AGM Booklet

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iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

update270

i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

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HKICPA enrolment form

20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...

eapp-oct-dec2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...

consultancy-feb-may

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 ...

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 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/HKIA ...

EXCEL enrolment form (Spring)

EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...

HKICPA enrolment form (Jul 2015 - Jun 2016)

HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...

HKICPA enrolment form (Sep 2016-Sep 2017)

HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

Module A 6th Edition Learning Pack_Part 2

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

COEAtrr

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2023 Technology-related Revisions to the Code TECHNOLOGY-RELATED REVISIONS TO THE CODE Copyright 2 COE (July 2023) COPY ...

Module A (5th edition)_Part 2

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2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052001 Language Mandarin Event name Joint seminar with HKCEA FAASC: Impacts of Greater Bay Area development on accounting professionals 大灣區發展對財會 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19082901 Language Mandarin Event name Study tour to Greater Bay Area cities – Foshan, Jiangmen and Zhaoqing 粵港澳大灣區訪問團 – 佛山 ‧ 江門 ‧ 肇慶 CPD hours 6.0 ...

eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

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 ...

QP Syllabus

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

QP Syllabus

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

Enhanced QP Syllabus _new_ 20161_1

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

Enhanced QP Syllabus _new_ 20161

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

registration-form

Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

registration-form_141028

Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

registration-form_201503

Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

acca-app-regform-mar

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

jes-af-nov

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

qp-RF-Jun09

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

ACCA-AppRegForm-Mar09v2

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

qp_reg_form_Feb09

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

qp_reg_form0811

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

ACCA_AppReg_Form

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...

2.0 Student Registration

Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...

qp_reg_form0806

Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...

2

Section 1 Personal Particular Title (Tick “” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nation ...

Application for Registration_ACCA_ Form

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...

Application for Registration with cover

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

Re-application Form (Change Entry Route)

Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

temp-Application_for_Registration(ACCA)

temp-Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...

Application_for_Registration(ACCA)

Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Appli ...

Enhanced QP Syllabus (new) 20161

Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...

Enhanced QP Syllabus (new) 20161_1

Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...

insol-2010-report

1 INSOL International G Membership Report 2010 End of Year Report To: The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities in 2010. M ...

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

AGM booklet

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MPS_B_PartI

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MPS_B_PartI

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 ...

MPS_B_PartI

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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

newbooks-aug

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

registration-form-nov

'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19120902 Language Cantonese Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants 為會計師舉辦的打擊清洗黑錢及恐怖分子資金籌集講座 E ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19121301 Language English Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants (rerun) 為會計師舉辦的打擊清洗黑錢及恐怖分子資金 ...

BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

techwatch157

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 ...

techwatch157

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 ...

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 ...

techwatch44

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 ...

Janet_SSG Analysing Financial 2015 (L1)

Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...

techwatch64

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 Spotli ...

techwatch64

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 Spotli ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

Quality assurance department report 2020

QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

MPS_Module A_Part 2

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Financial Statements

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Financial Statements

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ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

20121025_ModuleB_PartII

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aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

Module 10

Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...