Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
techwatch92
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. Financial Repor ...
techwatch92
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. Financial Repor ...
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
December-Part2_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
TFEC AEOI reportable jurisdictions subm_170511
By Email (bc_03_16@legco.gov.hk) & By Hand 11 May 2017 Our Ref.: C/TXG, M111313 The Hon Kenneth Leung Chairman Bills Committee on the Inland Revenue (Amendment) (No.3) Bill 2017 Legislative Counci ...
sub_auditclient
Our Ref.: C/EC 10 May 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Inter ...
sub_cpartcoe
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...
Anonymous
1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...
090918
By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...
IESBA_Strategic_Review
Our Ref.: C/EC By Email dorothyofori@ifac.org and By Fax (0062 1 212 286 9570) 2 May 2007 Ms. Jan Munro Senior Technical Manager, IESBA International Federation of Accountants 545 Fifth Avenue 14th Fl ...
Submission_cframework
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 Ms. Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Unite ...
submissionsIFRIC_D12D13D14
14 July 2005 By E-Mail and by Post Our Ref.: C/FRSC The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
securitiesandfuturesbill
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
TFEC_BEPS_consultation_submission2017
By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
HKAS 1_2023
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of schools Answer As stated in paragraph 9, the Education Bureau ("EB") requires schools (including both IMC and non-IMC schools) to ...
Presentation_Master
# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
DC order 1145C & 1191C_16 Jan 2018_edited
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ed_piecode
International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...
sub_comp
Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...
WW - 2016 Jul Price List(HKICPA)_rv
WW - 2016 Jul Price List(HKICPA)_rv Price List Jul 2016 Offer applies on minimum Order of 3,000 Offer valid until 29 July 2016 We offer FREE delivery (single location only) for purchases over HK3,000 ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
December-Part3_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...
20121106_ModuleA_PartII
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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 ...
update271
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
EC20220615
1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...
Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)
Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
update247
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
ed_isme
Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...
sub_tp
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 May 2023 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Av ...
Submission_IFAC_IESBA
By e-mail 16 October 2007 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York ...
ED_IFAC_COE
By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
2016 October Offer List (HKICPA)_rv
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update116
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
hkfrs17
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
TFEC IR(Amt)(No 4) Bill 2015 submission
TFEC IR(Amt)(No 4) Bill 2015 submission By email (bc_102_15@legco.gov.hk) and by hand 21 January 2016 Your Ref.: CB4/BC/2/15 Our Ref.: C/RIF, M104210 Hon. Kenneth Leung Chairman, Bills Committee on In ...
Submission_BDRule
1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...
sub_structure
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...
LN-orderform_111223
Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...
091208
1 By email (yhcheung@legco.gov.hk) and by fax (2121 0420) 8 December 2009 Our Ref.: C/TXP(4), M67123 Hon. Chan Kam-lam, SBS, JP Chairman, Panel of Financial Affairs Legislative Council Building 8 Jack ...
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 ...
MPS_D_PartI
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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
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hkfrs15
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
PPHK_HKICMF_Leaflets_Finale
PROGRAMME BRETT DEAN Huntington Eulogy Nicholas Canellakis, Evelyn Chang SCHUMANN Piano Quartet in Eb Major, Op. 47 Kristin Lee, Brian Chen, Nicholas Canellakis, Haochen Zhang E47 CHAUSSON Conc ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
Flyer_final_v1_190716164238
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
Flyer_final_v1_full_190729113446
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
PPHK_HKICMF_Leaflets_Opening
SUPPORTED BY the exclusive classical music e-magazine PROGRAMME MOSZKOWSKI Suite in G minor for two violins and piano, Op. 71 Cho-Liang Lin, Kristin Lee, Cecile Licad MOZART String Quintet in G mino ...
05-Summary
Five-year Summary (1995 -2000) !"#!"#%%%"&Hong Kong Society of Accountants 15 1999/2000 1998/1999 1997/1998 1996/1997 1995/1996 As at June Operating income 82,344,073 82,234,038 71, ...
06-ReportC
Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...
sub_codeac
[Type text] Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 12 November 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fi ...
sub-tc-tiea
6 July 2012 By email (tiea_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXP, M84046 Ms Shirley Kwan Principal Assistant Secretary Revenue Division Financial Services and the Treasury Bureau (Trea ...
030310
1 3 March 2010 By email (hklrc@hkreform.gov.hk) and by post Our Ref.: C/PLRWG, M69012 The Secretary The Class Actions Sub-committee The Law Reform Commission 20th Floor Harcourt House 39 Gloucester Ro ...
final
1 25 January 2008 By fax (2877 1082) and by post Our Ref.: C/TXG, M54133 Mrs. Alice Lau Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Tower Wanchai, Hong Ko ...
Submission_IAS24
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 25 May 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Exposu ...
TFEC AEOI Bill 2016 submission (v3)
TFEC AEOI Bill 2016 submission (v3) By Email (bc_07_15@legco.gov.hk) & By Hand 29 February 2016 Our Ref.: C/TXG, M104819 Hon Andrew LEUNG Kwan-yuen, GBS, JP Chairman, Bills Committee on Inland Rev ...
RIF_CWUMPO_Bill_submission_151126
By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...
snp_di
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HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
techwatch154
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 ...
techwatch154
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 ...
techwatch63
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 ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
ED-IAS1-FS
March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...
CL7
23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
techwatch94
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 ...
techwatch94
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 ...
hl-ssr-report
About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...