![order-1307](/images/search_icon_pdf.gif)
order-1307
Proceedings No.: D-12-0717C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
![app2](/images/search_icon_pdf.gif)
app2
Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...
![D-10-0458C](/images/search_icon_pdf.gif)
D-10-0458C
Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...
![0109-reasons-order](/images/search_icon_pdf.gif)
0109-reasons-order
Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...
![ed_transifrs10](/images/search_icon_pdf.gif)
ed_transifrs10
December 2011 Transition Guidance Proposed amendments to IFRS 10 Exposure Draft ED/2011/7 Comments to be received by 21 March 2012Exposure Draft Transition Guidance (Proposed amendments to IFRS 10) Co ...
![coe ppt 180111](/images/search_icon_pdf.gif)
coe ppt 180111
Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...
![tts-apm](/images/search_icon_pdf.gif)
tts-apm
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![tts-oct-dec](/images/search_icon_pdf.gif)
tts-oct-dec
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![dii-2010-11](/images/search_icon_pdf.gif)
dii-2010-11
Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...
![tue-tts-9-10](/images/search_icon_pdf.gif)
tue-tts-9-10
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![pe-tts-workshop](/images/search_icon_pdf.gif)
pe-tts-workshop
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![techwatch93_pdf](/images/search_icon_pdf.gif)
techwatch93
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 ...
![techwatch93](/images/search_icon_pdf.gif)
techwatch93
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 ...
![pe-tts-workshop-o](/images/search_icon_pdf.gif)
pe-tts-workshop-o
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![pe-tts-workshop-tue](/images/search_icon_pdf.gif)
pe-tts-workshop-tue
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
![techwatch89_pdf](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
![s091102-s1216-old-v2](/images/search_icon_pdf.gif)
s091102-s1216-old-v2
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 ...
![s091102-s1216-old](/images/search_icon_pdf.gif)
s091102-s1216-old
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 ...
![qp_reg_form_Feb09](/images/search_icon_pdf.gif)
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 ...
![techwatch66](/images/search_icon_pdf.gif)
techwatch66
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 ...
![techwatch62](/images/search_icon_pdf.gif)
techwatch62
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 ...
![techwatch45](/images/search_icon_pdf.gif)
techwatch45
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 ...
![EDAmendmentsIFRS2](/images/search_icon_pdf.gif)
EDAmendmentsIFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
![ED-IFRS2](/images/search_icon_pdf.gif)
ED-IFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
![ias39cf-ed](/images/search_icon_pdf.gif)
ias39cf-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...
![ConvergenceI2C](/images/search_icon_pdf.gif)
ConvergenceI2C
-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...
![Module D (Dec 12)_Answer](/images/search_icon_pdf.gif)
Module D (Dec 12)_Answer
Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...
![Module C (Jun 15)_Answer](/images/search_icon_pdf.gif)
Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
![DC order_1287F_19 Mar_edited](/images/search_icon_pdf.gif)
DC order_1287F_19 Mar_edited
IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...
![AT-HK Taxation Sample Question_181004](/images/search_icon_pdf.gif)
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
![adm_pefrs](/images/search_icon_pdf.gif)
adm_pefrs
Amendments to the HKFRS for Private Entities Issued November 2023 International Tax Reform— Pillar Two Model Rules Amendments to the HKFRS for Private Entities Entities are required to apply the tempo ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
HKFRS/IFRS 17 Insurance Contracts Newsletter
HKFRS/IFRS 17 newsletter - Archive To subscribe, please email insurance@hkicpa.org.hk. Issue 11 (October 2021) Issue 10 (May 2021) Issue 9 (March 2021) Issue 8 (July 2020) Issue 7 (May 2020) Issue 6 ( ...
![practice schedule_1702](/images/search_icon_pdf.gif)
practice schedule_1702
Basketball Interest Group Practice Schedule (Pre-registration is required) Febraury 2017 Date: 1, 8, 15 & 22 February 2017 (Wednesdays) – TBC 2, 9, 16 & 23 February 2017 (Thursdays) – TBC (Not ...
![TTIG_practice schedule_1602](/images/search_icon_pdf.gif)
TTIG_practice schedule_1602
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) “For members of Table Tennis Inter ...
![TTIG_practice schedule_1502](/images/search_icon_pdf.gif)
TTIG_practice schedule_1502
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![BRIGE_practice schedule_1401](/images/search_icon_pdf.gif)
BRIGE_practice schedule_1401
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 ...
![TTIG_practice schedule_1302](/images/search_icon_pdf.gif)
TTIG_practice schedule_1302
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![TTIG_practice schedule_February 2012](/images/search_icon_pdf.gif)
TTIG_practice schedule_February 2012
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
![BRIGE_practice schedule_January 2012](/images/search_icon_pdf.gif)
BRIGE_practice schedule_January 2012
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 ...
![Website update 2010](/images/search_icon_pdf.gif)
Website update 2010
CPA Football Competition 2010 Football team KFS knocked out team PwC S&P by 2:1 at the final on 27 February to clinch the championship of the CPA football competition. The season began in January ...