1_207A
2 Change of Auditors of a Listed Issuer of The Stock Exchange of Hong Kong Professional Ethics Statement 1.207A Statement 1.207A Effective from 1 June 2005 Change of Auditors of a Listed Issuer of The ...
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 ...
1_304
HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...
1_305
1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...
1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
1_500
Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
1_602
Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...
1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
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 ...
2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2002
DateSubject 31 Oct 2002 Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disc ...
2002
DateSubject 31 Oct Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disclosu ...
2002pr16_sharedbased
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2003pr04
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
2003pr05
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
2007 - 2016
Date Topic Nature of Activity 3 Oct 2016 CFIG Evening Seminar: Shenzhen-Hong Kong Stock Connect (深港通) Seminar 30 Aug 2016 中國企業“走出去”的挑戰與機遇 Seminar 18 Jul 2016 CFIG Forum - Developing Hong Kong to becom ...
200702
Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...
200703
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...
2007_member_flyer
-1 -R_10/2007 Personal Insurance Programme 2007/2008 The Institute has negotiated with the respective insurers the following insurance plans for members and registered students at very competitive rat ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
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 ...
2009
DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...
2009
DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...
2009 Update to JD_c
1 2009《联合声明》更新文件(2009 年12 月15日) 1. 香港会计师公会(下称“公会”)代表团于2009年10月13日在北京参加了第三次三方会议(财政部、国际会计准则理事会、公会),是次会议得出的结论如下: 2. 中国企业会计准则与国际财务报告准则趋同的路线图:财政部近日发布了《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。这表明: (a) 财政部计划采用由国际会计准则理事会 ...
2010
DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...
2010
DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...
2010-11-appa
Appendix A Restructuring and Insolvency Faculty Events/Activities for the membership year 2009-2010 Date Topic Speakers 2009 22 Jul Riding out the Storm in Asia: Restructuring & Insolvency Strateg ...
2010_table reserve form
Reservation Form Annual Dinner -9 December 2010 To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 For ...
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
20110107
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
20110107F
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
20110824
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 24 August 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
20111011-1-order
1 Proceedings No.: D-08-0342H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
20111201-order
1 Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sec ...
20111202-order
1 Proceedings No.: D-10-0492C 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 ...
20112_MA_Comparison
December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...
20120601
Date 1 June 2012, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Ms. Clara Yu ...
20121011_module_a_part1
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20121016_ModuleD_PartI
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20121018_ModuleC_Part I
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20121024_Module D_PartII
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20121025_ModuleB_PartII
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20121106_ModuleA_PartII
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20121108_ModuleC_PartII
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20121113_ModuleB_Case
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20121119_ModuleA_Case
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20121122_ModuleD_Case
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20121126_ModuleB_Essay
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20121204_ModuleA_Essay
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20121206_ModuleC_Essay
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20122_MA_Comparison
August 2012 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
2012_Recruitment leaflet
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
20130411_module_a_part1
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20130418_module_d_part1
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...
20130422_module_b_part2
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20130425_module_d_part2
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...
20130520_module_a_essay
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20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
20132_MA_Comparison
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
20132_MA_Comparison_1
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
20132_MA_Comparison_2
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
2013_Recruitment leaflet
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
2014 SSG_briefing session
1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2014-2015 Briefing session 賽前簡介會21 October 2014 2 Agenda 議程Objectives and background 目的與背景 ...
20140305_Hong Kong Tax Updates 2013
Date 5 March 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
201405_Yachting Courses
Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...
20141007_MPS_A_S1
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20141008_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 ...
20141009_MPS_C_S1
Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...
20141015_MPS_B_S1
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20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
20141021_MPS_A_S2
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20141022_MPS_C_S2
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20141028_MPS_B_S2
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20141104_ETS_A_S3
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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 ...
20141107_ETS_D_S3
Exam Technique Seminar (Dec 2014) Section A (Case Question) Prepared by Angela Nip 2 Friendly Notes on Examination Technique: 1. Read the question carefully It is important to identify the issue or i ...
20141118_ETS_A_S4
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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 ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...