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1_102_Jan14
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
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update032
Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
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Disciplinary proceedings in progress as at 6 August 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
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Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
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Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
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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 ...
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2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
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2015eng
Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...
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Status report 2013e
Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...
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20121024_Module D_PartII
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PRC News
News Posted Links 15-July-2024 Notice on the launch and operation of supervision service platform of National bookkeeping profession 15-July-2024 Decision of the Standing Committee of the National Peo ...
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ConvergenceI2C
-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...
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Composition_of_Committees
74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...
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11composition of Comm
Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...
![1221H_DC order_3Oct2018_edited](/images/search_icon_pdf.gif)
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
![DC order_1287F_19 Mar_edited](/images/search_icon_pdf.gif)
DC order_1287F_19 Mar_edited
IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...
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640th_221117
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2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
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2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
![Order and Reasons for Decision_name removed_825F](/images/search_icon_pdf.gif)
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 ...
![order_0108](/images/search_icon_pdf.gif)
order_0108
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 Committe ...
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20141104_ETS_A_S3
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Auditing and Assurance Archives
Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...
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649th_21 September 2023
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1139F_26 June 2018_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
![P00 Module C Business Assurance pre-workshop materials LN 090712](/images/search_icon_pdf.gif)
P00 Module C Business Assurance pre-workshop materials LN 090712
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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 ...
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newbooks-apr
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...
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t8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Rep ...
![8gf](/images/search_icon_pdf.gif)
8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...
![Flashcard_Module A(5th edition)](/images/search_icon_pdf.gif)
Flashcard_Module A(5th edition)
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香港會計師的道德操守態度
概述香港會計師公會2021年道德操守調查的結果 香港會計師公會道德操守調查旨在深入了解香港會計師的道德操守態度,以及《專業會計師道德守則(修訂)》(下稱「守則」)(Code of Ethics for Professional Accountants (Revised))對其專業工作的表現有何幫助。 該調查於2019年首次進行,而最新的一次調查則於2021年12月至2022年1月進行,並訂立以下目 ...
![HKICS_final](/images/search_icon_pdf.gif)
HKICS_final
Supporting organisation Supporting organisation Seminar on “The Statutory Derivative Action under the UK Companies Act 2016: Has it Made Any Difference Ten Years On?” and “Competition Law in the EU, U ...
![Joint Seminar on 25 Sep 2017 v8](/images/search_icon_pdf.gif)
Joint Seminar on 25 Sep 2017 v8
Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...
![Joint Seminar on 25 Sep 2017 v7](/images/search_icon_pdf.gif)
Joint Seminar on 25 Sep 2017 v7
Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...
![Joint Seminar on 25 Sep 2017 v6](/images/search_icon_pdf.gif)
Joint Seminar on 25 Sep 2017 v6
Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...
![Joint Seminar_22_Aug_2016_v5](/images/search_icon_pdf.gif)
Joint Seminar_22_Aug_2016_v5
Supporting Organisation Seminar on “The Enforcement of Investor Protection Laws” and “Director Duties in Practice” 22 August 2016 (Monday) Date : Monday, 22 August 2016 Topic : Session 1 – The Enforce ...
![Companies Ordinance Turns Two](/images/search_icon_pdf.gif)
Companies Ordinance Turns Two
Supporting Organisation The 2 March 2016 (Wednesday) As the Companies Ordinance (Cap 622) moves into its third year this seminar brings together industry experts to highlight and discuss issues that ...
![sep-issue](/images/search_icon_pdf.gif)
sep-issue
September 2009 A Plus [ 47 ] PRC accounting 21世紀人類社會進入了信息時代。信息技術快速發展,信息和信息技術對社會生產和生活的影響不斷擴大,信息化及其相關問題也得到了社會各方面的高度重視和廣泛關注。黨中央、國務院堅持站在國家戰略高度,把信息化作為覆蓋現代化建設全局的戰略舉措,長遠規劃,持續推進, 並於2006年發佈了《2006 -2020年國家信息化發 ...
![Application Form - 2022 International_org v5](/images/search_icon_pdf.gif)
Application Form - 2022 International_org v5
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
![MPS_A_PartII](/images/search_icon_pdf.gif)
MPS_A_PartII
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 purposes and s ...
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MPS_A_PartII
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i2c_ab3
Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...
![Module D 20140417 handouts](/images/search_icon_pdf.gif)
Module D 20140417 handouts
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
![order-Chiu](/images/search_icon_pdf.gif)
order-Chiu
1 Proceedings No.: D-13-0847C 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 ...
![2018_Exam Review_Paper 1](/images/search_icon_pdf.gif)
2018_Exam Review_Paper 1
Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...
![2008 update to JD](/images/search_icon_pdf.gif)
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
![hkfrs-update](/images/search_icon_pdf.gif)
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![ED-RR-Activities-Standard](/images/search_icon_pdf.gif)
ED-RR-Activities-Standard
Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...
![ed_dta](/images/search_icon_pdf.gif)
ed_dta
IFRS Standards Exposure Draft ED/2019/5 July 2019 Comments to be received by 14 November 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Proposed amendments to IA ...
![1](/-/media/HKICPA-Website/New-HKICPA/News/2024/20240123_Budget-Proposals/Photo-1.jpg)
HKICPA submits proposals for the Government budget to reinvigorate Hong Kong as a world city and magnet for investment and talent
Today, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) has announced its tax policy and Government’s budget proposals for the 2024-25 fiscal year. Under the theme “Reinvigorate & ...
![hk-int4](/images/search_icon_pdf.gif)
hk-int4
2 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases HK Interpretation 4 HK Interpretation 4 Issued May 2005Revised December 2009 Effective on 24 May 2005LEASES – D ...
![update006](/images/search_icon_pdf.gif)
update006
Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...
![PDI flyer_published](/images/search_icon_pdf.gif)
PDI flyer_published
Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individual Voluntary Arrangements) ...
![TeacherExpress_Jun2018](/images/search_icon_pdf.gif)
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 ...
![StudentExpress_Jun2018](/images/search_icon_pdf.gif)
StudentExpress_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 ...
![583rd_180424](/images/search_icon_pdf.gif)
583rd_180424
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![Circular_GIG170517_edited](/images/search_icon_pdf.gif)
Circular_GIG170517_edited
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![Circular_GIG161219](/images/search_icon_pdf.gif)
Circular_GIG161219
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![Circular_SNIG1607_v2](/images/search_icon_pdf.gif)
Circular_SNIG1607_v2
Snooker League 2016 To allow CPA snooker players to gain match experience and promote fellowship among members, Snooker Interest Group (SnIG) is organizing a 3-day Snooker League (mixed league) in Jul ...
![Circular_GIG160125](/images/search_icon_pdf.gif)
Circular_GIG160125
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![Circular_GIG151221_rv](/images/search_icon_pdf.gif)
Circular_GIG151221_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![20151008_Marathon Training Courses](/images/search_icon_pdf.gif)
20151008_Marathon Training Courses
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...
![waltz_sep](/images/search_icon_pdf.gif)
waltz_sep
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
![Circular_GIG150921_rv](/images/search_icon_pdf.gif)
Circular_GIG150921_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![jf_jul](/images/search_icon_pdf.gif)
jf_jul
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
![jf_jul_o](/images/search_icon_pdf.gif)
jf_jul_o
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
![chacha_jun](/images/search_icon_pdf.gif)
chacha_jun
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
![Flyer_GIG150511](/images/search_icon_pdf.gif)
Flyer_GIG150511
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![976r4_EandT_StudentExpressOnline_150226](/images/search_icon_pdf.gif)
976r4_EandT_StudentExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
![976r4_EandT_TeacherExpressOnline_150226](/images/search_icon_pdf.gif)
976r4_EandT_TeacherExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
![150210](/images/search_icon_pdf.gif)
150210
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
![Flyer_GIG150126_rv](/images/search_icon_pdf.gif)
Flyer_GIG150126_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![Luk Fook_2014](/images/search_icon_pdf.gif)
Luk Fook_2014
HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...
![Flyer_GIG140922_rv](/images/search_icon_pdf.gif)
Flyer_GIG140922_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
![140617](/images/search_icon_pdf.gif)
140617
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
![jul](/images/search_icon_pdf.gif)
jul
Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...
![oct](/images/search_icon_pdf.gif)
oct
Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...
![Circular_GIG121020_v2](/images/search_icon_pdf.gif)
Circular_GIG121020_v2
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
![july](/images/search_icon_pdf.gif)
july
Latin/Ballroom Dancing Class Date & Class Class Waltz – Elementary I Samba – Elementary II Rock'n Roll – Elementary I Quickstep – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 p ...
![Circular_GIG120421](/images/search_icon_pdf.gif)
Circular_GIG120421
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
![chp1-s7](/images/search_icon_pdf.gif)
chp1-s7
23 7 Current and future tax developments Topic highlights Tax developments in Hong Kong include a comprehensive tax system review, the budget, amendments to the IRO, and expanding its tax treaty netwo ...
![Circular_GIG111219](/images/search_icon_pdf.gif)
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 ...
![Circular_111022](/images/search_icon_pdf.gif)
Circular_111022
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club (CWBGCC) ...
![Circular_GIG110923](/images/search_icon_pdf.gif)
Circular_GIG110923
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 ...