ETS_Module D

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hkfrs2

Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

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02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

pn1013

PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...

hksa230cfd

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

1_301

1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

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-0852-0427

IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

2_12_2013_ModuleA_Essay

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D-09-0426O

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

order-reasons-0926

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

order-danvil

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

A4

26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

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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 ...

part_3_4

PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

ifric-d13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

ed-pn1013

ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...

ed-pn1013

ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

Paper 5

1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER 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 Accoun ...

1420P_23Dec2019_Redacted

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

Module 9

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 SIX questions are comp ...

Module 9

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 SIX questions are comp ...

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

316nvol11

Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

Financial Statements

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Financial Statements

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19102901 Language Cantonese with English terminology Event name Classification of financial instruments under HKAS 32: Debt vs Equity CPD hours 3. ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP20010601 Language Cantonese with English terminology Event name Classification of financial instruments under HKAS 32: Debt vs Equity (Re-run) CPD ...

Module A 6th Edition Learning Pack_Part 2

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update 275

i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...

hksa23015

Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...

hksa23015

Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...

BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

PartI-I2C_FairValueMeasurements

November 2006 DISCUSSION PAPER Fair Value Measurements Part 1: Invitation to Comment and relevant IFRS guidance Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Ca ...

DP-FairValueMeasurements-PI

November 2006 DISCUSSION PAPER Fair Value Measurements Part 1: Invitation to Comment and relevant IFRS guidance Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Ca ...

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

hksir500

Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...

improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

update035

Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...

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 ...

20150428_MPSII_A

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cpa-ar-en

Annual Report 2011 THE Hong Kong Institute of certified public accountants presents the year in review Special Features Photo essay Short Vignettes starring members and show business Acting for the pr ...

ED-ClassificationMeasurement

Financial Instruments: Classification and Measurement Comments to be received by 14 September 2009 July 2009 Exposure Draft ED/2009/7Exposure Draft FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMEN ...

570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

tb15

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

5sir21

Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...

273500

Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

ed_sir500

18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT REVISED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGAGEMENT ...

hkas28_2011

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...

5sir21

Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...

sir50022

Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...

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 ...

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

nas0124

Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...

...

Strategic Plan 2023

Introduction 2 I Strategic Plan 2023 The annual review of the Strategic Plan has been undertaken by Council and it has been updated and refined based on a number of key factors and considerations. Man ...

1_603

Liquidation and Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Statement 1.603 Issued September 2005 Revised July 2020 Effective as from 1 August 2020 ...

update115

Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...

update057

Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...

MC Jun 2018 Question

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Module B Jun 18Question

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ms1209

Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 12 September 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FR ...

Booklet

Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...