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order-0127

1 Proceedings No.: D-12-0685C 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 C ...

發布日期: 2014-02-14

techwatch108

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 ...

發布日期: 2011-10-07

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techwatch108

發布日期: 2011-10-07

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CaseQuestion

Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...

發布日期: 2011-06-17

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coe ppt 180111

Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...

發布日期: 2011-05-18

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Article_ar

Technical Briefing 56 THE HONG KONG ACCOUNTANT OCTOBER 2002 Statement of Standard Accounting Practice SSAP 36 ‘Agriculture’ is the first SSAP that covers specifically the primary sector. The Statement ...

發布日期: 2002-11-07

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Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

發布日期: 2000-07-12

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Ipsas1-5

發布日期: 2000-07-12

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CL6

ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...

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COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

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Copy of HKICPA Business Case Competition 2019 Final Questions

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...

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ETS_Module C

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 ...

HKICPA Business Case Competition 2019 Final Questions

HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

QP exam sharing forum_MA (revised)_Upload

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ETS_Module C_final

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Exam Technique Seminar_Module C

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ETS_Module C

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ETS_Module C

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Exam Technique Seminar_Module C

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HKICPA Business Case Competition 2019_Updated

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19 Pandemic Survey for PAIBs

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AGM-51st_7 Dec 2023

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Best written report 2021

Best written report 2021

COVID-19 Pandemic Survey for PAIBs

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BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

發布日期: 2017-11-08

order-1212c

Proceedings No.: D-12-0693C 1 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 C ...

發布日期: 2016-02-29

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Order form_Organic Gardens International Limited

第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...

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Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

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newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

發布日期: 2011-04-06

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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 ...

發布日期: 2010-12-13

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Flyer_final_190710172911

Page 1 of 3 講者張博先生越秀養老產業公司總經理日期及時間 2019年 8月 21日 (星期三 ) 下午 6:30－ 8:00 地點香港會計師公會香港灣仔皇后大道東 213 號胡忠大廈 27 樓語言普通话費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時專業進修小時勝任能力* 行 ...

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Flyer_final_cancellation

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Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

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spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

發布日期: 2007-02-05

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e-Series_Oct 2018

1185r5_20181025 The Institute continues to provide e-Learning courses to address members’ professional development needs and allow them to learn anywhere and anytime at their own pace. The courses, in ...

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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

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qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

發布日期: 2016-03-24

qa-report2015

發布日期: 2016-03-24

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pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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pn740r

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nas2125

HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...

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QP Syllabus

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

發布日期: 2018-09-19

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QP Syllabus

發布日期: 2018-09-19

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Enhanced QP Syllabus _new_ 20161_1

發布日期: 2016-02-05

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Enhanced QP Syllabus _new_ 20161

發布日期: 2016-02-05

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E&T_Exam_HKICPA_BAFS_leaflet

E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...

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Enhanced QP Syllabus (new) 20161

Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...

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Enhanced QP Syllabus (new) 20161_1

Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...

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hksae3000

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...

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D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2018-02-02

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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 ...

發布日期: 2015-08-12

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 ...

發布日期: 2015-07-03

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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 ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

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 ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

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 ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

發布日期: 2007-06-12

File Type: pdf | Size: 86 KB

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

發布日期: 2005-06-30

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sub_fice

Page 1 of 20 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 March 2024 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

發布日期: 2017-07-12

HKIoD

發布日期: 2017-07-12

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

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1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

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update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

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27

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2016-12-23

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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 ...

發布日期: 2015-04-08

AML_bulletin_2.4.15

發布日期: 2015-04-08

AML_bulletin_2

發布日期: 2015-04-08

File Type: pdf | Size: 271 KB

hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...

發布日期: 2015-02-24

tb18

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2008 Tax BulletinTaxB 18 November 20081 2008 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

發布日期: 2008-11-14

File Type: pdf | Size: 583 KB

invitation_to_comment_isa320_and_540

January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...

發布日期: 2005-01-14

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invitation_to_comment_isa320_and_540

發布日期: 2005-01-14

File Type: pdf | Size: 835 KB

sas110

SAS 110 (February 02) 1 STATEMENT OF AUDITING STANDARDS 110 THE AUDITORS' RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statemen ...

發布日期: 2004-10-28

File Type: pdf | Size: 246 KB

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

發布日期: 2003-05-24

File Type: pdf | Size: 315 KB

as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

發布日期: 2002-05-24

File Type: pdf | Size: 476 KB

newbooks-aug

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

發布日期: 2010-08-02

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

發布日期: 2017-11-24

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annual_report_2013_eng

2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...

發布日期: 2013-12-05

File Type: pdf | Size: 4 MB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

發布日期: 2010-07-30

File Type: pdf | Size: 415 KB

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

發布日期: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

發布日期: 2005-10-14

File Type: pdf | Size: 861 KB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...