TechWatch204
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
618th_210323
You don't have access right to view the details. Please login.
Module B (Dec 2017)_Question
You don't have access right to view the details. Please login.
Panelists Report_Module D (Dec 15)_Final
You don't have access right to view the details. Please login.
Module B (Dec 2017)_Answer
You don't have access right to view the details. Please login.
Paper 4
Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...
TechWatch 208
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
TechWatch 202
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch200
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
AGM-49th_211209
You don't have access right to view the details. Please login.
User Guide New QP New Application old2
User Guide New QP New Application old2 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...
Sample of Development Commitment
1 Development Commitment between Qualification Programme ("QP") Student and Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical ...
639th_19 October 2022
You don't have access right to view the details. Please login.
User Guide New QP New Applicationold1
P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedures to submit the appl ...
User Guide New QP New Application
User Guide New QP New Application P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the deta ...
User Guide New QP New Applicationold1
User Guide New QP New Applicationold1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...
User Guide New QP New Application old01
User Guide New QP New Application old01 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows th ...
User Guide New QP New Application old1
User Guide New QP New Application old1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...
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 ...
MPS_D_PartI
You don't have access right to view the details. Please login.
MPS_D_PartI
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 ...
MPS_D_PartI
You don't have access right to view the details. Please login.
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
Mod_A_Part_II_Jun2017
You don't have access right to view the details. Please login.
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 ...
Module A Workshop 2
Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
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 ...
Module 10
Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...
Update 278
Update No. 278 (Issued 26 September 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. ...
603cc
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) 1 March 2023 Circular on Reporting under Section 20 of the Product Eco-responsibili ...
update150
i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
pn720
2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...
update103
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
FE Dec 18 Paper IQuestion
You don't have access right to view the details. Please login.
rfi_sem
18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...
DC order_1073P_edited
. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...
Case Background and Questions 2018
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...
Techsource_July 2018_accounting
Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Autumn 2018 Revenue from Contracts with Customers – Five steps to recognise revenue Introduction Hong Kong Financial Reporting Standar ...
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 ...
8
1. Please tell us: (a) about your role with respect to financial reporting (for example, preparer of financial statements, auditor, valuation specialist, user of financial statements and the type of u ...
order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
techwatch153
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch153
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
HKICPA Order form May2015
訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...
20150415_SharingForum_MD
You don't have access right to view the details. Please login.
tuewks0406
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
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 ...
charts
Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...
Module D WS2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D Workshop 2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D WS2_June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
joint-declaration-annex1_en
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
100618_1
DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...
100618
DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...
acca-app-regform-mar
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
qp-rf-feb
'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...
techwatch89
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch89
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch87
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch87
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
qp-rf-nov
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
jes-af-nov
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
s091102-s1216-old-v2
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
s091102-s1216-old
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ACCA-AppRegForm-Mar09v2
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
qp_reg_form_Feb09
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
syllabus
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
QP_Syllabus_02Jan09
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
techwatch74
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
qp_reg_form0811
Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...
ACCA_AppReg_Form
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...
Application for Registration_ACCA_ Form
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...
syllabus-v1
-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...
techwatch45
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
Submission_on_DTA_250805
25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
hksa560
SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...
hksa560
SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...
interpretation18
Interpretation 18 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 18 Consolidation and Equity M ...
Module B (Jun 12)_Answer_revised
Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...
Module B (June 12)_Answer
Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...
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 ...
temp-Application_for_Registration(ACCA)
temp-Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
Application_for_Registration(ACCA)
Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Appli ...
Application_for_Registration(ACCA)_Form
Application_for_Registration(ACCA)_Form Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
Module D (Jun 14)_Answer
Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
F090508-HKICPA-Pre
Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...