Flyer_Jun2016_MPSv.1

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Jun2016_MPSv

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Jun2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

Comment Letters

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

out_jun

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_may

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

HKICPAStaffSummary-Amend_HKFRS7

Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

acc_ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED-IFRS7-Amend

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

Forum_Flyer June 2014 session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

Flyer_June2014_session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

info-sess-apr-jun

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_update_jul

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_jan09

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_oct

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos-old

QUALIFICATION PROGRAMME INFORMATION SESSION Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim almost two-third of your ...

DBIG -110615 (updated schedule)

DBIG -110615 (updated schedule) DBIG Dragon Boat Training & Race Schedule June – October 2011 Date Week From To Venue Remarks 12-Jun-11 Sun 9:00 AM 11:30 AM Sai Kung Training 15-Jun-11 Wed 7:30 AM ...

update297

i Update No. 297 (Issued 21 July 2023) This Update relates to the following publications: 1. International Tax Reform— Pillar Two Model Rules (Amendments to HKAS 12 Income Taxes) The amendments provid ...

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

A5a

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

FRSCMS-Nov

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

100405

Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary II (Thursday) Foxtrot – Elementary I (Tuesday) Samba with technique training (Thursday) 1. 15 April 2010 20 April 2010 13 May 2010 2 ...

FE December 2015 Paper I Panelists Report_Final

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FE December 2015 Paper I Panelists' Report_Final

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HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

FRAA_01

Dear members, Financial statement disclosures relating to financial instruments The Institute's Standards and Quality division is launching a series of alerts drawing members attention to topical ...

calendar

OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

20150910_Astrophotography programme

Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

DBIG -110527_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

Flashcard_Module D(5th edition)

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P090807

初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009年8月7日至9月18日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話教材》 ...

ed-fs-classification

8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

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 ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

HPflyer30Apr2010b

HP Mini 5102 Notebook (WL641PA#AB5/WL643PA#AB5) March 2010 HI T P R I N T HP Pavilion dm3-1107TX Entertainment Notebook (WF644PA#AB5) Original Price: HK7,980 Special Price: HK6,980 • Intel CoreTM 2 D ...

calendar

Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...

calendar

January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

InvitationToComments

December 2004Invitation to CommentResponse Due Date31 March 2005IFAC International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning ...

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

Course materials

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calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

pamphlet

()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...

Module D _Jun14_Question

Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...

OLD_hk-int520

HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

Infiniti Special Offer Proposal

Infiniti Hong Kong is launching a special offer programme exclusively for Members of The Hong Kong Institute of Certified Public Accountants (HKICPA). This programme offers a great chance for esteemed ...

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

calendar

JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

BRIGE_practice schedule_July 10

Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

FE June 2016 Paper I Panelists Report_Final

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Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

FE (Jun 2015)_Paper II_Panelists Report_Final

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FE June 2016 Paper I Panelists' Report_Final

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Panelists Report_Module C (Dec 15)_Final

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FE (Jun 2015)_Paper II_Panelists Report_Final_20151007

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Panelists Report_Module C (Dec 15)_Final_1

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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 ...

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

calendar

AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

update315

i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

apm20170203old

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

20150519_ETSII_A

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Module 14

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p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

calendar

November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...