Module A (Jun 12)_Questions
Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module A (Dec 2011)_Question
Module A (Dec 2011)_Question Module A (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...
Module B (May 10)_Answer
Module B (May 10)_Answer Module B (May 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Members of the Managers’ Meeting From: Tommy Chan, Chief Accountant Date: ...
Module D (Jun 12)_Question
Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
e-Learning & F2F (Apr2017)v2
e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...
Module B (Jun 15)_Question
Module B (Jun 15)_Question Module B (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
g_pm
Page 1 of 7 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Practising Members of the Hong Kong Institute of Certified Public Accountants ...
FE (Dec 2014)_Panelists Report_Paper II_Final
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ofcr
1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
Exam Technique Seminar_Module B
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ttsq2
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq2old
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
techwatch42
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
ps_disclosure
Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...
BCUCC19
Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update080
i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...
170207I
Want to improve your tennis skills? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
s160808as
HKICPA seminar: PRC Tax on Offshore Indirect Equity Transfer – Experience Sharing Program Code: S160808AS Back in 2009, the PRC tax authority demonstrated its strong determination to combat avoidance ...
160322I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
160322Iold
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
jazz_jan
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
tfp150413s
HKICPA seminar: Long-awaited Changes Availed for Overseas Indirect Equity Transfer Programme Code: TFP150413S Public Notice 7 opens the Chinese tax net wider to capture not only offshore indirect equi ...
Photography Practice Sessions_April-June 2015_FULL
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...
130614
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
hp_jan
Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...
20121119_ModuleA_Case
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Cir_TTC1209_v3
CPA Table Tennis Competition 2012 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 7 October 2012 9:30am – 1:30pm Second match day: 14 October 2012 11:00am ...
Kuoni_scheme1000
歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...
nov
Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...
oct
Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...
out_sep
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_aug
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
jul_dance_out
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_apr
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_mar
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_feb
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...
Exposure Draft 2009
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...
handbook_April09
Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...
handbook
Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...
update109
i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...
rfi_ag5
5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...
snp_FICE
Financial Instruments with Characteristics of Equity Amendments to IAS 32, IFRS 7 and IAS 1 The IASB’s objectives The IASB aims: • to improve the information a company provides in its financial statem ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
Mod C LO
Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...
techwatch89
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 ...
techwatch89
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 ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
1412Paper 3 Appendix A
IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...
sublog12
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...
logjan20
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...
logsub05
Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...
3fice
1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...
PanelistsReportModAJun18Final
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esgs-apr-may
1064r4_20160307 HKICPA’s ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting ...
Flyer_GIG150117
Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...
Circular_minibridge_140322
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
tueqc03
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
Circular_3rdMBT
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
s130607f
Risk and Innovation (CIMA/HKICPA Joint Seminar) Programme Code: S130607F Embracing innovation while understanding and managing risk leads to long-term business growth. Companies that get this balance ...
Circular
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_GIG111219
Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...
s111107f
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
Circular_BRIG110924
Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...
ttp
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
Accounting Series - Financial Instruments (Jul-Sep)_v2
Accounting Series - Financial Instruments (Jul-Sep)_v2 1233_20170609 Topic/Programme code Date and Time Speakers * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions ...
e-Learning & F2F (Apr2017)
e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...
Panelists_Report_Mod_A_(Jun_18)_Final
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5spa
INTERNAL 1 HKAB’s Comments on IASB Consultation on Exposure Draft ED/2021/7 – Subsidiaries without Public Accountability: Disclosures IASB Question HKAB’s Comments Question 1 — Objective Paragraph 1 o ...
Exposure Draft 2024
Date Title 19 September 2024 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Guarantees Issued on Obligations of Other Entities Recognition of Revenue f ...
Arrangement on your current QP module(s) enrolment in the December 2020 Session
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Reminder
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ACL
Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...
i2c_ias7
23 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 7) Commen ...
ADV-FORM2013
P:\E&T\Aoet(TC)\E-newsletter\Advertisement\.doc Prospective CPA (Advertisement Order Form) To: Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House, 213 Queen’s Road East, Wanc ...
form-r7-checklist
Form R-7 (June 2012) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Application for the Insolvency Specialist Designation Checklist for applicants Please note that the processing of an applicatio ...
c-2-routes
Comparison of 2 routes to the Insolvency Specialist Designation ("SD") SQ (Insolvency) and 8 years' experience SQ (Insolvency) and 3 years' experience (senior position) Membership of ...
FSIG090910_form
Financial Service Interest Group (FSIG) Lunch Seminar Prognosis of the Financial Tsunami -Pitfalls, Responses and Outlook Enrollmentt Form Operation & Finance Department, Hong Kong Institute of CP ...
2009
DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...
2009
DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
calendar
JULY 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fu ...
calendar
October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...
calendar
February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...
calendar
October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...
rd_inv2211
15 December 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 22 January 2024 IASB EXPOSURE DRAFT Financial Instruments with Characteristics of E ...
rd_inv2211
15 December 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 22 January 2024 IASB EXPOSURE DRAFT Financial Instruments with Characteristics of E ...
budget_proposal_08_09
Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
Financial Reporting - commonly asked technical questions (Standards currently effective)
HKAS 7 HKAS 7 Statement of Cash Flows
Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
HKAS 7 HKAS 7 Statement of Cash Flows
HKICPA Eng Annual Report 2023
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HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
i110215
Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...
ymsc101020-map
Oyster Bar at The Racing Club 7 & 8/F., Member Stand II & III, Happy Valley Racecourse, Happy Valley, Hong Kong (via “Members Main Entrance” and use lift no. 7 -10) Location Map