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D7pr
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 FO ...
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interpretation21
Interpretation 21 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 21 Income Taxes -Changes in t ...
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interpretation20
Interpretation 20 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 20 Income Taxes -Recovery of ...
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070404e
-1 -Dear News/Business Editor, 7 April 2004 HKSA Announces Release of Important New Hong Kong Accounting Standards (HKAS) The Hong Kong Society of Accountants (Society) has made an important step towa ...
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Nov03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – November 2003 The HKSA Auditing and Assurance Standards Committee (Committee) met on 18 November 2003. ...
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0301
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
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FRSCMS-Jan
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
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featuredbooks_monthly
1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...
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Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...
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Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...
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q917
Click here if you are having trouble viewing this message. Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of Certified Public Accountants ...
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Instructions for Completion and Submission
1 PIE Auditor Levy 2022 Instructions for completion and submission of the ‘2022 PIE Auditor Levy’ Excel Spreadsheet (“Spreadsheet”) and payment of the levy 1. Completing the ‘Cover sheet’ tab of the S ...
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itc_nasfees
24 January 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") ...
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q720
Issue 7 28 May 2020 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts From the Standard Setting Department of the Hong Kong Institute of Certified Public Accountants 1. I ...
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candidate11
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candidate5
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PR_220120_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 January 2022) A Disciplinary Committee of the Hong Kon ...
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alert 50
1 Issue 50 (March 2024) Dear members, Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk- ...
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candidate8
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candidate1
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Nina Hotel TWW - Stay Dine Cafe Circles - CPA
Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...
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LexisNexis_order form_2021
You may also be interested in…This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and inc ...
![LexisNexis_HKICPA_Flyer_202201](/images/search_icon_pdf.gif)
LexisNexis_HKICPA_Flyer_202201
You may also be interested in… This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and in ...
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Other Articles and Reports
Date Title June 2024 ESG governance: six ways for boards to lead the sustainability transition (Practical insights from experts) by Accountancy Europe, Chapter Zero Brussels, ECIIA and ecoDa January 2 ...
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Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Management Accountants (CIMA) Agreement for Mutual Examination Paper Exemption (MEPE) between the Hong Kong Institute of Certified Public Accountants (HKICPA/ the Institute) and ...
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2015
Date of submissions Subject 16 October 2015 SAT consultation on the implementation of Special Tax Adjustments Chinese English 24 August 2015 Inland Revenue (Amendment) (No.3) Bill 2015 3 July 2015 Con ...
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Amendment to the 6th Edition Learning Pack (pages 312 and 316)
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TTIG_practice schedule_1702
Table Tennis Interest Group Practice Schedule (Pre-registration is required) “For members of Table Tennis Interest Group only” February 2017: Date Please register by Time Venue 1 February (Wed) 26 Jan ...
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map
Location PICIG visit to MTR operations control centre Assembly date & time: Friday, 8 January 2016 at 9:45 a.m. Please assemble at U1, Tsing Yi MTR station, Tung Chung line concourse (outside th ...
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BIG1001
Basketball Interest Group Practice Schedule 2010 Date Time Venue 26 January (Tue) 9:00 – 11:00 p.m. Sheung Wan Sports Centre Venue address: Sheung Wan Sports Centre: 11/F, Sheung Wan Municipal Service ...
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FRSC Minutes / Meeting Summaries
2003 As part of its Due Process, the FRSC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). December 2003 November 2003 October 2003 September 2 ...
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FRSC Minutes / Meeting Summaries
2004 As part of its Due Process, the FRSC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). November 2004 October 2004 September 2004 July 2004 ...
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FRSC Minutes / Meeting Summaries
2005 As part of its Due Process, the FRSC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). December 2005 November 2005 October 2005 September 2 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
FRSC Minutes / Meeting Summaries
2006 As part of its Due Process, the FRSC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). December 2006 November 2006 October 2006 September 2 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
FRSC Minutes / Meeting Summaries
2008 As part of its Due Process, the FRSC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). December 2008 November 2008 October 2008 September 2 ...
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AASC Minutes / Meeting Summaries
As part of its Due Process, the AASC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). 2006 December 2006 November 2006 October 2006 September 2 ...
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AASC Minutes / Meeting Summaries
As part of its Due Process, the AASC issues a summary of each meeting. This page links to these summaries (available in Adobe Acrobat format). 2005 December 2005 November 2005 October 2005 August 2005 ...
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Taxation-related Submissions
The following list links to the submissions of the Hong Kong Institute of CPAs on taxation matters. Date of submissions Subject 20 March 2024 Consultation on the Implementation of Global Minimum Tax a ...
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hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
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improve1113
Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...
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update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
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AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
![DC order_ D-16-1181F_25May2018_edited](/images/search_icon_pdf.gif)
DC order_ D-16-1181F_25May2018_edited
IN THE MATEER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the ...
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D-15-1050P_28 Jul 2016
, IN THE MATTER OF A Complaint made under section 34(I)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Acco ...
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order-1307
Proceedings No.: D-12-0717C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
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app2
Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...
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D-10-0458C
Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...
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0109-reasons-order
Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...
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ed_transifrs10
December 2011 Transition Guidance Proposed amendments to IFRS 10 Exposure Draft ED/2011/7 Comments to be received by 21 March 2012Exposure Draft Transition Guidance (Proposed amendments to IFRS 10) Co ...
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coe ppt 180111
Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...
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tts-apm
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![tts-oct-dec](/images/search_icon_pdf.gif)
tts-oct-dec
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
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dii-2010-11
Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...
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tue-tts-9-10
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![pe-tts-workshop](/images/search_icon_pdf.gif)
pe-tts-workshop
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![techwatch93_pdf](/images/search_icon_pdf.gif)
techwatch93
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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techwatch93
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
![pe-tts-workshop-o](/images/search_icon_pdf.gif)
pe-tts-workshop-o
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![pe-tts-workshop-tue](/images/search_icon_pdf.gif)
pe-tts-workshop-tue
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![techwatch89_pdf](/images/search_icon_pdf.gif)
techwatch89
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
![techwatch89](/images/search_icon_pdf.gif)
techwatch89
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
![s091102-s1216-old-v2](/images/search_icon_pdf.gif)
s091102-s1216-old-v2
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
![s091102-s1216-old](/images/search_icon_pdf.gif)
s091102-s1216-old
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
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qp_reg_form_Feb09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
![techwatch66](/images/search_icon_pdf.gif)
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
![techwatch62](/images/search_icon_pdf.gif)
techwatch62
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
![techwatch45](/images/search_icon_pdf.gif)
techwatch45
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 ...
![EDAmendmentsIFRS2](/images/search_icon_pdf.gif)
EDAmendmentsIFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
![ED-IFRS2](/images/search_icon_pdf.gif)
ED-IFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
![ias39cf-ed](/images/search_icon_pdf.gif)
ias39cf-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...
![ConvergenceI2C](/images/search_icon_pdf.gif)
ConvergenceI2C
-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...
![Module D (Dec 12)_Answer](/images/search_icon_pdf.gif)
Module D (Dec 12)_Answer
Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...
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Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
![DC order_1287F_19 Mar_edited](/images/search_icon_pdf.gif)
DC order_1287F_19 Mar_edited
IN Tlre MATTER 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 Accountan ...
![AT-HK Taxation Sample Question_181004](/images/search_icon_pdf.gif)
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
![adm_pefrs](/images/search_icon_pdf.gif)
adm_pefrs
Amendments to the HKFRS for Private Entities Issued November 2023 International Tax Reform— Pillar Two Model Rules Amendments to the HKFRS for Private Entities Entities are required to apply the tempo ...
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HKFRS/IFRS 17 Insurance Contracts Newsletter
HKFRS/IFRS 17 newsletter - Archive To subscribe, please email insurance@hkicpa.org.hk. Issue 11 (October 2021) Issue 10 (May 2021) Issue 9 (March 2021) Issue 8 (July 2020) Issue 7 (May 2020) Issue 6 ( ...
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practice schedule_1702
Basketball Interest Group Practice Schedule (Pre-registration is required) Febraury 2017 Date: 1, 8, 15 & 22 February 2017 (Wednesdays) – TBC 2, 9, 16 & 23 February 2017 (Thursdays) – TBC (Not ...
![TTIG_practice schedule_1602](/images/search_icon_pdf.gif)
TTIG_practice schedule_1602
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) “For members of Table Tennis Inter ...
![TTIG_practice schedule_1502](/images/search_icon_pdf.gif)
TTIG_practice schedule_1502
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![BRIGE_practice schedule_1401](/images/search_icon_pdf.gif)
BRIGE_practice schedule_1401
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
![TTIG_practice schedule_1302](/images/search_icon_pdf.gif)
TTIG_practice schedule_1302
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![TTIG_practice schedule_February 2012](/images/search_icon_pdf.gif)
TTIG_practice schedule_February 2012
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![BRIGE_practice schedule_January 2012](/images/search_icon_pdf.gif)
BRIGE_practice schedule_January 2012
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
![Website update 2010](/images/search_icon_pdf.gif)
Website update 2010
CPA Football Competition 2010 Football team KFS knocked out team PwC S&P by 2:1 at the final on 27 February to clinch the championship of the CPA football competition. The season began in January ...
![astri-shuttle-service-map](/images/search_icon_pdf.gif)
astri-shuttle-service-map
Information Technology Interest Group (ITIG) Site Visit to Applied Science and Technology Research Institute (ASTRI) Wednesday, 27 January 2010 Free round-trip shuttle service will be provided to pick ...
![Result Summary (3&4 Place, Final)](/images/search_icon_pdf.gif)
Result Summary (3&4 Place, Final)
Result Summary (3&4 Place, Final) Final 11:00 am-12:00 pmA4 vs. D223' (D2)3/4 Place10:00 am-11:00 amA3 vs. B31' (B3)Name: Leung Kwan Yau, WinsonTeam: KPOB (B3)Goal: 1', A3 vs B3, Day 1 ...
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Result_3&4 Place, Final_17-18
Result_3&4 Place, Final_17-18 Final 11:00 am-12:00 pm 5' (EY -13) 3/4 Place 10:00 am-11:00 am 12'5" (OFFC -17) CPA Football Competition 2017-18 Results of Final & 3/4 Place (21 Ja ...