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GBA Policy Articles (Updated in Jan 2025)

GBA Policy Articles (Updated in Jan 2025) Posted Links 7 Jan 2025 香港"高才通"名單更新，新增內地這所大學 31 Dec 2024 大灣區登頂全球灣區第一梯隊 14 Nov 2024 社保 "一卡通" 開始施行！港澳居民怎麼在內地參加社保？ 06 Nov 2024 《稅收服務粵港澳大灣區建設四 ...

發布日期: 2019-10-31

hk(sic)-int 13

Jointly Controlled Entities — Non-Monetary Contributions by Venturers HK(SIC)-Int 13 Revised August 2010June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Inte ...

發布日期: 2019-03-25

File Type: pdf | Size: 129 KB

hk-int31

Revenue — Barter Transactions Involving Advertising Services HK(SIC)-Int 31 Revised May 2014September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretat ...

發布日期: 2019-03-25

File Type: pdf | Size: 155 KB

hk-int4

2 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases HK Interpretation 4 HK Interpretation 4 Issued May 2005Revised December 2009 Effective on 24 May 2005LEASES – D ...

發布日期: 2019-03-25

File Type: pdf | Size: 55 KB

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, ...

發布日期: 2018-06-04

File Type: pdf | Size: 193 KB

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 ...

發布日期: 2018-04-12

File Type: pdf | Size: 193 KB

Module D_Preseen_20181

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發布日期: 2018-01-26

File Type: pdf | Size: 183 KB

Module D_Preseen_20172

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發布日期: 2017-08-07

File Type: pdf | Size: 550 KB

Circular_SGIG17090201

CPA Music Night The Singing Interest Group (SgIG) has organised a concert for members to gain experience in stage performance in front of a large audience. The concert will consist of solo, duo or gro ...

發布日期: 2017-07-17

File Type: pdf | Size: 289 KB

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

發布日期: 2017-05-29

File Type: pdf | Size: 386 KB

Circular_BRIG170325_v2

Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

發布日期: 2017-02-09

File Type: pdf | Size: 263 KB

Order 862C_name removed

1 Proceedings No: D‐13‐0862C IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respo ...

發布日期: 2016-08-22

File Type: pdf | Size: 135 KB

lec160630

課程內容魏碑為魏晉南北朝碑刻字體的統稱，是由隸書演變而來的一種楷書。由於其筆力方勁、型態質樸而風靡當時整個北方，其代表字帖有張猛龍碑、鄭文公碑及石門銘等。時至一千多年以後的今天，魏碑依然因為其質樸有力而深受當代人的喜愛。本課程共三十堂，分上、下兩段各十五堂，上段以基礎訓練為主，下段主要為創作訓練。今期(上段)課程共分十五堂，每堂一個半小時，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，是當 ...

發布日期: 2016-05-25

File Type: pdf | Size: 671 KB

YMSC160617

青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市，透過座談會和參觀活動，加強青年會計師對東莞市最新發展情況的了解，以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定）座談交流東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察盛諾集團、諾華集團、稻 ...

發布日期: 2016-05-06

File Type: pdf | Size: 298 KB

YMSC160617

發布日期: 2016-05-06

File Type: pdf | Size: 298 KB

Circular_SGIG160317

Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...

發布日期: 2016-02-18

File Type: pdf | Size: 381 KB

Circular_BIG160319_v2

3-on-3 Basketball Competition For the first time, Basketball Interest Group (BIG) is organizing a 3-on-3 competition. This fast-paced streetball game allows all basketball lovers to put their skills t ...

發布日期: 2016-02-02

File Type: pdf | Size: 295 KB

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 ...

發布日期: 2016-02-01

File Type: pdf | Size: 176 KB

Circular_SGIG160224

Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...

發布日期: 2016-01-14

File Type: pdf | Size: 475 KB

cs-jan

1091r2_20151119 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language English Fee • Taxation Faculty member: HK150 (For each semin ...

發布日期: 2015-11-20

File Type: pdf | Size: 265 KB

MBIG151117

Speaker Mr. Chi Lo Senior Economist, Greater China BNP Paribas Investment Partners, Hong Kong Date & Time 17 November 2015, Tuesday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, ...

發布日期: 2015-11-09

File Type: pdf | Size: 770 KB

MBIG151117

發布日期: 2015-11-09

File Type: pdf | Size: 770 KB

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 ...

發布日期: 2015-10-23

File Type: pdf | Size: 319 KB

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 ...

發布日期: 2015-09-22

File Type: pdf | Size: 275 KB

bcgdas-oct

1101_20150916 CPD Seminars – Best Corporate Governance Disclosure Awards Series (October 2015) In the year 2000, the Institute first launched the Best Corporate Governance Disclosure (BCGD) Awards to ...

發布日期: 2015-09-17

File Type: pdf | Size: 236 KB

tfp150907s

HKICPA seminar: Hong Kong as Corporate Treasury Centre and Intellectual Property Hub Programme Code: TFP150907S The proposals announced by the HKSAR government in its 2015/16 Budget aim to provide a m ...

發布日期: 2015-08-25

File Type: pdf | Size: 283 KB

SMPC150918

公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五)，合辦南沙訪問團，藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流，拓展兩地合作商機，另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定）早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況，10項創 ...

發布日期: 2015-08-17

File Type: pdf | Size: 304 KB

SMPC150918

發布日期: 2015-08-17

File Type: pdf | Size: 304 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

發布日期: 2015-08-03

File Type: pdf | Size: 191 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

發布日期: 2015-08-03

File Type: pdf | Size: 191 KB

Circular_SGIG150803

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...

發布日期: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150803_1

發布日期: 2015-07-09

File Type: pdf | Size: 432 KB

Flyer_SGIG1508_1

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

發布日期: 2015-07-09

File Type: pdf | Size: 390 KB

Flyer_SGIG1508

發布日期: 2015-07-09

File Type: pdf | Size: 390 KB

coso-may

996r1_20150428 Date/Programme code Time /CPD hours Topic Format Speaker Monday, 18 May 2015 6:30 p.m. – What’s New and Impact in the Seminar Mr. Albert Lee, (S150518S) 8:30 p.m. New COSO Framework? Mr ...

發布日期: 2015-04-29

File Type: pdf | Size: 287 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

發布日期: 2015-04-14

File Type: pdf | Size: 716 KB

s150420

HKICPA/CFA Institute/HKSFA joint forum: Detecting Accounting Fraud – How to Read between the Lines of Asian Financial Statements? Programme Code: S150420 Think You Understand Accounting Fraud in Asia? ...

發布日期: 2015-03-24

File Type: pdf | Size: 325 KB

LEC150418

課程內容東晉大書法家王羲之被譽為中國書聖，他的行書歷來被尊為天下第一，草書《十七帖》也與《蘭亭序》一樣被唐太宗李世民作為最心愛之物收藏。這期的王羲之行草班，以王羲之的行書為主體，加註草書的寫法，使學員在學習王羲之行書的同時，又學到草書，這也是以後的書法創作所必須的基本元素。《王羲之》行草班課程共分十五堂，每堂一個半小時，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，山東榮成人。現為香港中國 ...

發布日期: 2015-03-19

File Type: pdf | Size: 680 KB

Flyer_SGIG1503

Ukulele Class (For Beginners) The Singing Interest Group is re-running the ukulele class for beginners. If you are interested in learning this fun Hawaiian instrument, don't miss this opportunity ...

發布日期: 2015-01-23

File Type: pdf | Size: 562 KB

lec150116

課程內容元朝黃公望的山水畫長卷《富春山居圖》向來被譽為國畫中的《蘭亭序》。此畫筆墨抽象寫意，畫風清新，深刻影響元代至今的畫家。劉才昌老師山水畫師從當代藝術大師劉海粟，有40多年的山水畫教學經驗。《富春山居圖》山水畫精習班全課程共30堂：前12堂學習山水畫的基礎，包括用筆、用墨及山、石、水、雲、樹的基本畫法，並初步掌握這些山水畫基本元素的組合構圖法；後18堂分若干段臨摹《富春山居圖》，並學習一些基本 ...

發布日期: 2014-12-18

File Type: pdf | Size: 674 KB

Circular_SGIG150121_Studio_rv

Studio Vocal Recording Classes The Singing Interest Group has organized a 5-session studio vocal recording class. At the end of the class, you'll be able to produce your own CD. Don't miss thi ...

發布日期: 2014-12-15

File Type: pdf | Size: 362 KB

order-reason-1029

Proceedings No.: D-11-0615C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of COMPLAINANT Cert ...

發布日期: 2014-12-02

File Type: pdf | Size: 32 KB

order-reason-1127

Proceedings No.: D-12-0770H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-11-28

File Type: pdf | Size: 34 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

發布日期: 2014-11-10

File Type: pdf | Size: 282 KB

Circular_BRIG141213

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

發布日期: 2014-11-06

File Type: pdf | Size: 261 KB

reasons-order-1002

Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

發布日期: 2014-10-17

File Type: pdf | Size: 37 KB

hkics141119

Supporting organisation Host Supporting organisation Rethinking Independent Directorship ECPD/CPD point(s) : The HKICS : 2 The HKICPA : 2 The Law Society of Hong Kong : TBC As regulations place an inc ...

發布日期: 2014-09-30

File Type: pdf | Size: 299 KB

140912.flyer

廣東省正投放數以千億元資金加速發展粵東西北地區的交通建設，預計2015年高鐵將通達粵東西北，2020年廣東將形成以珠三角為中心的兩小時生活圈，粵東西北貨物可在兩小時內送抵香港，其36個產業園區能為香港企業提供產業轉移和投資發展新空間。陳文鴻博士將為公會會員分析珠三角軌道網締造的兩小時經濟圈對香港經濟帶來的新機遇和挑戰。日期2014年9月12日(星期五) 主講嘉賓簡介時間18:30 – 20:00 ...

發布日期: 2014-09-03

File Type: pdf | Size: 334 KB

140912

發布日期: 2014-09-03

File Type: pdf | Size: 334 KB

140912.flyer

發布日期: 2014-09-03

File Type: pdf | Size: 334 KB

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GBA Policy Articles (Updated in Jan 2025)

hk(sic)-int 13

hk-int31

hk-int4

241

241o

Module D_Preseen_20181

Module D_Preseen_20172

Circular_SGIG17090201

FCP standalone modules app

Circular_BRIG170325_v2

Order 862C_name removed

lec160630

YMSC160617

YMSC160617

Circular_SGIG160317

Circular_BIG160319_v2

Module D Pre-seen_20161

Circular_SGIG160224

cs-jan

MBIG151117

MBIG151117

Circular_GIG151206

Flyer_GIG150117

bcgdas-oct

tfp150907s

SMPC150918

SMPC150918

CFIG150916

CFIG150916

Circular_SGIG150803

Circular_SGIG150803_1

Flyer_SGIG1508_1

Flyer_SGIG1508

coso-may

cfw150612

s150420

LEC150418

Flyer_SGIG1503

lec150116

Circular_SGIG150121_Studio_rv

order-reason-1029

order-reason-1127

CAW150129

Circular_BRIG141213

reasons-order-1002

hkics141119

140912.flyer

140912

140912.flyer