PR_20220713_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 13 July 2022) The Hong Kong Institute of Certified Public Accountants ha ...

1412Paper 3

Page 1 of 2 Paper 3 – Local Submission: Contract Boundary Potential implementation question 1. We note in Paragraph 22 to 24 "Determining the boundary of an insurance contact" in Sept IASB T ...

587th_180920

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

pubforsale_coursenotes_Jan19

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 8 Jan 2018 Ove ...

MPS_Flyer_20182

Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...

AppForm_MPS_Dec18

Application Form Module Preparation Seminars on QP Modules (December 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...

ms_tap

Page 1 of 2 SUMMARY OF MEETING OF THE TAXATION ADVISORY PANEL IASB Exposure Draft ED/2019/5 Deferred tax related to assets and liabilities arising from a single transaction (Proposed amendments to IAS ...

PR_20200722_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 22 July 2020) The Hong Kong Institute of Certified Public Accountants ha ...

Timeline of auditor regulation development in Hong Kong

Timeline of auditor regulation development in Hong Kong Year /Date Event 2003 HKICPA introduced the idea of setting up the Financial Reporting Council (FRC) to take responsibility for investigations i ...

PR_20211124_EN

1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (practising) (HONG KONG, 24 November 2021) The Hong Kong Institute of Ce ...

PR_20181024_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 24 October 2018) A Disciplinary ...

PR_20191224_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 24 December 2019) A Disciplinary Committee of ...

1500P_13052021_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 13 May 2021) A Disciplinary Committee of the Hong Kong In ...

PR_20190125_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 25 January 2019) A Disciplina ...

PR_20210629_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 29 June 2021) A Disciplinary Committee of the Hong Kong I ...

1538F_21Jan2021_Reasons for decision_Redacted

4 FINDINGS OF THE DISCIPLINARY COMMITTEE First Complaint 23. The First Complaint concerns audit irregularities relating to assets and liabilities held for distribution to owners and discontinued opera ...

Peninsula 2023 Christmas Offer

2023 Peninsula Boutique -Christmas CollectionItemProduct CodeProduct ImageBest Before DateGift Box DimensionCase PackRetail PriceCorporate DiscountDiscountedUnit PriceOrder QuantitySuggested Paper Bag ...

PR_1402P_Eng_R

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 17 October 2023) A Disciplinary Committee of the Hong Kon ...

CM_Accounting and Business Management Online Quiz 2024_Eng_Details

HKICPA Experiential Learning Activity Series 2023/24: Accounting and Business Management Online Quiz Competition Details 1. Target -all Secondary 4 to 6 students 2. Rules -The quiz will be conducted o ...

i2c_570

27 April 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...

PR_1402P_Eng

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 17 October 2023) A Disciplinary Committee of the Hong Kon ...

update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

PTI Flyer

Join Our 8 Million Learners from 150 CountriesSpecial Offer to HKICPA Members /Student Members/Staff35% OFF(Now till 17 Dec , 23)15% OFF (18 Dec , 23 –17 Jan , 24)Intro to AI /Data Analytics /Cyber Se ...

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

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 ...

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 ...

5gfitc

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 April 2018December 2021 This Circular is intended for general guidance only. The This Circular is inten ...

ED-ManagementCommentary

Exposure Draft ED/2009/6 June 2009 Management Commentary Comments to be received by 1 March 2010Exposure Draft MANAGEMENT COMMENTARY Comments to be received by 1 March 2010 ED/2009/6This exposure draf ...

memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

memorandum_20041209

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

sa55022

RELATED PARTIES Copyright 1 Related Parties Hong Kong Standard on Auditing 550 HKSA 550 Issued July 2009; revised July 2010, May 2013, February 2015, December 2021, May 2022, March 2023, January 2024 ...

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

F110524

Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...

d-01

IFRIC DRAFT INTERPRETATION D1 EMISSION RIGHTS INVITATION TO COMMENT The International Accounting Standards Board’s International Financial Reporting Interpretations Committee (IFRIC) has issued its fi ...

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

3clr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Report of ...

...