HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
ab3
AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...
update170
Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...
MPS_Module_B_Part_I_Jun2017
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Support Manual of the old PE Framework
CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...
HKICPA_Submission_IAASB_SRQ
1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...
accounting-tax
Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...
iesba_qa
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
Disciplinary proceedings in progress as at 11 June 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
LPMC_6thEdition
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Disciplinary Proceedings in progress as at 10 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
Disciplinary Proceedings in progress as at 9 October 2017
Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
s130305j
Supporting organization Host Supporting organization Gender Diversity in the Boardroom: The issues and where to go from here CPD point(s) : The HKICPA : 3 hours The HKICS : 3 points The Law Society of ...
aml_2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml_2011_old
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...
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 ...
Global Call Limited_CPA membership offer Jan 2022
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...
CFW160620ans
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...
Module_Bfinalized_18_Oct_2013
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i2c_edab6
16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...
Monthly Theme
Month Course Name Event Date CPD Hour(s) September 2023 Unlock your potential in Business Valuation Business Valuation Programme - Enabler (Oct 2023 intake) 18 October –29 November 2023 14 Month Cours ...
Disciplinary proceeding in progress_ 14 Aug 2017
Disciplinary proceedings in progress as at 14 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
alert 50
1 Issue 50 (March 2024) Dear members, Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk- ...
CO-rewrite - non transitional QA
Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...
Shangri-La 2023 Sep Hamper
Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
ETS_Module_A
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 ...
ETS_Module_A
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update145
Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
Circular_BIG160319_v2
3-on-3 Basketball Competition For the first time, Basketball Interest Group (BIG) is organizing a 3-on-3 competition. This fast-paced streetball game allows all basketball lovers to put their skills t ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
Report-2nd SMP Quick Poll-final-130116
-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...
agm
37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第37屆周年大會,並處理下列事項:1. 會 ...
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
Award Ceremony_Programme Rundown 2014 _guests
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Financial reporting issues
References to specific sections of the CO Answer No, the new CO and the financial reporting standards do not contain such requirement. This answer applies even if the date of approval of that annual r ...
20121106_ModuleA_PartII
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20121025_ModuleB_PartII
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Associate Level
https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/New-QP/Associate-Level#Modules_Syllabuses The Associate Level comprises ten modules. It aims to provide students with a foundation of core technica ...
result-summer league 10
Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...
achieve
Hong Kong Institute of Certified Public Accountants Guide to members How to CPD hours easily? (a) Verifiable CPD Activities No. of HKICPA events offered in last 3 years (2005-2007) CPD hour (programm ...
i2c_193
5 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/3 Reference to the Conceptual Framework Proposed amendments ...
CO-rewrite - non transitional QA
Question A1a How can a company claim exemption from preparing a business review for the directors Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business ...
CO-rewrite - non transitional QA
Question A1e Can a company limited by guarantee with revenue of more than HK25 million exempted Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business re ...
Part 9
Consequences of the directors of a partially owned subsidiary of another body corporate missing the Answer Before 1 February 2019, if the directors miss the “six months before the year-end” deadline, ...
HKBN Handbill 20230831 ENG
# 計劃詳情: 1) 合約期24 個月2) 優惠期至另行通知,有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置)香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...
Mem-1207_Issue3
Dear MBIG Member, In this issue of the MBIG Circular, we have: 2012 China National Economics Course (3 – 6 August 2012 in Shanghai)[New] MBIG seminar on Issues of and development in cross-border enf ...
2018_enrolment_form
Enrollment LevelList LevelListr Position Language of report Enrolment Form for Case Competition & Business Seminars Mr. Mrs. Miss Teacher's Contact no. Level 1 Level 2 Both Level Chinese Engli ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
Topic1
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
Topic1feb
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
Support Manual of the revised PE Framework
Qualification Programme Practical Experience Framework Support ManualTable of Contents Section 1 – Introduction 2 1.1 About the Practical Experience Framework 2 1.2 About the Support Manual 3 1.3 Glos ...
update210
i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...
FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
Application Form - International
1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...
hkacfe_sep14
Saturday 6th September 2014 — The Mind Game 9 am -12 pm -(3 Hours) /3 CPE Credits Presenter: LEUNG Sze Chung, BSc, MSc, FSSocDip, MFSSoc Mr. SC Leung is a former Assistant Government Chemist with expe ...
pro-investor-sub
By email and by post 23 November 2010 Our Ref.: C/CFC, M73902 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Dear Sirs, Consultation Paper on the Evide ...
Result Summary(3&4 Place, Final)
Result Summary(3&4 Place, Final) Final 25/1, 1115 -1230 B2 vs B5 ---3/4 Place 25/1, 1000 -1100 A3 vs D1 3' 00" (A3) Name: WU Chun Hoi Team: HLB (C1) Goal: 0' 33", C1 vs C3, Day 9 ...
form-sdi-c
Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...
Dora Lee_on 29 Dec 2015_Level 2_R2
Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...
ab6
AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...
ed-muad
June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...
update063
i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
Case Comp and Award Ceremony_Programme Rundown 2014 _guests_final
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sem-hkas27-n-hkfrs3
Date 26 March 2010, Friday Time 6:45 p.m. – 9:45 p.m. Venue HKICPA, Room 3 -4, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Mr. Dennis To Mr. To had extensive experience in ...
Tesla Offer til Sep 2024
Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...
s110315f
Operation & Finance, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online he online competency ...
FE_Exam Panelist report_Jun 18_PII_Final
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rogerknight
Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...
02-2008
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – February 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 5 February 2008. Members of the Committee ...
FRSCMS-Feb
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – February 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 5 February 2008. Members of the Committee ...
Panelists_Report_Mod_B_(Dec_16)_Final
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qp-bd-ws-jun
QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...
2012-12-7
7 December 2012 Dear member, Proposed Resolutions for Annual General Meeting During our preparation for the AGM, our external legal advisor has drawn our attention to the constitutional problems raise ...
syl-pc-tax-v1
Paper PC-Tax Planning Page 1 P:\E&T\PEF\PC_EXAM\SYLLABUS\2009\December 2009\Tax Planning.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus ...
MODULE 11 - Detailed Syllabus and Proficiency_Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
MODULE 11 - Detailed Syllabus and Proficiency Level
MODULE MODULE MODULE MODULE MODULE 11: FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTING FINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTINGFINANCIAL REPORTING FINAN ...
WhiskeyChoco_170815
Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky CompanyWhisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. B ...
WhiskeyChoco_170815_v1
Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky Company Whisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. ...
JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
Status report 2013e
Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...
0830-1
Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
pn810_2ed20
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...
1139F_26 June 2018_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...