frscmm-sep
1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
S090724S
Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...
S090724S
Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...
HKICPAStaffSummary-HK_IFRIC_Int18
HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
Commentary on the 2007 Budget
The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...
Sub-Staff_Guidance
Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
PRC CPA Uniform Examination
2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作( ...
notes_CPD_briefing
1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
0708
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
FRSCMS-Jul
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
Feb
-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...
Feb08
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...
submissioned8
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 24 May 2006 Mr. Kil-woo Lee Project Manager, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. ...
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Oct05
Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
HKPoly U_30-Oct-02
Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
12-Append
AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
Circular_Golf Day in China_131123 (rv)
Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...
Circular_golf class (March 2012)
Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...
kuoni_april
All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則: * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發, * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證,菁英郵輪公司及其特約 ...
2016年中秋食品訂購表- 內部HKICPA 2nd
定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...
616th_210121
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Issue 35 - Compliance work for regulated entities
1 Issue 35 (June 2020) Dear members and member practices, Compliance work for regulated entities Practices might be engaged by regulated entities to issue a report on their compliance with relevant re ...
592nd_190124
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ETS_Module B_final
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375
1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...
374
1 Minutes of the 374th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 19 March 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Ce ...
candidate6
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1378P_DC order_23 Oct 2019_Redacted
A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...
PR_20191219_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零一九年十二月十九日)香港會計師公會轄下一紀律委員會,於二零一九年十一月四日就執業會計師陳美美小姐(會員編號:F05390)、執業會計師何耀恒先生(會員編號:A25768)及華融(香港)會計師事務所有限公司(「華融」;執業法團編號:M0331)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴 ...
EC20220615251
1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
pdf_700260
Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...
User Guide for the e-AGM Platform_Final
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
User Guide for the e-AGM Platform_old
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
EC20220915252
1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...
cl_p2m3
1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
Board diversity research
The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...
hkas31
Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...
hkas28
Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
update225
i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...
2016chi
準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿,邀請公眾發表意見。我們對徵求意見稿的分析,顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外,財政部現正進行金融工具、租賃和保險合同的準則修訂工作,以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...
2015chi
準則趨同的更新文件(2015年5月7日) 在前次2014年4月7日的更新文件中,已报告中国财政部(下称〝财政部〞)正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订(相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月,财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用,以确保中国企业会计准则与香港 ...
ed_ias12
Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...
Status report 2013c
準則趨同的更新文件(2014年4月7日) 在前次2013年7月8日的更新文件中,已报告中国财政部(下称〝财政部〞)因应香港财务报告准则于2013年生效的新订准则,正在更新中国企业会计准则,以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿,并邀请公众发表意见。香港会计师公会(下称〝公会〞)一直与财政部保持联系,了解新修订中国企业会计准则的发布日期。财政部告 ...
private-entities-hi-lv-comparison
1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
HKAS17cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...
IASB-ED04-bc
Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
update230
1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors39; Remuneration;Accounting Bulletin 5 Guidance for th ...
update242
i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...
Capstone_version 2_PP_upload
Qualification Programme Capstone Pilot Examination Paper Version 2 Capstone (Pilot Examination Paper – Version 2) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...
26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...
570ppt
Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...
hkfrs12
Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
update123
i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...
update167
i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
update121
i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...
update085
i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...
ED-ed10
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
acc_ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
SME_ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
I2C-SME-ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
budget_proposals2002
P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...
PWC 10-Sep-02
PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...
pn85021
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
ed_isqm2
International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...
ed_oem
Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...
update266
i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...
hkas37
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...
pn85021ar
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
20pn850r21
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
20pn850r21
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
pn85021ar
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
hksa315cfd_rev
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Hong Kong Standard on Auditing 315 (Revised) HKSA 315 (Revised) Revised July 2012, Dec ...
hksa315cfd
IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT Identifying and Assessing the Risks of Material Misstatement through Understanding the ...
update053
Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...
ed-hedge-accounting
Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...
ed_isa220
International Standard on Auditing Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements Exposure Draft February 2019 Comments due: July 1, ...
72022
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...
01_22
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...
sa72022
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...
22sa72022
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...