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By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

qp-enrol-form-mar

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

techwatch63

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 Spotli ...

edimprovements

-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...

Appendix 3 (IAESB-IES-2)

Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...

ETS_Module C

Disclaimer 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 pu ...

MPS_D_PartI

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 ...

ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

ETS_Module C

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MPS_D_PartI

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spi

Page 1 of 9 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 ...

update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

ms0507

Page 1 of 7 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 07 May 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...

1278F_DC Order_Redacted

, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...

Level 2 Cert of Appreciation Merit and Proficiency2023

Level 2 Competition Awardees list -Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 ELCHK Lutheran Secondary School Chan Ka Yu Law Hoi Yee Li Ming C ...

Level 2 Cert of Appreciation Merit and Proficiency2023_10May

Level 2 Competition Awardees list -Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 ELCHK Lutheran Secondary School Chan Ka Yu Law Hoi Yee Li Ming C ...

Level-2-Cert-of-Appreciation-Merit-and-Proficiency2023_29Jun

Level 2 Competition Awardees list -Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 ELCHK Lutheran Secondary School Chan Ka Yu Law Hoi Yee Li Ming C ...

BRIGE_practice schedule_1302

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

29 Agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 29 May 2019 Time: 2:00 pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...

agenda811

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 11 August 2021 Time: 2:00 pm – 3:00 pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Tim ...

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 25 January 2019 Time: 2:30pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER T ...

IAP_agenda_20230427

MEETING OF THE HONG KONG INSURANCE ADVISORY PANEL Date: 27 April 2023 (Thursday) Time: 2:30 p.m. – 2:50 p.m. Venue: Virtual conference Item Agenda Paper Time 1 Opening remarks -1 min 2 Submission: Cha ...

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

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 ...

ETS_Module B

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20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

20150512_ETSI_C

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1102sch_oct 2022

Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...

603cc

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) 1 March 2023 Circular on Reporting under Section 20 of the Product Eco-responsibili ...

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

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TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Module B_Preseen_20172

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Module B Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

B_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

Module B

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

...

...

StudentsExpress_Oct2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...

Flyer_HKICS_final

Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...

submissionlogold1

Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...

submissionlog15

Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...

NGO_Treasurers_Workshop_20180706

Presented by : Annie WONG Finance Manager, Baptist Oi Kwan Social Service Date: 6 July 2018 "CPA for NGO" social responsibility programme Planning, Budgeting and Forecasting Content 1.Relati ...

Circular_BRIG170916_1

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170916

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

Circular_BRIG170325_v2

Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

976r10_SET_StudentExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

Circular_BRIG160312

Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

Circular_BrIG151205

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

Circular_BRIG150912_v2

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_150613

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_BRIG150314_v3

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_BRIG141213

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

reasons-order-1002

Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

jazz_aug

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_minibridge_140628

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

Circular_minibridge_140322

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

order-1002

1 Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

oct

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

sep

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

s130611j

Supporting organisation Host Supporting organisation Seminars on “Directors Beware!” and “Disclosing Price Sensitive Information: Lessons from Australia” ECPD /CPD point(s) : The HKICPA : 4 CPD hours; ...

Circular_minibridge_130706

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

feb

Latin/Ballroom Dancing Courses VVeennuuee:: TThhee LLeeaaddeerrss'' DDaannccee CCeennttrree 11//FF,, SSeeaavviieeww CCoommmmeerrcciiaall BBuuiillddiinngg,, 2211 CCoonnnnaauugghhtt RRdd WWeesst ...

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

20121120_ModuleC_Case

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Circular_120609

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

Circular_BRIG111012_1

Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...

Circular_BRIG111012

Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...

Circular_BRIG110924

Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...

1112-1

Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

Circular_BRIG110611

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

Circular_110319_v3

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

circular_101218f

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

ttp

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

Circular_100925_1

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

Circular_100925

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

Circular_100626

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

1_601

Statement 1.601Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.601 Insolvency Guidance Note (2) -A liquidator’s investigation into the affairs of a ...

MPFA_submission_annex

1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...

MPFA_submission_annex

1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...

land_titles_bill_220403

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M19404 22 April 2003 Hon. Margaret Ng Chairman of the Bills Committee, Legislative Council Secretariat, 3/F, Citibank Tower, 3 Garden Road, Central ...

land_titles_bill

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M19404 22 April 2003 Hon. Margaret Ng Chairman of the Bills Committee, Legislative Council Secretariat, 3/F, Citibank Tower, 3 Garden Road, Central ...

P293

Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...

Circular_121215 (v2)

Circular_121215 (v2) Mini Bridge Tournament 2012 The last match of this year's mini bridge tournament will take place on Saturday, 15 December 2012. To compete for the Bridge Interest Group Trophy ...

Circular_minibridge_131214 (rv)

Circular_minibridge_131214 (rv) Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tourna ...

Circular_minibridge_140927 (rv)

Circular_minibridge_140927 (rv) Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tourna ...

TTLeague2014_circular (v4)

TTLeague2014_circular (v4) Table Tennis League 2014 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held in May. The league is divided into begin ...

FE (Dec 16) Paper I Panelists Report_Final

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Workshop Topics Module D Workshop 1 (December 2017)

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