FEPIJune2013EP
Final Examination (June 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper I (The main purpose of the following report ...
gpfr-q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 20-Feb-2004 General Purpose Financial Reporting in Hong Kong Page 1 of 6 General Purpose Financial Reporting in Ho ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
Panelists_Report_Module_C_(Dec_14)_Final
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Panelists_Report_Mod_B_(Jun_17)_Final
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Panelists_Report_Module_D_(Dec_14)_Final
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Panelists_Report_Module_B_(Jun_15)_Final
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33rd_AGM_Booklet
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...
fin-Chi-1211
2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...
Regulations2004
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...
w151024j
HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
A5a
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
Module D (Jun 11)_Question
Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Module D (Jun 11)_Question_1
Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
Panelists_Report_Mod_B_(Dec_16)_Final
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update230
1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...
HKBN Handbill 20240229 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
HKBN Handbill 20240531 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
ff-2011-tc
財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
Handout 2
From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...
Module B 20140527 handouts
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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
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 ...
nova-chan
1 IFRS Regional Policy Forum Valuation for Financial Reporting Advisory Strictly Private and Confidential 6 June 2013 Presented by: Nova Chan PwC 6 June 2013 Challenges in Auditing Fair Value Measurem ...
BadWeather-2009
Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...
ab6
AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...
CPA runner list_2016
As at 21/12/2015Standard Chartered Marathon 2015CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN C ...
Convergence of Financial Reporting Standards between Mainland and Hong Kong
Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...
S090225
Budget 2009/10 – Secretary for Financial Services and The Treasury Shares His Views 25 February, 2009 (Programme Code: ) Date 25 February 2009, Wednesday Time 6:30 pm – 8:00 pm (Refreshments will be s ...
S090225
Budget 2009/10 – Secretary for Financial Services and The Treasury Shares His Views 25 February, 2009 (Programme Code: ) Date 25 February 2009, Wednesday Time 6:30 pm – 8:00 pm (Refreshments will be s ...
PICIG080620
Pr o pert y, Infra stru cture & Co nstru ction Intere st Gro up (PI CI G) Site Visit to MTR Date 20 June 2008, Friday Time 9:00 am – 12:00 noon Leader Mr. Peter Choy, Convenor of the PICIG Organis ...
PICIG080620
Pr o pert y, Infra stru cture & Co nstru ction Intere st Gro up (PI CI G) Site Visit to MTR Date 20 June 2008, Friday Time 9:00 am – 12:00 noon Leader Mr. Peter Choy, Convenor of the PICIG Organis ...
calendar
January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...
C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
TIG070509
The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...
TIG070509
The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
TIG060124
DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...
TIG0816
The Success Ingredient 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Tel:(852) 2287 7228 Fax:(852) 2864 6776 (852) 2865 6603 Web:www.hkicpa.org.hk Date:16 August 2005 (Tuesday) Time:6:00 ...
TIG0816
The Success Ingredient 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Tel:(852) 2287 7228 Fax:(852) 2864 6776 (852) 2865 6603 Web:www.hkicpa.org.hk Date:16 August 2005 (Tuesday) Time:6:00 ...
ApplicationForm_Jun2016_ETS(Rev_2)
ApplicationForm_Jun2016_ETS(Rev_2) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...
ApplicationForm_Jun2016_ETS(Rev_3)
ApplicationForm_Jun2016_ETS(Rev_3) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...
20121126_ModuleB_Essay
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OneStop_Order Form_20150316
4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...
Module D (Jun 12)_Question
Module D (Jun 12)_Question Module D (June 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 arg ...
PDCT & PDHKT flyer & HK Application
PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...
FE PII (Jun 2017) Panelists Report_Final
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FE (Dec 16) Paper II Panelists Report_Final
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FE PII (Jun 2017) Panelists Report_Final
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Panelists_Report_Module_C_(Jun_16)_Final
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Panelists_Report_Mod_D_(Dec_17)_Final
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Panelists_Report_Mod_C_(Dec_17)_Final
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Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
160519.Flyer
歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊,會員現可透過公會訂閱以下刊物: 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊,由國家稅務總局主管、中國稅務雜誌 ...
20141109_BoIG_coaching courses
Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...
Offer details_PCCW
SPECIAL OFFER for HKICPA No. Description Qty. Unit Unit Charge Total Charge Remarks S1A Standard Videoconferencing Service -Plan A (15 port-hours) *Optional endpoint rental monthly fee HKD 1,500 12 mo ...
SMP120615
公會與深圳注冊會計師協會將於6月15日(星期五)在香港合辦「深港兩地事務所進一步開創合作機遇研討會暨聯誼午宴」,由兩地事務所合夥人分享合作心得,拓展兩地事務所的合作空間。研討會後將舉行聯誼午宴,讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所顧問小組深圳注冊會計師協會日期2012年6月15日(星期五) 時間上午9時– 12時(研討會) 下午12時– 2時(聯誼午宴) 地點香港灣 ...
paib101208
PAIB Forum: Directors' & Officers' Liabilities and Mitigating the Risks About the topic In recent years the profile and focus on the liabilities faced by directors and officers has changed ...
w100227
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...
contentpage
i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...
2016新春賀年盛點訂購表-內部傳閱_HKICPA
送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
order_769H_name removed
1 Proceedings No.: D-12-0769H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
20150519_ETSII_A
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qp-bd-ws-jun
QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...
vienna_1208
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
QAF120612
Date 12 June 2012 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director (Sta ...
3_iphone_120222
上台優惠條款及細則Terms and Conditions ‧ 除非另有註明,月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則,詳情未能盡錄,請向3 職員查詢。The offers a ...
Circuar_SGIG120329
Sing Together Night The Singing Interest Group (SgIG) has organised a karaoke evening for members who would like to spend a relaxing and fun-filled evening with their fellow members and friends. Detai ...
120210
Recent Developments in Insolvency Law (Part II) About the topic In this seminar, Ludwig Ng of ONC Lawyers will continue his review of recent developments in insolvency law, at the request of participa ...
apm-nov-dec
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM") is targeted to be issued by end of October 2 ...
apm
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
100810
Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...
100512
PAIB Networking Cocktail and Investor Relations Talk About the programme Date : 12 May 2010, Wednesday Time : 6:30 p.m. – 8:30 p.m. (Speech starts at 7:15 p.m.) Venue : Garden Lounge, Hong Kong Club, ...
091214
* Please refer here for descriptions of other competencies and ratings. Financial Reports Preparation – Seminar on the Stock Exchange’s Review of Financial Statements About the topic As part of its re ...
paib-091214
* Please refer here for descriptions of other competencies and ratings. Financial Reports Preparation – Seminar on the Stock Exchange’s Review of Financial Statements About the topic As part of its re ...
paib-091214
* Please refer here for descriptions of other competencies and ratings. Financial Reports Preparation – Seminar on the Stock Exchange’s Review of Financial Statements About the topic As part of its re ...
FPE_App_form
Application Deadline: Friday, 12 October 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...
FPE-Form_July05
Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (December 2005 Session) Application Deadline: Monday ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
auditc
!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...
Circular_golf class(Sept-Oct2010)_rv3
Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...
Financial reporting issues
For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...
update202
i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...
qpchina_110407SC
QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
Guideline of the SRC_v100716_final
As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
cpa-agm2010
-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠 ...
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 ...
it-series
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...
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
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
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
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 ...
ETS_Module D
Disclaimer 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 pu ...