D-16-1140F_Order and Reasons for Decision_edited
IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...
edlevy
May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...
techwatch101
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 Financ ...
techwatch101
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 Financ ...
BMO_0612
Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...
BMO_0612
Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
Statement of Protocol Final20190926
1 Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 1. Introduction 1.1 This Statement of Protocol is entered ...
sub_spa
Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...
pn720
2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...
hkfrs-int11
HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...
ag5
Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...
Module B Jun 18Answer
You don't have access right to view the details. Please login.
1338_ET_SSG_CaseCompetition2018-19_leaflet
Co-organizer 教育局Education Bureau Organizer HKICPA Accounting and Business Management Case Competition 2018-19 香港會計師公會會計及商業管理個案比賽Supporting organization Analyze like a pro. Get a taste of real business ...
2018_EGM_Minutes
You don't have access right to view the details. Please login.
lt_ai
Page 1 of 2 Dear Sir/Madam HKFRS 17 Insurance Contracts The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (Institute) has completed its due ...
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 ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
sss-may-jun_1
1137r1_20160517 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -June 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...
sss-may-jun
1137r1_20160425 Topic/Programme code Date and time CPD hours Format Trainers Influencing Internal/External to Saturday, 28 May 2016 3.5 Workshop Ms. Angela Shing Increase Credibility (W160528AS) 9:30 ...
order-1212c
Proceedings No.: D-12-0693C 1 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 C ...
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 ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
tuewks0406
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
techwatch148
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch148
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
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 ...
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 ...
techwatch116
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 Financ ...
ed_transifrs10
December 2011 Transition Guidance Proposed amendments to IFRS 10 Exposure Draft ED/2011/7 Comments to be received by 21 March 2012Exposure Draft Transition Guidance (Proposed amendments to IFRS 10) Co ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ct-jan-2010
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
techwatch90
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 Financ ...
techwatch90
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 Financ ...
techwatch89
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 Financ ...
techwatch89
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 Financ ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable072008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable072008_1
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ProspectusRegime060104
4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
Module A (Dec 17)_Question
Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
temp-Application_for_Registration(ACCA)
temp-Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
Module C (Dec 16)_Answer
Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...
(3)WK-D_Jun2012-WS2-REV
(3)WK-D_Jun2012-WS2-REV Student Notes Module D (Jun 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentation Gr ...
273720
2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...
FE (Jun 17) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 18) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Dec 17) Paper II_Answer
You don't have access right to view the details. Please login.
Module B (Jun 18)_Answer
Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...
ms1112
Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...
ms130320
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 13 March 2020 Attendance HKICPA representatives Ernest Lee, Chairman, Financial Reporting Standards Committee (FRS ...
1339_17June2019_Redacted
IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the FA ...
HKBN Handbill 20240531 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
Module 11_LP_Vol 2
You don't have access right to view the details. Please login.
Operational Concepts
7 Key Clusters Topic(s) Provided Course(s) Level CPD Hour(s) Governance, Strategy, Risks & Management, Metrics & Targets ESG Workshop on Sustainability Governance and Risk Management (Reimburs ...
2018
Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...
Exposure Draft 2019
Date Title 19 December 2019 Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot ...
keynotes
From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...
Case 1
1 From CPA to CPA Plus (FCCP) DAY 2 Additional ppts for illustration purpose Extending business view from the time zone of past (N-1) and present (N) to future (N1) Extending business view from corp ...
Flyer_ETS_20181
Examination Techniques Seminars on QP Modules (June 2018 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2018 session. The ETS aims at he ...
Mentorship Programme events
Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...
Flyer_ETS_20172_MAS
You don't have access right to view the details. Please login.
170310.Request form
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
170310
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
170310.Information Update Form
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
Flyer_Dec16_ETS_v6_for_website
Examination Techniques Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2016 session. The ETS ai ...
Flyer_Dec16_ETS_v3
Examination Techniques Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2016 session. The ETS ai ...
MyCPA_CPD_Records_Management_Guide
MyCPA – CPD Records Management Guide How to add your CPD records .................................................................................. 1 How to update your CPD records ................... ...
Circular_GIG1609_v2
The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...
Circular_GIG1512_rv_1
The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...
Flyer_AM
‘The minutes tour’ Hong Kong 2015 Date /日期: 13-09-2015 Place /地點: Hall 5G, HKCEC /香港會議展覽中心Time /時間: 8 PM Price /門票: Cat A: 880 /Cat B: 680 Ticketing /購票網址: http://www.hkticketing.com Tel: (852) 3422 3 ...
Circular_GIG1509
The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...
newbooks_mar15
New Books in Library (March 2015) Accounting Title /Author(s): Financial management : principles and applications /J. William Petty ... [et al.]. ISBN: 9781442539174 Publisher: Pearson Australia Editi ...
2015
DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...
2015
DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...
Premec Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com Good Design Award 2013 • BORN IN 1961 PREMEC IS THE WORLD’S LARGEST MANUFACTURER OF TIPS FOR WRITING INSTRUMENTS. • THE CHALK DESIGN IS AN EXCLUSIVE A ...
YMSC141011_Programme_v5
Version: 141008 Page 1 of 2 Career conference Career advancement and mobility of young CPAs Date: 11 October, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road Eas ...