150121
Remedies for Protection of Members' Interests under the Companies Ordinance, Cap 622 Investments About the topic The new Companies Ordinance, Cap 622, has grouped Remedies for Protection of Compan ...
141215
Recent developments in the Hong Kong courts and the Privy Council on cross-border insolvency About the topic At this seminar, James Wood and Tim Kentish, Principals at Lipman Karas will speak on: • Th ...
141215_old
Recent developments in the Hong Kong courts and the Privy Council on cross-border insolvency About the topic At this seminar, James Wood and Tim Kentish, Principals at Lipman Karas will speak on: The ...
141106
Restructuring and insolvency in South East Asia – a regional summary and analysis of recent developments in Indonesia, the region's largest economy About the topic In 2013, the Asean-5 group of co ...
141022
Recent developments in the use of schemes in restructurings About the topic At this seminar, Howard Lam, partner, Latham & Watkins, will speak on: How a scheme of arrangement is useful in a restr ...
140827
An Update on the Developments in PRC Bankruptcy Law About the topic At this seminar, Alan C.W. Tang of SHINEWING Specialist Advisory Services Limited, an expert in PRC bankruptcy and restructuring mat ...
140716
Misfeasance as an alternative to fraudulent trading About the topic Fraudulent trading is difficult to prove. So are there alternatives? Arguably, the only feasible alternative is a claim for breach o ...
order-20130215
1 Proceedings No.: D-10-0502S 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 ...
vienna_1208-2
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
cfig110526
Corporate Finance Interest Group (CFIG) lunch seminar – Due Diligence in Mergers & Acquisitions About the topic At this seminar, Mr. Alan Wong, partner at Deloitte & Touche Financial Advisory ...
cfig110324
Corporate Finance Interest Group (CFIG) lunch seminar Outlook for Global Mining Investment – Opportunities and Challenges About the topic At this seminar, a panel of experts in the extractive industri ...
cfig110117
Corporate Finance Interest Group (CFIG) lunch seminar – Private Equity Investment in China About the topic At this seminar, Mr. Christopher Xing, principal at KPMG, will speak about the investment env ...
cfig101115
Corporate Finance Interest Group (CFIG) lunch seminar – Duty of Care and Potential Liabilities of Investment Advisors About the topic At this seminar, Mr. Ian De Witt, partner of Tanner De Witt, will ...
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Nov04
Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...
July04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 9 July 2004. Members ...
pr-20100311c
1 律 零零年 律零零年(F01059) M0185略 行 令 律 料 行不 數料 例34(1A) 律 行略 行 (i) Hong Kong Standard on Auditing 500 "Audit Evidence" or Statement of Auditing Standards 230 "Documentation"; (ii) Hong ...
Resolution by Agreement
Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...
911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...
co-report-2013
Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
TechWatch 202
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
update 305
i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
Mobile Medical & Health Check Centre Limited
Offers: 1. Special offer for health check packages (flyer) Allergy Screening service (Food/ Respiratory/ Comprehensive) 2. Seasonal Influenza Vaccine - Basic (1 Dose) 50 years old or above of HK resid ...
1016-1
Proceedings No.: D-07-0265C IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...
ChanKwanHo
Proceedings No.: D-07-0265C 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 ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
operation-report-2015
Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
15 11 HKICPA Member Christmas Promotion
HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...
1796_Compliance_AnnualReport2021_211115
COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...
ed-ISA_230_540_560_580_610_720_ED
5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...
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 ...
HKAS07cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...
contentpage
i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...
DC Order_ 1134H_12 Oct 2016
4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...
Circular_SC2016_v2
The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...
160914
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
160914-2
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
151028
Litigation finance – how it works and how it could work for insolvency cases in Hong Kong About the topic The objective of this seminar is to facilitate a discussion amongst senior members of the inso ...
150826
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Edward Middleton, Partner and Head of Restructuri ...
150729
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...
July 2016
*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...
131105
Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...
130917
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
cfig130917_1
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
pr-20120417-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律懲處(香港,二零一二年四月十七日) — 香港會計師公會轄下一紀律委員會於二零一二年四月十日就林聞深先生(會員編號:F03964) 及浩勤會計師事務所有限公司(執業法團編號:M186)違反公會頒布的專業準則對他們作出譴責,並命令他們支付罰款共三萬五千港元予公會。此外,林先生及浩勤須支付有關紀律程序之費用共二萬九千二百 ...
0129-2
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
andrew-order
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
0704
-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...
TUE_Flyer_may06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_0602
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_Feb06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Apr05
Auditing and Assurance Standards Committee Meeting Summary – April 2005 The Auditing and Assurance Standards Committee (Committee) met on 19 April 2005. Members present at the meeting were: Carlson To ...
Mar05
Auditing and Assurance Standards Committee Meeting Summary – March 2005 The Auditing and Assurance Standards Committee (Committee) met on 15 March 2005. Members present at the meeting were: Carlson To ...
PR_20200612_TC
1 香港會計師公會對兩名會計師作出紀律處分(香港,二零二零年六月十二日)香港會計師公會轄下一紀律委員會,於二零二零年四月二十五日對會計師袁淑貞女士(會員編號:A02183)及會計師梁大強先生(會員編號:A01132)(統稱「答辯人」)頒令懲處。委員會命令由二零二零年六月四日起吊銷袁女士的執業證書,並在36個月內不向她另發執業證書。委員會亦譴責梁先生並命令他須繳付罰款100,000港元。此外,委員會 ...
ADV-FORM2013
P:\E&T\Aoet(TC)\E-newsletter\Advertisement\.doc Prospective CPA (Advertisement Order Form) To: Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House, 213 Queen’s Road East, Wanc ...
2012
DateSubject 21 December 2012 Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft 18 December 2012 Institute comments on IVSC Discussion Paper Valuation of Trade Related Property - Com ...
2012
DateSubject 21 December 2012 Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft 18 December 2012 Institute comments on IVSC Discussion Paper Valuation of Trade Related Property - Com ...
2007
Date Subjects 31 December 2007 IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform ...
2007
Date Subjects 31 December IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform Audi ...
Gold Hill - East Ocean CNY Order Form 2022
ProductRetail(HK)Promotion(HK)Qty(Coupon)Total(HK)Delivery Date:Company name:Recipient/Tel:Order Terms & Conditions:3. Promotion vaild until 20th January 2022 (Thu)4. Coupon vaildity: 30th January ...
sa23022
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
01_09
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
09sa23022
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
01_09
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
1648_C_AnnualReport2019
1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...
3093hksa220
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...
3094hksa230
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
techwatch41
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 ...
techwatch41
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 ...
PR_20180912_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 12 September 2018) On 1 June 2017, a Disciplinary Committ ...
PR_20180418_EN
1 HKICPA takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 18 April 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
PR_20180507_EN
1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 7 May 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
2016 winter solstice_HKICPA
定價(HK)限時優惠價(HK)數量(劵)數量(現貨)總額(HK)鴻運年糕106瑤柱蘿蔔糕106臘味芋頭糕106蔗汁馬蹄糕106山芋千絲糕116金絲貢棗糕106原味鮮肉臘腸12條116原味鮮鴨膶腸12條116原味鮮鵝肝腸10條116付款方法:現金(送劵時將總金額交予速遞員)網上信用卡Paypal付款支票-不適用於住宅區抬頭請填寫「金熙貿易有限公司或Gold Hill Trading Limited」 ...
earlyadopt
1 The new and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information are effective for audits of financial statements for periods ending on or after 15 Dec ...
tiglink2009-2
Issue 2.Nov 2009 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional develo ...
PR-20090423e
1 To: Assignment/News/Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 23 April 2009) — On 6 March 2009, a d ...
Sept08
-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2008 The Auditing and Assurance Standards Committee (Committee) met on 23 September 2008. Members present at the meeting were ...
Sept
-1 -Auditing and Assurance Standards Committee Meeting Summary – ember 2008 The Auditing and Assurance Standards Committee (Committee) met on 23 ember 2008. Members present at the meeting were: Keith ...
pr-ifrs-smes-qa
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 ...
career_succ
Mind Your Meeting Manners Sue Knox – DBM Country Manager, Hong Kong As you begin to build your career and reach your goals, your professional conduct will play a crucial role in the success you achiev ...
PR_20201029_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 29 October 2020) The Hong Kong Ins ...
PR_20220210_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 10 February 2022) The Hong Kong Institute of Certi ...
PR_210728_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 28 July 2021) The Hong Kong Institute of Certified ...
PR_20220606_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 6 June 2022) The Hong Kong Institu ...
PR_20220803_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 3 Aug 2022) The Hong Kong Institute of Certified P ...
PR_20220802_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 2 Aug 2022) The Hong Kong Institute of Certified P ...
PR_20190326_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 26 March 2019) The Hong Kong In ...
PR_20190725_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant and a firm (HONG KONG, 25 July 2019) The Hong Kong Institute of Certified Public Acc ...
PR_20190827_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a firm (HONG KONG, 27 August 2019) The Hong Kong Institute of Certi ...
PR_20211124_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (practising) (HONG KONG, 24 November 2021) The Hong Kong Institute of Ce ...
PR_20211103_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (practising) (HONG KONG, 3 November 2021) The Hong Kong Institute of Cer ...
PR_20201204_EN_1520P
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 4 December 2020) A Disciplinary Committee of the Hong Kon ...
PR_20201230_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 30 December 2020) A Disciplinary Committee of the Hong Ko ...
PR_20210318_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 18 March 2021) A Disciplinary Committee of the Hong Kong Institute of ...