![update030](/images/search_icon_pdf.gif)
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
![comparison_ Dec12](/images/search_icon_pdf.gif)
comparison_ Dec12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![comparison_jun12](/images/search_icon_pdf.gif)
comparison_jun12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![techwatch116](/images/search_icon_pdf.gif)
techwatch116
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 ...
![lpd_pdf](/images/search_icon_pdf.gif)
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
![lpd](/images/search_icon_pdf.gif)
lpd
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...
![comparison_ dec11](/images/search_icon_pdf.gif)
comparison_ dec11
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
![comparison-30june](/images/search_icon_pdf.gif)
comparison-30june
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
![ct-jan](/images/search_icon_pdf.gif)
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ct-jan](/images/search_icon_pdf.gif)
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![ct-jan-2010](/images/search_icon_pdf.gif)
ct-jan-2010
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
![techwatch90_pdf](/images/search_icon_pdf.gif)
techwatch90
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 ...
![techwatch90](/images/search_icon_pdf.gif)
techwatch90
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 ...
![techwatch87_pdf](/images/search_icon_pdf.gif)
techwatch87
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 ...
![techwatch87](/images/search_icon_pdf.gif)
techwatch87
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 ...
![sas150](/images/search_icon_pdf.gif)
sas150
SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...
![Module D (Jun 2017)_Answer](/images/search_icon_pdf.gif)
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
![COVID-19_Pandemic_Survey_for_PAIBs](/images/search_icon_pdf.gif)
COVID-19_Pandemic_Survey_for_PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
![COVID-19_Pandemic_Survey_for_PAIBs](/images/search_icon_pdf.gif)
COVID-19_Pandemic_Survey_for_PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
![COVID-19 Pandemic Survey for PAIBs](/images/search_icon_pdf.gif)
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
![pps](/images/search_icon_pdf.gif)
pps
Invitation to Comment on IAASB Exposure Draft Proposed ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Presented by: Grace Lau HKICPA Standard Sett ...
![COVID-19 Pandemic Survey for PAIBs](/images/search_icon_pdf.gif)
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
![edimprov5](/images/search_icon_pdf.gif)
edimprov5
May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...
![Module A (Jun 2013) Workshop 1](/images/search_icon_pdf.gif)
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
![List of individuals, groups, undertakings and entities (Eng)](/images/search_icon_pdf.gif)
List of individuals, groups, undertakings and entities (Eng)
List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...
![ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English](/images/search_icon_pdf.gif)
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...
![List of individuals, groups, undertakings and entities (Chi)](/images/search_icon_pdf.gif)
List of individuals, groups, undertakings and entities (Chi)
List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁(伊黎伊斯蘭國及基地組織)規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...
![UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1](/images/search_icon_pdf.gif)
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1
Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...
![IASB-ED04](/images/search_icon_pdf.gif)
IASB-ED04
Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...
![Easy Store_Product List till Dec](/images/search_icon_pdf.gif)
Easy Store_Product List till Dec
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2023
Date of submissions Subject 29 September 2023 Consultation on the introduction of patent box tax incentive in Hong Kong 6 June 2023 Consultation on refinements to Hong Kong’s Foreign-sourced Income Ex ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2022
Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Past Events (2018)
Past Events (2018) Date Topic Nature of activity 27 Nov 2018 Robotic process automation and how it can help in forensics Seminar 24 Oct 2018 Joint RIF-ForensIG event: Update on Data Protection and Cyb ...
![Floorplan_20160921](/images/search_icon_pdf.gif)
Floorplan_20160921
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
![Floorplan](/images/search_icon_pdf.gif)
Floorplan
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
![BRIGE_practice schedule_1601](/images/search_icon_pdf.gif)
BRIGE_practice schedule_1601
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
![BRIGE_practice schedule_1510](/images/search_icon_pdf.gif)
BRIGE_practice schedule_1510
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
![Ms Janice Hou](/images/search_icon_pdf.gif)
Ms. Janice Hou
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker Founder and Education & Developmental Consultant, Whole Child Education Center, B.A. (Psychol ...
![Dr](/images/search_icon_pdf.gif)
Dr
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker . Cecilia Lam Registered Educational and Developmental Psychologist . Cecilia Lam is a Registered ...
![Dr Cecilia Lam](/images/search_icon_pdf.gif)
Dr. Cecilia Lam
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker Registered Educational and Developmental Psychologist is a Registered Educational and Developmen ...
![nd_newspapersupplement_1](/images/search_icon_pdf.gif)
nd_newspapersupplement_1
Dear members and member practices, Newspaper supplements for the 66th National Day celebration To celebrate the 66th anniversary of the founding of the People’s Republic of China, two newspaper supple ...
![nd_newspapersupplement](/images/search_icon_pdf.gif)
nd_newspapersupplement
Dear members and member practices, Newspaper supplements for the 66th National Day celebration To celebrate the 66th anniversary of the founding of the People’s Republic of China, two newspaper supple ...
![BMIG_1504practice schedule](/images/search_icon_pdf.gif)
BMIG_1504practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 10 April (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 April (Fr ...
![floorplan](/images/search_icon_pdf.gif)
floorplan
VIP Room Built-in Projection Screen Video Camera Nathan Road (Kowloon Park View) Kimberley Road Lift Lift Lift Lift Lift To Service Lift The Mira Hong Kong The Ballroom One-Four, 18/F HKICPA – 2014 SM ...
![National Day Dinner_Floor plan](/images/search_icon_pdf.gif)
National Day Dinner_Floor plan
National Day Celebration Dinner 2014 香港會計界慶祝六十五周年國慶聯歡晚會Monday, 22 September 2014 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 21 ...
![Web_Unicon_2014](/images/search_icon_pdf.gif)
Web_Unicon_2014
Unicon Pro Shop is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 20% discount from the listed prices for all services (except Automobi ...
![practice schedule_1407](/images/search_icon_pdf.gif)
practice schedule_1407
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Outstanding BAFS students awards
The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examination who have achieved an excellent result in Hong Kong Diploma of Secondary Education (HKDSE) examination for the ...
![Web_bma](/images/search_icon_pdf.gif)
Web_bma
bma Catering Management Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 10% discount at Loyal Dining, Shanghai Lo, Tonno Kitc ...
![LEQ121112_schedule](/images/search_icon_pdf.gif)
LEQ121112_schedule
Qigong class (LEQ121112) Dates: Monday, 12 November 2012 -18 February 2013 (Except 24, 31 December and 11 February 2013) Venue: Badminton Court, Indian Recreation Club (“IRC”) 63, Caroline Hill Road, ...
![practice schedule_1207](/images/search_icon_pdf.gif)
practice schedule_1207
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Exposure Draft of Offsetting Financial Assets and Financial Liabilities
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Exposure Draft of Offsetting Financial Assets and Financial Liabilities
![spring_dinner_replyslip](/images/search_icon_pdf.gif)
spring_dinner_replyslip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Exposure Draft of Revenue from Contracts with Customers
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment letters
Comment letters IASB Exposure Draft of Revenue from Contracts with Customers
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment Letters
Comment Letters IASB Exposure Draft of Measurement of Liabilities in IAS 37
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment Letters
Comment Letters IASB Exposure Draft of Measurement of Liabilities in IAS 37
![BMIG_practice schedule_May 10](/images/search_icon_pdf.gif)
BMIG_practice schedule_May 10
Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 14 May (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Hong Kong Park Sports Centre 28 May (Fri) 9:00 – 11:0 ...
![BRIGE_practice schedule_May 10](/images/search_icon_pdf.gif)
BRIGE_practice schedule_May 10
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 4 May (Tue) 7:00 – 10:30 p.m. HKICPA, 27/F., Member’s Lounge 12 May (Wed) 15 May (Sat) 2:00 – 8:00 p.m. 20 M ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment Letters
Comment Letters Questions Raised by IASB-US FASB Financial Crisis Advisory Group
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Comment Letters
Comment Letters Questions Raised by IASB-US FASB Financial Crisis Advisory Group
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
![030924iig](/images/search_icon_pdf.gif)
030924iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![030924iig](/images/search_icon_pdf.gif)
030924iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![030924iig](/images/search_icon_pdf.gif)
030924iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![spring-dinner-reply-slip](/images/search_icon_doc.gif)
spring-dinner-reply-slip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
![Enrolment Form](/images/search_icon_doc.gif)
Enrolment Form
HKICPA Experiential Learning Activity Series 2023/24Accounting and Business Management Online Quiz CompetitionEnrolment Form*Please submit the completed enrolment form for students on the webpage or e ...
![Update 298](/images/search_icon_pdf.gif)
Update 298
Update No. 298 (Issued 24 July 2023) 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. Revis ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...
![hkifricint 14](/images/search_icon_pdf.gif)
hk(ifric)-int 14
HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...
![Reasons for decision_0633C_0646C_0861C_13 Feb 2018](/images/search_icon_pdf.gif)
Reasons for decision_0633C_0646C_0861C_13 Feb 2018
IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...
![DC order_935C_11 Sep 2017_edited](/images/search_icon_pdf.gif)
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
![techwatch109](/images/search_icon_pdf.gif)
techwatch109
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 ...
![techwatch109_pdf](/images/search_icon_pdf.gif)
techwatch109
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 ...
![hkfrs-update 0ld](/images/search_icon_pdf.gif)
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![techwatch82](/images/search_icon_pdf.gif)
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...