Module 6
Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...
Techsource_July 2017_tax
Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Autumn 2017 Implications of Automatic Exchange of Information and Base Erosion and Profits Shifting initiatives on global mobility of ...
Techsource_January 2017_audit
Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Spring 2017 Professional scepticism: its implications on audits of financial statements Professional scepticism, which should never be ...
976r10_SET_TeacherExpressOnline_V2
5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...
publication
HONG KONG SOCIETY OF ACCOUNTANTS 5 September 2001 Purchase of Publications Name: _____________________________________ Status: Member /Student /Non-member Member /Student Number: ____________________ ...
366
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 November 2017 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Module D LP Summary of Changes 2017
Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...
Issue 25
Page 1 of 2 (July 2017) Dear members, Keeping your head above water – financial reporting considerations for 2017 We are half way through 2017 and you may be planning for the next annual reporting pe ...
Annex
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...
Reviewers' Comments 2017
Reviewers' Comments 2017 P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2017\Reviewers' Comments 2017.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...
Reviewers' Comments 2017
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Module D (Dec 2017)_Answer
Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...
1520P_DC Order_27Oct2020 _edited
. , IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
newbooks-oct
New Books in Library (Oct 2012) Auditing Title /Author: 審計/中國注冊會計師協會編Publisher: 北京: 經濟科學出版社Year: 2012 Call No.: HF5667 .S5465 2012 Subject: Auditing—China—Examinations—Study guides Title /Author: Modu ...
BMIG_1712
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...
q5
Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHY is it important to renew by 15 December 2017? By renewing on time, you will ensure that there is no lapse of your ...
MC Jun 2018 Question
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Module B (Jun 17)_Question
Module B (Jun 17)_Question Module B (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 argumentation ...
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 Level 2CaseQuestionsEngFinal
The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...
DC order 1145C & 1191C_16 Jan 2018_edited
DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...
TeacherExpress_Jun2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...
StudentExpress_Jun2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...
Circular_BRIG170916_1
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170916
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170916
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
FE PII (Dec 2017) Panelists Report_Final
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FE PII (Dec 2017) Panelists' Report_Final
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FE PII (Dec 2017) Panelists Report_Final
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Circular_TTC2017_rv
CPA Table Tennis Competition 2017 Date Time Events First match day: 13 August 2017 Sunday 1:30 to 7:30 p.m. Men’s Singles & Men’s Doubles up to quarter-finals Second match day: 27 August 2017 Sund ...
newadm2017
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017 Standards ...
discount_2018_LexisNexis
Globalization has continued to be a key driver for corporate growth. When your clients go global, you should too. LexisNexis offers a selected collection of international tax and accounting titles. Wi ...
238
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 September 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
CFIG170428_handout
HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...
snap_di
Discussion Paper March 2017 Snapshot: Disclosure Initiative—Principles of Disclosure This Snapshot provides an overview of the Discussion Paper Disclosure Initiative—Principles of Disclosure published ...
Circular_GIG1702
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
update209
i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...
MPS_B_PartI
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qa-report2017
REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...
ifrs13rtdue
1 12 July 2017 To: Preparers of Financial Reports Roundtable discussion: 8 August 2017 Fair Value Measurements and Disclosure Fair value measurements and disclosure are important as many financial sta ...
ifrs13rtold
1 12 July 2017 To: Preparers of Financial Reports Roundtable discussion: 8 August 2017 Fair Value Measurements and Disclosure Fair value measurements and disclosure are important as many financial sta ...
q3
Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2017: (1) ...
Flyer_FE_Jun17
Examination Techniques Seminar on QP Final Examination (June 2017 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with insight ...
newbooks_monthly
1 Title /Hong Kong taxation and tax planning /Author: Patrick Kin-wai Ho Edition: 17th Edition ISBN: 9789888281497 (pbk.) Publisher: Pilot Publishing Co. Ltd. Year: 2018 Call No.: HF5681 .T3 H73 2018 ...
techwatch183
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 ...
techwatch183
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 ...
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 ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
Module A Jun 18Answer
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Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
13map
喜來登舞蹈尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓(13th Floor, BCC Building, 25-31 Carnarvon Road, TST)
130222_map
百樂會尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓(9th Floor, BCC Building, 25-31 Carnarvon Road, TST)
3
Final Examination (December 2017 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2017 Session) Paper II (The main purpose of the followi ...
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1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
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 ...
CPA for NGO social responsibility programme
As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...
FRSC Minutes / Meeting Summaries
2017 December October September July May March February
i2c_ifrs9
27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...
circular_20161014
13 October 2016 Our Ref.: C/RPF, M/NC Dear Member, Membership renewal for 2017 Your membership will expire on 31 December 2016. Notification will be sent to you in mid-November 2016 requesting you to ...
Publications and references
Annual Reports and Operations Reports 2022 2021 2019-2020 2018 2017 2016 2015 2014 2013 2010-2012 2009 Process Review Reports 2019 2016 2015 2014 2013 2012 *The Process Review Reports for 2018 and 201 ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
FE (Jun 17) Paper I_Question
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D191471C aDC order20Nov2020Redacted
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
20181210 HKTV Corporate Presentation HKICPA
28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...
all.pdf
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...
all.pdf
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...
all
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...
all
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...
candidate9
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Organic gardens_Price List_20210914
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 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: App ...
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 ...
FE PI (Jun 2017) Panelists Report_Final
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Module B (Dec 2017)_Answer
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1520C_DC Order_27Oct2020 _edited
. * IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Befor ...
Minutes 235
1 Minutes of the 235th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 March 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
PC-Taxation-Syllabus-Jun2016
PC – Taxation Syllabus (Applicable to the December 2017 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This docu ...
Cir2017_member_flyer
Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable t ...
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_1
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable ...
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Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicab ...
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf
Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable t ...
TTIG_practice schedule_1710
Table Tennis Interest Group Practice Schedule (Pre-registration is required) October 2017 Date: 11, 18, 25 October 2017 (Wednesdays) Time: 8:00 -10:00 p.m. Venue: Harbour Road Sports Centre Deadline: ...
TTIG_practice schedule_1709
Table Tennis Interest Group Practice Schedule (Pre-registration is required) September 2017 Date: 6, 13, 20, 27 September 2017 (Wednesdays) Time: 8:00 -10:00 p.m. Venue: Harbour Road Sports Centre Dea ...
TTIG_practice schedule_1709
Table Tennis Interest Group Practice Schedule (Pre-registration is required) September 2017 Date: 6, 13, 20, 27 September 2017 (Wednesdays) Time: 8:00 -10:00 p.m. Venue: Harbour Road Sports Centre Dea ...
TTIG_1708
Table Tennis Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 2, 9, 16, 23 & 30 August 2017 (Wednesdays) Time: 8:00 -10:00 p.m. Venue: Harbour Road Sports Centre D ...