2010
DateSubject 8 December 2010 European Commission's green paper – Audit policy: lessons from the crisis 15 November 2010 IAASB EDs on Proposed ISA 315 (Revised) Identifying and Assessing the Risks o ...
FRSC Minutes / Meeting Summaries
FRSC Minutes As part of its Due Process, the FRSC agreed at its May 2009 meeting that in order to enable interested parties to follow its activities on a timely and transparent basis, the FRSC will pu ...
Corporate Finance
In order to increase support to members working in the corporate finance sector, improve representation and promote the interests of the sector, in January 2005, the Institute set up a Corporate Finan ...
Regulatory_Reserve
Regulatory Reserve -Example Disclosure Note [to be included as a sub-heading under the Notes to Financial Statements on “Reserves”] 2005 2004 HK’000 HK’000 Regulatory reserve [At 1 January] or [At the ...
040114iig
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 ...
040114iig
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 ...
040114iig
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 ...
030122iig
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 ...
030122iig
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 ...
030122iig
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 ...
Result Summary(3&4 Place, Final)
Result Summary(3&4 Place, Final) Final 25/1, 1115 -1230 B2 vs B5 ---3/4 Place 25/1, 1000 -1100 A3 vs D1 3' 00" (A3) Name: WU Chun Hoi Team: HLB (C1) Goal: 0' 33", C1 vs C3, Day 9 ...
cl2_rf
Subject: Date: Attachments: Invitation to comment on IASB Discussion Paper/Request for information (dated 17 Dec 2020) 11 January 2021 14:31:39 Dear Sir/Madam, Greeting from HKTA. Thank you for sendin ...
update286
i Update No. 286 (Issued 6 February 2023) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is updated for editorial corre ...
update 306
i Update No. 306 (Issued 1 March 2024) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is revised to update the post-imp ...
2024
Publications Item Date of Issue Subject -4 March Guidance 2: Considerations of Skills, Capabilities and Resources in Climate-Related Scenario Analysis 2024-3 March 2024 Guidance 1: Two important idea ...
Register as a CPA
Any reducedmembership feefor members residing overseas How can I apply for reduced membership fee Any reduced membership fee for members residing overseas? How can I apply for reduced membership fee? ...
pr-20170110-en
1 Dear Assignment/News/Business Assignment Editor Hong Kong Institute of CPAs’ forward-looking budget proposals focus on enhancing the tax regime and keeping Hong Kong wealthy and healthy Tax policies ...
pr0109-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission focuses on family needs and boosts business competitiveness Proposals recommend tax policy initiatives and bu ...
hk(ifric)-int 4
Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
ed_fct
Draft IFRIC Interpretation DI/2015/2 October 2015 Comments to be received by 19 January 2016 Foreign Currency Transactions and Advance Consideration[Draft] IFRIC INTERPRETATION Foreign Currency Transa ...
pr-roger-wan-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 27 October 2011) — A Disciplinary Committee of ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cp_sr
IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...
hk(ifric)-int 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...
TFEC_Proposed_Legislative_Amendments_on_Adoption_of_Fair_Value_Accounting_180813
1 By email (winnielam@fstb.gov.hk) and by hand 13 August 2018 Our Ref.: C/TXP, BH41299 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue ...
DC order_0969_8Feb2018_edited
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
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& ...
ed3
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...
tts-oct-dec_2wam
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
Update 252
i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...
ed__init179
IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...
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: ( ...
23022
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...
72022
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...
20160224-en
1 Government b Government bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment b udgetudgetudgetudgetudget measures aimmeasures aimmeasures aimmeasures aimme ...
ff-2011-en
2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...
20022
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...
Revised Practical Experience Framework
The Institute’s Practical Experience Framework (“PE Framework”) became mandatory for all Qualification Programme (“QP”) students on 1 January 2005 and for prospective members from recognized overseas ...
PTI Professional Development Limited
Expiry date: Until further notice Offers: Discounts on practical online training courses(Poster / Recommended Courses / Other Courses) 1) 35% off for recommended courses from now to 17 December 2023 2 ...
update025
Update No. 25 (Issued January 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIReplace contents pages i to iii with revised contents pages i to iii. Revised ...
2019
Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...
Cert-Acknowledgement-Slip-Jun2018
Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2018 Session is now ready for collection with details as follows: Collection Period: 22 ...
4_RIFEC54thmeeting_RifecComposition18_Final
RIFRestructuring and Insolvency FacultyHong Kong Institute of CPAsRestructuring and Insolvency Faculty Executive Committee (RIFEC)Composition for 2018CategoryNameHKICPAmembers*KAN, Lap Kee, Terry (Cha ...
2018eng09
Update on Standard Convergence (27 September 2018) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. ...
Annual Fee
Category Member Apportionment to Capital Fund Full member HKD 2,600 HKD 120 60 to 64 years of age with 20 years or more membership HKD 1,820 HKD 60 65 or above with 20 years or more membership Waived ...