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hkas34

Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...

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HKAS 34_2023

Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...

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HKICPA_Case-Comp 2021_Proposal Writing_Student version

Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...

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hk(ifric)-int 10

Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...

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Module B Jun 18Question

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發布日期: 2019-02-15

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Aptitude Test

1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...

發布日期: 2018-10-25

Booklet

Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...

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HKICPA_Booklet_ITCONF2018_FINAL

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AT-Law Sample Question_181004

APTITUDE TEST Hong Kong Law . . 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. You ...

發布日期: 2018-10-03

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ITConference2018

Page 1 of 5 About the conference Artificial intelligence, automation, cloud accounting, making tax digital, all are transforming the accountancy and advisory profession, and by extension, create huge ...

發布日期: 2018-09-27

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SCPD18091401_handout

Overview of Venture Capital/Private Equity Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 14 September 2018 Disclaimer The materials of thi ...

發布日期: 2018-09-10

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FCPD17062601_rv

Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...

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PPT_170626_rv

發布日期: 2017-06-23

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PPT_final_170621-Version 2

Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...

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D-15-1006H_DC Order_11 May 2017_Edited

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

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27 Feb - Cap

Supporting organisation Host Supporting organisation Cap. 622 – Three Years On CPD point(s): The Law Society of Hong Kong : 3 CPD points The HKICPA : 3 CPD hours The HKICS : 3 CPD points Monday, 27 Fe ...

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27 Feb - Cap. 622 v.3

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FE June 2016 Paper I Panelists Report_Final

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發布日期: 2016-08-16

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process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

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43rd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...

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hkics150515

Supporting organisation Host Supporting organisation Independent Directors and Controlling Shareholders Around the World 15 May 2015 (Friday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law S ...

發布日期: 2015-04-29

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Jun-2015

I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...

發布日期: 2015-02-26

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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 ...

發布日期: 2015-02-03

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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 ...

發布日期: 2014-11-25

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Part 4

Communication with Shareholders: Encouraging participation by shareholders Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Communication with Shareholders: Encouraging parti ...

發布日期: 2014-06-11

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co-report-2013

Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

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Module D 20140430 upload

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發布日期: 2014-05-22

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07

SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...

發布日期: 2014-04-22

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rifec

1 By email and by post 10 April 2014 Our Ref.: C/RIF, M93951 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Offices 2 Tim M ...

發布日期: 2014-04-11

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comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

發布日期: 2014-02-27

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i2c_sme13

19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...

發布日期: 2013-08-20

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Mod B Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...

發布日期: 2013-03-08

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lpb

發布日期: 2013-03-08

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paib-board-diversity

By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...

發布日期: 2012-11-09

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techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

發布日期: 2012-10-09

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techwatch120

發布日期: 2012-10-09

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Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

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Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 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 ...

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FE June 2016 Paper I Panelists' Report_Final

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Panelists_Report_Module_B_(Jun_15)_Final

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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alert33a

1 Issue 33 (March 2020) Dear members, Financial reporting implications of coronavirus The current outbreak of coronavirus (COVID-19) has significantly affected entities and economic activity in Hong K ...

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DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

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AT-HK Law Sample Question_190327

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19092701 Language Cantonese Event name September Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your na ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF04301 Language Mandarin Event name 最新中國稅收政策 CPD hours 2.0 Competency Taxation Level 1 - Foundation Contact 2287 7381 for Payment & Enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF03101 Language Mandarin Event name 中國稅務規劃 CPD hours 1.5 Competency Taxation Level 1 - Foundation Contact 2287 7381 for Payment & Enrolment S ...

Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

發布日期: 2018-06-28

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The Hong Kong Institute of Chartered Secretaries

The Hong Kong Institute of Chartered Secretaries Supporting organisation Host Supporting organisation Seminar on "Happy 5.25th Birthday Cap 622" Date Monday, 3 June 2019 Time 2:00 p.m. – 5:0 ...

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Flyer_v11_pdf_190530111822

Supporting organisation Host Supporting organisation Seminar on "Happy 5.25th Birthday Cap 622" Date Monday, 3 June 2019 Time 2:00 p.m. – 5:00 p.m. Presenters Mrs. Karen Ho, Consultant, Comp ...

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sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

發布日期: 2012-11-19

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i2c_edla

17 February 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE D ...

發布日期: 2016-02-16

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update 254

i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...

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HKICPA HK - Chapter 1 - Capital vs Revenue

Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...

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update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

發布日期: 2019-03-25

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update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

發布日期: 2019-03-25

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MPS_C_PartII

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發布日期: 2019-01-10

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MPS_C_PartII

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 ...

發布日期: 2019-01-10

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DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

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Module B_Preseen_20182

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發布日期: 2018-08-02

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1139F_26 June 2018_edited

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

發布日期: 2018-06-27

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MPS_C_PartII

發布日期: 2017-11-07

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Mod_D_Part_II_Jun2017

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 purposes and s ...

發布日期: 2017-04-24

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ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

發布日期: 2017-04-20

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ETS-FE_20170330_Final

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發布日期: 2017-04-05

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satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2016-10-18

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pr-0826-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 5 September 2014) — A D ...

發布日期: 2014-09-05

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B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

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MPS_C_PartII

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MPS_C_PartII

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MPS_C_PartII

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Mod_D_Part_II_Jun2017

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dp_di

Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

發布日期: 2017-03-29

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2aatb2tc

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

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2aatb1212

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Basic Financial Ratio Analysis and Implication

1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...

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consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

發布日期: 2013-04-22

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techwatch117

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: 2012-07-11

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techwatch117

發布日期: 2012-07-11

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update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

發布日期: 2019-03-25

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D-15-1066F_DC order_edited

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

發布日期: 2018-06-20

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Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

發布日期: 2017-06-06

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ETS_Module B

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發布日期: 2017-05-15

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DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

發布日期: 2016-10-06

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Module B Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-02-01

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20150507_ETSI_A

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發布日期: 2015-05-08

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cgp-ic-rm-consultation

8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...

發布日期: 2014-09-17

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Module C_20140411

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...

發布日期: 2014-05-02

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Module B

發布日期: 2013-02-15

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i2c-iesba-2010-2012

8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

發布日期: 2010-04-12

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Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

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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 ...

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1278F_Reasons for decision_Redacted

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

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hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

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1tb2

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...

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Flyer_final_190626150641

Page 1 of 3 The Hong Kong Open-ended Fund Companies (OFCs) regime came into effect on 30 July 2018. It enables investment funds to be established in corporate form, in addition to the unit trust form, ...

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Flyer_final-v1_190627100606

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ab5

AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...

發布日期: 2019-03-25

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update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

發布日期: 2019-03-25

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MBIGandPICIGppt

PREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDFORFORFORHKICPAHKICPAHKICPAHKICPAHKICPAHKICPAI13 SEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBER2017 A ...

發布日期: 2017-09-05

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For_Participants_170913

發布日期: 2017-09-05

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sub_swp

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...

發布日期: 2014-03-12

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Disciplinary Orders

Disciplinary Order

發布日期: 2012-03-20

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

發布日期: 2019-03-25

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i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

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Module C (5th edition)_Part 2

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update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

發布日期: 2019-03-25

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hkfrs1revised

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...

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HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

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nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

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pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

發布日期: 2019-03-25

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pr-20171009-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-10-09

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pn900rev16

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update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

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update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

發布日期: 2019-03-25

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Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2016-09-12

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Module C Supplement 20162

發布日期: 2016-09-12

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Module C Supplement 20162

發布日期: 2016-09-12

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Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

發布日期: 2005-08-29

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DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

發布日期: 2005-08-03

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IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

發布日期: 2005-07-18

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IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

發布日期: 2005-07-18

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scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

發布日期: 2005-06-07

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scrutineer

發布日期: 2005-06-07

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LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

發布日期: 2005-04-29

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Bankruptcy2004_sign

1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...

發布日期: 2005-04-04

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Bankruptcy2004

-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...

發布日期: 2004-12-16

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060204

-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...

發布日期: 2004-06-11

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300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

發布日期: 2004-06-10

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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pr-20170710-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

發布日期: 2017-07-10

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dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

發布日期: 2011-09-09

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improve1113

Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2018-2020 Annual Improvements to HKFRSs Issued June 2020 ANNUAL IMPROVEMENTS TO HKFRSs 2018–2020 Copyright 2 COPYRIGHT Copyright ...

發布日期: 2020-06-29

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hkas20

Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...

發布日期: 2019-03-25

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1_102_Jan15

1.102 (Jan 2015) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council (the ...

發布日期: 2019-03-25

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1_102

1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...

發布日期: 2019-03-25

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Practising certificate examinations

1. Purpose 2. The candidate 3. Exemption 4. The examination 5. Examination assistance materials 6. Examination support 7. Examination results and post-examination service 8. Fees 9. Submission of regi ...

發布日期: 2018-10-25

rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

發布日期: 2018-10-18

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DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

發布日期: 2018-06-07

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D-14-1001C_DC order_12 Dec 2017_edited

IN T}us MATTER OF A Complaint made under Section 34 (IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the ...

發布日期: 2018-01-23

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DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

發布日期: 2017-08-08

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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 ...

發布日期: 2017-01-19

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RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

發布日期: 2016-12-20

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976r11_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...

發布日期: 2016-11-21

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976r11_SET_TeacherExpress_online

發布日期: 2016-11-21

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Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

發布日期: 2015-11-02

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Best_Written_Report

發布日期: 2015-11-02

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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 ...

發布日期: 2015-10-12

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techwatch156

發布日期: 2015-10-12

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order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

發布日期: 2015-09-14

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Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

發布日期: 2015-06-19

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3rd sem_finmgt

"CPAs for NGOs" social responsibility programme Seminar on Financial Management and External Reporting Presented by: Jacky Lai, Partner, Assurance Angel Chong, Senior Manager, Risk EY Date: ...

發布日期: 2014-10-16

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fund-companies

1 By email and by post 31 July 2014 Our Ref.: C/CF, M95680 Consultation on Open-ended Fund Companies Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Office ...

發布日期: 2014-08-01

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pr-0620-en

1 Dear Assignment/News/Business Editor The Future of Audit Regulation (HONG KONG, 20 June 2014) — The Hong Kong Institute of CPAs, the only statutory body for the accountancy profession in Hong Kong, ...

發布日期: 2014-06-20

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Part 1

The Board: Role, what it did during the year and how Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. The Board: Role, what it did during the year and how 6 A Guide on Better ...

發布日期: 2014-06-12

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Part 3

Accountability and Audit: Audit Committee -Rigorous and effective oversight Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Audit Committee -Rigoro ...

發布日期: 2014-06-11

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Module B 20140527 handouts

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發布日期: 2014-05-28

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發布日期: 2014-05-15

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past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

發布日期: 2013-11-18

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

發布日期: 2013-06-25

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techwatch103

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

發布日期: 2011-05-11

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techwatch103

發布日期: 2011-05-11

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Accounting & Auditing

Accounting & Auditing Technical Update on Accounting and Auditing Standards Presented by: Simon Riley Director, Standard Setting Event: 2012 SMP Symposium Venue : The Mira Hong Kong Date: 30 Novem ...

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0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

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rfi_sem

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ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

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FE (Dec 17) Paper II_Answer

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update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

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snap_IRBph2

IFRS Standards Exposure Draft April 2020 This Snapshot provides an overview of the Exposure Draft Interest Rate Benchmark Reform— Phase 2 published by the International Accounting Standards Board (Boa ...

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update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

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DC order_1182F_Redacted

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

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1278F_DC Order_Redacted

, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...

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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 ...

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Best written report 2021

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

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hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

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1_500rev_Oct 2019

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...

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Best written report 2021

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Best written report 2021

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Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

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Module A Supplement 20162

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Module A Supplement 20162

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update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

發布日期: 2019-03-25

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HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

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hkfrs2

Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

發布日期: 2019-03-25

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TF event (23

Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...

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TF event (23

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hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

發布日期: 2019-03-25

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hkas19_2011

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hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

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