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CPD requirements

Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...

發布日期: 2024-05-26

FE_Exam Panelist report_Jun 18_PI_Final

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發布日期: 2018-08-16

File Type: pdf | Size: 219 KB

TeacherExpress_Jun2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...

發布日期: 2018-06-12

File Type: pdf | Size: 7 MB

StudentExpress_Jun2018

發布日期: 2018-06-12

File Type: pdf | Size: 7 MB

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21

File Type: pdf | Size: 2 MB

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 & ...

發布日期: 2005-10-13

File Type: pdf | Size: 953 KB

qp-bd-ws-jun

KPMG In-house Workshop of Module B & D (Jun 2014 intake) Updated as at 22 Apr 2014 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module B Module D Class 1 CHK3B3401 Date Venu ...

發布日期: 2014-04-22

File Type: pdf | Size: 20 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

發布日期: 2010-09-22

File Type: pdf | Size: 468 KB

qp-tt-may

Timetable for Workshops May 2010 Intake Important dates for Enrolment in the May 2010 Intake: Enrolment Application Deadline 23 April 2010 Enrolment Result 15 May 2010 * Module Commencing 24 May 2010 ...

發布日期: 2010-03-22

File Type: pdf | Size: 99 KB

hkicpa-qp-tt-feb

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

發布日期: 2009-11-23

File Type: pdf | Size: 98 KB

20101-hk

發布日期: 2009-11-23

File Type: pdf | Size: 98 KB

20101-hk

發布日期: 2009-11-23

File Type: pdf | Size: 98 KB

timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

發布日期: 2009-03-05

File Type: pdf | Size: 97 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

發布日期: 2008-12-30

File Type: pdf | Size: 1 MB

timetable0902

Timetable for Workshops February 2009 Intake Important dates for Enrolment in the February 2009 Intake: Enrolment Application Deadline 2 January 2009 Enrolment Result 24 January 2009 Module Commencing ...

發布日期: 2008-10-30

File Type: pdf | Size: 89 KB

calendar

OCtober 2008 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 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

發布日期: 2008-10-28

File Type: pdf | Size: 344 KB

calendar

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

發布日期: 2007-12-27

File Type: pdf | Size: 636 KB

calendar

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

發布日期: 2007-07-18

File Type: pdf | Size: 351 KB

calendar

December 2006 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 25 26 1 31 24 QP event Examination assistance functions Practical training ...

發布日期: 2006-12-28

File Type: pdf | Size: 976 KB

HKICPA_time table

CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...

發布日期: 2005-02-25

File Type: pdf | Size: 70 KB

may2004

02/2004 Timetable for Professional Programme Workshops MAY 2004 INTAKE Important dates for Enrolment in the May 2004 Intake: Extended Enrolment Application Deadline 8 May 2004 Enrolment Result 21 May ...

發布日期: 2004-08-16

File Type: pdf | Size: 117 KB

HK01(ST)AUG17_CH09_LR_combined

HK01(ST)AUG17_CH09_LR_combined 9: Leases Part C Accounting for business transactions 255 Answer 5 Although the machine is not purchased outright, HSC acquires the right to use the asset for 25% of it ...

File Type: pdf | Size: 183 KB

cl4ag5

ANNEX 1 HKAB’s Comments on HKICPA Exposure Draft on Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) No Questions from HKICPA HKAB’s Response 1 Do ...

File Type: pdf | Size: 103 KB

Combined Question SSG Level 2 Chinese

2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...

發布日期: 2015-02-13

File Type: pdf | Size: 1 MB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

Merit teams_briefing note

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Accounting Case Competition\2014\SSG\Briefing notes\.doc HKICPA Accounting and Business Management Case Competi ...

發布日期: 2015-05-04

File Type: pdf | Size: 173 KB

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

發布日期: 2019-03-25

File Type: pdf | Size: 631 KB

ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

發布日期: 2004-03-09

File Type: pdf | Size: 177 KB

030818e

To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...

發布日期: 2003-08-28

File Type: pdf | Size: 63 KB

Module 10 – Business and Company Law

This module provides students with an understanding of the overall legal framework in which businesses in Hong Kong operate to enable them to analyse and apply the relevant laws and principles applica ...

發布日期: 2019-06-05

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

發布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

發布日期: 2019-04-25

09

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...

發布日期: 2014-04-23

File Type: pdf | Size: 683 KB

ed_ab5

AB 5 Exposure Draft Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulletin is based on the Reporting Statemen ...

發布日期: 2014-02-21

File Type: pdf | Size: 416 KB

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

發布日期: 2017-02-17

File Type: pdf | Size: 1 MB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

20150526_ETSII_B

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發布日期: 2015-05-27

File Type: pdf | Size: 1 MB

ab5

AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...

發布日期: 2019-03-25

File Type: pdf | Size: 317 KB

Module_Bfinalized_18_Oct_2013

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發布日期: 2013-11-12

File Type: pdf | Size: 2 MB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

發布日期: 2008-05-28

File Type: pdf | Size: 486 KB

GST_summary_of_CD

1 A summary of the proposed GST package contained in the July 2006 Government Consultation Document, "Broadening the Tax Base, Ensuring our Future Prosperity: What's the Best Option for Hong ...

發布日期: 2006-09-29

File Type: pdf | Size: 44 KB

calendar

March 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 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

發布日期: 2006-03-10

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2002-11-09

File Type: pdf | Size: 324 KB

m12361

發布日期: 2002-11-09

File Type: pdf | Size: 324 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

20130604_module_b_essay_1

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發布日期: 2013-06-04

File Type: pdf | Size: 534 KB

20130604_module_b_essay

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發布日期: 2013-06-04

File Type: pdf | Size: 534 KB

goig-Sep-v1

Golf Training Class September 2009 Beginner golf training Date: 5, 12, 19 & 26 September 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Cau ...

發布日期: 2009-08-11

File Type: pdf | Size: 169 KB

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CPD requirements

FE_Exam Panelist report_Jun 18_PI_Final

TeacherExpress_Jun2018

StudentExpress_Jun2018

calendar

calendar

qp-bd-ws-jun

cf2010

qp-tt-may

hkicpa-qp-tt-feb

20101-hk

20101-hk

timetable_May09

calendar

timetable0902

calendar

calendar

calendar

calendar

HKICPA_time table

may2004

HK01(ST)AUG17_CH09_LR_combined

cl4ag5

Combined Question SSG Level 2 Chinese

em__susec

Merit teams_briefing note

update160

ifric-d05

030818e

Module 10 – Business and Company Law

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

09

ed_ab5

PPT_CFIG170220

BCUCC19

20150526_ETSII_B

ab5

Module_Bfinalized_18_Oct_2013

212247 HKICPAChi ESSfinal

Chi Annual Report 2021

calendar

GST_summary_of_CD

calendar

m12361

m12361

gMPFLSP

20130604_module_b_essay_1

20130604_module_b_essay

goig-Sep-v1