jazz_mar

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

feb

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

jazz_feb

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

jan

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

2014_Recruitment leaflet (full)

2014_Recruitment leaflet (full) The Institute is recruiting new members for its Dragon Boat Team for the 2014 Dragon Boat Festival. A 3-month weekly training will begin on Sunday, 23 February 2014. An ...

snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

Janet_SSG Analysing Financial 2015 (L1)

Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

FE (Dec 15) Paper I_Question

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QP exam sharing forum_MA (revised)_Upload

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Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

BRIGE_practice schedule_1402

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 ...

Financial reporting issues

End of financial year use the SME FRF SME FRS Revised 2014 Answer No. The effective date of the SME-FRF & SME-FRS (Revised 2014) is aligned with the effective date of Part 9. Consequently, these s ...

20141015_MPS_B_S1

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update143

Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...

aasc345

1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...

i2c_ab5

21 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 5 GUIDANCE FOR THE PREPARATION OF A BUSINESS ...

F140120

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...

F140120_old

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

FE (Jun 16) Paper I_Question

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Mainland_universities_list

国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...

Mainland_universities_list_old

国内认证院校名单Mainland universities accredited by the Institute Universities Accredited Accounting Programmes Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会 ...

cpd2018

To : The Registrar Hong Kong Institute of Certified Public Accountants 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Fax : (852) 2868-6053 /2868-3219 Annual Return for the 2018 ...

141118

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 ...

ITIG141115

IT Conference 2014: Enabling finance transformation through today's technologies Date Saturday, 15 November 2014 Early Bird Discount Time 9 a.m. – 1 p.m. Enjoy the early bird discount by enrolling ...

ITIG141115

IT Conference 2014: Enabling finance transformation through today's technologies Date Saturday, 15 November 2014 Early Bird Discount Time 9 a.m. – 1 p.m. Enjoy the early bird discount by enrolling ...

Circular_SC2014

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...

140826

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 ...

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

wacwau06

Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

e-resources_mar15

New e-Resources (March 2015) New EBooks Title : Your income tax 2015 : for preparing your 2014 tax return Author: J. K. Lasser. Publisher: John Wiley & Sons Year: 2015 Call No.: HJ4652 .L37 2015eb ...

i2c_rate

22 September 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF REPORTING THE FINANCIAL EFFECTS OF RATE REGULATION Comme ...

featuredbooks_feb15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Decision Making Books E-books E-journ ...

oct_ 229

1 Minutes of the 229th meeting of the Ethics Committee held on Monday, 27 October 2014 at 2:00 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

tue1426

Event Code TUE141229 Speaker Candy Fong, Technical Partner, Deloitte Touche Tohmatsu Date & Time 29 December 2014, Monday 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung Hou ...

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

wau12_171114

Hong Kong Institute of CPAs presents this series on internal control in November 2014. This series of workshops is designed to provide an understanding on the use of IT audit and data analytics in the ...

140917

China Economic Outlook About the topic At this seminar, Banny Lam, Managing Director -Agricultural Bank of China International Securities will speak on: China economic outlook – can China achieve the ...

Flyer_PICIG140808

Property, Infrastructure and Construction Interest Group (PICIG) Visit to Civil Aviation Department Headquarters Date 8 August 2014 (Friday) Time 2:00 p.m. – 4:00 p.m. Leader Mr. Peter Choy, Convenor ...

Flyer_PICIG140808

Property, Infrastructure and Construction Interest Group (PICIG) Visit to Civil Aviation Department Headquarters Date 8 August 2014 (Friday) Time 2:00 p.m. – 4:00 p.m. Leader Mr. Peter Choy, Convenor ...

wac140906_27

Workshops on a successful listing in Hong Kong – Part II The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate se ...

Circular_SRCN2014

Sports & Recreation Club Night 2014 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club Night will be held on Friday, 8 August at Te ...

140722

About the topic The development of competition law in Hong Kong has, at times, been controversial. However, after a long development phase the new Competition Ordinance will come into effect next year ...

Flyer_QAF140718

Date 18 July 2014 (Friday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director (Standa ...

213

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 22 May 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...

aasc343

1 Minutes of the 343rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 27 May 2014 at 8:30 a.m. Board Room of the Hong Kong Instit ...

wga05

Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...

140321r

In Conversation with the INSOL President About the event The RIF is pleased to invite INSOL president, James H.M. Sprayregen, in Hong Kong for the INSOL 2014 annual conference on 23 to 25 March, for a ...

140321

In Conversation with the INSOL President About the event The RIF is pleased to invite INSOL president, James H.M. Sprayregen, in Hong Kong for the INSOL 2014 annual conference on 23 to 25 March, for a ...

tue04

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

140226

Speaker Mr. Stephen Chik Head of Project Engineering MTR Corporation Chairman Mr. Raymond Chan Member, PICIG Organising Committee Date 26 Feb 2014, Wednesday 6:30 p.m. – 8:00 p.m. Venue Theatre of the ...

wac140228_20

Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two separate sessions. Each session ...

jazz_dec

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

FSIG141202

Speaker Ms. Daphne Doo Director of Supervision of Markets Division Securities and Futures Commission Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 2 December 2014, Tuesday ...

FSIG141202

Speaker Ms. Daphne Doo Director of Supervision of Markets Division Securities and Futures Commission Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 2 December 2014, Tuesday ...

Cir_TTC1410_rv

CPA Table Tennis Competition 2014 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 4 October 2014 2:00 pm – 8:00 pm Men's Singles & Men' ...

Flyer_EL140902

HKICPA Webinar: Macro Hedge Accounting under IFRS 9 Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, EY Date 2 September 2014, Tuesday, 12:30 p.m. – 2:00 p.m. Competency* Acco ...

140723

Listing Rule amendments relating to connected transactions About the topic Earlier this year, the Stock Exchange of Hong Kong published a number of changes to the Listing Rules in relation to connecte ...

140515

The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...

Circular_JPG_140226_old

The 10th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2014 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Institute of Architects The ...

Circular_Bridge1401

Bridge Training Course (for Beginners) The Bridge Interest Group has organised a bridge training course for beginners. Intermediate and experienced players are also welcome to join if they wish to fur ...

Circular_CPAgolf2014(2)

Circular_CPAgolf2014(2) CPA Golf Tournament 2014 Date: Wednesday, 29 October 2014 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) V ...

Circular_JPG_140226 (rv)

Circular_JPG_140226 (rv) The 10th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2014 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Ins ...

B_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

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 ...

ETS_Module D

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annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

i2c_bc

11 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION POST-IMPLEMENTATION REVIEW: IFRS 3 BUSINESS COMBINATI ...

Circular1404_tommykan (rv)_1

Circular1404_tommykan (rv)_1 The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professio ...

Circular1404_tommykan (rv)

Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...

Financial reporting issues

Disclosure under HKAS 10 Events after the Reporting Period Answer No. As the commencement of the new CO on 3 March 2014 and the transition to the no-par value regime have no immediate financial impact ...

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

BOCLIFE offer 30 Sep 2023

成功登記即送800 超市現金卷

update144

Update No. 144 (Issued March 2014) 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 S ...

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Cir_CPAbasketball2014 (v2)

Cir_CPAbasketball2014 (v2) CPA Basketball Competition 2014 Dates May – September 2014 (weekends) The match schedule is subject to the number of registered teams and venue availability. It will be made ...

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 ...

Case Question_29042015_FINAL

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Speed Eater Limited Overview Speed Eater Limited (“Speed Eater” or “SEL”) began operations in Hong Kong 35 years ag ...

techwatch150

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 ...

techwatch150

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 ...

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

Module D (Jun 15)_Question

Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20150506_MPSII_D

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976r7_SET_StudentExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

976r7_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

976r5_EandT_StudentExpressonline_150609

HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session ...

Circular_BRIG141213

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

141014

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 ...

jazz_sep

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

sep

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

sep1

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

140729

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 ...

jazz_aug

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

aug

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

140617

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 ...

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

jazz_jul

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

jul

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

may

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

jf_may

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

jazz_may

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

140513

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee which is firstly introduced to members. The experienced ...

Circular_minibridge_140322

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

Circular_minibridge_140927 (rv)

Circular_minibridge_140927 (rv) Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tourna ...

AASC Minutes / Meeting Summaries

2014 December October September July June May April March February

FRSC Minutes / Meeting Summaries

2014 December October September July June May March February January

Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

Exam_in_BAFS_Paper 1_Recommened_reading_list

1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...

Financial reporting issues

Questions and Answers on financial reporting issues relating to the transition from the predecessor Companies Ordinance (Cap. 32) to the new Companies Ordinance (Cap. 622) ("new CO") These Q ...

i2c_ias12

27 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOGNITION OF DEFERRED TAX ASSETS FOR UNREALISED LOSSES (PRO ...

Flyer_June2014_session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

Module D (Dec 2016)_Question

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techwatch147

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 ...

techwatch147

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 ...

Module A LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

Module A LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

featuredbooks_jan15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Conflict of Interests Books E-books E ...

apm1015

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

featuredbooks-jun

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Competition Law Books E-books E-journ ...

PIS_Ivy Leung

Ivy Leung – Treasurer, Singing Interest Group (Pop), Year 2010 – 2012, 2012 – 2014 Dear all SgIG members, I am appreciated to be nominated by current SgIG (Pop) Convenor and majority Organizing Commit ...

aasc341

1 Minutes of the 341st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 11 March 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

apm04

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

amp

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

Exposure Draft 2013

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...

Restructuring and Insolvency-related Submissions

The following list links to the more significant submissions of the Hong Kong Institute of CPAs on insolvency matters since 25 September 2001. Date of Submissions Subject 21 October 2024 The Judiciary ...

Workshop Topics Module D Workshop 1 (June 2014)

Workshop Topics Module D Workshop 1 (June 2014) Workshop Topics Module D (June 2014) Workshop 1 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative develop ...

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

Financial reporting issues

Part A Disclosure in annual reports for financial years ended before 3 March 2014 Part A – Disclosure in annual reports for financial years ended before 3 March 2014 Last revision date: 15 July 2014

CE_update_July16

7 July 2016 Dear members, Chief Executive's Update – Greater opportunities for members to become partners in Mainland CPA firms Hong Kong CPAs can now become partners in a Mainland CPA firm, as lo ...

DC_1102P_19082016

, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...

QP exam sharing forum_MC_Upload

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141118_1

Pilot scheme for e-discovery in the courts and its implications for forensic practitioners and litigants in Hong Kong About the topic A pilot scheme for the discovery and provision of electronically-s ...

141118

Pilot scheme for e-discovery in the courts and its implications for forensic practitioners and litigants in Hong Kong About the topic A pilot scheme for the discovery and provision of electronically-s ...

Business Proposal Writing_Vivien Ho

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-20151 Business Proposal Writing 15.11.2014 Vivien Ho 1.1 What is a business proposal? • A type of report which ...

jf_dec

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

Cir_BP201410

Bulk purchase discount Hong Kong Master Tax Guide 2014/15 (23rd Edition) -by Deloitte Discount price: HK624 (original: HK780) The tax guide provides comprehensive and up-to-date explanation of Hong Ko ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

FSIG141010

Speaker Mr. James Zeng Consultant in commodities/exchanges risk management and Bitcoin Advisor of BTC China Chairperson Mr. Mark Ho Member, FSIG Organising Committee Date & Time 10 October 2014, F ...

tue09

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

FSIG140929

Chairperson Ms. Lily Kwok Member, FSIG Organizing Committee Speaker Mr. Francesco Nagari Global IFRS Insurance Lead Partner, Deloitte Touche Tohmatsu Date & Time 29 September 2014, Monday 1:00 p.m ...

tue09old

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

140625

Implications of the Privy Council ruling in Fairfield for liquidators of funds About the topic On 16 April 2014, the Privy Council in London ruled in the claims brought by the liquidators of Fairfield ...

140711

Speaker Mr. Stephen Lai Yuk Fai Managing Director Rider Levett Bucknall Chairman Mr. Zaloit Lam Member, PICIG Organising Committee Date 11 July 2014, Friday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27/F, W ...

140529

About the topic This is the third professional accountants in business forum in the series on corporate governance and disclosure. At this event, a prominent panel of speakers will discuss key disclos ...

140403

About the topic This professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – the roles and operation of the board of directors ...

wbsmw-apr-jun

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 ...

140220

About the topic The next professional accountants in business forum will be a panel discussion looking at key disclosure issues in corporate governance – internal controls and audit committees of list ...

140306

Speaker Ms. Jenny Yip Senior Manager, Risk & Controls Assurance, PricewaterhouseCoopers Date & Time 6 March 2014, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Q ...

wbsmw-jan-mar

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 ...

2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

GPP

Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...

featuredbooks_nov14

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Forensic Accounting Books E-books E-j ...

src141013

A Tribute to Broadway Musicals What better way to unwind than to immerse in classical music and songs from famous Broadway musicals after a hard day's work? Movie clips of some popular Broadway m ...

f141107

Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 3 November 2014, please email to: tls@hkicpa.org.hk Hong ...

215

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

Flyer_SNIG1410-11

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

2150

1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Flyer_QAF140923

Date 23 September 2014 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ( ...

Flyer_QAF140923

Date 23 September 2014 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ( ...

Circular_SRCN2014_old

Sports & Recreation Club Night 2014 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club Night will be held on Friday, 8 August at Te ...

flyer_SMP140526

Seminar on "The New Mediation Ordinance and Accountants" Date Monday, 26 May 2014 Time 6:30 p.m. – 8:30 p.m. Venue HKICPA Training Centre, 27th floor, Wu Chung House, 213 Queen’s Road East, ...

Cir_CPAbridge2014

CPA Bridge Tournament 2014 Date Saturday, 7 June 2014 Time 2:00 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. ...

wbsmw-apr-jun-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’ ...

140219

ForensIG Spring Cocktail Reception About the topic The Forensics Interest Group (ForensIG) is hosting a spring cocktail reception. The event is an opportunity to meet and exchange views with fellow me ...

140115

Financial services fraud investigation About the topic The seminar will look at fraud investigation for the financial services industry. Topics include: • Differences in the risk characterization betw ...

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’ ...

Mod A-ACC-STD_Dec 2014 (Final)

Mod A-ACC-STD_Dec 2014 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2014 Session and June 2015 Session The following is a ...

Mod A-ACC-STD_Dec 2014 (Final)_pdf

Mod A-ACC-STD_Dec 2014 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2014 Session and June 2015 Session The following i ...

Mod C-ACC-STD_Dec 2014 (Final)

Mod C-ACC-STD_Dec 2014 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both December ...

Mod C-ACC-STD_Dec 2014 (Final)_pdf

Mod C-ACC-STD_Dec 2014 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both Dece ...

- 諮詢文件覆函1_1

- 諮詢文件覆函1

Final-results

CPA Basketball Competition 2014 The CPA Basketball Competition 2014 concluded with Team PwC Phantom clinching the championship. 12 teams participated in the competition between 31 May – 6 September 20 ...

Financial reporting issues

Part B Disclosures in annual reports for financial years ended on or after 3 March 2014 Last revision date: 15 July 2014 Part B – Disclosures in annual reports for financial years ended on or after 3 ...

Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

Module B(Part 1)_Deleted p1-2(Compressed)

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Module B(Part 1)_Deleted p

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BRIGE_practice schedule_1411

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 ...

BRIGE_practice schedule_1410

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 ...

BRIGE_practice schedule_1407

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 ...

BRIGE_practice schedule_1405

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 ...

BRIGE_practice schedule_1404

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 ...

Result Summary13-14(Quarter Round)

Result Summary13-14(Quarter Round) Entered into the Semi-Final26 April 2014 (SAT)1700-1800A1 vs E14' 00" (A1)1800-1900B1 vs D510' 00" (D5)27 April 2014 (SUN)1000-1100A2 vs F540' ...