D10_I2C

1 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE: DRAFT INTERPRETATION D10 LIABILITIES ARISING FROM PARTICIPATING IN A SPECIF ...

D9_I2C

16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...

I2C-D9

16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...

D7_D8_I2C

9 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D7 SCOPE OF SIC-12 CONSOLIDATION—SPECIAL PURPOSE ENTITIES, A ...

D6 I2C

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

BC-i2c

5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 3 BUSINESS COMBINATIONS – COMBINATIONS BY CONTRACT ALONE ...

IAS19-i2c

5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS – ACTUARIAL GAINS AND LOSSES, GROUP ...

D5-I2C

18 March 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D5, APPLYING IAS 29 F ...

D2_I2C

9 September 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D2, CHANGES IN DEC ...

ED-IAS39mh-i2c

1 30 August 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: "PROPOSED AMENDMENTS TO IAS 39 FINANC ...

ED04-i2c

30 July 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 4: “DISPOSAL OF NON-CURRENT ASSETS AND PRES ...

operations_and_preface

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT ON • PROPOSED TERMS OF REFERENCE OF THE IAASB • PROPOSED PREFACE TO THE INTERNATIONAL STANDARDS ON QUALITY ...

operations_and_preface

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT ON • PROPOSED TERMS OF REFERENCE OF THE IAASB • PROPOSED PREFACE TO THE INTERNATIONAL STANDARDS ON QUALITY ...

ED1_invitationtocomment

5 August 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 1: “FIRST-TIME APPLICATION OF INTERNATIONA ...

D3&D4_I2C

D3&D4_I2C 21 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D3, ...

swp05

SECTION I: REQUEST FOR COMMENTS Strategic Drivers, Themes and Actions 1. Do you agree with the IESBA’s Proposed Strategic Drivers (see pp.9-13)? Agreed to align the standards globally and applicable ...

tb12

HONG KONG SOCIETY OF ACCOUNTANTS TaxB 12 5 July 2002 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 20021 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEP ...

CG_HKEX_consultation_on_INEDs_Dec17_online

1 By email (response@hkex.com.hk) and by hand 13 December 2017 Our Ref.: C/CG, BH38521 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...

ifric-d06

IFRIC DRAFT INTERPRETATION D6 Multi-employer Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 9 July 2004IFRIC Draft Interpretation D6 Multi-employer ...

C_WK1_Guidance Notes (Dec10)_1

C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

C_WK1_Guidance Notes (Dec10)

C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

01_04

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

04hksqc1cfd

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

01_04

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

update088

i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...

hk(sic)-int 12

Consolidation — Special Purpose Entities HK(SIC)-Int 12 Issued March 2004Revised June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 12 This HK(S ...

1_602

Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...

psi-bills-2

21 December 2011 By email (yhcheung@legco.gov.hk) and by post Our Ref.: C/CFC, M80858 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...

0702-28-10

Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

DP-EquitySubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

DP-Equity_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

FE_graduates

QP Graduates – December 2007 Session The Institute is pleased to announce that 653 QP candidates successfully completed the Qualification Programme in the December 2007 Session. The list of graduates ...

FE_graduates

QP Graduates – December 2007 Session The Institute is pleased to announce that 653 QP candidates successfully completed the Qualification Programme in the December 2007 Session. The list of graduates ...

060427HKEx

27 April 2006 Our Ref.: C/CFC, M40908 Corporate Communications Department Re: Discussion Paper on GEM Hong Kong Exchanges and Clearing Limited 12/F., One International Finance Centre 1 Harbour View St ...

1_602

Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...

DP_SME

-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

QP_Graduation_Aplus-Jun2022_update

LAU Ka Man LAU Ka Yi LAU Kwun Yu LAU Po Yu LAU Sing Yi LAU Tsz Chung LAU Wai To LAU Wai Tung LAU Yu Wing LAU Yuen Shan LAW Ho Ming LAW Ka Lok LAW Nok LAW Ping Keung LEE Chi Yuen LEE Chuen Pik LEE Chun ...

20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

EDofSection290and291

5 January 2007 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 O ...

ag1

Preparation and Presentation of Accounts from Incomplete Records Accounting Guideline 1 AG 1 Issued March 1984Revised September 2022 PREPARATION AND PRESENTATION OF ACCOUNTS FROM INCOMPLETE RECORDS C ...

sub_ifrs9

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

ed_bplan

Exposure Draft ED/2013/4 March 2013 Comments to be received by 25 July 2013 Defined Benefit Plans: Employee Contributions Proposed amendments to IAS 19Defined Benefit Plans: Employee Contributions (Pr ...

psi-submission-200710

1 By email and by post 20 July 2010 Our Ref.: C/CFC, M71621 Division 2, Financial Services Branch Financial Services and the Treasury Bureau 18/F Tower 1 Admiralty Centres 18 Harcourt Road Hong Kong D ...

06_RIFEC ORO liaison mtg 2014 (notes)_final

06_RIFEC ORO liaison mtg 2014 (notes)_final Notes of Meeting between the Restructuring and Insolvency Faculty Executive Committee and the Official Receiver's Office, held on 9 December 2014 at 3:0 ...

FE (Jun 17) Paper II_Answer

You don't have access right to view the details. Please login.

FE (Dec 15) Paper I_Answer_1

You don't have access right to view the details. Please login.

FE (Dec 15) Paper I_Answer

You don't have access right to view the details. Please login.

Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Best written reports 2018_PRC

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

update192

i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

code_of_ethics

To: HKSA members All other interested parties Exposure Draft of Proposed HKSA Code of Ethics Comments to be received by 15 December 2002 Issued by the Council, Hong Kong Society of Accountants The Hon ...

update163

i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...

HKICPA SSG Scholarship 2019-2020 website

SchoolNameAberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Cheng Wai Fung 鄭煒豐Assembly of God Hebron Secondary School 神召會康樂中學Fung Yee Man 馮綺雯Assembly of God Hebron Secondary School 神召會康樂中學He Siting 何斯 ...

sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

cl5s

T852 2233 7000 F 852 2110 0171 31/F, One Island South, 2 Heung Yip Road, Wong Chuk Hang, Hong Kong www.pacificbasin.com Pacific Basin Shipping Limited 13 June 2022 Standard Setting Department Hong Kon ...

Understanding the Usage of Robotic Processing Automation (RPA) to Eliminate Repetitive Manual Computer/System Operations

Understanding the Usage of Robotic Processing Automation (RPA) to Eliminate Repetitive Manual Computer/System Operations Read their conversations about their experience adopting robotic processing aut ...

A Varied Vocation

Cynthia Li, Financial Controller of luxury fashion retail brand Marie France Van Damme, has taken the scenic route to the top

pr-20180205_E

1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...

tipsforasmoothpracticereview

Tips for a smooth practice review Has your practice been subjected to a practice review? If not, are you concerned about receiving a letter from the Institute’s Quality Assurance Department notifying ...

s151207s

HKICPA seminar: Cross-border e-commerce Strategy in China: Challenges and Opportunities Programme Code: S151207S China's trade with foreign countries has been growing rapidly. Nowadays, many consu ...

esgs-aug

1064r1_20150716 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...

order-reason-1205

Proceedings No.: D-12-0690H 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 Com ...

cost_cutting

HOW TO SAVE YOUR CORPORATE EXPENSES WITHOUT TRIMMING STAFF Richard is a career cost reduction professional with 30 years practicing experience. Prior to his consulting practice, he worked for a number ...

w120420s

Standard Costing vs Activity Based Costing Programme Code: W120420S Costing is not simply a case of collecting costs in accounting buckets and just summarizing them, nor does it need to be so complex ...

ed-ifrs-1-amend

August 2010 Exposure Draft ED/2010/10 Comments to be received by 27 October 2010 Removal of Fixed Dates for First-time Adopters Proposed amendments to IFRS 1Exposure Draft Removal of Fixed Dates for F ...

CL

Careers & development Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Golden rules of writing well to prepare. You have to print it on off ...

CL

62 August 2008 accountancymagazine.com Careers & Lifestyle Communication skills Ask any senior executive what they think makes an effective finance professional and they will talk about the themes ...

Submission_ias32ias1

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 26 October 2006 IAS 32 and IAS 1 Amendments International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear ...

FredMa

Speech by the Honourable Frederick S. Ma, JP Secretary for Financial Services and the Treasury at Hong Kong Institute of Certified Public Accountants Award and Graduation Ceremony 2006 12 September 20 ...

Staying in Control (clean 25

Staying in Control (clean 25414)

Staying in Control (clean 25414) 1 Staying in Control The HKICPA's PAIB forum provided invaluable advice about the role of internal controls and audit committees under new disclosure rules Over th ...

Communication

COMMUNICATION: THE THREE PILLARS It is challenging for CPAs to make themselves heard in today’s blizzard of over-communication. To succeed, you will need to write effective proposals, reports, emails ...

Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

06p2

1 Paper 2 Measurement of coverage units under IFRS 17:B119 and the determination of the relative weighting of the benefits provided by insurance coverage and investment-return service or by insurance ...

Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

hksqc1

Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...

ed_ex

IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...

i110111

The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...

update215

i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

auditing_annex1_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生，就中国在新的中国审计准则与国际审计准 ...

pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

Module_B_Supplement_20182

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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

Module_B_Supplement_20182

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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

CPAA

CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...

cp-regulation-sponsors

By email (sponsors@sfc.hk) and by post 27 July 2012 Our Ref.: C/CFC, M84357 Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Re: Consultation paper on the r ...

Submission_IASB_ED_SME

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

CO_Rewrite0707

1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...

CO_Rewrite0707

1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...

CO_Rewrite0707

1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...

AML & BO consultns (AML submn, clean) 13317

AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...

AML & BO consultns (AML submn, clean) 13

AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...

update262

i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...

sub-insolvency-law

25 July 2013 By email and by post Our Ref.: C/RIFEC, M90047 Division 4 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Consultatio ...

eddp_hk

Business Combinations Business Combinations under Common Control Education Session Education Session Agenda Agenda Paper 02A Paper 02A Paper 02A Ernest LeeErnest Lee Ernest Lee Ernest Lee , Hong Kong ...