dd_160729old

Dear members, The July dance dinner will be held on Friday, 29 July 2016 at 7:00 pm at 百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here ...

dd_150828

Dear members, The August dance dinner will be held on Friday, 28 August 2015 at 7:00 pm at SLADANCE (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). ...

dd_150724

Dear members, The July dance dinner will be held on Friday, 24 July 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...

dd_150424

Dear members, The April dance dinner will be held on Friday, 24 April at 7:00 pm at 百樂會at 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here fo ...

dd141017

Dear members, The October dance dinner will be held on Friday, 17 October 2014 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...

S090107A

Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...

S090107A

Continuing Professional Development (CPD) Programme Doing Business in Mainland China 7 Jan 2009 (Wed) (Programme Code: ) Speaker : Mr. Eugene P.C. Fung, CPA (Practising) Mr. Fung first crossed the bor ...

Take2 Health Limited_Take2 Prophecy_Tat Ming leaflet

: (852) 3613 0533 : info@take2.health Take2 Prophecy DNA(NGS: Next-generation Sequencing) DNA DNA2 1 Take2 Prophecy37 www.prophecy.health 「預早知•越早醫」幫您早期鼻咽癌篩查 Prophecy 我真的很愛我的舞台，我希望可 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19041501 Language Simplified Chinese Event name Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購2019年度中華人民共和國註冊會計師統一考試用書 Con ...

ETS_Module D_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

ETS_Module D_final

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CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

ETS_Module D_final

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Example Reports for Auditors and Companies

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...

bpubforsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

pub_form8&1&6

pub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Pu ...

bpub_form8&1&6

bpub_form8&1&6 Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ P ...

29

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2018 Tax BulletinTaxB 29 November 20181 2018 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

pr-20170713-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Awards 2017 invites entries Good corporate governance remains fundamental for Hong Kong and for the long-term sustainability of busines ...

i2c_inducement

15 September 2017 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 ...

Circular_GIG1703

The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...

Circular_GIG1612

The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...

QPCAC2017_Cover_Sheet_HK

Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2017 (HK) Written Report Cover Sheet (Submission deadline: 18 October 2017, before 12:00 noon) (Please complete in BLOC ...

Workshop Topics Module C Workshop 1 (December 2017)

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Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

MPS_D_PartII

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 ...

FE (Dec 17) Paper I_Answer

FE (Dec 17) Paper I_Answer Final Examination (December 2017 Session) – Paper I 1 of 12 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Changes in accounting policies or accounting estimates A ...

Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

Module C (Dec 17)_Answer

Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

FE (Dec 17) Paper I_Answer

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MPS_D_PartII

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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 ...

Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

update200

i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...

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 ...

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)”

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)” The Hong Kong Institute of Certified Public Accountants (HKICPA) and the Accounting ...

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

ed_20175

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

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gilman1202cny

太平家庭電器– 新年激賞精選Gemini 直立式風扇、型號:GTF20 負離子直立式風扇(原價:628) 1至23小時時間掣連搖控器設計體積：1110 (高) x 300 (闊) x 160 (深) mm 購買數量: _______ Gemini 電磁爐、型號:GIC288cookware 單頭電磁爐連邊爐鍋(2000w) (原價:448) 9段火力調校數碼顯示屏體積：58 (高) x 285 ( ...

070329e

1 Dear Assignment/News/Business Editor, Keep GST on the Table, says Hong Kong Institute of CPAs Other options are worth considering (HONG KONG, 29 March 2007) – The Hong Kong Institute of CPAs says th ...

061214e

1 Dear Assignment/News/Business Editor, Majority of Accountants Say Hong Kong has Fiscal Problems Split on Ways to Mend This (HONG KONG, 14 December 2006) — The majority of accountants in Hong Kong (7 ...

DTT_Final

Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Deloitte Touche Tohmatsu: Authorised Employer Deloitte Touche Tohmatsu, one of the Big Four firms, is also one of the ...

Supp_Submission_DTA_020905

1 2 September 2005 By email and by fax (2511 7414) (ada_sm_leung_lam@ird.gov.hk) Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36608 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road W ...

submissionsIFRIC_D16D17

Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...

Sanctions-Submission

3 June 2005 By fax (2295 3180) and by post Our Ref.: C/CFC, M35194 Ms. Kelly Wick Assistant Vice President Listing Division Hong Kong Exchanges and Clearing Limited 11/F., One International Finance Ce ...

Ltr B_A_B 2004 criteria _sign__030305

-1 -BY FAX AND BY POST (2865 6778) Your Ref.: C3/17(04) 3 March 2005 Our Ref.: C/IPC, M33457 Mr. Alan Lo, Financial Services Branch, The Financial Services and the Treasury Bureau, 18th Floor, Admiral ...

IFRIC_D9

-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 24 September 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH ...

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

Cover letter of AGM

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Cover letter of AGM

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Cover letter of AGM

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Cover letter of AGM

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hk-law

(Revised in Dec 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

hk-law-old

(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

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 ...

976r9_SET_TeacherExpress_online

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...

Module B (Dec 2017)_Question

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FE PI (Dec 2017) Panelists' Report_Final

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FE PI (Dec 2017) Panelists Report_Final

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Panelists_Report_Mod_D_(Jun_17)_Final

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JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

pr-20170914-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 / ...

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

Circular_GIG170304_OnCourse

Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...

Circular_GIG170304_ShortGame

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

pr-20160422-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

ed_ias16

IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

FE Dec 18 Paper IIQuestion

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CCH_ChristmasSales_171211

Christmas Sales of CCH’s Accounting Books for HKICPA members Exclusive Discount to HKICPA members is valid until 31 Dec. 2017 only PAYMENT OPTIONS YES ! I enclose a cheque for HK YES ! Please invoic ...

Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

Circular_GIG170517_edited

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

P293

Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...

Panelists_Report_Mod_A_(Dec_17)_Final_2

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Panelists_Report_Mod_A_(Dec_17)_Final

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Workshop Topics Module B Workshop 1 (December 2017)

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Panelists_Report_Mod_A_(Dec_17)_Final

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Panelists_Report_Mod_A_(Dec_17)_Final_1

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Panelists_Report_Mod_A_(Jun_17)_Final

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Panelists_Report_Mod_C_(Jun_17)_Final

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Panelists_Report_Mod_B_(Dec_17)_Final

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e-resources

New e-Resources (May 2018) New ebooks Title : Multinational Companies in China : Navigating the Eight Common Management Pitfalls Author(s): Xin Guo and Frank T. Gallo Publisher: Emerald Year: 2017 Cal ...

Cir2017_CPA Practices_flyer

Group Insurance Program for Member Practices 2017/2018 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Bookingform_ns_2017

National Day Celebration Dinner Wednesday, 20 September 2017 NEWSPAPER SUPPLEMENT BOOKING FORM (Please return by 14 September 2017) To: Finance & Operations Department, Hong Kong Institute of CPAs ...

i2c_ifrs13rfi

Page 1 of 1 1 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Request for Information Post-implementation Review – IFRS 13 Fair Valu ...

Written_Report_Submission_Guidelines_HK

Hong Kong Institute of CPAs – All Copyright Reserved 1 Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2017 (HK) Submission Guidelines for Written Report (Submission d ...

Cir2016_CPA Practices_flyer

Group Insurance Program for Member Practices 2016/2017 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Inside Business

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Post event, for eCir

Financial Controllership Programme 2016 Congratulations to the 27 graduates who have successfully completed the programme. The first of its kind, the Institute's Financial Controllership Programme ...

Workshop Topics Module D Workshop 2 (December 2017)

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Workshop Topics Module C Workshop 2 (December 2017)

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Workshop Topics Module B Workshop 2 (December 2017)

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candidate7-cm

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pr-20170621-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 / ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...