Flashcard_Module C(5th edition)
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Application Form - International
1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...
techwatch156
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 ...
techwatch156
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 ...
techwatch149
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 ...
techwatch149
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 ...
Comment letters
Comment letters Classification and Measurement of Share-based Payment Transacti
Comment letters
Comment letters Classification and Measurement of Share-based Payment Transacti
976r3_EandT_StudentExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
20150417_MPSI_D
Module Preparation Seminar (Jun 2015) Major or Difficult Syllabus Topics (Part I) Prepared by Angela Nip 2 Topic 1: Profits Tax -Taxability and Deductibility Here’s some highlighted notes extracted f ...
20150417_MPSI_D
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techwatch151
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 ...
techwatch151
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 ...
Professional level examination results of the June 2023 Session
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Annual Fee
Category Member Annual Fee Apportionment to Capital Fund Full member HKD 2,650 HKD 90 60 to 64 years of age with 20 years or more membership HKD 1,855 HKD 45 65 or above with 20 years or more membersh ...
cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
Pronouncements Index
本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...
Nina Hotel TWW _CNY Pudding_CPA
圖片只供參考I 優惠受條款及細則約束I 如有任何爭議,酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點:荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上,可獲免費送貨(只限同一送貨地址) 花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕(900克) HK268 HK198 五香臘味芋頭糕(900克) HK268 HK198 椰汁金糖年糕(900克) HK ...
e4_15
RIFRestructuring and Insolvency FacultyHong Kong Institute of CPAsRestructuring and Insolvency Faculty Executive Committee (RIFEC)Composition for 2015CategoryNameHKICPAmembersNG, Mat (Chair)CHAN, Wai ...
Fudan_MPAcc_2017
复旦大学会计硕士专业课程(MPAcc) (在职制/全日制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 商法概论单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理高级财务管理理论与实务统计学/计量方法数量分析方法管理学战略管理(或管理沟通) 单元C -业务鉴证审计学高级审计理论与 ...
Fudan_MPAcc_2017
复旦大学会计硕士专业课程(MPAcc) (在职制/全日制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 商法概论单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理高级财务管理理论与实务统计学/计量方法数量分析方法管理学战略管理(或管理沟通) 单元C -业务鉴证审计学高级审计理论与 ...
SJTU_MAud_2014
上海交通大学审计硕士专业课程(MAud)(全日制) 学生/毕业生入读QP之学科规定备注1: 该项课程可由本科课程内相应科目填补。其他备注: 学生须修读上述科目,以符合注册入读QP的学科要求。如遇上缺科情况,可选择本会认可的国外或国内会计专业考试(例如中国注册会计师全国统一考试)中取得相关合格成绩,代替所缺科目。QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法 ...
SJTU_MAud_2014
上海交通大学审计硕士专业课程(MAud)(全日制) 学生/毕业生入读QP之学科规定备注1: 该项课程可由本科课程内相应科目填补。其他备注: 学生须修读上述科目,以符合注册入读QP的学科要求。如遇上缺科情况,可选择本会认可的国外或国内会计专业考试(例如中国注册会计师全国统一考试)中取得相关合格成绩,代替所缺科目。QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法 ...
ap-peku
北京大学会计硕士专业课程(MPAcc) (在职制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 经济法单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理高级财务管理理论与实务统计学/计量方法数量分析方法管理学管理经济学单元C -业务鉴证审计学高级审计理论与实务管理信息/会计信息系统管理信息 ...
rmu-ap-peku-mpacc
北京大学会计硕士专业课程(MPAcc) (在职制) 学生/毕业生入读QP之学科规定(2012) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 经济法单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理高级财务管理理论与实务统计学/计量方法数量分析方法管理学管理经济学单元C -业务鉴证审计学高级审计理论与实务管理信息/会计信 ...
rmu-ap-uibe
对外经济贸易大学会计学本科专业课程(2008) 会计学专业方向毕业生入读QP之课程学科规定核心会计范畴学科学科范畴科目名称(必修) 科目名称(选修) 财务会计/财务报告中级财务会计ACC208 初级财务会计ACC210 会计实务与实验课ACC318 高级财务会计ACC401 企业财务报表分析ACC409 管理/成本会计成本与管理会计ACC313 财务管理/金融学公司财务管理ACC314 审计学审计 ...
224
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 September 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
PAIB150205-13
About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
Module A (Dec 2015)_Answer
Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...
0405wkshop
Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
Prize_Winner_Final
1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Merit Team no. Team Leader Members S009 Li Po Jan Eugene Chan T ...
Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
Comment Letters
Comment Letters Responding to Non-Compliance with Laws and Regulations
Comment Letters
Comment Letters Responding to Non-Compliance with Laws and Regulations
349
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
i2c_cfup
2 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFTS ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015 ...
December
Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 31 August 2015 Enrolment Result 14 September 2015* Module Commencing 21 September ...
June
Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
ZUFE_FM_1Sept2017
浙江财经大学财务管理专业(普通财务管理) 学生/毕业生报考QP之课程规定备注:学生须修读上述学科/课程,以符合报考QP 的注册要求。带课程在课程设置上属选修课,在校学生修读选修课时应该优先选读切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告010010235 基础会计010030050 中级财务会计010040030 高级财务会计法律(含商业法及公司法) 440010030 ...
ZUFE_FM_1Sept2017
浙江财经大学财务管理专业(普通财务管理) 学生/毕业生报考QP之课程规定备注:学生须修读上述学科/课程,以符合报考QP 的注册要求。带课程在课程设置上属选修课,在校学生修读选修课时应该优先选读切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告010010235 基础会计010030050 中级财务会计010040030 高级财务会计法律(含商业法及公司法) 440010030 ...
0405_2017 HKCPS Internship Program Brief
Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk Hong Kong Coalition of Profes ...
GUFS_BM
广东外语外贸大学会计学专业/财务管理专业/审计学专业学生/毕业生报考QP之课程规定备注: 学生须修读上述科目,以符合报考QP的学科要求。如遇上缺科情况,可选择本会认可的国外或国内会计专业考试(例如中国注册会计师全国统一考试)中取得相关合格成绩,代替所缺科目。QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计CJ20060/(或) 基础会计(英)CJ20130 中级财务会计(1 ...
brief_reply
Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...
brief_reply.slip
Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...
HKCPS Secondary School Students Internship 2013_Brief
Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...
ap-sufe
上海财经大学会计硕士专业课程(MPAcc) (全日制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 1 单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理/金融学高级财务管理理论与实务统计学/计量方法1 管理学1 单元C -业务鉴证审计学高级审计学理论与实务管理信息/会计信息系统管理讯息系 ...
ap-sufe
上海财经大学会计硕士专业课程(MPAcc) (全日制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 1 单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理/金融学高级财务管理理论与实务统计学/计量方法1 管理学1 单元C -业务鉴证审计学高级审计学理论与实务管理信息/会计信息系统管理讯息系 ...
rmu-ap-sufe-mpacc-r
上海财经大学会计硕士专业课程(MPAcc) (全日制) 学生/毕业生入读QP之学科规定(2010) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律(含商业法和公司法) 1 单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理/金融学高级财务管理理论与实务统计学/计量方法1 管理学1 单元C -业务鉴证审计学高级审计学理论与实务管理信息/会计信息 ...
er-rmu-ap-sufe
上海财经大学会计硕士专业课程(MPAcc) (全日制) 学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 大学学科名称(选修) 单元A -财务汇报财务会计/财务报告高级财务会计理论与实务法律1 (含商业法和公司法) 单元B -企业财务管理/成本会计高级管理会计理论与实务财务管理/金融学高级财务管理理论与实务统计学/计量方法1 管理学1 单元C -业务鉴证审计学高级审计学理论与实务 ...
ZUFE_B_FM_08Jan2019
浙江财经大学会计学院财务管理专业(普通财务管理) 学生/毕业生报考QP之课程规定备注:学生须修读上述学科/课程,以符合报考QP的注册要求。带课程在课程设置上属选修课,在校学生修读选修课时应该优先选读切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告010010235 基础会计010030050 中级财务会计010040030 高级财务会计 法律(含商业法及公司法) 440010 ...
sponsorshippackage
National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
techwatch150
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 ...
techwatch150
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 ...
222
1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
ApplicationForm_Jun2015_MPS
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_ETS
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
Cir_BP_IFRS2015RED
2015 International Financial Reporting Standards IFRS (Red Book) Available at bulk purchase price Discount offer Closing date: 17 April 2015 If there are more than ten orders received from members, th ...
DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
CPA for NGO workshop (29 Sept 2017)_FINAL
CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...
ed_ias1028
Exposure Draft ED/2015/7 August 2015 Comments to be received by 9 October 2015 Effective Date of Amendments to IFRS 10 and IAS 28Effective Date of Amendments to IFRS 10 and IAS 28 Comments to be recei ...
1170_31Jan2018_edited
, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...
976r2_EandT_TeacherExpressOnline_140912
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...
subrole_pdf
Our Ref.: C/EC 31 October 2019 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, I ...
225
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2015 at 8:30 a.m. in the Room 5 of the Hong Kong Institute of Certified Public Accountants, 27/F ...
223
1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
220
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 March 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
HSU_BBA_11Mar2019
Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : The Hang Seng University of Hong Kong Curriculum: QP Core Modul ...
HSU_BBA_17July2019
Name of Accredited Programme : BBA (Hons) with Accounting Concentration (retitled as BBA (Hons) in Professional Accountancy from 2019/20) Mode of Study : Full-time Offering Institution/Course Provider ...
Flashcard_Module D(5th edition)
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ETS_Module_B
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cover1
「內地勞動合同法」研討會2007 年11 月27 日香港會計師公會與香港貿易發展局於2007年11月27日在香港會議展覽中心舉辦了一個「內地勞動合同法」的晚間研討會,並邀請了眾達國際法律事務所顧問律師宋利國博士及天柏人才顧問(上海)有限公司總經理胡倩女士擔任主講嘉賓。由於收到與會者大量提問,應公會要求,講者同意就當日在研討會上提出的問題作出書面答覆,以饗全體公會會員。Note to user Th ...
cover
“內地勞動法(二)” 研討會2006年10月10日香港會計師公會與香港貿易發展局於2006年10月10日在香港會議展覽中心舉辦了一個“內地勞動法(二)”的晚間研討會,並邀請了的近律師行中國事務部的鄭珣律師、黎家欣律師及上海勵精諮詢有限公司(香港世聯顧問有限公司關聯企業)總經理張海峰先生擔任主講嘉賓。在研討會舉行前,公會收到參加者提出感興趣的問題,並得到講者的書面答覆。另外,研討會期間亦收到與會者大 ...
Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Dec 16)_Answer
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16survey
With no end in sight for the healthy economic recovery that the Pearl of the Orient has been experiencing since late 2003, accounting students in Hong Kong are confident that the world is their oyster ...
020905e
-1 -To: New/Business Editor 5 September 2002 (For IMMEDIATE RELEASE) HKSA Issues a revised Standard on Income taxes and two related Interpretations The Hong Kong Society of Accountants (HKSA) has rece ...
rt_240r
Response Template forthe EXPOSURE DRAFT OF Proposed isa 240 (Revised)Guide for RespondentsComments are requested by June5, 2024.This template is for providing comments on the Exposure Draft (ED) of Pr ...
Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
ed_aie
Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...
ifrs-conference4
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
976r2_EandT_StudentExpressOnline_140912
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...
Mem Practice sponsorship & Prizes form_AD2015
Mem Practice sponsorship & Prizes form_AD2015 ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Cer ...
Comment Letters
Comment letters Improving the Structure of the Code of Ethics for Professional Accountants
Comment Letters
Comment letters Improving the Structure of the Code of Ethics for Professional Accountants
SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
ApplicationForm_Jun2015_MPS_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_ETS_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
wpe150114
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 ...
8
HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...
wkshop4
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wk20150910
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...