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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 ...
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Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
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GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
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companies
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
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companies
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Hong Kong Broadband Network (Enterprise Solution)
Hong Kong Broadband Network (Enterprise Solution) Expiry date: 30 Nov 2024 Offers: Broadband, Voice, Wi-Fi & Mobile services plan (Flyer: CHN/ ENG): 1. Home Fibre Broadband Service Broadband plan ...
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YMSC151107_programme
Version: 151102 Career conference: Career Breakthrough Date: 7 November 2015, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Time: 2:0 ...
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IFRS Regional Policy Forum 2013
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letter_for_picking_cert2012
Dear graduate, QP Graduation Certificate ( Session) Graduation certificate for the QP is ready for your collection at the Institute’s service counter on 27/F, Wu Chung House, 213 Queen's Road East ...
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Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
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20120206
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costume-competition
Costume competition – Best dressed award "Jet Setters" is the theme of this year's annual dinner, reflecting the international recognition status of our members under the Global Accounti ...
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S090821S
Hong Kong Professional Liabilities Programme Code: Speaker Mr. K.H. Ma Mr. Ma is a financial controller of a trading company and a fellow member of the Institute, ACCA and CPA (Aust.). He has achieve ...
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2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
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January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...
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December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...
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The Upper Loft _HKICPA Year round offer2021V2
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The Upper Loft -HKICPA Year round offer 2022
The Upper Loft Year-Round Offers for HKICPA: One-Time Only Free Trial of 1 Hour Driving Range Indoor Golf Experience for All HKICPA members Free Club Rental Instructed by PGA Professional Coach Ma ...
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MC Jun 2018 Question
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Start-up kit
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FE December 2015 Paper I Panelists Report_Final
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techwatch155
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 ...
techwatch155
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 ...
ipos-oct-nov
997r2_20141015 CPD Seminars – IPO Series (October to November 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English ...
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955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...
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Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
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1128-1
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
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Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...
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TechWatch193
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 ...
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MC (Jun 2018) Question
MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...
TechWatch 202
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DC order_1239H_8Jan2019_edited
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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 ...
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Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
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Eng Annual Report 2021
TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...
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Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum
Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...
Zung Fu Company Limited
Offers: Mercedes-Benz Car Purchase Privilege Purchase selected stock to enjoy an additional vehicle price discount valued at up to HK60,000* 10-day express delivery for selected models Financing schem ...
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Update No. 20 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page P ...
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Exposure Draft 2017
Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...
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Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...
letter_r
Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...
2015
DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...
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YMSC141011_Programme_v5
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Date Monday, 3 March 2014 Time 6:30 p.m. – 8:30 p.m. (Registration starts at 6:00pm) Venue Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Chairman Mr. Raymond Cheng, Council ...
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20130306
Date 6 March 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue Rooms 2-4, Hong Kong Institute of CPAs, 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Speaker Mr. Patrick Ho, LL.B, ...
srf-121206
Forum on proposed changes to auditor regulation and professional liability Date: 6 December 2012 Time: 6:00 p.m. – 8:00 p.m. Venue: HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East ...
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20110706
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 6 July 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Cent ...
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sem-overview-auditing-standards
Date 6 May 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Lam Chi Yuen, Nelson, FCPA (Pr ...
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Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...
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6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...
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New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...
i2c-IFRS6-IFRS1
12 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 6 AND IFRS 1 The Internat ...
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Timeline
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2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
FE Dec 18 Paper IQuestion
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ms1809
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 18 September 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committ ...
DC order_1073P_edited
. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...
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 ...
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 ...
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1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...
wkshop4
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wk20150910
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
Module A 20140430 upload
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order-reason-0312_1
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
companies-bill-110628
By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...
100618_1
DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...
100618
DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...
qp-rf-feb
'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...
qp-rf-nov
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
qp-RF-Aug09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
qp-RF-Jun09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Dec10)_Answer
Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...
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 ...
Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
Module D (Dec 14)_Answer
Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...
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 ...
FE (Jun 15) Paper I_Question
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FE (Dec 15) Paper II_Question
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FE (Jun 15) Paper I_Question_v2
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Module B (Jun 18)_Answer
Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...
msdec14
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 14 December 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRS ...
hk(ifric)-int23
HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...
update037
Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...
tuewk
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 ...
20130513_module_a_case
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ED-D13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
ifric-d13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
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 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 ...
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 ...
pn840
PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...
Exam Technique Seminar_Module A
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7_Nov_2013_Module B_Case
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20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
ETS_Module D_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 ...