techwatch154
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 ...
techwatch154
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 ...
Module B (Jun 17)_Answer
Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...
COSO ERM consultation - submission (30 9 16)
COSO ERM consultation - submission (30 9 16) 30 September 2016 Our Ref.: C/TXG, M107889 COSO Board and Principal Contributors Dear Sirs, COMMENTS ON THE EXPOSURE DRAFT ON THE ENTERPRISE RISK MANAGEMEN ...
aatb3_18
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
FE (Jun 18) Paper I_Question
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Question
You don't have access right to view the details. Please login.
ed_ag520
17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...
DC order_1182F_Redacted
IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
DC order_24 Dec_1203F_edited
* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
20181210 HKTV Corporate Presentation HKICPA
28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...
2aatb1212
TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...
MPS_Module_B_Part_I_Jun2017
You don't have access right to view the details. Please login.
Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
sub_ IllegalAct
12 December 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, International Ethics Standard Board for Account ...
AGM Booklet
You don't have access right to view the details. Please login.
AGM Booklet
You don't have access right to view the details. Please login.
Flyer_final_v1_191105160724
Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...
Flyer_final_v2_191115112657
Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...
MPS_A_PartII
You don't have access right to view the details. Please login.
170907_slide
Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...
iesba_qa
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
adm1028_2023
Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...
eapp-oct-dec2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
consultancy-feb-may
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
making-consultancy-jan-apr
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...
Speakers profile
Welcome speech QP - Pathway to Success Ms Loretta Fong President HKICPA Ms Fong is the President of the Institute and the Entrepreneurial Group Leader of the Assurance Division of PwC Hong Kong. She h ...
Flyer_HKICS_final
Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...
Flyer_v10_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
9
Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...
Flyer_v9_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
final
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
241
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 27 February 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
241o
1 Minutes of the 241st meeting of the Financial Reporting Standards Committee held on Tuesday, 27 February 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
CUHK Digital transformation program 2018
Digital Transformation Programs Executive Execution Series http://exed.bschool.cuhk.edu.hk/en-us/programs/digitaltransformationprograms Visit our website to know more about Digital Transformation Prog ...
237
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
976r14_SET_StudentExpressOnline_Oct2017_V3
Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...
976r14_SET_TeacherExpress_171010
Take HKICPA/HKABE BAFS Mock Examination to prepare for level 5** of HKDSE Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2017 ISSUE NEWS HKICPA/HKABE BAFS Mock Exami ...
5
Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...
e_Series_2017
* Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & Co. Mr. Duncan Tang ...
HKICPA ForensIG Seminar_161020
HKICPA Seminar Fraud Investigation Viola Jing, Carmen Tse and Lester Yen 20th October 2016 •A person (usually an existing or former employee) may file whistleblower report using the following ways: Se ...
HKICPA ForensIG Seminar_161020o
HKICPA Seminar Fraud Investigation Viola Jing, Carmen Tse and Lester Yen 20th October 2016 •A person (usually an existing or former employee) may file whistleblower report using the following ways: Se ...
1185_PD_e_learning_161006_V2 with enrolment form
1130r1_20161004 Language Cantonese Fee 1 hour 1.5 hours (for each) HKICPA member or student: HK120 HK190 IA/HKIAAT member or student: HK120 HK190 Non-member: HK220 HK325 Competency* Corporate governan ...
e2_16
RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members INFORMATION SHEET Background 1. The Restructurin ...
SFC-HKEX submission final 041016
By email and by post 4 October 2016 Our Ref.: C/CFC, M107817 Corporate Finance Division Securities and Futures Commission 35th Floor, Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sirs, ...
sub_ivsced
Page 1 of 4 Our Ref.: C/FRSC Sent electronically via email 29 July 2016 International Valuation Standards Council 1 King Street London EC2V 8AU United Kingdom Dear Sir/Madam, Exposure Drafts on IVS 10 ...
Module D Pre-seen 20162
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
sub_auditclient
Our Ref.: C/EC 10 May 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Inter ...
sub_en
1 16 May 2016 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Invitation to Comment, Enhancing Audit Quality i ...
07
Responses of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft on Application of Materiality to Financial Statements We support the developme ...
Module D Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
s160112j
HKICPA seminar: US GAAP Reporting: Near-Term Changes and Key Proposals Underway Programme Code: S160112J In this seminar, board members of Financial Accounting Standards Board ("FASB") will ...
2013 SMP Forum Brochure-2
IFAC SMALL AND MEDIUM PRACTICES FORUM 2013 Kampala, Uganda The Kampala Serena Hotel, June 5, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 ABOUT THE FORUM Please join u ...
deposit
By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...
deposit
By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...
Submissions on Corporate Finance-related Subjects
Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...
s151026s & s151125s
s151026s & s151125s HKICPA seminar: HK Listing Rules Appendices 14 & 27 Updates -Are You Ready? Programme Code: S151026S /S151125S The Stock Exchange of Hong Kong Limited (the "Exchange&q ...
e_Series (2017)
e_Series (2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & Co. ...
e_Series (Apr2017)v2
e_Series (Apr2017)v2 * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...
e_Series (Apr-June 2017)
e_Series (Apr-June 2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...
246
1 Minutes of the 246th meeting of the Financial Reporting Standards Committee held on Wednesday, 7 November 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...
0982C_ Decision on Sanctions and Costs_22Jun2020_redacted
IN T}IE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Disciplinary Committee: Mr. WONG Tim Wai (Chairman) Ms. CHAN Wai Kam, Caroline Ms. CHUI Hoi ...
1294C_Woo_18JUNE2019
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
hksicint 29
Service Concession Arrangements: Disclosures HK(SIC)-Int 29 Revised August 2020September 2022 Hong Kong (SIC) Interpretation 29 SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES Copyright 2 HK(SIC)-Int 29 ...
update285
i Update No. 285 (Issued 9 January 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content ...
Module D 6th Edition Flash Card
You don't have access right to view the details. Please login.
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
hksa80016
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...
rfi_ifrs 13rfi
IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...
BP_2016-17_Full_final
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
C-Preseen-Dec2015
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
Module A (Dec 12) Workshop 2
Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...
1796_Compliance_AnnualReport2021_211115
COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...
hkas28_2011
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
Judges_report2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion/postgraduate diploma programme) User Guide P. 2 Application for the Qualif ...
gMPFLSP
1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...
update184
i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...
3mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Re ...
update270
i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...
318ncoe1224
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
DC order_0969_8Feb2018_edited
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
HKEX_Delisting_submission_Dec17_online
1 By email (response@hkex.com.hk) and by hand 8 December 2017 Our Ref.: C/RIF, BH38473 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...
DC order_1121H_9June2017_edited
. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...
Reference_2015_Executive_Summary_Chi
参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...
Reference_2015_Executive_Summary_Eng
Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...
HKEX consultation on listing appeals 181012
By email (response@hkex.com.hk) and by post 12 October 2018 Our Ref.: C/CFAP, M118520 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Centr ...
ps_disclosure
Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...
hkfrs5
Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...
MPS_B_PartI
You don't have access right to view the details. Please login.