nss-report-meeting_apr

REPORT OF THE MEETING OF NATIONAL STANDARD-SETTERS (NSS) 8-9 APRIL 2009 The NSS group met in Johannesburg on 8-9 April 2009 and considered the agenda items set out below. Background The NSS is a group ...

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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

CP-Admiss_0901

January 2009 Consultation paper on Proposed changes to the practising certificate regime I Introduction 1 II Proposals for Consultation 2 1. Executive Summary 2 -3 2. Issuance of a practising certific ...

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December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

ED-Amend-to-IAS24

December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

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December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

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ETS_Module A_final

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ord_smerfi

Request for InformationComprehensive Review oftheIFRS for SMEs StandardJanuary 2020Optional Response DocumentInstructions for completionThe International Accounting Standards Board (Board) has publish ...

ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

ED-IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMETLS170702 Language Cantonese with English terminology Event name Updates and application of new and revised HKFRSs for 2017 (audio) CPD hours 2.0 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMETLS170401 Language English Event name Updates on Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing (audio) CPD hours 1.5 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMETLS170501 Language English Event name Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ETLS1501 Language English Event name Improve audit quality - Practice review and common findings (audio) CPD hours 1.5 Competency Auditing and assuran ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMETLS170701 Language English Event name How will the new ethical standard –NOCLAR affect you? (audio) CPD hours 1.0 Competency Ethics and regulatio ...

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paib100818

What accountants should know about Intellectual What accountants should know about Intellectual What accountants should know about Intellectual What accountants should know about Intellectual What acc ...

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

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Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

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1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

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Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

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Preface to Hong Kong Financial Reporting Standards Preface Revised February 2023March 2024 PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Copyright 2 PREFACE (2024) COPYRIGHT Copyright 2024 Hong ...

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HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

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ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

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June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

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e

e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...

e

e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...

e

e HKICPA e-seminar: Companies Ordinance (Cap. 622) in financial reporting – Are you familiar with the requirements?(audio) The Companies Ordinance (Cap. 622) has come into effect for almost four years ...

flyernew11_191115160414

1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...

ESEMETLS19060201_190625162531

HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards Event code: ESEMETLS19060201 HKSA 540 (Revi ...

e

e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) HKFRS 15 Revenue from Contracts with Customers will be effective for annu ...

flyernew11_191120165532

1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...

e

e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 9 Financial Instruments (audio) HKFRS 9 Financial Instruments will become mandatorily effective for annual periods beginni ...

e

e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 16 Leases (audio) The new lease accounting standard, HKFRS 16 Leases will be effective for annual periods beginning on or ...

e

e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...

e

e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...

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How to excel as an accountant

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HKICPA survey shows non-traditional accounting talents are in-demand amidst changing times

(HONG KONG, 7 November 2019) A Career Survey conducted by the Hong Kong Institute of Certified Public Accountants found that 36% of member respondents are undertaking roles in non-traditional accounti ...

ms0910

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 October 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ...

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244

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 26 July 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

0726

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...

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MAY 2023 Guide to Membership in the Hong Kong Institute of CPAs HKICPA01 Guide to Membership in the Hong Kong Institute of CPAs The Hong Kong Institute of Certified Public Accountants (the Institute) ...

ms0420

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HKICPA_NGO Workshop27April2018_Final

Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...

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Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...

579th_180123

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TechWatch 185

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 ...

e-series_final

e-Series – Corporate Finance Topic Programme Code CPD hours Banking How to Obtain Credit Facilities from Banks? ESEREF02101 2 Understanding Banking Products for Accountants ESEREF01701 1.5 Understandi ...

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NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

Exam Technique Seminar_Module B_20161027_for student

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ITIG161015_MAS

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

ITIG161015

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

ITIG161015

Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...

letter of response to hkma consultation

6 May 2016 Our Ref.: M105799 By email and by post Ms. Carmen Chu, Executive Director (Banking Conduct), Hong Kong Monetary Authority, 55th Floor, Two International Finance Centre, 8 Finance Street, Ce ...

PAIB160903

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

PAIB160903

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

CFIG160718

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

CFIG160718

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

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NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...

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Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...

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-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...

sub_d1

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...

sub_d1

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...

lec151112

課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書，其輝煌的藝術成就是千百年來中國書法的頂峰，王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂，已完成的第一期十五堂前期是一些基礎筆法的學習，之後正式臨摹《蘭亭序》，今期的十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。今期(第二期)課程共分十五堂，每堂一個小時 ...

150921

Mainland enterprise bankruptcy law 中國內地的破產法律制度About the topic Lu Lin, the chairman of the Shenzhen Lawyers Association's professional commmittee for enterprise dissolution and liquidation law, wil ...

lec150702

課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書，其輝煌的藝術成就是千百年來中國書法的頂峰，王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂，第一期十五堂前期會有一些基礎筆法的學習，之後正式臨摹《蘭亭序》，後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂，每堂一個半小時，其課程詳情 ...

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

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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 ...

techwatch151

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 ...

Circular_TTIG150524

Table Tennis League 2015 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held on 24 May. The league is divided into 3 groups of different levels ...

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Supporting organisation Host Supporting organisation Independent Directors and Controlling Shareholders Around the World 15 May 2015 (Friday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law S ...

20150415_SharingForum_MB

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QP exam sharing forum_MD_Upload

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HKICPA enrolment form

20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...

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CPA Concert & Stage Performance Workshop CPA Concert is coming! It is one of the most popular events orgainsed by Singing Interest Group (SgIG). There are about 25 performances for the evening. If ...

Form S2_School Block Enrolment Form with ETS form sample

香港會計師公會「企會財考試」－學校團體報名表格HKICPA Examination in BAFS －School Block Enrolment Form (只供本會填寫) (For office use only) 請用英文正楷填寫表格。Please print in Block Letters. Ref No. 1. 學校資料School Information 學校名稱Name of Sc ...

lec140904

課程內容草書是一種充分發揮個性的藝術，它多變的筆法及章法，令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術，其草書清新儒雅，在二王的基礎上，創立了自己獨特的風格，在當今書法界名利相爭的現狀中，劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是，他還根據幾十年的教學經驗，總結出一套易懂易記易學的方法，讓書法初學者也能參與。劉老師今次開設的草書初級班(二)，旨在讓學員對草書規則有一個 ...

lec140515

課程內容草書是一種充分發揮個性的藝術，它多變的筆法及章法，令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術，其草書清新儒雅，在二王的基礎上，創立了自己獨特的風格，在當今書法界名利相爭的現狀中，劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是，他還根據幾十年的教學經驗，總結出一套易懂易記易學的方法，讓書法初學者也能參與。劉老師今次開設的草書初級班，旨在讓學員對草書規則有一個基本的 ...

rifec

1 By email and by post 10 April 2014 Our Ref.: C/RIF, M93951 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Offices 2 Tim M ...

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Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...

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955r1_20140224 Hong Kong Institute of CPAs presents this series between April and May 2014. This valuation workshop series will provide participants with an integrated understanding of valuation, with ...

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Final Examination (December 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper I (The main purpose of the following ...

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1 This is a This is a This is a This is a This is a This is a This is a summary summary summary summary summary summary translation of a newspaper article published in Chinese. The translation of a ne ...

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BUSINESS DIGEST Hazard counter GM joint venture issues recall of 1.5m Buicks and Chevrolets VEHICLES B2 Hidden treasure Keeping an eye on how hot investment product is handled MONEY MATTERS B8 4G in ...

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Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...

lec131107

課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段： 楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。 行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌補楷書的書寫速 ...

lec131024

課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂： 楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。 行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌 ...

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955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

i2c_sme13

19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...

130830

1 中港兩地經濟往來日益頻繁，香港會計師不但需要具備良好的財會技巧，還需要對中國歷史、文化禮節、內地政府機關架構和當前的社會問題等有基本認識，才更容易與內地的合作夥伴溝通。有別於其他類似課程，公會內地業務關注組在廣州舉辦為期三天的“中國商業實務及管理研習班”，着重學習商塲實務軟知識，希望通過介紹內地的歷史、文化、管理哲學等內容，協助會員瞭解內地的商業管理哲學、政府部門的職能和從屬關係、社會管理問題 ...

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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 ...

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課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂： 楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。 行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌 ...

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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 ...

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By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...

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Table Tennis League 2012 The Table Tennis Interest Group (TTIG) has organised a mixed league for its members to compete with each other to gain match experience with different levels of players. Appro ...

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Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

can_directors_rely_on_experts

accountancy ireLand december 2011 VoL.43 no.6 corporate goVernance 19 here is considerable controversy and debate in the New Zealand and Australian business press following judgements1 concerning the ...

psi-bills-2

21 December 2011 By email (yhcheung@legco.gov.hk) and by post Our Ref.: C/CFC, M80858 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...

sub-psi-bill-2011

By email (yhcheung@legco.gov.hk) and by post 10 October 2011 Our Ref.: C/CFC, M79601 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...

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 ...

0819-1

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

jeffrey-order

Proceedings No: D0501 IOC IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Hong Kong Institute of Certified Public ...

qualified-pty

19 November 2010 By email and by post Our Ref.: C/CFC, M73782 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...

case-comp-2010-flyer

Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs This is your way to success Your golden chance to win• attractive cash prizes and QP fee waivers • internships at ren ...

flyer

Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs This is your way to success Your golden chance to win• attractive cash prizes and QP fee waivers • internships at ren ...

030310

1 3 March 2010 By email (hklrc@hkreform.gov.hk) and by post Our Ref.: C/PLRWG, M69012 The Secretary The Class Actions Sub-committee The Law Reform Commission 20th Floor Harcourt House 39 Gloucester Ro ...

IR_ICAEW_background_1

Inspiring com The ACA It’s how we say success in over 160 countries around the world In cooperation withA CEO WELCOME Dear Colleague Since 2004, when the Institute of Chartered Accountants in England ...

icaew-exam-enrol-form

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

RI_submission

By email and by post 5 October 2009 Our Ref.: C/CFC, M65833 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Str ...

ED-ReqInfo

IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...

HKICPA-SR-EN-ICAEW-Sep09

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

IR_ICAEW_background

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...

Terms of use

The Hong Kong Institute of Certified Public Accountants (the "HKICPA") maintains this website (the "Website") for informational purposes only. Please read this agreement carefully ...

FR_Forum08_Flyer

Date Wednesday, 15 October 2008 Time 2:30 p.m. – 6:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...

FR_Forum08_Flyer

Date Wednesday, 15 October 2008 Time 2:30 p.m. – 6:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...

FR_Forum08_Flyer_4th-080922

Date Wednesday, 15 October 2008 Time 2:30 p.m. – 5:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...

law

1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...

law

1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...

techwatch69

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

IR_ICAEW_background-v1

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘ Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment m ...

Circular080401

HKEx’s proposed changes to the Listing Rules: Implications for businesses and the market Discussion forum cohosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business ...

Circular080401

HKEx’s proposed changes to the Listing Rules: Implications for businesses and the market Discussion forum cohosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business ...

final

1 25 January 2008 By fax (2877 1082) and by post Our Ref.: C/TXG, M54133 Mrs. Alice Lau Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Tower Wanchai, Hong Ko ...

techwatch60

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

App 3_191217

1 Broadening Hong Kong’s Tax Base Executive Summary Introduction 1. Following the release of the government consultation document, Broadening the Tax Base -What’s the Best Option for Hong Kong in July ...

techwatch58

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

techwatch57

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

techwatch55

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

submissionsmtg

Our Ref.: C/FRSC By e-mail and by post 28 April 2006 Mr. Alan Teixeira Senior Project Manager International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Teix ...

060427HKEx

27 April 2006 Our Ref.: C/CFC, M40908 Corporate Communications Department Re: Discussion Paper on GEM Hong Kong Exchanges and Clearing Limited 12/F., One International Finance Centre 1 Harbour View St ...

ed8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

ED-IASB-ED8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

051024

1 24 October 2005 By fax (2537 1851) and by post Our Ref.: C/TXG, M37517 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislative C ...

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

The_Budget_2005-06

1 29 July 2005 By fax (2840 0569) and by post Our Ref.: C/TXP(4), M36281 The Hon. Henry Tang, G.B.S., J.P. Financial Secretary The Government of the Hong Kong SAR 12/F, West Wing Central Government Of ...

D16

IFRIC DRAFT INTERPRETATION Scope of IFRS 2 International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Accounting Standards BoardIFRIC Draf ...

0503

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

FRSCMS-Mar

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

Offshore_Funds_Exemption

BY FAX AND BY POST (2530 5921) Our Ref.: C/TXG, M33043 31 January 2005 Principal Assistant Secretary for the Treasury (Revenue), Treasury Branch, Financial Services and the Treasury Bureau, 4th Floor, ...

04a

Cover Story 12 THE HONG KONG ACCOUNTANT DECEMBER 2004 The increasing amount of litigation against accounting firms worldwide is causing awareness of risk management to spread rapidly within the profes ...

05

Cover Story 18 THE HONG KONG ACCOUNTANT DECEMBER 2004 Proposed legislation drafted by the Law Society of Hong Kong with the support of the HKICPA, would, for the first time, allow firms in the territo ...

D10

IFRIC DRAFT INTERPRETATION Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment International Financial Reporting Interpretations Committee IFRIC Comm ...

DP_SME

-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

apps04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointment from 13 July 2004 to 31 December 2007 HKICPA Mem ...

020604e

-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...

ssap13

SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...

dipn38

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXM, M26088 5 March 2004 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, ...

DIPN_38

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXM, M26088 5 March 2004 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, ...

double_tax_agreement_030304

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/TXM, M25975 3 March 2004 Permanent Secretary for Financial Services and the Treasury (Financial Services) Financial Services Branch, Financial Services a ...

listing_regulation

BY FAX AND BY POST (2861 1494) Our Ref.: C/CGP, M24842 14 January 2004 Financial Services Branch, Financial Services and the Treasury Bureau, 18/F Admiralty Centre Tower I, 18 Harcourt Road, Hong Kong ...

001201

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/TXG, M8020 1 December 2000 The Hon. Eric Li, Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2000, 3rd Floor, Citibank Tower, 3 Garden Road, ...

national_security_note

-1 -National Security (Legislative Provisions) Bill 2003 Article 23 of the Basic Law (BL 23) states: The Hong Kong Special Administrative Region shall enact laws on its own to prohibit any act of trea ...

ir_amendment2001

-1 -BY FAX AND BY POST (Fax no. 2509 0775) Our Ref: C/ITC M14531 20 September 2002 Hon. Eric Li Ka-cheung, JP Chairman, Bills Committee on the Inland Revenue (No.2) Bill 2001, Legislative Council, Leg ...

280303b

BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M14860 10 October 2002 The Hon. Audrey Eu Yuet-mee, Chairman, Bills Committee on Companies (Amendment) Bill 2002, Legislative Council Secretariat Legis ...

280303b

BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M14860 10 October 2002 The Hon. Audrey Eu Yuet-mee, Chairman, Bills Committee on Companies (Amendment) Bill 2002, Legislative Council Secretariat Legis ...

2001-02-06

Hong Kong Society of Accountants (HKSA) and Information Systems Audit and Control Association (ISACA) BY FAX AND BY POST (2877 8024) Our Ref.: C/COG, M0909 6 February 2001 Mr. Raymond Lam, Clerk to Le ...