hksa22015
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
01_08
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
08hksa22015
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
01_08
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
ifac-s-m-practices-forum
The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...
Module B (Jun 2013) Workshop 1
Module B (Jun 2013) Workshop 1 Student Notes Module B (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presenta ...
Module B (Jun 2013) Workshop 1_1
Module B (Jun 2013) Workshop 1_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
bc_bcdgi
Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...
3tb6
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...
update167
i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...
Full_proposal2017-18
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
Full_proposal2017-18_1
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
fee-schedule-2011
Fee Schedule For Sessions offered in year 20 11 First Registration 450 450450 a: A one : A one: A one : A one -off fee payable only at the off fee payable only at the off fee payable only at the off f ...
HKMA-SPMIC3_attach
Supervisory Policy Manual IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance Consultation 1 This module should be read in conjunction with t ...
Budget Prpsls 2017-18__(submission)__170110_full set
Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...
i2c_law
9 June 2015 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 ...
1_304
HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
awardee-list
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
021 ipvoice_RIF Article - CMED
1 Jurisdiction in Cross-Border Insolvency and the Importance of Local Creditors Jose-Antonio Maurellet, Des Voeux Chambers Justin Ho, Temple Chambers Introduction In recent years, the Hong Kong Courts ...
paib-board-diversity
By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...
39th-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 39th Annual General Meeting held on Friday, 16 December 2011 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
ed-ifrs9efdate
August 2011 Exposure Draft ED/2011/3 Comments to be received by 21 October 2011 Mandatory Effective Date of IFRS 9Exposure Draft Mandatory Effective Date of IFRS 9 (proposed amendment to IFRS 9 (Novem ...
communique
4 October, 2010 The Second Asian-Oceanian Standard Setters Group Meeting -Communiqué -On 29 and 30 September 2010, the second meeting of the Asian-Oceanian Standard Setters Group (AOSSG) was held ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
pe-technical-bulletin
HKFRS Technical Bulletin HKFRS for Private Entities The countdown commences…HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP HKFRS for Private Ent ...
RI_submission
By email and by post 5 October 2009 Our Ref.: C/CFC, M65833 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Str ...
double_tax_agreement_030304
-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/TXM, M25975 3 March 2004 Permanent Secretary for Financial Services and the Treasury (Financial Services) Financial Services Branch, Financial Services a ...
iasb-ed5
By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...
030820e
-1 -To: News/Business Editor 20 August 2003 (For IMMEDIATE RELEASE) Proposals on asset disposals and discontinued operations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards ...
ir_amendment2001
-1 -BY FAX AND BY POST (Fax no. 2509 0775) Our Ref: C/ITC M14531 20 September 2002 Hon. Eric Li Ka-cheung, JP Chairman, Bills Committee on the Inland Revenue (No.2) Bill 2001, Legislative Council, Leg ...
Module B (Jun 13)_Answer
Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...
Module D (Dec 12)_Question
Module D (Dec 12)_Question Module D (December 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 ...
update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
Young Reporters Programme_2023
Article prepared by the winning team from Victoria Shanghai Academy Interviewees Jacky Chan is a relatively newer employee of KLN Group, who joined because of KLN’s ability to balance both the benefi ...
MPS_Module B_Part 1_Upload
You don't have access right to view the details. Please login.
MB (Dec 2011_After WS1)
MB (Dec 2011_After WS1) Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...
bc_mc
IFRS Practice Statement Exposure Draft ED/2021/6 Basis for Conclusions May 2021 Comments to be received by 23 November 2021 Management CommentaryBasis for Conclusions on Exposure Draft Management Comm ...
ed_assetchange
Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...
HKMA-SPMTME1_attach
1 HKSA’s comments on the HKMA’s proposed Supervisory Policy Manual (TM-E-1) – Supervision of E-banking 2.4 Regular independent assessments 2.4.3 As long as the assessor meets the above requirements on ...
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...
FE (Dec 15) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Dec 15) Paper II_Answer_1
You don't have access right to view the details. Please login.
sir20022
Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...
hksa540cfd
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Hong Kong Standard on Auditing 540 HKSA 540 Issued July 2009; revised July 2010 Effective for audits o ...
ed_partc
3 December 2014 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 DR ...
budget_proposals_2015-16_final_9
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
budget_proposals_2015-16_final_9.1.2015
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
7_Nov_2013_Module B_Case
You don't have access right to view the details. Please login.
sub-lr-change
1 By email (response@hkex.com.hk) and by post 9 October 2012 Our Ref.: C/CFC, M85418 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance ...
DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
ED-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
acc_DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
Budget Proposals 2015-16 (final revised) 9 1 2015_1
Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...
Budget Proposals 2015-16 (final revised) 9 1 2015
Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...
Budget Proposals 2015-16 (final) 8 1 2015
Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...
15Jul2021
1 Yannie Lau Fong Yan From: Margaret Chan Sent: 2021年7月15日星期四15:21 To: Group -All Staff Cc: Zoe Tsang Subject: The proposed regulatory reform --An Update Attachments: Survey and dedicated webpage on t ...
StudentsExpress_Oct2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...
240
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
5
Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...
news_8_161208
Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 8 ...
229
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...
976r6_SET_StudentExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...
sub-cc-co
28 July 2014 By Hand Our Ref.: C/PAIB, M95578 Mrs. Rose Webb Senior Executive Director, Competition Commission, Room 3601, 36/F Wu Chung House, 213, Queen's Road East, Wanchai, Hong Kong. Dear Mrs ...
Anonymous
1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...
mf_ex
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
questions to ask before joining a board
10 NACD Directorship May/June 2013 The Director’s Chair You are considering joining a company’s board. You reviewed the publicly available financial, legal, and business information; spoke with manage ...
t-c
Form R-7 (June 2019) TERMS AND CONDITIONS Please read the following information carefully before completing Form R-7 All applicants to and holders of the Insolvency Specialist Designation are subject ...
A1e
11 (e) Research and development expenditure under section 16B (i) Section 16B provides that research and development ("R&D") expenditure related to a trade, business or profession is ded ...
ITIG111119_Paul Chan speech
1 "Cloud Computing – perspectives of professional accountants". 19 November 2011 Good morning! IT Interest Group Chair Vincent, Distinguished speakers, Friends, Ladies & Gentlemen…… 1. I ...
ED-CreditRisk
Discussion Paper DP/2009/2 June 2009 Credit Risk in Liability Measurement Comments to be received by 1 September 2009Discussion Paper Credit Risk in Liability Measurement Comments to be received by 1 ...
appendix_3
PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) Appendix III -Release Letter to Prospective Purchaser /Investor /Len ...
ED7_Improving_Investments_in_Debt Instruments_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
ED7_Improving_Investments_in_Debt Instruments_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 January 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
it-20081122
IT Conference: From Gatekeepers to Strategic Partners – Leveraging IT to become CPAs of the Information Age Date Saturday, 22 November 2008 Time 9:00 am – 1:00 pm Venue Ballroom, The Mira Hong Kong Ho ...
it-20081122
IT Conference: From Gatekeepers to Strategic Partners – Leveraging IT to become CPAs of the Information Age Date Saturday, 22 November 2008 Time 9:00 am – 1:00 pm Venue Ballroom, The Mira Hong Kong Ho ...
IESBA-COE-Submission
By e-mail 17 October 2008 Our Ref.: C/EC International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. For ...
200704
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – April 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 April 2007. Members of the Committee pres ...
FRSCMS-Apr
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – April 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 April 2007. Members of the Committee pres ...
sas480
SAS 480 (August 01) 1 STATEMENT OF AUDITING STANDARDS 480 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective for audits of financial statements for periods beginning befo ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
Stella Chan 20-Aug-2004
."...;.'{1:.D 'li;:'-'i.\ By fax to 2865 6776 and by mail lu f.UG 30 f' ,,1\ 1\ 0' ' 4 S 20 August 2004 Technical Director (Financial Reporting) Hong Kong Society of A ...
code_submission_app
Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...
pii10
PIIB 10 February 2004 1 HKSA PII MASTER POLICY BULLETIN This Bulletin is prepared by Aon Hong Kong Limited and Windsor Professional Indemnity Insurance Limited, the appointed brokers of the HKSA Profe ...
SCCLR_II_appendixA
1 Appendix A Extract of HKSA responses to the HKEx Consultation Paper on Proposed Amendments to the Listing Rules relating to Corporate Governance Issues Introduction of “total assets test” and “turno ...
derivative
-1 -Our Ref.: C/CGP, M22398 30 September 2003 FSB (Derivative Action Consultation) Rooms 1801-4, Tower 1, Admiralty Centre, 18 Harcourt Road, Hong Kong. Attn: Division 1 Dear Sirs, Consultation on the ...
04c
Cover Story AUGUST 2003 THE HONG KONG ACCOUNTANT 35 HKSA’s advocacy action on the proposal for an equitable system of liability The Professional Risk Management Committee (PRMC) of the Hong Kong Socie ...
risk_management
Risk Management 54 THE HONG KONG ACCOUNTANT JUNE 2003 The Technical Bulletin was prompted by a recent first instance decision of a Scottish Court in the case of Royal Bank of Scotland v Bannerman John ...
ssap13-0208
The Hong Kong 64 ACCOUNTANT AUGUST 2002 TECHNICAL BRIEFING Investment property portfolios are a significant component of many corporate balance sheets, and with those portfolios potentially subject to ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
Ipsas14-15
BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...
Ipsas14-15
BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...
2mspir
Page 1 of 4 SUMMARY OF MEETING WITH A PREPARER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME ...
3mspir
Page 1 of 5 SUMMARY OF MEETING WITH A SMALL AND MEDIUM-SIZED PRACTITIONER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financi ...