sponsorshippackage-old

National Day Celebration Dinner Friday, 23 September 2016 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

sponsorshippackage

National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...

Sponsorship Package_commericial_2014

National Day Celebration Dinner Monday, 22 September 2014 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

cataloge0810

*Miele (Hong Kong) Ltd reserved all the rights to change the information with prior notice. 2009S5281 3,988• S2110 • Designed and tested for an average life of 20 years • EasyLock suction tube • Super ...

S090304A

The Co-operation and Future Prospects of the Accounting Profession Between HK and China Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing ...

Easy Store_Product List till Dec

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

tue16

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

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 ...

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; ...

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 ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

ETS_Module_A

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 sho ...

ETS_Module_A

You don't have access right to view the details. Please login.

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 ...

module-enrolment-form

CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...

FE (Jun 18) Paper I_Answer

You don't have access right to view the details. Please login.

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...

Cir_BP201511

Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...

cdr-ss100727

CD-Rom for CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence HK60 per CD-Rom for one user ...

CDR-W100227-2_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

CDR-W090718-2_Flyer

CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...

CDR-W090718-1_Flyer

CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...

hkis_1311

Event Name : Industrial Summonses and Their Impact CPD Code : 2013102 Speaker : Sr Gilbert Kwok, FHKIS, FRICS, LLB, Past Chairman of the HKIS(QSD), Partner of Clyde & Co and his colleagues Gilbert ...

ndd-2013-form3

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

ndd-2013-form2

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

Discount offer

香港中樂團現特為香港會計師公會會員或其親戚子女提供兩項「認識中樂齊齊揀」課程優惠。兩項課程名額有限，欲報從速，額滿即止！ １）７月課程整個課程共四堂，學費每位原價HK1,660（連報名費），現優惠價每位HK1,400 （優惠已豁免報名費HK100 及享有9 折優惠）， ２）８月課程（「認識中樂齊齊揀課程*」特別班） 日期：2013 年8 月30 日（五） 時間：10am-1pm（整個課程於3 小時 ...

CDR-W100227-3_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

tfp120912s

Hong Kong and Singapore – a comparison from a tax perspective Programme Code: TFP120912S Hong Kong and Singapore have often been compared in terms of economic development over the last few decades. In ...

tfp120817s

Hong Kong Advance Pricing Arrangement Program Programme Code: TFP120817S On 29 March 2012, the Hong Kong Inland Revenue Department (“IRD”) released Departmental Interpretation and Practice Notes No. 4 ...

rif101208

Modified universalism following Rubin v Eurofinance About the topic In the case of Rubin v Eurofinance, the English Court of Appeal has permitted the indirect enforcement in England of a judgment give ...

Circular100423

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

bpubforsale_premium

Purchase of Premium Collections Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Premium Original ...

bpub_souvenirs

Purchase of Souvenirs Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Souvenirs Original Price10 ...

040903iig

-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...

040903iig

-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...

040903iig

-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...

Five-year_Summary

A N N U A L R E P O R T 2 0 0 3 21 !"#!"#%%&"' Five-year Summary (1998-2003) 2002/2003 2001/2002 2000/2001 1999/2000 1998/1999 ! ! ! ! For the year ended 30 June HK'000 HK&# ...

07Five year summary

Hong Kong Society of Accountants • Five-year Summary (1997 -2002) 18 2001/2002 2000/2001 1999/2000 1998/1999 1997/1998 HK’000 HK’000 HK’000 HK’000 HK’000 As at June Operating i ...

Module B Dec 2018Question

You don't have access right to view the details. Please login.

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

Teaching_Kids_about_Money

Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...

MPS_Module D(Deleted p1,43)_2

You don't have access right to view the details. Please login.

FE (Jun 17) Paper I_Answer

You don't have access right to view the details. Please login.

FE (Dec 17) Paper II_Question

You don't have access right to view the details. Please login.

Feb

2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

MPS_Module D(Deleted p

Mod C (Jun 2013) Workshop 2 (full)

Mod C (Jun 2013) Workshop 2 (full) Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

ETS_Module D_final

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 pur ...

ETS_Module D_final

You don't have access right to view the details. Please login.

ETS_Module D_final

You don't have access right to view the details. Please login.

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Annual Report 2024

You don't have access right to view the details. Please login.

04052014tls

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

ETS_Module_D

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 sho ...

ETS_Module_D

You don't have access right to view the details. Please login.

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 ...

FE (Jun 16) Paper I_Answer

You don't have access right to view the details. Please login.

FE (Jun 16) Paper I_Answer_1

You don't have access right to view the details. Please login.

FE (Jun 16) Paper I_Answer_2

You don't have access right to view the details. Please login.

APM_form

4Audit Practice Manual (2016 edition) Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing the following:- Volume 1 consisting of guidance not ...

APMoo

4 Audit Practice Manual (2016 edition) [Temporarily out of stock -will soon be available] Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing ...

HKICPA order form Jul2015-Jun2016

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

Health harvest_Order-form

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

order-form

CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...

SGIG121202_flyer

; l l i -: ponsor l itezzo-Soprani: iE l : z z a s ! ! : i : Fi&t irE'i::,:. EFtrAEp6r osrammEen quirie2s7:2 2-165in0f;o @rhapsoartsH,cifo6mE T icketinEsn quirie2s7:3 4-9llg ,fEffi*EfrElCHr ed ...

scholarships-old

Scholarships, bursaries and awards 1. QP China Scholarships For students of accredited Mainland accountancy programmes These Scholarships aim to encourage outstanding students of accredited Mainland a ...

bursaries-awards

Scholarships, bursaries and awards 1. QP China Scholarships For students of accredited Mainland accountancy programmes These Scholarships aim to encourage outstanding students of accredited Mainland a ...

A - pre-seen 20111

Financial Reporting 1 Pre-Workshop Materials Financial Reporting 2 Workshop 2 Session 7 Case Study (Consolidation) Panther Holding Limited (Panther), a Hong Kong based company, manufactures and sells ...

OF-QualityControl

Prepare your CPA firm for Quality Assurance Order “A guide to Quality Control” today Over 200 pages of practical advice for equipping your firm on quality control • A guide to Quality Control will ass ...

OF-QualityControl

Prepare your CPA firm for Quality Assurance Order “A guide to Quality Control” today Over 200 pages of practical advice for equipping your firm on quality control • A guide to Quality Control will ass ...

Standards_Dec08

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendmen ...

Gala Dinner 2013_Sponsorship+supplement

GALA DINNER 2013 "Accounting for Hong Kong since 1973 計往開來四十年" Date: Monday, 9 December Venue: Grand Hall, Hong Kong Convention and Exhibition Centre Sponsorship Package for Member Practices ...

kitsetorderevfinal_form

Audit Practice Manual 2020 Update Kit """""Available Exclusively To Subscribers of APM 2016 Edition Name: HKICPA Member /Student* No.: Email Telephone No.: Company Name: Firm ...

Flyer - 6 June 2018_final

Supporting organisation Host Supporting organisation Seminar on “Regulating Shareholders Agreements: Prohibition or ex-ante?” and “Shareholder Agreements: Balancing Freedom of Contract and the Proport ...

pr-20180205_E

1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...

2018_CNY_promotion

Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...

s150528j

Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...

TUE140345

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

s121109j

Supporting organisation Host Supporting organisation Seminar on “Deconstructing Independent Directors” and “Regulations and Regulators” CPD point(s): The Law Society of Hong Kong : 6 CPD points; (3 po ...

D-09-0429C_decision_order

Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

FE (Dec 15) Paper II_Question

You don't have access right to view the details. Please login.

Joint Seminar on 25 Sep 2017 v5

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 ...

HKICS

Seminar on “A Bird’s Eye View of the International Arbitral Process” and “Global Development of Islamic Banking and Bonds (SUKUK)” 20 December 2016 (Tuesday) Date : Tuesday, 20 December 2016 Topic : S ...

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 ...

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

BudgetCommentary06-07

Commentary on the 2006 Budget The Financial Secretary (“FS”), Mr. Henry Tang, delivered his third Budget Speech on 22 February 2006. The economy The figures contained in the budget revealed a robust p ...

1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

Module B_Preseen_20182_p.7

Corporate Financing 7 Sales An analysis of sales turnover in 2018, and comparisons with previous years, is shown below: 2018 2017 2016 Product line HK million % of sales % of sales % of sales Women ...

UWE voucher - HKICPA

University of the West of England, Bristol (UWE) MSc Accounting and Financial Management (MWEMA) Reg. 252584 BA (Hons) Accounting and Finance (BWEBA) Reg. 252585 Privilege Offer for HKICPA Save up to ...

order-form-20111017

CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...

020919e

To: News/Business Editor 19 September 2002 (For IMMEDIATE RELEASE) HKSA issues an Exposure Draft on a proposed revision to the HK Framework The Hong Kong Society of Accountants (HKSA) Financial Accoun ...

Asia Tax Planning2(Charles)_4

Asia Tax Planning2(Charles)_4 • Philippines • People’s Republic of China • Singapore • Taiwan • Thailand • Vietnam (Newly Added Content) • Indonesia • Tax planning for the outbound investor • Transfer ...

ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

ab3

AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...

Module D (Dec 15)_Answer

Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

Module D (Dec 15)_Answer_1

Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

Web_Shun Tak_20170101

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

Web_Shun Tak_20160414

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

Web_WTCCHK_2015

World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...

Web_WTC_2014

World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...

HKIA_Curtain Wall Design 101

Synopsis Mr. Wong is a high caliber architect with over 20 years of experience supervising the façade design and construction of award winning projects for esteemed architectural rms e.g. Ronald ...

JoyPeace

Joy & Peace is pleased to invite our members to become its VIP. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffeerrss Entitle to be ...

jp-Jul

Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and registered students Offffers Entitle to become Joy & ...

jp

Joy & Peace is pleased to invite our members to become its VIP. Eligiiblle Userrs HKICPA members, International Affiliates, GAA members and registered students Offerrs Entitle to become Joy & ...

adoption

Ethics Committee (EC) Due Process for the Adoption of International Ethics Standards Board for Accountants (IESBA) pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses ...

pubforsale_premium

Purchase of Premium Collections Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Premium Original ...

Due Process To Adopt International Auditing Standards

Auditing And Assurance Standards Committee INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distributions (internationally) General Distributions Task Force appointed by ...

web_Joy&Peace_2011 _special promotion in July_

web_Joy&Peace_2011 _special promotion in July_ Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and regi ...

web_Joy&Peace_2013

web_Joy&Peace_2013 Joy & Peace is pleased to invite our members to become its VIP. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOf ...

Welcome_offer_180724

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

Module D 20140430 upload

You don't have access right to view the details. Please login.

1224-1

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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 ...

MPS_A_PartII

You don't have access right to view the details. Please login.

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 ...

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 ...

module-enrol-form-2011

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 ...

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

techwatch53

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 ...

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

HKICPA Eng Annual Report 2023

You don't have access right to view the details. Please login.

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

tuewk

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

budget_proposals_2015-16_final_9.1.2015

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

tls14

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...

Budget Proposals 2015-16 (final revised) 9 1 2015

Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

Ren_FB Corp Offers 2024 Mothers Day

Book Book Book Book Book on or before on or before on or before on or before on or before on or before on or before on or before on or before on or before April 19 April 19 April 19April 19, mothers c ...

tue1605

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

Flyer_TFA160118

Tax considerations when opening a business or investing in the US Programme Code: TFA160118 Non-US citizens may find the US tax rules and regulations difficult to understand due to their complexity, b ...

Flyer_TFA160118-1

Tax considerations when opening a business or investing in the US Programme Code: TFA160118 Non-US citizens may find the US tax rules and regulations difficult to understand due to their complexity, b ...

151119

Update on tax anti-avoidance – part 2 Programme Code: TFA Following the part 1 update on anti-avoidance held earlier this year, participants should have general understanding on the sections of the In ...

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue151215o

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue1518

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

tue1517

In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...

tue1509

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

tue1508

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

150615

Cross-border salaries tax issues Programme Code: TFA With an increasing number of employees frequently travelling to and working in the Mainland, the management of Hong Kong/Mainland cross-border sala ...

150421

Updates on tax anti-avoidance Programme Code: TFA Taxpayers might try to reduce their tax liabilities by implementing a complicated tax planning strategy. However, they should be aware of the possible ...

hkics150309

Supporting organisation Host Supporting organisation Symposium on the New Companies Ordinance – First Anniversary Review 9 March 2015 (Monday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law ...

150210

Tax Issues Arising from the Digital Economy Programme Code: TFA On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges of the ...

150210_old

Tax Issues Arising from the Digital Economy Programme Code: TFA150210 On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges o ...

141124

Tips on dealing effectively with Hong Kong tax audits and investigations Programme Code: TFA A tax audit or investigation can be a very time-consuming exercise, which can sometimes take more than a ye ...

141105

International Tax Planning Programme Code: TFA The international tax environment is complicated and constantly evolving, giving rise to numerous local and broader international considerations. To be w ...

140821

FATCA – The latest update and its impact on taxpayers in Hong Kong Programme Code: TFS With the aim to combat tax evasion more intensively, the US government has introduced the Foreign Account Tax Com ...

140522

OECD transfer pricing initiatives Programme Code: TFS Transfer pricing issues have become an increasingly important part of the international tax landscape. This seminar will take a look at recent OEC ...

TUE140513

RReevviisseedd SSmmaallll aanndd MMeeddiiuumm--ssiizzeedd EEnnttiittyy FFiinnaanncciiaall RReeppoorrttiinngg FFrraammeewwoorrkk aanndd FFiinnaanncciiaall RReeppoorrttiinngg SSttaannddaarrdd Programme ...

140430

Latest developments on Shanghai Free Trade Zone Programme Code: TFS On 29 September 2013, the Chinese government established the Shanghai Pilot Free Trade Zone. It consists of four existing free trade ...

wac0506list

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

140514

Update on tax cases Programme Code: TFS In this seminar, the speaker will discuss three important tax cases and their implications. These cases are: Nice Cheer Investment Ltd., on unrealised gains re ...

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

tfp140212s

HKICPA seminar: Trusts Planning with U.S. Beneficiaries Programme Code: TFP140212S Topics include: Overview of US tax system Overview of offshore trust structure Classification of trust under US ta ...

tue_fi

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

tfp131111s

HKICPA seminar: Transfer Pricing Updates for Hong Kong and China Programme Code: TFP131111S In this seminar, the speaker will share with participants her insights and observations on the transfer pric ...

131210

VAT reforms in China -The impact on multinational corporations and the future direction of the VAT programme Programme Code: TFS The first phase of the value added tax (VAT) pilot programme has been i ...

131031

Transfer pricing for the financial services industry Programme Code: TFS The significant increase in cross-border activities has made transfer pricing (“TP”) one of the key tax issues faced by multina ...

tfp131122s

China Enterprise Income Tax Updates Programme Code: TFP131122S Updates on Enterprise Income Tax (EIT) controversial issues: Indirect equity transaction Beneficial ownership rules Permanent establis ...

tue_fi_old

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

130613

Tax transparency and exchange of information – the implications for Hong Kong Programme Code: TFS Internationally, the pressure on jurisdictions perceived to be uncooperative and lacking in transparen ...

tue030413

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

130315

Hong Kong Tax Cases: Recent Important Developments Programme Code: TFS Some important tax cases have been heard by the courts in recent months, relating to, e.g., expenditure on plant and machinery, l ...

tfp130313s

Cross-border Transfer Pricing Issues between Mainland China and Hong Kong Programme Code: TFP130313S The seminar will discuss cross-border transfer pricing issues between Mainland China and Hong Kong. ...

tfp130227s

Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...

130221

Key tax issues in the China fund industry Programme Code: TFS China is an important and attractive fund market for foreign investors, due to the country's strong growth and the fact that Chinese a ...

130131

Joint Forensics Seminar Data Privacy and Data Security Speakers Programme Highlights Mr. Edward EPSTEIN Managing Partner Troutman Sanders, Shanghai office Ms. Violet HO Senior Managing Director Kroll ...

tfp130322s

China Tax on Fund Remittances Programme Code: TFP130322S You may have been charged a number of fees or reimbursements in your China related companies. What are the China tax costs when remitting money ...

tfp130116s

Common China Tax Problems of SMEs and Possible Solutions Programme Code: TFP130116S Are SMEs and auditors aware of the China tax problems? With the changing tax rules and enforcement, there are a lot ...

121220

China Outbound Investment Programme Code: TFS – Why use Hong Kong as an Investment Platform? Hong Kong is an important investment platform for Mainland enterprises looking for overseas business opport ...

tfp121120s

Reform of Taxation in India 2012 Programme Code: TFP121120S India is one of the fastest growing economies in Asia. Indian tax rules can be complex for foreign investors. The Finance Act 2012 introduce ...

120913

VAT reform in China and its implications for business Programme Code: TFS China is extending its VAT pilot reform to more locations, with far-reaching implications for businesses. The new locations ar ...

tfp120924s

Key Tax Considerations for M&A in China Programme Code: TFP120924S Conducting a due diligence exercise is common practice in M&A transactions. However, the focus is often on identifying any po ...

ndd-2012-form

National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

tfp120730s

M&A in China – A Practical Guide Programme Code: TFP120730S The seminar will provide a practical guide to M&A in China including: Typical due diligence issues encountered from both a financia ...

Flyer CP_100112

Forum on the Consultation Paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 1 Date and Time 10 January 2012 (Tuesday) 12: ...

rif110406

Asset Recovery in Investment Bank Insolvency About the topic At this seminar, Mr. Antony Zacaroli QC, one of the leading insolvency QCs in London, will look at issues arising from the recovery of asse ...

hkfrs-update-may

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...

s100310s

Restructuring Distressed Listed Companies Programme Code: S100310S Speakers Mr. Paul Chau, CPA, FCCA, CFA. Partner of KPMG China and Head of M&A Advisory of KPMG Corporate Finance Limited. Mr. Cha ...

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

Mobile Medical_1_31122022

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 香港會計師公會會員及家屬限時優惠(A)全面身體健康檢查(共72項檢查) 原價2,380 血脂總膽固醇三酸甘油脂高密度膽固醇低密度膽固醇極低密度膽固醇總脂肪組織損傷指標總肌酸磷激酵素腎功能肌酸肝尿素微量元素鈣心臟問題高靈敏度肌鈣蛋白I 血液細胞分析(血全象) 血液白血球血液紅血球血色素紅血球壓積量紅血球平均容量 ...

ETS-FE

You don't have access right to view the details. Please login.

ETS-FE

You don't have access right to view the details. Please login.

ETS-FE

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 pur ...

ETS-FE

You don't have access right to view the details. Please login.

pr-20170605_en

1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

sas402

SAS 402 (revised June 02) 1 STATEMENT OF AUDITING STANDARDS 402 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

ETS_Module D

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 sho ...