Taxbans_and_rates
B. Tax bands and rates Marginal Tax Band Marginal Marginal Tax Band Marginal Tax Rate Tax Rate (%) (%) First 30,000 2.0 First 35,000 2.0 chargeable income chargeable income Next 30,000 8.0 Next 35,000 ...
app04-04
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 19 April 2004 to 30 June 2009 Name of the Org ...
040916iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – EVEN ...
040916iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – EVEN ...
040916iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – EVEN ...
pss_Information Amendment Form
L:\JUANA\PSS\Web\Information Amendment Form.doc QP CLUB INFORMATION AMENDMENT FORM Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: (surname first) Amendment of Ma ...
homepage_form
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS By post to: The Registrar, OR Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. By f ...
040616iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040616iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040616iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040519iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040519iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040519iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
210404iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040317iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040317iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040317iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040218iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040218iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
040218iig
To: Standards & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – LUNC ...
031015iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
031015iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
031015iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
031009iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – D ...
031009iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – D ...
031009iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – D ...
031113iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
031113iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
031113iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
procedural_guides_attach2
For Agents’ Bills Attachment 2 CERTIFICATE OF TAXATION (Title) I hereby certify that I have taxed or assessed the bill of costs [or charges] [or expenses] of Mr. C.D, [here state the capacity in which ...
030430iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP -LU ...
030430iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP -LU ...
030430iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP -LU ...
030319iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
030319iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
030319iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
030226iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
030226iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
030226iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
Five-year Summary
16((1996 --2001)) FIVE-YEAR SUMMARY !"#%%"& 17 FIVE-YEAR SUMMARY (1996-2001) !"#!"#%%"& 2000/2001 1999/2000 1998/1999 1997/1998 1996/1997 ! ! ! ! ! ! As at June Operat ...
Internet
Your Ref.: INS/LEG/5/8 14 November 2000 Our Ref.: C/ACI The Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Queensway, Hong Kong. (For the a ...
Internet
Your Ref.: INS/LEG/5/8 14 November 2000 Our Ref.: C/ACI The Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Queensway, Hong Kong. (For the a ...
Programme_ceremony (14 Apr 2018)
Programme_ceremony (14 Apr 2018) Saturday, 14 April 2018 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Time: 14:00 – 15:30 Ceremony and mingling Programme Time Event 14:00 – 14:55 ...
sat-mtg-questions2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meeting with Mainland's State Administration of Taxation Suggestion form* Please return by 6 May via email to , Advocacy & Pra ...
MTSC_Mtgs_with_ML_bureaus_2018_suggestion_form
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Agenda Item/ Question for the meeting with the State Administration of Taxation Suggestion form* Please return by 28 February via email to tf@hkicpa ...
pubforsale_PC&TE
pubforsale_PC&TE Purchase of PC Examination Question and Suggested Answers Booklets Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: ________________ ...
Information Amendment Form_1
QP Affiliate Club Information Amendment Form Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: Amendment of ( Mailing Address ( Telephone Number ( Email Address Amen ...
Information Amendment Form
QP Affiliate Club Please complete the form in BLOCK LETTERS Personal Information Name: Membership No.: Amendment of ( Mailing Address ( Telephone Number ( Email Address Amended Information Mailing Ad ...
Reply_Slip
To: The Management Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong (Fax No.: 2147 3293 or email: theresachoi@hkicpa.org.hk) Reply Slip ...
CourseGrid
Course Grid Name of Accredited Programme : Mode of Study : Full-time/ Part-time* Offering Institution/ Course Provider : Please list out the names and codes of the required units. QP Core Modules Rele ...
agenda0221
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 3 February 2021 Time: 2:30pm – 5:30pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agend ...
Examinations
Is there any time limit of completing the new QP Yes, students must complete the Capstone within 10 years from the date of first registration as a QP student. Those who fail to do so will be removed f ...
CL1_sslb
From: To: Cc: Subject: Date: carmenwong@hktrustees.com P.T. Comment Letter Invitations to comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (dated 21 Dec 2020) 29 Decemb ...
2020Appendix IHKBU CIEAssociate of Science Professional Accountancy new QP
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's registration requirements: Subject code Subject required for module exemption M1 Acco ...
2019_Appendix I_HKU SPACE_Advanced Diploma in Accounting - new QP
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's registration requirements: Subject code Subject required for module exemption M1 Acco ...
candidate2-cm
You don't have access right to view the details. Please login.
candidate12
You don't have access right to view the details. Please login.
filing_pc
(Revised in Aug 2021) REMINDER To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Attn.: Membership & Admission Department Tel. : (852) 2287-7228 ...
1412agenda11
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm – 5pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM ...
notuse5
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...
2019_Appendix I_HKU_MAcc
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum:QP CoreModuleRelevant Subject AreasCourse codeName of subjects in the ProgrammeMACC7001Financial Accounting F ...
CO-rewrite - non transitional QA
Question A1c For the purposes of gaining an exemption from including a business review in the Answer Section 564 sets out the meaning of a "special resolution" and contains details of the pr ...
Registration matters
If I am a graduate of diploma in insolvency prior to 2011do I fulfil thespecialist qualificationrequ Yes. All graduates of the Institute's diploma in insolvency, including those who graduated befo ...
candidate13
You don't have access right to view the details. Please login.
HKU SPACE_Advanced Diploma in Accounting
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemptionM1AccountingACCT ...
IAP_agenda20221013
MEETING OF THE HONG KONG INSURANCE ADVISORY PANEL Date: 13 October 2022 Time: 2:00 pm – 2:45 p.m. Venue: Virtual conference Item Agenda Paper Time 1 Opening remarks -1 min 2 Submission 1: Presentation ...
AT-Credit-Card-Authorization-Form
Hong Kong Institute of Certified Public Accounts 27/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Attn: Education and Training Department – Qualifications Assessment Team Application ...
AT-Credit-Card-Authorization-Form
Hong Kong Institute of Certified Public Accounts 27/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Attn: Education and Training Department – Qualifications Assessment Team Application ...
Enrolment Form
HKICPA Experiential Learning Activity Series 2023/24Accounting and Business Management Online Quiz CompetitionEnrolment Form*Please submit the completed enrolment form for students on the webpage or e ...
Student Registration
How can I make up the deficient modules if I am not entitled to full exemption of the Associate Modu Students can make up the deficiency by either: (a) passing the relevant Associate Module(s) (the QP ...
CPD requirements
I joined the Institutes Mentorship Programme as a mentor How many CPD hours can be claimed for my pa With effect from 1 April 2015, an approved mentor under the Institute's Mentorship Programme wi ...
CPD requirements
I have not submitted my CPD Declaration to the Hong Kong Institute of CPAs by the specified membersh Yes, if you do not file your CPD Declaration to the Institute by the specified due date, you will b ...
CPD requirements
What is the consequence for not complying with the In accordance with section 28(2)(c) of the Professional Accountants Ordinance, an application for renewal of registration as CPA shall not be grante ...
Annual Renewal
What will happen if I do not renew my membership before the specified deadline If you fail to complete the renewal procedures before the renewal deadline on 15 December, a final notice will be sent by ...
Annual Renewal
I have relocated to overseas am currently out of the work force Can my member annual fee be reduced Under the current policy, (other than those long term members entitled to a reduced annual fee per Q ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of Answer Despite that solicitors hold client monies, this is incidental to the primary business (i.e. provision of legal services). FRSC is o ...
Association of Chartered Certified Accountants (ACCA)
Am I member eligible for any exemption from the PRC CPA Uniform Examination under Am I (ACCA member) eligible for any exemption from the PRC CPA Uniform Examination under the mutual examination paper ...
CPA Australia (CPAA)
I am a QP student Do I need to register as a CPA Australia Associate member No, you are not required to register as a CPA Australia Associate member. After completion of our Qualification Programme in ...
CPA Australia (CPAA)
I registered as a QP student in China in January 2020 Is the new MRA applicable to me No, you are not eligible for membership of CPA Australia under the new MRA because you must register as a QP stude ...
Student Registration
For students who are currently studying in the Institutes accredited degree or conversion programmes Grandfathering arrangements are available whereby students of the institute's accredited degree ...
Register as a CPA
Any reducedmembership feefor members residing overseas How can I apply for reduced membership fee Any reduced membership fee for members residing overseas? How can I apply for reduced membership fee? ...
2024
Publications Publications Item Date of Issue Title -7 October A Plus Article: Enhanced disclosures for business combinations 2024-6 October 2024 A Plus Article: Unveiling HKFRS 19 2024-5 July 2024 A ...
Professional level examination results of the June 2024 Session
You don't have access right to view the details. Please login.
Professional level examination results of the December 2023 Session
You don't have access right to view the details. Please login.
Professional level examination results of the June 2023 Session
You don't have access right to view the details. Please login.
Professional level examination results of the December 2022 Session
You don't have access right to view the details. Please login.
Professional level examination results of the June 2022 Session
You don't have access right to view the details. Please login.
Meatogo Limited
Offer: 10% off on regular-priced items at retail outlet or online store Locations: 1. Tin Hau: Ground Floor, Ernest Court, 29A&29B Ngan Mok Street, Tin Hau 2. Tseung Kwan O: Shop 5, G/F, The Papil ...
Huber Retail (HK) Limited
Expiry date: 31 Aug 2024 Huber Retail (HK) Limited Offers: 1. 15% off on all regular products Extra 5% off on all bargain products for purchase at HOM retail shops. Please click here for the store lo ...
Golden Concept
Expiry date: Until further notice Offers: Year round offer 15% off on Golden Concept regular priced items (Full Catalogue) **Members are welcome to place orders for any Golden Concept products throug ...
Examination Techniques Seminars on QP Professional Modules
Seminar details Speakers: QP Markers Seminar content: June 2024 Module Examination past paper Language : English Module Module 11 – Financial Reporting Module 12 –Business Finance Module 13 – Business ...
Choi Heung Kwan, Agnes, MH
Council membership: Current committee membership: (Attendance record) Council lay member Member Member (since 2020) Governance Committee Nomination Committee Professional qualifications: Chartered Ins ...
Comment Letters
Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity
Comment Letters
Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37