cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

25-10-13_ModuleB Part 2

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KPMG 6-Sep-02_2

Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

update127

i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...

DC order_0969_8Feb2018_edited

IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...

Order and Reasons for Decision_name removed_825F

1 Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

Lv2_Chinese_combined

會計及商業管理個案比賽2015-16 中學組(第二級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第二級別) 2 國際家居零售有限公司及其附屬公司（「JHC1」）於1991 年成立，是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...

techwatch96

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch96

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch94

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch94

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

ED-Comparison-IASE-SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

Module A 6th Edition Learning Pack_Part 2

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update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名 ...

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: h ...

pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

273810

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

Latest Sustainability News and Developments

Date Title 24 October 2024 ISSB update October 2024 18 September 2024 ISSB update September 2024 24 July 2024 ISSB update July 2024 12 June 2024 ISSB update June 2024 16 May 2024 ISSB update May 2024 ...

Study Materials

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2020

Date Topic 8 December 2020 Free webinar: Experience sharing: Start-up journey of a young entrepreneur Available period: 7 December 2020 – 15 December 2021 Young Members Virtual Conference: Out of the ...

Ricky Wong

2018 PAIB Conference – "The Day After Tomorrow: A Reality Check for Accountants Today" (8 Sep 2018) Profile of speaker Chief Financial Officer Alipay Payment Services (HK) Limited Since app ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Exposure Draft 2018

Date Title 20 December 2018 Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) with link to Exposure Draft Press R ...

BMIG_1808

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 1 August ...

BMIG_1711

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 1 Novemb ...

gmail

Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...

01c_election_timetable_17

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2017 ELECTION TIMETABLE The following is a timet ...

e3_16

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2016 ELECTION TIMETABLE The following is a timet ...

Corrigendum_1018H

in T}lE MATERR OF A Complaint made under section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong institute of Certified PublicAccountants ...

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

programme_ Ferragamo_151029

DBS Treasures Private Client -Salvatore Ferragamo Scarf Styling Workshop Disclaimer: The information contained in this document is intended only for use during the presentation and should not be disse ...

lec150912v

Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...

Web_La Saison_20150723

La Saison is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffe ...

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

e-card_150428

Date: 16 May 2015, Saturday Time: 3:00 p.m. – 5:00 p.m. (Ceremony at 3:30 p.m.) Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. You will be introdu ...

Sai Kung map

Dragon Boat Training Course 8 & 15 March 2015 How to get there: Gathering place: Sai Kung Community Hall next to Wai Man Road Playground (the red brick path/road opposite the Squash Court and the ...

Submissions on PAIB related subjects

The Institute has also reviewed and submitted comments on a number of issues and consultation papers of importance for PAIBs, including: Date of submission Subject 23 December 2014 Competition Commiss ...

lec141115v

Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...

List_contestants

CPA Singing Contest 2014 30 November 2014 at The Tonno Club List of Contestants Solo Performance 1. Helen Chan 2. Cynthia Chan 3. Johnny Choi 4. Angel Fock 5. Jacqueline Hsui 6. Rita Hui 7. Samuel Hui ...

Final Examination

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lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

BMIG_1408practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...

lec140515v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...

Comment letters

Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle

Comment letters

Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle

CrazySale_extended_ICPAflyer_re

UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

lec130613v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...

Comment letters

Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle

Comment letters

Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle

Orientation-Session-Reply-Slip

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants Office Hour: 27/F., Wu Chung Hous ...

130124v

Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...

awardee-list3 old

Awardees of the Specialist Designation in Insolvency Application round 3 (effective 1 July 2012) 1. CHAN Ho Yin, Michael 11. MIDDLETON, Edward Simon 2. CHAN Sum Yin, Iris 12. OXLEY, Lauren Claire 3. C ...

Orientation-Session-Reply-Slip

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...

practice schedule_1203

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

HKBicycle

Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. OOffffeerr 10% discount on regular-priced items. The offer is valid until 31 December 2012. High end bicycles Ba ...

practice schedule_1201

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Harbour Road Sports Centre: Harbour Road Sports Centre, No.27 Harbour Road, Wan Chai, Hong Kong (Tel: 2827 968 ...

practice schedule_1112

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

Hing Lung Food 2011

Hing Lung Food Place Limited is pleased to offer special discount and complimentary service to our members with details as follows: RReettaaiill sshhooppss [Click here for more detailed information.] ...

practice schedule_1109

Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 1 September (Thu) 26 August 2011 9:00 – 11:00 p.m. Kwun Chung Sports Centre 8 Septemb ...

edward-chow

Life Beyond AuditChew Fook Aun Nancy Tse Wilson Fung Guy Look 1 John Lee Luen Wai Clement Kwok King Man John Li Kwok Heem Yuen So Siu Mai Betty 2 Canning Fok Kin Ning Sir David Li Kwok Po 3 Douglas ...

practice schedule_1108

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

HKBicycle

Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. Offfferr 10% discount on regular-priced items. The offer is valid until 31 December 2011. High end bicycles Backpa ...

opera_night_message

To: Members, Opera Night -Puccini's La Boheme The Singing Interest Group (SgIG) is organizing a group discount for the following opera show: Opera: Puccini's La Boheme 浦契尼《波希米亞生涯》(Click here f ...

event

Prospective CPA Issue No. 52 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. October 2009 November 2009 Date Events 1 November Q – Modules B & D: 2nd workshop 1 Novemb ...

2003

Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...

2003

Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...

Code of Ethics

Press Releases Posted Subject 8 December 2005 Hong Kong Institute of CPAs Announces Convergence to International Standards on Ethics - A New and Dynamic Approach to ProfessionalEthics English version ...

2003

DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...

2003

DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...

S090107A

Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...

S090107A

Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...

ITIG080927

Information Technology Interest Group (ITIG) Site Visit to MTR Date 27 September 2008, Saturday Time 9:00 am – 12:30 pm Leader Mr. Eric Kan, Member of the ITIG Organising Committee Programme 1. Visit ...

ITIG080927

Information Technology Interest Group (ITIG) Site Visit to MTR Date 27 September 2008, Saturday Time 9:00 am – 12:30 pm Leader Mr. Eric Kan, Member of the ITIG Organising Committee Programme 1. Visit ...

rifec

Restructuring and Insolvency Faculty Executive Committee Composition for Year 2008 – 2009 NAME TITLE 1. Mr. KONG, Chi How, Johnson Chairman 2. Mr. ARBOIT, Bruno Deputy Chairman 3. Mr. DING, Wai Chuen, ...

rifec

Restructuring and Insolvency Faculty Executive Committee Composition for Year 2008 – 2009 NAME TITLE 1. Mr. KONG, Chi How, Johnson Chairman 2. Mr. ARBOIT, Bruno Deputy Chairman 3. Mr. DING, Wai Chuen, ...

Summary_profile_of_teachers_involved_Eng_22Dec14

Sheet3 Sheet2 Sheet1 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Summary profile of teaching staff involved in the programme Note 1 1. 2. Notes: (a) For programmes offered by overseas university in partnersh ...

Summary_profile_of_teachers_involved_22Dec14

Sheet3 Sheet2 Sheet1 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Summary profile of teaching staff involved in the programme Note 1 1. 2. Notes: (a) For programmes offered by overseas university in partnersh ...

cl170906

ACCA Hong Kong 852 2524 4988 hkinfo@accaglobal.com www.accaglobal.com UNIT 3003-04 OXFORD HOUSE 979 KING’S ROAD QUARRY BAY HONG KONG 19 August 2021 Standard Setting Department Hong Kong Institute of C ...

ehandbook-install-guide_V1_1

Installation Guide for HKICPA Member e-Handbook Revision: 1.1 1 A) System Requirements Pentium III or above CPU Microsoft Windows XP /Vista /7 /10 (32 bit /64bit) Acrobat Reader 9.0 or above requir ...

1526C_Corrigendum_11 Feb 2021_Redacted

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Instittite of Certified Public Accountants Proceedings ...

Notice of Nomination of Auditors

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2020

Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...

2021

Publications Publications Item Date of Issue Title -10 December A Plus Article: What’s next for the IASB work plan? 2021-9 September 2021 A Plus Article: A step forward for reporting BCUCC 2021-8 Sep ...

Hong Kong Financial Reporting Standards for Private Entities

Is applicable to not-for-profit organisations Is HKFRS for Private Entities applicable to not-for-profit organisations? Answer As explained in paragraph 1.4 of HKFRS for Private Entities and in parag ...

CPD requirements

A CPD year starts on 1 December and ends on 30 November the following year If I join the Hong Kong I Where a member joins the Institute in the middle of a year, the apply to him/her on a pro-rata bas ...

edimprov5

May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

iaps1005

IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...

iaps1005

IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

apm_egmcl

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update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

Past Events (2023)

Past Events (2023) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2023 E-learning webinar: BEPS 2.0 implemen ...

...

...

...

The Institute calls on the Government to undertake “further reform of regulatory regime of accounting profession” after extensive consultations and assessment of all its impacts

(HONG KONG, 11 June 2021) In response to the Secretary for Financial Services and the Treasury’s blog post “Further Reform of Regulatory Regime of Accounting Profession” on the Financial Services and ...

Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

ETS_Module B_final

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 pur ...

ETS_Module B_final

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1141_6Sept2018_DCorder_edited

IN THE MATTER OF A Complaint made under Section 34(I)(A) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the ...

AMLworkshop2018_Jul_Aug_final

HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effective on 1 March 2018. Ac ...

Disciplinary Proceedings in progress as at 11 October 2017

Disciplinary proceedings in progress as at 11 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...

Disciplinary Proceedings in progress as at 10 October 2017

Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Disciplinary Proceedings in progress as at 9 October 2017

Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Disciplinary Proceedings ion progress as at 4 October 2017

Disciplinary proceedings in progress as at 4 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

Flyer_final

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

Disciplinary proceeding in progress_ 3 Aug 2017

Disciplinary proceedings in progress as at 3 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Circular_SnIG-training-1708

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 ...

Disciplinary proceedings in progress _ 6 Jul 2017

Disciplinary proceedings in progress as at 6 July2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHE ...

LYJMF_Concert_Intro

2017 年7 月12 日中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站） 林耀基音樂基金將於2017 年7 月12 日星期三晚上8 時假香港文化中心音樂廳舉行慶祝香港回歸祖國二十週年紀念活動之中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站）。2017 年是林耀基教授的八十週年誕辰，他的學生們從世界各地匯聚到一起，舉辦紀念活動，傳承一代宗師的音樂精神和教學理 ...

Circular_SnIG-training-1707

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

Minutes 235

1 Minutes of the 235th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 March 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Circular_SnIG1705

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

Circular_SnIG1702

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

Circular_BrIG1701_v2

Bridge Training Course The Bridge Interest Group has organized a 6-session training course intended for beginners and average players. While members are welcome to bring friends who are also bridge en ...

Lo Kwai Man_7Dec11

Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...

MPS_Module C_Part 2

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 ...

SMPC161125

Page 1 of 4 * Details of Competency and Rating information ABOUT THE SYMPOSIUM The event will provide an update on the following: Institute's recent development Taxation matters Major accountin ...

Annex_E_Chi_30 Sep 2016

附件E 1 Version_11 Aug 2016 内地大学会计专业认证项目（全层面评审）材料核对清单所有文件只供本会有关的委员会和工作人员评审使用。(A) 课程资料1． 院校介绍（历史和发展、校区、图书馆、计算机等助学设施） 2． 会计专业的概况（专业名称、全日/在职制、人才培养方案/教学计划（课程设置）、学习年限、学分要求、教学大纲等） 3． * 课程分布表（按照不同的学习范畴列出合适的课 ...

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 ...

SCPD16102502

Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...

SCPD16102502old

Latest updates of The International Valuation Standards and impacts on fair value measurement In April 2016, the International Valuation Standards Council ("IVSC") has issued exposure drafts ...

Order_830C_name removed

1 Proceedings No: D‐13‐0830C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respondent RESPOND ...

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 ...

S161024S

HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...

flyer160914

HKICPA/ICAS Joint Seminar on Ethics for Accountants Event code: F160914 Date 14 September 2016 (Wednesday) Time 6:30 p.m. – 8:30 p.m. (Light refreshments will be provided) Venue Hong Kong Institute of ...

s160823s

HKICPA seminar: Customer Profit Hacking – Roadmap Putting the Bottom Line on Top Program Code: S160823S For every company, profitability is critical to growth and survival. In most organizations, prof ...

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 ...

s160912as

HKICPA seminar: Options for winding up a Hong Kong Private Limited Company: Liquidation vs Deregistration Program Code: S160912AS Is de-registration always a preferred option for winding up a Hong Kon ...

S160715S

HKICPA seminar: AAuuddiittoorrss'' LLiiaabbiilliittiieess uunnddeerr tthhee CCoommppaanniieess OOrrddiinnaannccee ((CCaapp.. 662222)) Programme Code: The Companies Ordinance, Cap. 622 (the &q ...

s160808s

HKICPA seminar: Family Office Services Programme Code: S160808S As Asian wealth management gains momentum, the demand for services to support the growth of wealth management in Asia will continue to r ...

s160829as

HKICPA seminar: Financial Forecast – Overview and Areas of Focus Program Code: S160829AS Financial forecasting is critical to measuring a company's expected performance against budget and ensuring ...

FIG team for league

The Football Interest Group (FIG) is recruiting members to form a team to participate in either 7-a-side or 11-a-side league to be held between August 2016 and July 2017. FIG is looking for committed ...

S160620AS

HKICPA seminar: Directors' Liability Risks in Corporate Financial Distress Programme Code: Under the Companies Ordinance (Cap.622), the common law duties of care, skill and diligence of directors ...

w160612j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

ITIG150902

Speaker Mr. Matthew Wu Consultant, Hong Kong Computer Emergency Response Team Coordination Centre ("HKCERT"), Hong Kong Productivity Council Chair Mr. Leroy Yau Member, ITIG Organizing Commi ...

BoIG160521_Coaching Courses

Bowling Training Courses The Bowling Interest Group (BoIG) has organized two training courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 2:00 pm – 3:30 pm ...

s160525s_1

HKICPA seminar: Forensic Accounting in Real Life With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic accounting from the initi ...

Completed Flyer S160613S

HKICPA seminar: Competition Ordinance for SMEs (Re-run) Programme Code: S160613S The Competition Ordinance (Cap. 619) has become effective since 14 December 2015 and is expected to have major impacts ...

s160525s

HKICPA seminar: Forensic Accounting in Real Life Programme Code: S160525S With a simplified three-stage process, this seminar aims to give participants a clear picture of the key elements in forensic ...

FSIG160603

Speaker Mr. John Leung, JP Commissioner of Insurance Date & Time 3 June 2016, Friday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai. Competency* In ...

FSIG160603

Speaker Mr. John Leung, JP Commissioner of Insurance Date & Time 3 June 2016, Friday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai. Competency* In ...

s160530s

HKICPA seminar: E-Cheques: Revitalizing the Future of Cheques Programme Code: S160530S Cheques continue to be used by the public in a large scale despite the availability of electronic payment instrum ...

160522_Geopark visit_1

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

160601_BMIG_training_course

Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in June for members who wish to improve their strokes and tactics. Dates Time Venue ...

s160516s

HKICPA seminar: FinTech – Beyond Disruption Programme Code: S160516S FinTech has recently attracted the attention of HKSAR government, the traditional financial institutions, the media and the general ...

s160505s

HKICPA seminar: Estate and Continuity Planning Programme Code: S160505S Dealing with wealth accumulation strategies for clients in Hong Kong normally adds an extra degree of complexity as people ' ...

Circular_SNIG1604-06

Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between April to June for members who wish to hone their skills at this cue sport. Beginner and in ...

Circular_GIG160507

Golf Lesson on "Driver and Woods" The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use of driver and woods. The techni ...

160522_Geopark visit

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

s160418as

HKICPA seminar: People Risks -Impacts and Protection Programme Code: S160418AS The speaker of this seminar will focus on risk and protection from the view of the impact of departing, death or incapaci ...

ITIG160419

Speaker Mr. Paolo Sbuttoni, Special Counsel, IT & Communications of Baker & McKenzie Chair Mr. Derry Fong Member, ITIG Organizing Committee Date & Time 19 April 2016, Tuesday 1:00 p.m. – 2 ...

ITIG160419

Speaker Mr. Paolo Sbuttoni, Special Counsel, IT & Communications of Baker & McKenzie Chair Mr. Derry Fong Member, ITIG Organizing Committee Date & Time 19 April 2016, Tuesday 1:00 p.m. – 2 ...

ITIG160218

Speaker Mr. David White Director, AlixPartners Chair Mr. Victor Tan Co-Convenor, ITIG Organizing Committee Date & Time 18 February 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu ...

ITIG160218

Speaker Mr. David White Director, AlixPartners Chair Mr. Victor Tan Co-Convenor, ITIG Organizing Committee Date & Time 18 February 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu ...

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 ...

PI flyer_published.pdf

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 ...

PoIG160415_Photography Gatherings AB

Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless /digital camera and (2) s ...

20160325_Dinghy courses

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner dinghy courses for members. These courses are intended to give a taste of sailing to novice sailors. Course n ...

20160325_Dinghy courses

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner dinghy courses for members. These courses are intended to give a taste of sailing to novice sailors. Course n ...

FSIG160314

Speaker Mr. Robert Rooks Partner, Financial Services Industry Clients and Markets Leader, China and Banking & Securities Leader, Hong Kong Deloitte Chair Ms. Maria Xuereb Member, FSIG Organizing C ...

FSIG160314

Speaker Mr. Robert Rooks Partner, Financial Services Industry Clients and Markets Leader, China and Banking & Securities Leader, Hong Kong Deloitte Chair Ms. Maria Xuereb Member, FSIG Organizing C ...

awardee-list2

Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...

s160318s

HKICPA seminar: Introduction to Private Equity and Career in Real Estate Programme Code: S160318S Private Equity in Real Estate ("PERE") is growing at a rapid rate in Asia Pacific, with more ...

20160320_Bowling Competition

CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...

Circular_GIG160312

Play With a Golf Professional (On Course Practice) Date: Saturday, 12 March 2016 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy Ma ...

s160418s

HKICPA seminar: New HKCO: Section 436 and Consolidated Financial Statements Programme Code: S160418S The new Hong Kong Companies Ordinance ("HKCO") contains new provisions governing the publ ...

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 ...

s160316s

HKICPA seminar: Belt and Road Initiative: Hong Kong Business Opportunities Programme Code: S160316S With the rolling of the "One Belt One Road" ("OBOR") strategy, more and more Chi ...

s160323s

HKICPA seminar: Individual Income Tax Considerations for U.S. Citizens and Greencard Holders Programme Code: S160323S As a U.S. taxpayer, are you fully aware of your U.S. filing obligations? With the ...

w160126s

HKICPA workshop: Sustainability Reporting – Best Practices Programme Code: W160126S W160223S Sustainability reporting is an effective way for organizations to measure, understand and communicate their ...