Exam Technique Seminar_Module A

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20141118_ETS_A_S4

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26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

20130507_module_b_case

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ED03-ie

Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...

pn6202

Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...

ed_20161

Exposure Draft ED/2016/1 June 2016 Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Comments to be received by 31 October 2016Definition ...

MPS M14-Part II Jun 2023

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MPS M14-Part II Jun 2023

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Case 2

1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview） Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...

t

Timeable for Financial Conrollership Programme (May to October 2017) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 13 May 2017 HKICPA Day 2 27 May 2017 HKICPA 2. A ...

Results_RSCPGT2016

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 201624 February 2016 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Lee Man Lung, LawrenceBest gross score ...

Business Challenge Cup Results 2015

Standard Chartered Hong Kong Marathon 2015 Business Challenge & Chairman Cup Results CHAIRMAN CUP -10KM RACE Position Team Cumulative Time Champion HKICPA – Team 1 (Pogson Timothy Keith & Chan ...

programme flyer

HKICPA Accounting & Business Management Case Competition 2013-2014 (Secondary Schools Group) Event details: Date : 10 May 2014, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen& ...

golf tournament 2013_scoresheet

Joint Professional Golf Tournament 20136 March 2013 at Kau Sai Chau Public Golf Course ACCOUNTANTNameTimeCourseH'capGrossPoints44Cheng, Raymond12:00N22923865Chin Kwan Lam Raymond 13:21S1017853747E ...

Results_draft

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

Results_draft_1

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

CO-rewrite - non transitional QA

Question A1d If the company is eligible for the reporting exemption under sections 359 to 366 Answer Yes it can still claim exemption from preparing a business review under section 388(3)(a). This exe ...

Appendix A_Comparison of key PE requirements between the old and revised PEF

Appendix A: Comparison of key practical experience requirements between the old and revised Practical Experience Framework ("PEF") Revised PEF Old PEF Minimum length of years of practical ex ...

Financial reporting issues

Disclosure under HKAS 10 Events after the Reporting Period Answer No. As the commencement of the new CO on 3 March 2014 and the transition to the no-par value regime have no immediate financial impact ...

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

Mem-060317

Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...

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 ...

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

D-17-1249F_DC order_ 6 Mar 2019_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

...

update144

Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...

MC Jun 2018 Question

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inroadmap

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

inroadmap_old

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

Speaker PPT_150523

Thomas Lee Partner Risk Advisory Practice May 2017 Data Centres: Lease, Regulation and Security HK Data Centre Market Copyright 2016 Deloitte Consulting, LLC. All rights reserved. 2 Data Centers in a ...

976r8_SET_TeacherExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

ED-IFRIC9nIFRIC16

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

0510

Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...

FRSCMS-Oct

Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...

Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

Module C (Dec 16)_Question

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

form-sdi-c

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Competency Assessment for the Specialist Designation in Insolvency (Form SDI-C) NOTES: 1. The applicant will need to demonstrate to his/her Supervis ...

form-sdi-r

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form should be completed and duly si ...

MPS_Module A_Part 2

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update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

20130423_module_a_part2

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ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

ifric-d13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

Module 7

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 FOUR questions are com ...

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

AT-Taxation Syllabus

(Revised in Sep 2018) Page 1 P:\E&T\1. Registration Team_HK\AT\Past Record\Syllabus HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20150506_MPSII_D

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i110111

The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...

HKBN Handbill 202401231 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

module_b_20121009

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Workshop_AR

「CPAs for NGOs會計專業惠社群」社會責任計劃撰寫年報的常見問題及應用技巧Presented by : Annie Wong Finance Manager, Baptist Oi Kwan Social Service Date: 25 May 2017 Hong Kong Institute of Certified Public Accountants Ltd, 2005. Al ...

DC Order_ 1134H_12 Oct 2016

4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...

Circular_CPABC2016_v4

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

Circular_CPABC2016_v4_1

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

976r7_SET_StudentExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

976r7_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

976r4_EandT_StudentExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

976r4_EandT_TeacherExpressOnline_150226

NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

detail-competency-framework

SD (Insolvency) – Detailed Competencies Technical Competencies It is expected that all applicants of SD (Insolvency) should be able to demonstrate their attainment of all the core technical competenc ...

business-finance

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay ...

Application Form - HK (Published)

Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...

D_WK2_Guidance Notes (Dec10)_1

D_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

D_WK2_Guidance Notes (Dec10)

D_WK2_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

D_WK2_Guidance Notes (Dec10)_2

D_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

25-10-13_ModuleB Part 2

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hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

update131

i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...

ttsq2

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ttsq2old

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ab3

AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...

snap_bcucc20

IFRS Standards Discussion Paper November 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations under Common Control published by the International Accounting Standards ...

1266F_1347F_23Dec2020_DC order edited

IN THE MATTER OF A Complaint made under Section 34 (IA) and 34(IAA) of the Professional Accountants Ordinance (CapsO) (the "FAO") and referred to the Disciplinary Committee under Section 33( ...

Module 7

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 FOUR questions are com ...

update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

ETS_Module C

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 C

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 ...

20150415_SharingForum_MC

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ttsq3s

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

FE (Dec 14) Paper II_Answer_1

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FE (Dec 14) Paper II_Answer

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ETS_Module C

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ETS_Module C

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MPS M14-Part I Dec 2023

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MPS M14-Part I Dec 2023

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Tesla Motors HK Limited

Expiry date: 30 Sep 2024 Offer Join InsureMyTesla Insurance Program Order Model Y Rear-Wheel Drive to enjoy extra HK30,000 credits and priority delivery Order Model Y Long Range or Performance to enj ...

update016

Update No. 16 (Issued July 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume II Replace contents pages i to v with revised contents pages i to v. Revis ...