2024
webcasts Item Date of issue Category Title -3 8 October Sustainability E-learning: Shaping the Future of Sustainability Reporting in Hong Kong - Exposure Drafts on HKFRS Sustainability Disclosure Sta ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
25-10-13_ModuleB Part 2
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KPMG 6-Sep-02_2
Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...
Module 6
Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
314n19
HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...
update217
i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...
update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
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 ...
Order and Reasons for Decision_name removed_825F
1 Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
Lv2_Chinese_combined
會計及商業管理個案比賽2015-16 中學組(第二級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第二級別) 2 國際家居零售有限公司及其附屬公司(「JHC1」)於1991 年成立,是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...
techwatch96
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 ...
techwatch96
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 ...
techwatch94
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 ...
techwatch94
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 ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
Comparison_IASE_ED_SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
ED-Comparison-IASE-SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...
Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
Module 4
Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...
update249
1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...
update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
Module A 6th Edition Learning Pack_Part 2
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update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期,不是制裁名 ...
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1
Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期,不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成,具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: h ...
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
update255
i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...
273810
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...
ed_subdr
July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...
update245
1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
edimprov5
May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...
IASB-ED05
Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
Past Events (2024)
Past Events (2024) Date Topic Nature of activity 8 Oct 2024 Cross-border restructuring involving parallel schemes of arrangement in Hong Kong and Singapore: A case study Lunch seminar 20 Sep 2024 Join ...
Latest Sustainability News and Developments
Date Title 11 December 2024 ISSB update December 2024 20-21 November 2024 ISSB update November 2024 24 October 2024 ISSB update October 2024 18 September 2024 ISSB update September 2024 24-25 July 202 ...
2020
Date Topic 8 December 2020 Free webinar: Experience sharing: Start-up journey of a young entrepreneur Available period: 7 December 2020 – 15 December 2021 Young Members Virtual Conference: Out of the ...
Ricky Wong
2018 PAIB Conference – "The Day After Tomorrow: A Reality Check for Accountants Today" (8 Sep 2018) Profile of speaker Chief Financial Officer Alipay Payment Services (HK) Limited Since app ...
Accounting Guideline 5 Merger Accounting - Meeting Summaries
Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...
Accounting Guideline 5 Merger Accounting - Meeting Summaries
Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...
Exposure Draft 2018
Date Title 20 December 2018 Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) with link to Exposure Draft Press R ...
BMIG_1808
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 1 August ...
BMIG_1711
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 1 Novemb ...
gmail
Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...
01c_election_timetable_17
RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2017 ELECTION TIMETABLE The following is a timet ...
e3_16
RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2016 ELECTION TIMETABLE The following is a timet ...
Corrigendum_1018H
in T}lE MATERR OF A Complaint made under section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong institute of Certified PublicAccountants ...
2016
DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...
2016
DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...
programme_ Ferragamo_151029
DBS Treasures Private Client -Salvatore Ferragamo Scarf Styling Workshop Disclaimer: The information contained in this document is intended only for use during the presentation and should not be disse ...
lec150912v
Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...
Web_La Saison_20150723
La Saison is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffe ...
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
e-card_150428
Date: 16 May 2015, Saturday Time: 3:00 p.m. – 5:00 p.m. (Ceremony at 3:30 p.m.) Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. You will be introdu ...
Sai Kung map
Dragon Boat Training Course 8 & 15 March 2015 How to get there: Gathering place: Sai Kung Community Hall next to Wai Man Road Playground (the red brick path/road opposite the Squash Court and the ...
Submissions on PAIB related subjects
The Institute has also reviewed and submitted comments on a number of issues and consultation papers of importance for PAIBs, including: Date of submission Subject 23 December 2014 Competition Commiss ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
List_contestants
CPA Singing Contest 2014 30 November 2014 at The Tonno Club List of Contestants Solo Performance 1. Helen Chan 2. Cynthia Chan 3. Johnny Choi 4. Angel Fock 5. Jacqueline Hsui 6. Rita Hui 7. Samuel Hui ...
lec140904v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...
BMIG_1408practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
Comment letters
Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle
Comment letters
Comment letters IASB Exposure Draft Annual Improvements to IFRSs 2012-2014 Cycle
CrazySale_extended_ICPAflyer_re
UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...
lec131117v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...
lec130613v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...
Comment letters
Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle
Comment letters
Comment letters IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle
Orientation-Session-Reply-Slip
Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants Office Hour: 27/F., Wu Chung Hous ...
130124v
Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...
awardee-list3 old
Awardees of the Specialist Designation in Insolvency Application round 3 (effective 1 July 2012) 1. CHAN Ho Yin, Michael 11. MIDDLETON, Edward Simon 2. CHAN Sum Yin, Iris 12. OXLEY, Lauren Claire 3. C ...
Orientation-Session-Reply-Slip
Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...
practice schedule_1203
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
HKBicycle
Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. OOffffeerr 10% discount on regular-priced items. The offer is valid until 31 December 2012. High end bicycles Ba ...
practice schedule_1201
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Harbour Road Sports Centre: Harbour Road Sports Centre, No.27 Harbour Road, Wan Chai, Hong Kong (Tel: 2827 968 ...
practice schedule_1112
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
Hing Lung Food 2011
Hing Lung Food Place Limited is pleased to offer special discount and complimentary service to our members with details as follows: RReettaaiill sshhooppss [Click here for more detailed information.] ...
practice schedule_1109
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 1 September (Thu) 26 August 2011 9:00 – 11:00 p.m. Kwun Chung Sports Centre 8 Septemb ...
edward-chow
Life Beyond AuditChew Fook Aun Nancy Tse Wilson Fung Guy Look 1 John Lee Luen Wai Clement Kwok King Man John Li Kwok Heem Yuen So Siu Mai Betty 2 Canning Fok Kin Ning Sir David Li Kwok Po 3 Douglas ...
practice schedule_1108
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...
HKBicycle
Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. Offfferr 10% discount on regular-priced items. The offer is valid until 31 December 2011. High end bicycles Backpa ...
opera_night_message
To: Members, Opera Night -Puccini's La Boheme The Singing Interest Group (SgIG) is organizing a group discount for the following opera show: Opera: Puccini's La Boheme 浦契尼《波希米亞生涯》(Click here f ...
event
Prospective CPA Issue No. 52 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. October 2009 November 2009 Date Events 1 November Q – Modules B & D: 2nd workshop 1 Novemb ...
2003
Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...
2003
Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...
Code of Ethics
Press Releases Posted Subject 8 December 2005 Hong Kong Institute of CPAs Announces Convergence to International Standards on Ethics - A New and Dynamic Approach to ProfessionalEthics English version ...