-IFRS-5](/images/search_icon_pdf.gif)
I2C-IFRS-5
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...
![I2C_IFRS_1](/images/search_icon_pdf.gif)
I2C_IFRS_1
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 1 – ADDITIONAL EXEMPTIONS FOR F ...
![I2C-IFRS-1](/images/search_icon_pdf.gif)
I2C-IFRS-1
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 1 – ADDITIONAL EXEMPTIONS FOR F ...
![PR0807](/images/search_icon_pdf.gif)
PR0807
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 7 ...
![PR-0807](/images/search_icon_pdf.gif)
PR-0807
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 7 ...
![PR0721](/images/search_icon_pdf.gif)
PR0721
International Accounting Standards Committee Foundation Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: ...
![PR-0721](/images/search_icon_pdf.gif)
PR-0721
International Accounting Standards Committee Foundation Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: ...
![IR_ACCA_note](/images/search_icon_pdf.gif)
IR_ACCA_note
1 Body: Association of Chartered Certified Accountants (ACCA) Recognition: Mutual Recognition Agreement (May 2000 to 30 June 2005) Agreement for Recognition Arrangements (ARA) (1 July 2005 to 30 June ...
![HKFRS_forum_2007_summary](/images/search_icon_pdf.gif)
HKFRS_forum_2007_summary
Extract from TechWatch Issue 52 (January 2007) 8. IASB/FASB Roundtables on Measurement and HKFRSs/IFRSs Forum IASB/FASB Roundtables Two IASB/FASB Roundtables were held on 16 and 17 January 2007 in Hon ...
![HKFRS-forum-2007-summary](/images/search_icon_pdf.gif)
HKFRS-forum-2007-summary
Extract from TechWatch Issue 52 (January 2007) 8. IASB/FASB Roundtables on Measurement and HKFRSs/IFRSs Forum IASB/FASB Roundtables Two IASB/FASB Roundtables were held on 16 and 17 January 2007 in Hon ...
![mbig_appendix](/images/search_icon_pdf.gif)
mbig_appendix
Coming Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES TO BE ORGANISED BY THE MBIG 16 November 2006 Seminar -Intellectual Property Rights Protection in the Mainland 內地知識產權保護概況及須知 please click he ...
![temp-mbig_appendix](/images/search_icon_pdf.gif)
temp-mbig_appendix
Coming Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES TO BE ORGANISED BY THE MBIG 16 November 2006 Seminar -Intellectual Property Rights Protection in the Mainland 內地知識產權保護概況及須知 please click he ...
![flyer_workshop_on_PRC_Oct06](/images/search_icon_pdf.gif)
flyer_workshop_on_PRC_Oct06
Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...
![InvitationToComments](/images/search_icon_pdf.gif)
InvitationToComments
December 2004Invitation to CommentResponse Due Date31 March 2005IFAC International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning ...
![FSIG1209](/images/search_icon_pdf.gif)
FSIG1209
Financial Services Interest Group (FSIG) Lunch Seminar Topic : HKAS 39 Financial Instruments: Recognition and Measurement – final preparation for 1 January 2005 Speaker : Mr. Bernard Ho, Financial Ser ...
![FSIG1209](/images/search_icon_pdf.gif)
FSIG1209
Financial Services Interest Group (FSIG) Lunch Seminar Topic : HKAS 39 Financial Instruments: Recognition and Measurement – final preparation for 1 January 2005 Speaker : Mr. Bernard Ho, Financial Ser ...
![FSIG1209](/images/search_icon_pdf.gif)
FSIG1209
Financial Services Interest Group (FSIG) Lunch Seminar Topic : HKAS 39 Financial Instruments: Recognition and Measurement – final preparation for 1 January 2005 Speaker : Mr. Bernard Ho, Financial Ser ...
![iig](/images/search_icon_pdf.gif)
iig
INSOLVENCY INTEREST GROUP (IIG) INFORMATION SHEET HISTORY The Insolvency Interest Group (IIG) was set up by the Hong Kong Institute of Certified Public Accountants (HKICPA) in March 1987 as an informa ...
![Hang Lung Group 13-Aug-04](/images/search_icon_pdf.gif)
Hang Lung Group 13-Aug-04
", 1!trII;ff HANG LUNG GROUP LIMITED " 13th August 2004 Mr. Simon Riley Technical Director (Financial Reporting) . Hong Kong Society of Accountants 4th Floor Tower Two, Lippo Centre 89 Queen ...