CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

1266F_1347F_23Dec2020_DC order edited

IN THE MATTER OF A Complaint made under Section 34 (IA) and 34(IAA) of the Professional Accountants Ordinance (CapsO) (the "FAO") and referred to the Disciplinary Committee under Section 33( ...

pr20121122-en

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2012 First-time winners reflect spreading corporate governance culture while unfilled t ...

2023

Date Subject 1 December 2023 IAASB Exposure Draft Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements and Proposed Co ...

Past Events (2022)

Past Events (2022) Date Topic Nature of activity 23 Dec 2022 Operational Restructuring in Action Seminar 31 Oct 2022 Cross-border Insolvency at a Crossroads Seminar 27 Sep 2022 E-learning webinar: Per ...

Latest Sustainability News and Developments

Date Title 24 October 2024 ISSB update October 2024 18 September 2024 ISSB update September 2024 24 July 2024 ISSB update July 2024 12 June 2024 ISSB update June 2024 16 May 2024 ISSB update May 2024 ...

Study Materials

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

Study Materials

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

Comment Letters

Comment Letters

1_300

1.300 (June 23) 1 STATEMENT 1.300 GENERAL GUIDANCE EXPLANATORY FOREWORD (Issued April 1985; revised September 2004 (name change); June 2023) 1. In addition to the Rules and Guidelines in Section 1.1 o ...

update023

Update No. 23 (Issued December 2005) Document Reference and Title Instructions Explanations VOLUME IVOLUME I Contents of Volume I Replace contents pages i & ii with revised contents pages i & ...

2020

Date Topic 8 December 2020 Free webinar: Experience sharing: Start-up journey of a young entrepreneur Available period: 7 December 2020 – 15 December 2021 Young Members Virtual Conference: Out of the ...

2019

Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...

Anti-Money Laundering-related Submissions

Date of Submissions Subject 29 January 2021 FSTB - Public Consultation on Legislative Proposals to Enhance Anti-Money Laundering and Counter-Terrorist Financing Regulation in Hong Kong 23 October 2017 ...

Past Events (2015)

Past Events (2015) DateTopicNature of Activity 19 Nov 2015 Update on tax anti-avoidance - part 2 Seminar 29 Oct 2015 International Tax Update Seminar 22 Sep 2015 FATCA from a practical perspective Sem ...

PPHK_HKICMF_Leaflets_2016 Back

OPENING NIGHT CONCERT 19 JAN 2017 (THU) 8PM Theatre, Hong Kong City Hall INSIDE BEETHOVEN’S MIND 20 JAN 2017 (FRI) 8PM Concert Hall, The Hong Kong Academy for Performing Arts Tickets are available ...

Web_Ocean Park_20160127

Ocean Park is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffff ...

BMIG_1609practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 2 September (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9 Septemb ...

lec150912v

Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...

Web_bma_20150727

bma Catering Management Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affilia ...

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

practice schedule_1507

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

practice schedule_1504

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

lec150305v

Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...

Web_bma_2015

bma Catering Management Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affilia ...

Submissions on PAIB related subjects

The Institute has also reviewed and submitted comments on a number of issues and consultation papers of importance for PAIBs, including: Date of submission Subject 23 December 2014 Competition Commiss ...

dd_150123

Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...

List_contestants

CPA Singing Contest 2014 30 November 2014 at The Tonno Club List of Contestants Solo Performance 1. Helen Chan 2. Cynthia Chan 3. Johnny Choi 4. Angel Fock 5. Jacqueline Hsui 6. Rita Hui 7. Samuel Hui ...

Final Examination

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

lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

lec131207v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

lec130615v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...

practice schedule_1208

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

opera_night_message

To: Members, Opera Night -Puccini's La Boheme The Singing Interest Group (SgIG) is organizing a group discount for the following opera show: Opera: Puccini's La Boheme 浦契尼《波希米亞生涯》(Click here f ...

reply-slip

Cocktail Reception for New Members Date : Wednesday, 5 May 2010 Venue: Conference Centre, Hong Kong Institute of CPAs , 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Programme ...

pr-20091211c

1 () 理 零零年 行 年零零年度 理年零零年連兩年 零零年零零年理 理理 露年來參 行‧ 行 Keith Pogson 理 理理麗 女 兩年理 12 14 兩行 理梁女麗行 年 理年兩理 理行 2 例理23 14 理理兩理兩理 行 - - 例 數數 certified public accountants CPA Hong Kong Institute of CPAs年 ...

carpark

2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...

event

Prospective CPA Issue No. 52 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. October 2009 November 2009 Date Events 1 November Q – Modules B & D: 2nd workshop 1 Novemb ...

Government Budget

Each year the financial secretary sets out Hong Kong government's tax and fiscal policy and plans in the budget speech, which is normally delivered in February or March. Some months prior to the b ...

training_replyslip

Reply Slip (Please return this slip to the Society’s office by fax on or before Thursday, 9 May 2002) To : Ms. Georgina Chan Fax No.: 2147 3293 Director of Education & Training Hong Kong Society o ...

FIG_practice schedule_140618&30

FIG_practice schedule_140618&30 Football Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Registration closing Venue 18 June (Wed) 2000 – 2200 11 June Hong Kong Footb ...

Kaplan_Conversion Programme

Name of Accredited Programme:Kaplan Conversion ProgrammeMode of Study:Part-time (Regular and Intensive Mode)Offering Institution/Course Provider:Kaplan FinancialCurriculum for meeting QP's exempti ...

HKCCAssociate in Business Accounting

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption M1AccountingBHM ...

HKIVE_Higher Diploma in Accountancy

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption ACC3115Financia ...

15 Corrigendum 1505P edited

15 Corrigendum 1505P edited Proceedings No.: D-19-1505P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance, Cap. 50 BETWEEN Practice Review Committee of th ...

2020

Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...

2020

Publications Publications Item Date of Issue Category Title -7 December Auditing and Assurance A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting 2020-6 2 ...

Key action items

Advocacy for the profession new, updated 20 Advocate for the requirement of qualified accountants in listed companies, and seek opportunities to raise the issue through consultation responses and stu ...

...

...

...

...

Hong Kong Institute of Certified Public Accountants Elects President and Council

(Hong Kong, 12 December 2019) Today, following the Hong Kong Institute of Certified Public Accountants (HKICPA)’s 47th annual general meeting (AGM), the HKICPA Council elected Kong Chi How, Johnson as ...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

Hong Kong Institute of Certified Public Accountants Elects President and Council

(Hong Kong, 13 December 2018) Today, following the Hong Kong Institute of Certified Public Accountants (HKICPA)’s 46th annual general meeting (AGM), the HKICPA Council elected Law Fu Yuen, Patrick as ...

MPS_Module C_Part 2

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 ...

20160716_Level two

Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...

160809I-1

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

160809e

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

jazz_july

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 footwork ...

160426.contacts

“臨時執行審計業務許可證”聯繫資料請參閱以下相關資料： 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務所在中國內地臨時執行審計業務暫行規定(2011年3月21日) 中國內地各省市聯繫資料資料更新日期：2016年4月序號單 ...

jazz_mar

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 footwork ...

PI flyer_published

Insolvency Preparatory I 847r3_160301 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenci ...

PI flyer_published.pdf

Insolvency Preparatory I 847r3_160301 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenci ...

order-1212p

Proceedings No.: D-13-0837P 1 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 sect ...

jazz_mar1

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 footwork ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

src160105e

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

src160223I

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

jazz_jan16

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 footwork ...

src160105e-2

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

A-Preseen-Dec2015

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

201508-09_Dinghy courses_FULLA

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering three dinghy courses for beginners who would like to have a taste of sailing. Course A Course B Course C Course name: Intr ...

jazz_may

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 footwork ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

waswam

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

apmwqc1410

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

apmwqc14o

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

oct

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

Circular_singing_1409_1

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

Circular_singing_1409

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

line_sep

Line dance class Date & Class Date Line Dance (Tuesday) 1. 26 August 2014 2. 2 September 2014 3. 16 September 2014 4. 23 September 2014 Time 7:30 pm – 8:30 pm Instructor Mr. Jacky Chu Venue Jacky ...

140723

Listing Rule amendments relating to connected transactions About the topic Earlier this year, the Stock Exchange of Hong Kong published a number of changes to the Listing Rules in relation to connecte ...

jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

jan

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

jazz_nov

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 ...

130827

Speaker Ms. Jill Wong Counsel, King & Wood Mallesons Chairman Mr. Raymond Chan Member, PICIG Organising Committee Date 27 August 2013, Tuesday, 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu C ...

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

order-0614

Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

hp_may

HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of entertainment; hobby or ...

130423

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working c ...

jazz_mar2

Jazz Dancing Class 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 ...

Circular_Play With Golf Pro_130323

Play With a Golf Professional (On Course Practice) (Note: This is a re-run of the Play With a Golf Professional on 16 March due to the overwhelming response.) Date: Saturday, 23 March 2013 Time: 8:00 ...

jazz_mar

Jazz Dancing Class 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 ...

hp_nov

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

120423

Public Sector Focus Group Discussion – Meeting with the Director of Audit The professional accountants in business (PAIB) leadership panel has set up different industry focus group gatherings to enabl ...

120423

Public Sector Focus Group Discussion – Meeting with the Director of Audit The professional accountants in business (PAIB) leadership panel has set up different industry focus group gatherings to enabl ...

WAMSq2

Technical Training and Support Programme 2012 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha technique class (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 2012 3. 6 M ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha with technique training (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 201 ...

120223

Profiling the Fraudster About the topic A key subject in forensic accounting is that of fraud and perpetrators of fraud. There may be questions in terms of what makes someone participate in fraudulent ...

fsig110826

e Financial Services Interest Group (FSIG) Lunch Seminar Safeguards on Personal Data Privacy Speakers Mr. Peter Koo Partner, Enterprise Risk Services Deloitte Touche Tohmatsu Mr. Maverick Tam Associat ...

aug

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary I (Tuesday) Cha Cha – Elementary I (Thursday) 1. 16 August 2011 4 August 2011 2. 23 August 2011 11 August 2011 3. 30 August 201 ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

time-table-jun

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...

ttp-2010

Technical Training Programme By the Standard Setting Department (Final sessions for 2010 ) Joint seminar with SFC on the audit of licensed corporations The Institute and the Securities and Futures Com ...

cpa2010-nom-form

Nomination form for election to Council at the 38th A.G.M. Notes A. Please signify: i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising); i ...

nov_dec

Latin/Ballroom Dance Class Date & Class Date Samba – Elementary I (Tuesday) Tango – Elementary I (Thursday) 1. 2 November 2010 18 November 2010 2. 9 November 2010 25 November 2010 3. 16 November 2 ...

Flyer Form_101023_rv2_2

Flyer Form_101023_rv2_2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2_1

Flyer Form_101023_rv2_1 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2

Flyer Form_101023_rv2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

100623

* Please refer here for descriptions of other competencies and ratings. Management philosophy of an international theme park Highlights PAIB “fireside conversations” are informal, relaxing drinks gath ...

100329

* Please refer here for descriptions of other competencies and ratings. PAIB Seminar on Fraud Prevention and the Role of Forensic Accounting About the topic Forensic accounting uses the disciplines of ...

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

AML09

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...

AML09

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...

annex1app1_c

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录1 内地企业会计准则体系___________________________________________________________________ 企业会计准则——基本准则（中华人民共和国财政部第33号令） 企业会计准则——具体准则第1-38号（财会[2006]3号） • 企业会计准 ...

Nov04

Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...

0309

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...

FRSCMS-Sep

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...

20150809&0815_Dinghy courses

20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...

2014_Recruitment leaflet (full)

2014_Recruitment leaflet (full) The Institute is recruiting new members for its Dragon Boat Team for the 2014 Dragon Boat Festival. A 3-month weekly training will begin on Sunday, 23 February 2014. An ...

rif_ms

Page 1 of 3 SUMMARY OF PUBLIC ROUNDTABLE DISCUSSION (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 18 May 2020 Time: 5:00 pm – 6:30 pm 1. S ...

MPS_Module C_Part 2

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

596th_190521

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

39618

1 Minutes of the 396th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 18 November 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...

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 ...

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 ...

2022 Level 1 Case Questionsfinal_R

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 1)Case BackgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

sub_sme23c

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 21 February 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...

alert46

1 Issue 46 (9 March 2023) Dear members, Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules The Insurance (Financial and ...

20240223282

1 Minutes of the 282nd meeting of the Financial Reporting Standards Committee held on Friday, 23 February 2024 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hon ...

ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

tb09

TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

memorandum_20041209

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

qa-annual-report-2010

Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

ifric-d14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

ssap32

SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...

ed_193

IFRS Standards Exposure Draft ED/2019/3 May 2019 Comments to be received by 27 September 2019 Reference to the Conceptual Framework Proposed amendments to IFRS 3Exposure Draft Reference to the Concept ...

Xero (HK) Limited

Xero (HK) Limited Offers: Get 50% off 3 months’ Xero Regular Plans (Starter, Standard and Premium plans for businesses). Eligible users: All HKICPA members, International Affiliates & GAAs members ...

ETS M13 Jun 2024

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

Exposure Draft 2022

Date Title 8 December 2022 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Definition of a Lease-Substitution Rights (IFRS 16 Leases) (IFRS Interpretati ...

M9 MPS Jun 2022

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

ETS M13 Dec 2023

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

ETS M13 Jun 2024

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

M8 MPS Jun 2021

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

Study Materials

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

Study Materials

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

MPS MC-Part II Dec 2020

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

MPS MC-Part II Dec 2020

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

MPS MC-Part II Dec 2020

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

Cancellation of Institute events from 15 to 31 July 2020

The Hong Kong Institute of Certified Public Accountants announced that the events listed below will be cancelled in view of the evolving epidemic situation. Alternative arrangement will be advised in ...

Members-Help-Members

Technical enquiry service Members-Help-Members (M-H-M) is an initiative under the auspices of the Institute’s Small and Medium Practices Committee (SMPC) to provide non-authoritative guidance and comm ...

update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

2019

Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...

2019

Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

IT Support

System Maintenance Notice Our system will undergo system maintenance in order to provide better online service. It will be carried out on 23 October 2024 (Wed) 09:00 – 12:00 and the online services to ...

luckydraw2019

Lucky draw for Career Survey (members) As a token of appreciation, members who spare their time to complete the online survey on or before 15 December 2018 can enter our lucky draw. Prizes for the luc ...

t_1

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

t_2

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

Competition list

External competitions initiated by the Institute (Last update: 27 June 2018) Date Competition 22-23 Jul 2017 誠信杯(Badminton) 10-Sep-2017 RSCP Ten-pin Bowling Tournament 10-Sep-2017 RSCP Table Tennis To ...

FCP2019 timetable

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

Flyer_FE_Jun18

Examination Techniques Seminar on QP Final Examination (June 2018 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with insight ...

Module B Corporate Financing

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

Module B Corporate Financing

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

t

Timeable for Financial Conrollership Programme (May to October 2017) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 13 May 2017 HKICPA Day 2 27 May 2017 HKICPA 2. A ...

2017eng

Update on Standard Convergence (3 July 2017) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to keep with its convergence policy with IFRS. As r ...

Flyer_Dec16_FE

Examination Techniques Seminar on QP Final Examination (December 2016 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with ins ...

UIC_Elite_programme_policy

Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...

dd_151023

Dear members, The October dance dinner will be held on Friday, 23 October 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...

flyer

Risk Management and Internal Control of The Corporate Governance Code and Corporate Governance Report Date Tuesday, 23 June 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chu ...

Flyer_Jun2015_MESharingForum

Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...

Flyer_Jun2015_FESharingForum

Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...

Flyer_Jun2015_MESharingForum_1

Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...

Venue_EY

Ernst & YoungUpdated as at 23 Sep 2014ATO Module Workshop Date -Dec 2014 SessionClass codeCHK2A16M01CHK2A16M02CHK2A16M03CHK2A16M04CHK2A17M01Class daySatSatSatSatSun-Workshop 111-Oct-1411-Oct-1411- ...

Support for teachers and candidates

We organize a free pre-examination technique webinar and provide post-examination question review for candidates and their teachers to facilitate their study and teaching for the BAFS Mock Examination ...

Workshop Topics Module A Workshop 1

Workshop Topics Module A (December 2013) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for assets acquired/expenses incurred o Inventories o Property ...

TFSP1306_HK Inland Revenue Handbook_0913

30 Hong Kong Inland Revenue Handbook (First Edition) Bulk purchase discount subscription code: TFSP1306 ISBN: 9789628972784 The Handbook is a concise reference work giving detailed section by section ...

TFSP1304_Taiwan Master Tax Guide_0913

30 Taiwan Master Tax Guide 2013/14 Bulk purchase discount subscription code: TFSP1304 The tax guide is the first of its kind produced on Taiwan. This book provides all you need to know about tax laws ...

TFSP1301_HK Master Tax Guide_0913

30 Hong Kong Master Tax Guide 2013/14 (22nd Edition) Bulk purchase discount subscription code: TFSP1301 The tax guide not only explains all recent tax law changes and their implications, but also prov ...

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 ...

Module A Financial Reporting

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

Module A Financial Reporting

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

HKICPA IFRS Foundation Trustees Evening Event 2013

The Institute co-hosted, with the IFRS Foundation Trustees, an evening event on 23 January 2013 on "The Future of Global Financial Reporting" to enable an exchange between the IFRS Foundatio ...

A1

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...