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val-aug

1164_20160629 With accounting standards requiring companies to use fair value accounting for financial reporting, preparers, auditors and users of financial statements are required to have a far bette ...

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

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TechWatch210

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AGM-booklet-2014

Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...

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25-10-13_ModuleB Part 2

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psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

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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 ...

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System requirements

Minimum System Requirement for accessing Business Valuation course Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefo ...

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New e-Resources (November 2014) New EBooks Title : IPO : a global guide Author: Philippe Espinasse Publisher: Hong Kong University Press Year: 2014 Call No.: HG4028 .S7 E87 2014eb eISBN: 9789888268986 ...

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Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

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Finance & Operations, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online competency developme ...

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Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

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Finance & Operations, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online competency developme ...

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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 Web: www.iasb.org 26 ...

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Golf Fun Day The Golf Interest Group has organized a second Golf Fun Day for members to hone their golfing skills at the driving range of Kau Sai Chau Public Golf Course. Members are welcome to bring ...

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Budget 2009/10 – Secretary for Financial Services and The Treasury Shares His Views 25 February, 2009 (Programme Code: ) Date 25 February 2009, Wednesday Time 6:30 pm – 8:00 pm (Refreshments will be s ...

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Continuing Professional Development (CPD) Programme Leadership for Performance & Retention (re-run) 28 Feb, 14 Mar & 28 Mar 2009 (Sat) (Leadership Series) (Programme Code: ) Speaker : Ms. Ange ...

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Associate level examination results of the December 2022 Session

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Comment Letters

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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 ...

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 ...

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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. ...

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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 ...

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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/ ...

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Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...

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Installation Guide for HKICPA Member e-Handbook Revision: 1.1 1 A) System Requirements Pentium III or above CPU Microsoft Windows XP /Vista /7 /10 (32 bit /64bit) Acrobat Reader 9.0 or above requir ...

2021

Publications Publications Item Date of Issue Title -10 December A Plus Article: What’s next for the IASB work plan? 2021-9 September 2021 A Plus Article: A step forward for reporting BCUCC 2021-8 Sep ...

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20121108_ModuleC_PartII

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Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

20150506_MPSII_D

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ETS_Module A

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...

ETS_Module A

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ETS_Module A

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MPS_A_PartII

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GPOSAT meeting notes_final tc_160301

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與廣東省國家稅務局（“省國稅”） 於2015 年12 月11 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省國稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構 ...

GPOSAT meeting notes_final sc_160301

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与广东省国家税务局（“省国税”） 于2015 年12 月11 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省国税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构 ...

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 ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm1

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

dcp-rule-08-101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

1_101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

...

DC order _856C_edited

, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...

170207e

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 ...

Circular_SGIG1609_v2

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

1161_PD_BEPS Series_final

HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

cfs-apr-jun

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r3_160224 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) English HKICPA is going to launch workshops under Corporate Finance Series between Apri ...

jf_jan

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

Jazz Funk_Jan_cancelled

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

jf_jan_old

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

Circular_GIG151206

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

waltz_aug

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

150519

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 ...

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 ...

140513

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee which is firstly introduced to members. The experienced ...

HK Ballet

聖香港誕合會家計師歡公芭會蕾舞劇員尊《屬胡優桃惠夾子》票價最多減至5折！ 880/1000/1500有機會獲得胡桃夾門子票經持典有木人偶或限量版Tee Exclusive to HKICPA Member Only -up to 50% off for the magical ballet The Nutcracker ! BOOKING FORM 訂票表格(Fax : 2572 8035 Tel ...

20131106_Marathon Training Programmes

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 ...

fe-paper2-panelistreport

Final Examination (June 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper II (The main purpose of the following repor ...

feb

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

july

Latin/Ballroom Dancing Class Date & Class Class Waltz – Elementary I Samba – Elementary II Rock'n Roll – Elementary I Quickstep – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 p ...

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

out_nov

Intermediate/Advance Dance Class To cater for those who wish to sharpen their dancing skills, we have organized small group lessons taught by overseas professionals in a proper studio (3,000 sq. ft.) ...

frsc-2010-feb

1 Minutes of the 178th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

sem-wb-sm-nov-dec

Well-being and Stress Management in the Workplace (Information seminar) The Hong Kong Institute of CPAs and CABA (the benevolent association for members of the ICAEW) proudly present this series of in ...

s091102-s1216

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Feb06

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2006 The Auditing and Assurance Standards Committee (Committee) met on 28 February 2006. Members present at the meeting were: ...

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

e-Learning & F2F (Oct_Nov 2017)

e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...

TTLeague2014_circular (v4)

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

FE (Dec 16) Paper I Panelists Report_Final

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FE (Dec 16) Paper I Panelists Report_Final_1

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FE PI (Dec 2016) Panelists' Report_final

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604th_200116

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HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240531 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

update153

Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...

update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

comparison0618

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

comparison0618

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

BOR_Information_Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

2017compdec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

2017compjun

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...

BOR_Information Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

2016comp

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

Best_Written_Report

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

wks15q1

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 ...

wkshop2015

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 ...

Qnaire_Accoutant

填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...

Cross-straitsConference2013andSurvey

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦，以「文化 品牌」作為主題，並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事，歡迎各位會員，特別是執業會員踴躍參加。研討會 ...