ED-IASB-PVI-PartI
May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...
comparision-table-july
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
rif_smerfi
IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...
Module B (5th edition)_Part 1
You don't have access right to view the details. Please login.
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
pr-020601-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 6 February 2015) — A Di ...
ma0918-en
1 A Plus media alert Dear editors and reporters: Director of Audit interview The September issue of A Plus is out now, featuring an exclusive interview with David Sun about his first year of looking a ...
ma0918-tc
1 A Plus media alert Dear editors and reporters: Director of Audit interview The September issue of A Plus is out now, featuring an exclusive interview with David Sun about his first year of looking a ...
ed_s1
[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...
Changes to Practical Experience Framework 28 Nov 2018_R2
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
Copy of Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
Module and final examination results of the June 2019 Session
You don't have access right to view the details. Please login.
Module and final examination results of the December 2018 Session
You don't have access right to view the details. Please login.
gmail
Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Checklist_for_returning_Dec2011
P:\STU\Workshop\Workshop 2011 12\Pre-Workshop Meeting\20112\Checklist for Returning_Dec 2011.doc Checklist for Returning Workshop Materials to HKICPA Please check off “” the following boxes as appropr ...
Graded competition_rules
CPA Graded Bowling Competition Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 ...
bo-rules
Grading Rules Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 pin Graded Avera ...
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 ...
ed_reqview
August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...
ias39fg-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...
ED1
Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...
QP ETS (FE)_for upload
You don't have access right to view the details. Please login.
pr-20160819-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
aatb6_2108
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021 This Technical B ...
update076
Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...
update096
i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...
ETS_Module A
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...
ETS_Module A
You don't have access right to view the details. Please login.
20130507_module_b_case
You don't have access right to view the details. Please login.
20130429_module_c_part2
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...
i2c_gov
25 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
ED-RR-Activities-Standard
Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...
ED_IFRS_5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
ED-IFRS-5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
HKAS07cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...
update 284
Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...
Enhanced tax deduction
Enhanced Tax Deduction for Research & Development Expenditures
Course Syllabus of PAD outreaching programme of HKFSD
Serial Serial Serial Serial Serial Serial No. No. Subject SubjectSubjectSubject Lecture Lecture Lecture Lecture Lecture Lecture Lecture TimeTimeTimeTime Practical Practical Practical Practical Practic ...
201406_FERCApplication Form
Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...
976_SET_TeacherExpressOnline_140312
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...
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 ...
0129-2
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
eric-order
1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
ccif-order
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
deposit
By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...
deposit
By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...
aptitude_test_Mar05
AT Notes (Revised in March 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under se ...
021031
-1 -URGENT BY HAND Your Ref.: LD20021028-00025 30 October 2002 Our Ref.: C/EPL Head – Listing, Regulation and Risk Management, Hong Kong Exchanges and Clearing Limited, 11/F, One International Finance ...
guidancenote
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
guidancenote
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
K_H_Lau_31-Oct-02
ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...
280502-letter
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
280502-letter
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
Module B (Dec 12)_Question
Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
TFEC_IR(A)_No3_2018_submission_180620
TFEC_IR(A)_No3_2018_submission_180620 By email (bc_08_17@legco.gov.hk) and by hand 20 June 2018 Our Ref.: C/TXP, M117064 Hon. Kenneth Leung Chairman Bills Committee on Inland Revenue (Amendment) (No.3 ...
updated
HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School nameTeam Leader Team Member 1 Team Member 2 Team Member 3 Team member ...
not use 4
Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...
JHC ppt
Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...
update082
i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...
ed-revenue
November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
private-entities
HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...
1222F_15May2018_edited
, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...
MPS_C_PartI
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
Module A _Dec 13_Answer
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
Module A _Dec 13_Answer_1
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
1stConsultation
Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...
sas460
SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...
Module A (Dec 12)_Answer
Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...
Module A (Dec 12)_Questions(revised)
Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
Module B (Dec 12)_Answer
Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...
Module D (Jun 12)_Answer
Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...
Level 1
HKICPA Accounting and Business Management Case Competition 2019-20 Level 1 Competition Awardees list -Certificate of Participation School NameTeam LeaderTeam Member 1Team Member 2Team Member 3Team Mem ...
MPS_C_PartI
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
sub_sslb
Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
MPS_C_PartI
You don't have access right to view the details. Please login.
update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
rfi_3agenda
March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...
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 ...
update207
i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
AMLbulletin2415
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
20150528_ETSII_D
You don't have access right to view the details. Please login.
Timetable
Procedures for sitting for the Qualification Programme (QP) Submit student application (before application deadline); Accept assessment result and registration offer (before enrolment period); Enroll ...
Speaker PPT
Ms. WONG Ho-ning, Jamie Chief Inspector (Ag.) Fraud Section 1 Commercial Crime Bureau 商業罪案調查科Commercial Crime Bureau Contents Commercial Crime Bureau Crime Figures Money Laundering Major Predicate Off ...
Powerpoint_SCPD18091002
Ms. WONG Ho-ning, Jamie Chief Inspector (Ag.) Fraud Section 1 Commercial Crime Bureau 商業罪案調查科Commercial Crime Bureau Contents Commercial Crime Bureau Crime Figures Money Laundering Major Predicate Off ...
Powerpoint_SCPD18091001_old
Ms. WONG Ho-ning, Jamie Chief Inspector (Ag.) Fraud Section 1 Commercial Crime Bureau 商業罪案調查科Commercial Crime Bureau Contents Commercial Crime Bureau Crime Figures Money Laundering Major Predicate Off ...
Paper 05B
Page 1 of 3 PAPER: 05B Submission date 13/03/2018 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Ko ...
iisg_setup
Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...
order-0863C
1 Proceedings No.: D-13-0863C 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 Disc ...
HKICPA - Spain
Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...
order-reasons-kung-0721
1 Proceedings No: D-13-0785H 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 Disciplinary Co ...
order-reasons-yau-0721
1 Proceedings No: D-12-0771H 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 Disciplinary Co ...
pcexam-enrolform
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...
Online Library Terms for usage
Access to the Institute's Online Library is available for its members and students (the "Authorized Users"). Such access requires the Authorized User to verify his/her identity by loggin ...
order-reason-1119
Proceedings No.: D-11-0589C 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 Disciplinary Com ...
order-0528a
1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...
order-20130215
1 Proceedings No.: D-10-0502S IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
order-0614
Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...
pii-flyer
Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The course will be held on five Saturday afternoons ...
pi2012-flyer-rerun
Insolvency Preparatory I 2012 (Re-run) The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenc ...
sub-dpb-guide
By email and by post 17 February 2012 Our Ref.: C/RIF, M81820 Ms. Meena Datwani Chief Executive Officer Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Cent ...
1203-1
IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN THE REGISTRAR OF THE HONG KONG IN ...
1130-2
Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...
0304-2
Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...
lam-king-hung-order
1 Proceedings No.: D-09-0389H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinar ...
technology-tips
CHARTECH ISSue 167 August/September 2010 15 FEATURES Prac tic es – top technolo gy tips Th ree prac tic es sha re their tips Introduction Are you a technology leader or follower? Is IT something you ...
newbooks-apr
1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...
hl-hkfrs-pe
[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
apps03
P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...
HK-Int13cl
1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...
PII 2012 flyer and application form (published)
PII 2012 flyer and application form (published) Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The ...
Critical Analysis
CRITICAL ANALYSIS An ineffective CPA might think, ‘I just follow the rules. It is not my job to think critically.’ However, nothing is further from the truth. How well you apply the skills of critical ...
EC20230713257
1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...
Module 11_LP_Vol 2
You don't have access right to view the details. Please login.
314n19
HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
Exam Technique Seminar_Module B
You don't have access right to view the details. Please login.
20130425_module_d_part2
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...
A4
26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...
Submission_IASB_Preliminary_views_Insurance
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...
AML & BO consultns (AML submn, clean) 13317
AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...
AML & BO consultns (AML submn, clean) 13
AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...
Appendix 5 (IAESB-IES-4)
Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...
circular_CPD_compliance_20191015
15 October October October October October October 2019 Dear Dear Dear Dear memberemberember embers, CPD compliance for the period ending 30 November 2019 compliance for the period ending 30 November ...
QPGraudate201712
1 20 February 201 February 201 February 201February 201February 201February 201 February 2018 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC ...
order-20121026
1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
ed_ias1
March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...
D-11-0542P
Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...
D-11-0542P_1
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
Mod A (Jun 12) workshop 2 students notes
Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...
circular_mem_20190913
13 September 2019 13 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 2019 13 Septem ...
12_Nov_13_Module D(Case)
12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...
Reasons for decision_0633C_0646C_0861C_13 Feb 2018
IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...
pn870ref
PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...
CPAforNGOworkshop_26Jan2018_FINAL
CPA for NGO social responsibility programme Internal Control and Risk Oversight 內部監控與風險管理Presented by : Patrick Rozario Managing Director ,Moore Stephens Advisory Services Limited Venue: Room 201, 2/F ...
update113
i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...
Module B 6th Edition Learning Pack_Part 1
You don't have access right to view the details. Please login.
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
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 ...
A - Supplement (June 2012)
A - Supplement (June 2012) Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...
update049
Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
i2cpn8202020
30 October 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 820 (Revised) The Audit of Licensed C ...
hksa220cfd
1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
Resolution by Agreement
Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...
D-15-1066F_DC order_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...
170907_slide
Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...
ETS_Module A
You don't have access right to view the details. Please login.
MPS_Module B_Part2.1_1
You don't have access right to view the details. Please login.
MPS_Module B_Part2.1
You don't have access right to view the details. Please login.
MPS_Module B_Part2
You don't have access right to view the details. Please login.
20150507_ETSI_A
You don't have access right to view the details. Please login.
20141118_ETS_A_S4
You don't have access right to view the details. Please login.
Info_paper_FRS
INFORMATION PAPER: SETTING HKFRSs 1 June 2006 Information Paper Information Paper Setting Hong Kong Financial Reporting Standards INFORMATION PAPER: SETTING HKFRSs 2 Comments on any part of this paper ...
ssap36
SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...
ssap18
SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...
IASB-ED04
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 AND PRESENTATION OF DISCONT ...
agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
Module B(Part 1)_Deleted p1-2(Compressed)
You don't have access right to view the details. Please login.
Module B(Part 1)_Deleted p
You don't have access right to view the details. Please login.
pn820_16
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...
ED-DPLeasesPreliminaryViews
Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...
update112
i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...
ed_di
IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...
Eva Chan
PAIB Conference 2017 – "CPAs beyond the horizon" – 9 September 2017 Profile of speaker Dr. Head of Investor Relations C C Land Holdings Limited Eva has more than 25 years’ of working experi ...
GPLTB_2013_EN_extracted
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Local Taxation Bureau ("GPLTB") various ...
NetworkBox_HongKongOffice_RoadMap
Network Box Office Road Map 16th Floor, Metro Loft, 38 Kwai Hei Street Kwai Chung, Kowloon Tel: (852) 2736 2083 A 15 minutes walk from Kwai Fong MTR station to Network Box office 1. Kwai Fong MTR stat ...
newbooks-nov
New Books in Library (Nov 2013) Qualification Programme Title /Author: Module A : financial reporting : learning pack ISBN: 9781445369655 Publisher: London : BPP Learning Media Edition: 4th ed. Year: ...
Venue_EY
Ernst & YoungQP Module A, B, C & D (December 2013 Intake)Remarks:Please check the room numbers when you arrive the venue.Module A -Financial ReportingModule C -Business AssuranceCHK2A26M01Date ...
Venue_EY
Ernst & YoungQP Module A, B, C & D (December 2012 Intake)Remarks:Please check the room numbers when you arrive the venue.Module A -Financial ReportingModule C -Business AssuranceCHK2A26M01Date ...
by-laws
Extract from the By-laws of the Professional Accountants Ordinance relating to examinations matters PART IX EXAMINATIONS 37. Power of Council to make rules The Council may make rules prescribing -(a) ...
HKMA-SPMIC3
BY HAND Your Ref.: B1/21C B1/7C Our Ref.: C/EPB, M20109 11 June 2003 Banking Policy Department, Hong Kong Monetary Authority, 30/F., 3 Garden Road, Hong Kong. (For the attention of Ms. Rita Yeung, Act ...
The Council and Secretariat
2 THE COUNCIL AND SECRETARIAT 3 THE COUNCIL From left to right: 1st row: Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; P.M. Kam; Wong Tak Wai, Alvin (Vice-President); Andy S.C. Lee (Presid ...
02-Council
The Council and Secretariat !"#Hong Kong Society of Accountants !"# 3 From left to right : 1st row: Chung Shui Ming, Cho Lung Pui Lan, Stella, Louis L.W. Wong (former Registrar), Roger Best ...
Financial reporting issues
Automatic transition to the no-par regime Answer In accordance with section 135 of, and section 37 of Schedule 11 to, the new CO, "share capital" is expanded on 3 March 2014 to consist of: ( ...
CO-rewrite - non transitional QA
Question A7 Disclosure of items under Companies Directors Report Regulation Under section 388 2 Answer No. The reference to consolidated directors' report in section 388(2) does not automatically ...
1226P_28 Dec 2018_edited
SANCTIONS AND COSTS 32. The Disciplinary Committee orders that:-(a) the practising certificate of the Respondent be cancelled under Section 35(l)(da) of the PAO effective on the 42nd day from the date ...
cl4_wkp
The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 7Ef/{}Plft\g\fT}Lif]lj'l{,I,ljFT)"{ij'{t){''i"r]1\tnL''t' ...
usc2022_E
Update on Standard Convergence (20 October 2023) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS Ac ...