160322Iold

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

jazz_jan

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

tfp150413s

HKICPA seminar: Long-awaited Changes Availed for Overseas Indirect Equity Transfer Programme Code: TFP150413S Public Notice 7 opens the Chinese tax net wider to capture not only offshore indirect equi ...

Photography Practice Sessions_April-June 2015_FULL

Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...

Circular_singing_1409_1

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

Circular_singing_1409

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

130614

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

hp_jan

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

20121119_ModuleA_Case

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Cir_TTC1209_v3

CPA Table Tennis Competition 2012 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 7 October 2012 9:30am – 1:30pm Second match day: 14 October 2012 11:00am ...

SMP120801

廣州市財政局譚曼青副局長、廣州注冊會計師協會會長陳雄溢先生、副會長蔣洪峰先生及秘書長蔣建平先生將率領約20人代表團於8月1日(星期三)到訪公會，並希望與香港中小事務所代表交流，探討兩地事務所發展空間及如何為地區經濟服務，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廣州注冊會計師協會日期2012年8月1日(星期三) 時間下午2時30分– 4時30分(研討會) 晚上6時30分– 8時30分 ...

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

nov

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...

oct

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...

out_sep

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_aug

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

jul_dance_out

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_apr

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_mar

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_feb

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...

Exposure Draft 2009

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋， 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

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 ...

snp_FICE

Financial Instruments with Characteristics of Equity Amendments to IAS 32, IFRS 7 and IAS 1 The IASB’s objectives The IASB aims: • to improve the information a company provides in its financial statem ...

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

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 ...

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

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 ...

36th_AGM_Booklet

36th Annual General Meeting 2008 躍進成功路Leaping to successNotice of the 第36屆周年大會通告36th annual general meeting 茲通告香港會計師公會將於2008年12月12日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第36屆周年大會，並處理下列事項： 1. 會長致辭。2. 省覽理 ...

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

3fice

1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...

PanelistsReportModAJun18Final

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YMSC160617

青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市，透過座談會和參觀活動，加強青年會計師對東莞市最新發展情況的了解，以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定） 座談交流 東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察 盛諾集團、諾華集團、稻 ...

YMSC160617

青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市，透過座談會和參觀活動，加強青年會計師對東莞市最新發展情況的了解，以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定） 座談交流 東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察 盛諾集團、諾華集團、稻 ...

esgs-apr-may

1064r4_20160307 HKICPA’s ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting ...

MBIG151106

公會轄下的內地業務關注組將於11 月6 至7 日舉辦《廣州考察團》，加強會員對廣州發展的了解。活動包括參觀廣州美維電子有限公司、廣州康師傅和黃埔軍校，以及座談交流會，其中更邀得暨南大學經濟學院教授擔任講者。日期2015 年11 月6 日及7 日(星期五及星期六) 集合時間及地點2015 年11 月6 日上午8:30 落馬州(深圳地鐵福田站)集合時間及行程(暫定） 11 月6 日上午參觀廣州美維電子 ...

MBIG151106

公會轄下的內地業務關注組將於11 月6 至7 日舉辦《廣州考察團》，加強會員對廣州發展的了解。活動包括參觀廣州美維電子有限公司、廣州康師傅和黃埔軍校，以及座談交流會，其中更邀得暨南大學經濟學院教授擔任講者。日期2015 年11 月6 日及7 日(星期五及星期六) 集合時間及地點2015 年11 月6 日上午8:30 落馬州(深圳地鐵福田站)集合時間及行程(暫定） 11 月6 日上午參觀廣州美維電子 ...

lec150912

課程內容東晉大書法家王羲之被譽為中國書聖，他的行書歷來被尊為天下第一，草書《十七帖》也與《蘭亭序》一樣被唐太宗李世民作為最心愛之物收藏。這期的王羲之行草班，以王羲之的行書為主體，加註草書的寫法，使學員在學習王羲之行書的同時，又學到草書，這也是以後的書法創作所必須的基本元素。《王羲之》行草班(二)課程共分十八堂，每堂一個小時，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，山東榮成人。現為香港 ...

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

Circular_minibridge_140322

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

tueqc03

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

Circular_3rdMBT

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

s130607f

Risk and Innovation (CIMA/HKICPA Joint Seminar) Programme Code: S130607F Embracing innovation while understanding and managing risk leads to long-term business growth. Companies that get this balance ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_GIG111219

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

s111107f

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 ...

Circular_BRIG110924

Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...

ttp

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 ...

Accounting Series - Financial Instruments (Jul-Sep)_v2

Accounting Series - Financial Instruments (Jul-Sep)_v2 1233_20170609 Topic/Programme code Date and Time Speakers * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions ...

e-Learning & F2F (Apr2017)

e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...

Panelists_Report_Mod_A_(Jun_18)_Final

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5spa

INTERNAL 1 HKAB’s Comments on IASB Consultation on Exposure Draft ED/2021/7 – Subsidiaries without Public Accountability: Disclosures IASB Question HKAB’s Comments Question 1 — Objective Paragraph 1 o ...

Arrangement on your current QP module(s) enrolment in the December 2020 Session

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Reminder

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Timetable-ChinaCourse2018_3A

Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税（一）货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税（二）其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...

GPLTB_2015_TC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港會計師公會（“公會”）非常榮幸能與廣東省地方稅務局（“省地稅”） 於2015 年12 月11 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束力 ...

GPLTB_2015_SC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港会计师公会（“公会”）非常荣幸能与广东省地方税务局（“省地税”） 于2015 年12 月11 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束力 ...

ACL

Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...

i2c_ias7

23 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 7) Commen ...

ADV-FORM2013

P:\E&T\Aoet(TC)\E-newsletter\Advertisement\.doc Prospective CPA (Advertisement Order Form) To: Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House, 213 Queen’s Road East, Wanc ...

form-r7-checklist

Form R-7 (June 2012) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Application for the Insolvency Specialist Designation Checklist for applicants Please note that the processing of an applicatio ...

c-2-routes

Comparison of 2 routes to the Insolvency Specialist Designation ("SD") SQ (Insolvency) and 8 years' experience SQ (Insolvency) and 3 years' experience (senior position) Membership of ...

FSIG090910_form

Financial Service Interest Group (FSIG) Lunch Seminar Prognosis of the Financial Tsunami -Pitfalls, Responses and Outlook Enrollmentt Form Operation & Finance Department, Hong Kong Institute of CP ...

2009

DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...

2009

DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...

S090107

Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...

S090107

Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...

calendar

JULY 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 fu ...

calendar

October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

calendar

October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...

Take2 Health Limited_Booking logistic for HKICPA offer

CONFIDENTIAL AND PROPRIETARY 2 Member inquires Take2 hotline for the the Program details Take2 manages booking for the member Take2 sends a confirmation whatsapp to the member Booking logistics for HK ...

rd_inv2211

15 December 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 22 January 2024 IASB EXPOSURE DRAFT Financial Instruments with Characteristics of E ...

rd_inv2211

15 December 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 22 January 2024 IASB EXPOSURE DRAFT Financial Instruments with Characteristics of E ...

Financial Reporting - commonly asked technical questions (Standards currently effective)

HKAS 7 HKAS 7 Statement of Cash Flows

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

HKAS 7 HKAS 7 Statement of Cash Flows

ymsc101020-map

Oyster Bar at The Racing Club 7 & 8/F., Member Stand II & III, Happy Valley Racecourse, Happy Valley, Hong Kong (via “Members Main Entrance” and use lift no. 7 -10) Location Map

i110215

Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

pn840

PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

Past Events (2022)

Past Events (2022) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2022 E-learning webinar: IRD update on Hon ...

Exposure Draft 2021

Date Title 10 December 2021 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Principal versus Agent: Software Reseller IFRS 15 (IFRS Interpretations Comm ...

EGM_Proxy_Form

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Tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

tue1508

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

apm150307

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

14

HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 20 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器，設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕選擇 ...

14.03 DehumidifierPromotion_HKICPA

HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 2014 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器，設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕 ...

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

tue_fi

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

hkis_1311

Event Name : Industrial Summonses and Their Impact CPD Code : 2013102 Speaker : Sr Gilbert Kwok, FHKIS, FRICS, LLB, Past Chairman of the HKIS(QSD), Partner of Clyde & Co and his colleagues Gilbert ...

tue_fi_old

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

Mar-224th

1 Minutes of the 224th meeting of the Ethics Committee held on Monday, 11 March 2013 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 2 ...

tfp130227s

Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...

TUEq412old

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Circular

Sports & Recreation Club Night 2012 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club (SRC) night will be held on Friday, 13 July ...

A5b

39 Mrs Lai advised that as explained above, section 52(7) did not impose a withholding tax. Provisions in section 52(7) would apply if the employer had ceased or was about to cease to employ an employ ...

D-09-0417O_Order_Reasons

Proceedings No.: D-09-04170 IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

tig111018

Hong Kong’s Tax Treaty Network – Practical Implications and the Impact of the Beneficial Ownership Limitation on Treaty Relief About the topic Justin Pearce, will discuss Hong Kong's increasing ta ...

tig110324

Managing corporate tax affairs – how to achieve the most effective relationship between a company and its tax representative About the topic Kaushal Tikku, Head of Group Taxation at Hutchison Whampoa ...

fraa-12

1 Issue 12 (December 2010) Dear members, Statement of cash flows A statement of cash flows is required as part of a complete set of HKFRS financial statements. This alert summarizes common issues note ...

tig101201

Recent developments in PRC transfer pricing and tax anti-avoidance measures About the topic Patrick Cheung and Mak Ho Sing, tax partners from Ernst & Young, will speak on the recent developments i ...

tig101021

Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...

tig101021

Recent developments in tax anti-avoidance About the topic Prof. Jefferson VanderWolk from the faculty of law at The Chinese University of Hong Kong, will speak on the recent developments in tax anti-a ...

hkfrs-pe-ws-jun-jul

Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...

tig100715

Taxation for the financial services industry – issues and solutions About the topic David Kan, tax partner at PricewaterhouseCoopers, will discuss some of the key tax issues faced by the financial ser ...

s100607s

Accounting for Financial Instruments: Recap and Update Programme Code: S100607S Speaker Mr. LAM Chi Yuen, Nelson FCPA (Practising) Mr. Lam is one of the most popular speakers and advisors on accountin ...

circular

On Course Playing with a Golf Professional Date: 20 March 2010, Saturday Time: 8:00 am – 12:00 noon (Please take the 7:00 am or the latest 7:20 am ferry from Sai Kung Pier) Venue: South Course, Jockey ...

091126

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

tig091126

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

091126-v1

Recent developments in Hong Kong's transfer pricing regime About the topic Mr Travis Benjamin, registered foreign lawyer at Baker & McKenzie will speak on the following areas: Hong Kong’s tra ...

Dip-in-Insolvency

Diploma in Insolvency 2009/2010 This Programme has been accredited by the Law Society of Hong Kong. A maximum of 15 CPD points can be claimed from attending the Programme. * Being a registered CEF cou ...

rif-091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

HKAS39andHKFRS7_14Oct2008

14 October 2008 Dear Members, The International Accounting Standards Board issued the following press release yesterday announcing amendments to IAS 39 Financial Instruments: Recognition and Measureme ...

TIG090612

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 Taxation Interest Group members. To register: ...

090217

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 Taxation Interest Group members. To register: ...

090217

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 Taxation Interest Group members. To register: ...

QP_AF200808

Application Deadline: Monday, 13 October 2008 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 ...

CFIG

Corporate Finance Interest Group () Discussion forum on current issues in corporate finance Topics Topics to be covered: (1) Webproof IPO prospectuses (2) HKICPA discussion paper on assistance options ...

CFIG

Corporate Finance Interest Group () Discussion forum on current issues in corporate finance Topics Topics to be covered: (1) Webproof IPO prospectuses (2) HKICPA discussion paper on assistance options ...

calendar

June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...

ED07-i2c

-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...

w130727s & w130907as

w130727s & w130907as Understanding Bank Facility Letters and Term Sheets for Accountants (re-run) Programme Code: W130727S W130907AS This workshop will introduce and interpret key terms and condit ...

PR_FSP

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...

PR-FSP

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...

1412P2

Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...

2671021

1 Minutes of the 267th meeting of the Financial Reporting Standards Committee held on Thursday, 21 October 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Mr. Ernest Lee ( ...

update280

Update No. 280 (Issued 28 September 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETH ...

1-glossary

Appendix 1 Glossary 5 Practical Experience Framework Hong Kong Institute of CPAs 1 Glossary Term Definition Authorized Employer An employer accredited by the Institute on a corporate level for super ...

Special Topics

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Location Map_Jazz night

Lifestyle series of events: Jazz night for young members Date: 2 Time: 7 Venue: STUDIO, 1st Floor, On Hing Building, 1 On Hing Terrace, Central, Hong Kong (5 minutes' walk from Exit D2, Central MT ...

BIP eDM_ENG_YP

Special Discount for Young Professionals Standard Fee: HK1,800 HK600 for Two-day Conference (including A Keynote Luncheon on 7 Dec 2017) Promo code: BIP2017YP IP & Innovation : Propelling Change, ...

Application Forms

WhatdoI need to submit whenapplying for SD Insolvency A completed Application Form R-7, supporting documents as listed on page 5 of Form R-7 under Note 4 of "Information for Applicants" and ...

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

HKFRS4extractIG

Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...

ed07-bc

International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...

2024

Date Subject 2 August 2024 IASB Exposure Draft Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) Comment letters received 12 July 2024 IASB Exposure Draft Business Combina ...

Comment Letters

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 ( ...

TTIG_practice schedule_1308

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 ...

P-list

Inter-Professional Golf Competition Wednesday, 7 December at Clearwater Bay Golf & Country Club HKICPA – Representative Team 1. Fong Hup 2. Roger Best 3. Cheung Yuk Lam 4. Anthony Marr 5. Jimmy Lo ...

Annex

I An illustration of optional questions in the examination papers of FE [Optional Questions: Either (a1) or (a2) to be answered, but NOT both] Original QP syllabus (a1) Advise Mr. Lee the business and ...

fe-trans-arrange-annex1

Annex I An illustration of optional questions in the examination papers of FE [Optional Questions: Either (a1) or (a2) to be answered, but NOT both] Original QP syllabus (a1) Advise Mr. Lee the busine ...

Registration matters

What are the procedures in applying for SD Insolvency Applicants are required to submit a completed application form for the insolvency specialist designation (Form R-7), a crossed cheque or bank draf ...

2024

Comment letters Item Date of Submission Subject -3 2 August IASB Exposure Draft Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) 2024-2 12 July 2024 IASB Exposure Draft ...

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

compar_ June16

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

BOR Information Leaflet with Appendix_28.8.2014

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

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

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 ...

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 ...

39-agm-booklet

Acting for the profession 16 December 2011 5:30p.m. auditorium, 27/f., wu chung house, wanchai 第39屆周年大會39TH ANNUAL GENERAL MEETING01 02 第39屆周年大會舉行的理事會成員選舉Election of Council members at the 39th annual ...

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

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

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

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 ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

ComparisionTable072008_1

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

FE (Dec 15) Paper I_Question

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