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update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

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Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

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Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

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Module C (Jun 16)_Answer_1

Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...

File Type: pdf | Size: 274 KB

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

File Type: pdf | Size: 608 KB

Circular_singing_1409_1

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

發布日期: 2014-08-11

File Type: pdf | Size: 256 KB

Circular_singing_1409

發布日期: 2014-08-11

File Type: pdf | Size: 256 KB

Circular_singing_140219

發布日期: 2014-01-20

File Type: pdf | Size: 265 KB

bpubforsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

發布日期: 2005-08-25

File Type: pdf | Size: 493 KB

pub_form8&1&6

pub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Pu ...

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bpub_form8&1&6

bpub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ P ...

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29

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2018 Tax BulletinTaxB 29 November 20181 2018 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

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Module D Jun 2018Question

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發布日期: 2019-02-15

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HKICS_final

Supporting organisation Supporting organisation Seminar on “The Statutory Derivative Action under the UK Companies Act 2016: Has it Made Any Difference Ten Years On?” and “Competition Law in the EU, U ...

發布日期: 2018-02-14

File Type: pdf | Size: 429 KB

PAIB160903

2016 PAIB Conference Technology – Friend or Foe? About the conference Some said accounting jobs could become obsolete in the next decades. Is technology poised to replace accountants? The phenomenon o ...

發布日期: 2016-07-18

File Type: pdf | Size: 469 KB

PAIB160903

發布日期: 2016-07-18

File Type: pdf | Size: 469 KB

Module B (Jun 16)_Answer_1

Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

File Type: pdf | Size: 337 KB

Module B (Jun 16)_Answer

Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...

File Type: pdf | Size: 337 KB

Module B (Jun 16)_Answer_2

Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

File Type: pdf | Size: 338 KB

Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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ETS_Module A

Disclaimer 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 pu ...

發布日期: 2018-05-17

ETS_Module A

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發布日期: 2018-05-17

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Enhanced QP Syllabus _new_ 20161_1

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

發布日期: 2016-02-05

Enhanced QP Syllabus _new_ 20161

發布日期: 2016-02-05

File Type: pdf | Size: 166 KB

Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

File Type: pdf | Size: 186 KB

Enhanced QP Syllabus (new) 20161

Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...

File Type: pdf | Size: 417 KB

Enhanced QP Syllabus (new) 20161_1

Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...

File Type: pdf | Size: 166 KB

q3

Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...

File Type: pdf | Size: 79 KB

q3.pdf

File Type: pdf | Size: 79 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19061201 Language English Event name Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi ...

Judges_Report 2016_final

1 2016 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index (Large Market Capit ...

發布日期: 2016-11-30

File Type: pdf | Size: 769 KB

Budget_Proposals_2018-19_(submission)_180205

Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...

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DP_LCE

DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

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ETS_Module D

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 sho ...

發布日期: 2017-05-08

ETS_Module D

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update180

i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...

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pubforsale

Purchase of Publications Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Member Student ...

發布日期: 2018-10-10

File Type: pdf | Size: 88 KB

pubforsale_Form

Purchase of Publications Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Member Student ...

發布日期: 2018-10-10

File Type: pdf | Size: 91 KB

20180911_14

http://www.881903.com/Page/ZH-TW/newsdetail.aspx?ItemId1029504&csid261_341 陳茂波指香港發展創科大有可為11.09.2018 14:38 陳茂波指香港發展創科大有可為(商台新聞潘曉陽攝) 財政司長陳茂波出席創科論壇致辭時表示，政府銳意發展創科，投入800億港元，提升創科基建及培育創科人才等，將會聚焦四個範疇，包括人工 ...

發布日期: 2018-09-11

File Type: pdf | Size: 386 KB

pubforsale_Form

發布日期: 2009-03-18

File Type: pdf | Size: 72 KB

SmartD Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com 震動傳聲技術，不同材料表面展現獨特曲風結合耳筒及手機座設計，戶內戶外皆適用散步或運動視訊通話私人影院SmartD Stage Speaker 藍芽多角度喇叭座SmartD Vibration Speaker 藍芽共振喇叭產品詳情產品詳情悅耳人聲電子音樂木Rock N R oll 金屬玻璃Deliv ...

File Type: pdf | Size: 658 KB

pubforsale

Purchase of Publications Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Publication Dat ...

File Type: pdf | Size: 91 KB

Disciplinary Proceedings in progress as at 1 December 2017

3 Disciplinary proceedings in progress as at 1 December 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

發布日期: 2017-12-01

File Type: pdf | Size: 132 KB

Circular_SnIG1611

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

發布日期: 2016-09-21

File Type: pdf | Size: 178 KB

Circular_SnIG1610

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in October for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

發布日期: 2016-08-29

File Type: pdf | Size: 181 KB

Circular_SnIG1608

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

發布日期: 2016-07-04

File Type: pdf | Size: 182 KB

160713

Trust and Insolvency (Part 2) – Proprietary Claims against an Estate About the topic Legal actions can be broadly classified into personal claims and proprietary claims. When a proprietary claim is su ...

發布日期: 2016-06-24

File Type: pdf | Size: 223 KB

160628

U.S. Chapter 15 and other recent legal developments on cross-border insolvency About the topic At this seminar, Joe Athanas and Howard Lam, partners at Latham & Watkins, will speak on the use of U ...

發布日期: 2016-06-08

File Type: pdf | Size: 236 KB

160628

發布日期: 2016-06-06

File Type: pdf | Size: 236 KB

esgs-jun_1

Thursday, 7 April 2016 7:00 p.m. – Journey along Sustainability English Ms. Sammie Leung, (S160407S) 8:30 p.m. Reporting Director, Risk Assurance, PwC Wednesday, 18 May 2016 7:00 p.m. – HK Listing Rul ...

發布日期: 2016-05-24

File Type: pdf | Size: 236 KB

160526

Fraud and Asset Tracing -Law and Practice About the topic As part of the asset tracing process, very often liquidators are faced with decisions on whether litigation involving commercial fraud should ...

發布日期: 2016-04-20

160413

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

發布日期: 2016-04-06

File Type: pdf | Size: 248 KB

160413old

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

發布日期: 2016-03-22

File Type: pdf | Size: 248 KB

160128

Trust and Insolvency (Part 1) About the topic In this two-part seminar, Ludwig Ng of ONC Lawyers will discuss issues that insolvency practitioners need to deal with arising from trusts, including resu ...

發布日期: 2016-01-25

File Type: pdf | Size: 247 KB

Circular_SGIG160124-old

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

發布日期: 2015-12-14

File Type: pdf | Size: 503 KB

src160105i

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

發布日期: 2015-12-10

File Type: pdf | Size: 391 KB

ETS_Module D

發布日期: 2017-11-16

ETS_Module D

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File Type: pdf | Size: 322 KB

techwatch158

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 ...

發布日期: 2015-12-10

techwatch158

發布日期: 2015-12-10

File Type: pdf | Size: 322 KB

FE (Dec 16) Paper I_Answer

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FE (Dec 16) Paper I_Answer_1

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FE (Dec 16) Paper I_Answer

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Module B (Dec 2016)_Answer

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Mem-1401_Issue 1

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Financial Services Policies in the Shanghai Free Trade Zone" (Hong Kong, 19 February 20 ...

發布日期: 2014-02-28

File Type: pdf | Size: 6 MB

picigppt170329_printables

Cocktail Reception of HKICPA Addressing Urban Renewal Challenges in a New paradigm Ir WAI Chi Sing GBS JP FHKEng Managing Director, Urban Renewal Authority 29 March 2017 1 Scope of Urban Renewal Work ...

發布日期: 2017-03-30

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 ...

發布日期: 2016-12-19

File Type: pdf | Size: 101 KB

ltiasb

發布日期: 2016-12-19

File Type: pdf | Size: 101 KB

YMSC161105

Page 1 of 2 (More sponsors will be added) The Hong Kong capital market has experienced significant growth over the past 10-15 years, which makes it become a major international financial centre and pr ...

發布日期: 2016-10-14

File Type: pdf | Size: 225 KB

SCPD16101801

Confirmation of registration will be sent by e-mail. If confirmation has not been received on 12 October 2016, please email to: tls@hkicpa.org.hk Hong Kong Institute of CPAs Regulatory Update on Secur ...

發布日期: 2016-10-05

FCPD16101401

Confirmation of registration will be sent by e-mail. If confirmation has not been received on 8 October 2016, please email to: tls@hkicpa.org.hk Hong Kong Institute of CPAs Seminar on Reporting on Sol ...

發布日期: 2016-09-19

File Type: pdf | Size: 689 KB

FCPD16101401old

發布日期: 2016-09-13

LE160830

You are what you eat. Whatever you eat, you become. Are your meals, drinks and snacks letting you down? "We are what we eat" as all health conscious people say. What exactly does this mean? ...

發布日期: 2016-07-20

File Type: pdf | Size: 167 KB

tue0716old

Accounting for financing instruments that possess characteristics of both debt and equity is a complex exercise. You will learn in this series of seminar: classification requirements of financial ins ...

發布日期: 2016-07-12

File Type: pdf | Size: 416 KB

tue160608

Date: 26 July 2016 Time: 6:30 pm – 8:30 pm Venue: HKICPA Training Centre 27/F Wu Chung House Wanchai, Hong Kong Speaker: Mr. Nelson Lam Chairman Nelson CPA Limited Language: Cantonese Competency: Acco ...

發布日期: 2016-06-22

File Type: pdf | Size: 726 KB

tue1606081

發布日期: 2016-06-16

File Type: pdf | Size: 262 KB

tue160531

Hong Kong Institute of CPAs Seminar on revised Auditor's Report (Re-run) Date Tuesday, 31 May 2016 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, ...

發布日期: 2016-04-18

File Type: pdf | Size: 288 KB

PC-Taxation-Syllabus-Jun2016-old

PC – Taxation Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

發布日期: 2016-02-05

File Type: pdf | Size: 139 KB

Prize sponsorship form_AD2016

ANNUAL DINNER 2016 Wednesday, 7 December Prize Sponsorship Form (please return by 11 November 2016) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu ...

發布日期: 2016-09-15

File Type: pdf | Size: 138 KB

Web_Shangri-La Shenzhen_20160428_2

Shangri-La Hotel, Shenzhen is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered ...

發布日期: 2016-04-28

Web_Shangri-La Shenzhen_20160428_1

發布日期: 2016-04-28

Web_Shangri-La Shenzhen_20160428

發布日期: 2016-04-28

Rundown case comp and ceremony draft on 2015.10.23_1

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\Rundown case comp and ceremony draft on 2015.10.23.doc HKICPA Accounting and Bus ...

Rundown case comp and ceremony draft on 2015.10.23_2

Rundown case comp and ceremony draft on 2015.10.23

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\.doc HKICPA Accounting and Business Management Case Competition Prize Presentati ...

Rundown case comp and ceremony draft on 2015

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Function\Annual Award\2016 SSG\.10.23.doc HKICPA Accounting and Business Management Case Competition Prize Pres ...

File Type: pdf | Size: 266 KB

UIC_Elite_programme_policy

Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...

發布日期: 2015-10-22

discount_2017_CCH

Special 2017 Promotions for HKICPA Taxation Faculty Members Wolters Kluwer CCH Print Master Tax Guides Wolters Kluwer CCH Subscriptions Hong Kong Print Items Release Date Original Price (HKD) 15% Off ...

發布日期: 2017-08-22

File Type: pdf | Size: 625 KB

pages

Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...

發布日期: 2017-01-24

File Type: pdf | Size: 313 KB

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 ...

發布日期: 2016-10-07

File Type: pdf | Size: 306 KB

cpddecl

P:\MEM\Annual renewal\2016\(7) email -AR\Annual Return.docx Annual Return for the 2016 membership renewal The Institute collects your personal data in this form for the purposes of processing your mem ...

發布日期: 2016-02-16

File Type: pdf | Size: 70 KB

Circular_BIG160319_v2

3-on-3 Basketball Competition For the first time, Basketball Interest Group (BIG) is organizing a 3-on-3 competition. This fast-paced streetball game allows all basketball lovers to put their skills t ...

發布日期: 2016-02-02

File Type: pdf | Size: 295 KB

976r4_EandT_StudentExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

發布日期: 2015-02-26

File Type: pdf | Size: 810 KB

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

發布日期: 2009-03-17

FE (Dec 16) Paper I Panelists Report_Final

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File Type: pdf | Size: 181 KB

FE (Dec 16) Paper I Panelists Report_Final_1

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File Type: pdf | Size: 181 KB

FE (Jun 16) Paper I_Answer

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FE (Jun 16) Paper I_Answer_1

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FE (Jun 16) Paper I_Answer_2

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231

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2016 at 8:40 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...

發布日期: 2016-10-31

File Type: pdf | Size: 617 KB

CYPG160630

Young Coalition Professional Group – Joint professional networking party 2016 30 June 2016 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 27 June 2016) Finance & Operations Department, Hon ...

發布日期: 2016-06-21

CYPG160630

發布日期: 2016-06-21

File Type: pdf | Size: 617 KB

taxlink9_160129

Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...

發布日期: 2016-02-01

File Type: pdf | Size: 82 KB

HKICPA_Order Form - Father's Day 2016

HKICPA_Order Form - Father's Day 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Matured in t ...

File Type: pdf | Size: 255 KB

HKICPA_Order Form - Father's Day Promotion 2016

HKICPA_Order Form - Father's Day Promotion 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Ma ...

File Type: pdf | Size: 255 KB

kitsetorderevfinal_form

Audit Practice Manual 2020 Update Kit """""Available Exclusively To Subscribers of APM 2016 Edition Name: HKICPA Member /Student* No.: Email Telephone No.: Company Name: Firm ...

File Type: pdf | Size: 289 KB

DC order_ Chan Wone Yee _7 Jun 2017_edited

IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...

發布日期: 2017-06-29

File Type: pdf | Size: 354 KB

Module A _Dec 16_Question

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發布日期: 2016-12-30

File Type: pdf | Size: 81 KB

2_QP_Graduates_List_Jun_16

Winter 2016 issue QP Graduates – June 2016 Session The Institute is pleased to announce that 724 QP candidates successfully completed the Qualification Programme in the June 2016 Session. The list of ...

發布日期: 2016-09-26

File Type: pdf | Size: 250 KB

CFIG160718

Developing Hong Kong to become a regional hub of corporate treasury centres About the topic Several cities in Asia have offered themselves as candidates for a regional hub of corporate treasury centre ...

發布日期: 2016-07-06

File Type: pdf | Size: 209 KB

CFIG160718

發布日期: 2016-07-06

File Type: pdf | Size: 209 KB

MPS_Module A_Part 2

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發布日期: 2016-04-25

File Type: pdf | Size: 809 KB

976r5_EandT_TeacherExpressOnline_150608

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session) is ...

發布日期: 2015-06-04

FE June 2016 Paper I Panelists' Report_Final

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File Type: pdf | Size: 222 KB

Module C (Dec 16)_Question

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File Type: pdf | Size: 158 KB

ETS_Module D

發布日期: 2018-05-17

ETS_Module D

ETS_Module D

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update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

File Type: pdf | Size: 4 MB

update189

Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...

File Type: pdf | Size: 977 KB

Circular_GIG1612

The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...

發布日期: 2016-11-18

File Type: pdf | Size: 101 KB

Circular_GIG1609_v2

發布日期: 2016-08-09

File Type: pdf | Size: 60 KB

i2c_1510

1 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle Comment ...

發布日期: 2015-11-30

File Type: pdf | Size: 80 KB

A_Workshop Topics Workshop 2 (June 2016)

A_Workshop Topics Workshop 2 (June 2016) Workshop Topics Module A (June 2016) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to reflect the ...

File Type: pdf | Size: 102 KB

FE (Dec 16) Paper II_Answer

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File Type: pdf | Size: 280 KB

MPS_Module D_Part 1

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 ...

發布日期: 2016-10-17

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Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

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MPS_Module D_Part 1

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StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

發布日期: 2014-07-23

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MPS_D_PartI

發布日期: 2017-10-30

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MPS_D_PartI

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MPS_Module_D_Part_I_Jun2017

發布日期: 2017-04-21

MPS_Module_D_Part_I_Jun2017

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RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

發布日期: 2016-12-20

techwatch148

發布日期: 2015-02-10

File Type: pdf | Size: 488 KB

techwatch148

發布日期: 2015-02-10

File Type: pdf | Size: 488 KB

BDO_16

s Summary On 13 January 2016, the IASB issued IFRS 16 Leases, which supersedes IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC 15 Operating Leases-Incentives and SIC 27 ...

發布日期: 2016-12-15

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sss_sept_v1

Presentation Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for business and individ ...

發布日期: 2016-08-23

hkiod_Jul

1129r1_20160606 Date & Time Session 1: Saturday, 9 July 2016 (10:00 a.m. – 1:00 p.m.) Session 2: Saturday, 9 July 2016 (2:00 p.m. – 5:00 p.m.) Session 3: Saturday, 30 July 2016 (10:00 a.m. – 1:00 ...

發布日期: 2016-07-06

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pms-jan-apr

1123_20160309 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/HKIAAT ...

發布日期: 2016-03-09

hkiod-mar

1129_20160218 Date & Time Session 1 (W160305): Saturday, 5 March 2016 (10:00 a.m. – 1:00 p.m.) Session 2 (W160305A): Saturday, 5 March 2016 (2:00 p.m. – 5:00 p.m.) Session 3 (W160312): Saturday, 1 ...

發布日期: 2016-02-22

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Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

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Code of Ethics for Professional Accountants

...

發布日期: 2018-11-29

SCPD18100201_Handout

Introduction and Experience Sharing on HKEx ESG Reporting Presented by: Mr. Edward Lau and Mr. Kingsley Cheng Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 2 October 20 ...

發布日期: 2018-09-28

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Disciplinary proceedings in progress as at 22 December 2017

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2017-12-22

Circular_SnIG1612

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in December to January for members who wish to hone their skills at this cue sport. Beginner and intermediate ...

發布日期: 2016-11-02

File Type: pdf | Size: 220 KB

FSIG161020

Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...

發布日期: 2016-10-14

File Type: pdf | Size: 279 KB

FSIG161020

發布日期: 2016-10-14

File Type: pdf | Size: 279 KB

YMSC161015

Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...

發布日期: 2016-09-22

File Type: pdf | Size: 186 KB

Circular_GIG161008_v2

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

發布日期: 2016-08-31

File Type: pdf | Size: 326 KB

20160625_L1

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering a beginner dinghy course for members. This course is intended to give a taste of sailing to novice sailors. Course name: L ...

發布日期: 2016-05-26

File Type: pdf | Size: 301 KB

Circular_SNIG160522_v2

' Snooker Fun Day The Snooker Interest Group has organised a Snooker Fun Day for beginners. Its experienced players will help new players to pick up the game and demonstrate some trick shots. Ther ...

發布日期: 2016-05-03

File Type: pdf | Size: 314 KB

PI flyer_published

Insolvency Preparatory I 847r3_160301 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenci ...

發布日期: 2016-03-04

File Type: pdf | Size: 361 KB

PI flyer_published.pdf

發布日期: 2016-03-04

File Type: pdf | Size: 361 KB

Circular_GIG160409

發布日期: 2016-03-02

File Type: pdf | Size: 343 KB

Circular_DBIG160223

Dragon Boat Training Course The Dragon Boat Interest Group is organizing a training course for novice conducted by a professional coach on boat paddling techniques. The course comprises of one land tr ...

發布日期: 2016-02-03

File Type: pdf | Size: 356 KB

esgs-jan-feb

1064r3_20151228 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...

發布日期: 2015-12-28

File Type: pdf | Size: 239 KB

Circular_GIG1601

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

發布日期: 2015-12-02

File Type: pdf | Size: 259 KB

src160105i_o

發布日期: 2015-11-20

File Type: pdf | Size: 380 KB

src160105e_o

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

發布日期: 2015-11-20

File Type: pdf | Size: 337 KB

Financial Ratio Analysis and Budget Preparation 2020 Level 2

Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...

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techwatch67

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 ...

發布日期: 2008-05-08

File Type: pdf | Size: 316 KB

DC order_1157O_26apr2018_edited_

IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...

發布日期: 2018-05-30

File Type: pdf | Size: 281 KB

sss may-july

1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

發布日期: 2016-05-30

sss-may-jun_(1)

sss-may-jun_(1) 1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skill ...

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Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

Module D (Jun 16)_Question

Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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DC order _856C_edited

, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...

發布日期: 2017-09-14

File Type: pdf | Size: 141 KB

news_8_161208

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. 8 ...

發布日期: 2016-12-08

File Type: pdf | Size: 278 KB

Circular_GIG161219

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

發布日期: 2016-11-04

File Type: pdf | Size: 174 KB

Circular_GIG160909

發布日期: 2016-08-03

File Type: pdf | Size: 175 KB

Circular_SNIG1607_v2

Snooker League 2016 To allow CPA snooker players to gain match experience and promote fellowship among members, Snooker Interest Group (SnIG) is organizing a 3-day Snooker League (mixed league) in Jul ...

發布日期: 2016-06-28

File Type: pdf | Size: 319 KB

hkfrs15clarifications

Clarifications to HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (June 2016) Introduction 1. Clarifications to HKFRS 15 is the equivalent of Clarificat ...

發布日期: 2016-06-21

File Type: pdf | Size: 132 KB

160623

Institutional Risk Assessment About the topic Institutional Risk Assessment is a process that financial institutions internationally are expected to perform on their customer base, given the increasin ...

發布日期: 2016-06-06

File Type: pdf | Size: 218 KB

Circular_GIG160516_v2

發布日期: 2016-04-05

File Type: pdf | Size: 175 KB

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

發布日期: 2016-03-18

its-Apr-Jun

發布日期: 2016-03-18

File Type: pdf | Size: 750 KB

career_forum_2015_shadow_cpa_progarmme_the_day_of_reckoning

………………………………………………………………………………………………………………………………………………………………………………………………….... Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Spring 2016 The day of reckoning Thanks to the Shadow CP ...

發布日期: 2016-03-16

esgs-apr-may

1064r4_20160307 HKICPA’s ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting ...

發布日期: 2016-03-09

File Type: pdf | Size: 215 KB

160321

Ask the experts: Basic principles of forensic investigations into corporate fraud with case study examples About the topic Forensic accounting has become an expanding field of practice in recent years ...

發布日期: 2016-03-03

Panelists_Report_Mod_A_(Dec_16)_Final

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Panelists_Report_Mod_B_(Dec_16)_Final

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Panelists_Report_Module_A_(Jun_16)_Final

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Panelists_Report_Module_A_(Jun_16)_Final_1

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2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

File Type: docx | Size: 175 KB

Cir2016_CPA Practices_flyer

Group Insurance Program for Member Practices 2016/2017 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

發布日期: 2016-11-17

File Type: pdf | Size: 214 KB

Briefing_on_Elections_Ordinance_flyer

Event Code: COMM160711 Briefing session on Elections (Corrupt and Illegal Conduct) Ordinance ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: Th ...

發布日期: 2016-06-23

File Type: pdf | Size: 119 KB

COMM160711

Event Code: Briefing session on Elections (Corrupt and Illegal Conduct) Ordinance ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: The Legislat ...

發布日期: 2016-05-30

File Type: pdf | Size: 119 KB

Cir2015_CPA Practices_flyer

Group Insurance Program for Member Practices 2015/2016 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

發布日期: 2015-10-12

File Type: pdf | Size: 213 KB

Post event, for eCir

Financial Controllership Programme 2016 Congratulations to the 27 graduates who have successfully completed the programme. The first of its kind, the Institute's Financial Controllership Programme ...

File Type: pdf | Size: 175 KB

Proficiency Team - Level 2

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name (English) School Name (Chinese) Team Le ...

發布日期: 2014-04-01

Outstanding Performance

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of School Name (English) School Name (Chinese) Team Leader Member ...

發布日期: 2014-04-01

File Type: pdf | Size: 174 KB

candidate4

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