HKICPAStaffSummary-HK_IFRIC_Int18
HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
Commentary on the 2007 Budget
The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...
Sub-Staff_Guidance
Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
PRC CPA Uniform Examination
2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作( ...
notes_CPD_briefing
1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
0708
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
FRSCMS-Jul
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...
Feb
-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...
Feb08
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...
submissioned8
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 24 May 2006 Mr. Kil-woo Lee Project Manager, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. ...
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Oct05
Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
HKPoly U_30-Oct-02
Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
12-Append
AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
Circular_Golf Day in China_131123 (rv)
Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...
Circular_golf class (March 2012)
Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...
kuoni_april
All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則: * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發, * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證,菁英郵輪公司及其特約 ...
2016年中秋食品訂購表- 內部HKICPA 2nd
定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...
616th_210121
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Issue 35 - Compliance work for regulated entities
1 Issue 35 (June 2020) Dear members and member practices, Compliance work for regulated entities Practices might be engaged by regulated entities to issue a report on their compliance with relevant re ...
592nd_190124
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ETS_Module B_final
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375
1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...
374
1 Minutes of the 374th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 19 March 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Ce ...
candidate6
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1378P_DC order_23 Oct 2019_Redacted
A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...
PR_20191219_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零一九年十二月十九日)香港會計師公會轄下一紀律委員會,於二零一九年十一月四日就執業會計師陳美美小姐(會員編號:F05390)、執業會計師何耀恒先生(會員編號:A25768)及華融(香港)會計師事務所有限公司(「華融」;執業法團編號:M0331)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴 ...
EC20220615251
1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
pdf_700260
Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...
User Guide for the e-AGM Platform_Final
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
User Guide for the e-AGM Platform_old
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
EC20220915252
1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...
cl_p2m3
1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
Board diversity research
The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...
hkas31
Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...
hkas28
Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...
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 ...
update225
i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...
2016chi
準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿,邀請公眾發表意見。我們對徵求意見稿的分析,顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外,財政部現正進行金融工具、租賃和保險合同的準則修訂工作,以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...