coep4aeq
Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised April 202 ...
FE (Jun 16) Paper I_Answer_2
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FE (Dec 15) Paper II_Answer_1
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Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
sub_ ISQM
Page 1 of 13 27 June 2019 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Overall Explanatory Memorandum, The IAASB’ ...
sub_pr9
Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 13 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...
ed_smetxr
International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...
update167
i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...
update035
Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...
MPS_D_PartII
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MPS_D_PartII
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 sho ...
i2c_preface15q
6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...
20130416_module_b_part1
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BC_IASB_SME
February 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 SMEs Basis for Conclusions International Accounting Standards B ...
ED-BC-IASB-SME
February 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 SMEs Basis for Conclusions International Accounting Standards B ...
Discussion_Paper_on_SMEs_June04
June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...
DP-SMEs-June
June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
MPS_D_PartII
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06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
Registration Committee
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Registration Committee Terms of Reference 1. The Council of the Hong Kong Institute of Certified Publ ...
Precautionary Measures at the Examination Centres (December 2021 - Hong Kong)
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Important Dates for Module and Final Examination (December 2019 session)
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Fee schedule
Fee Schedule 2025 Application fee b, c HK950 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,580 Annual fee d HK1,050 ...
1_302
1.302 (April 85) 1 STATEMENT 1.302 GENERAL GUIDANCE FORMATION OF COMPANIES BY ACCOUNTANTS (Issued April 1985) 1. In assisting clients in the formation of companies, members should have regard to Secti ...
Important Dates for Module and Final Examination (June 2019 session)
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Nomination_form_2018
9Notes:A. Please signify:i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising);ii. by the letter “N” for the candidate who is not in full ti ...
pubforsale_QP
Order form of Module Learning Packs and Q & A (Qualification Programme) Name: ________________________________ Status: Member Student Non-member Member/Student Number: _________________ Contact ...
pubforsale_qp
Order form of Module Learning Packs and Q & A (Qualification Programme) Name: ________________________________ Status: Member Student Non-member Member/Student Number: _________________ Contact ...
MPS_Flyer_20182
Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...
Withdrawal
Dec 2018 Application Form from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Application ...
Withdrawal_App_Form_20182
Dec 2018 Application Form Withdrawal from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Ap ...
Withdrawal
Dec 2018 Application Form from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Application ...
PR_20180418_EN
1 HKICPA takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 18 April 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
PR_20180507_EN
1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 7 May 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
MPS_Flyer_20181
Module Preparation Seminars on QP Modules (June 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2018 session. The MPS aims at helping yo ...
AppForm_ETS_20181
Application Form Examination Techniques Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...
HKICPA_timetable for public_20181
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...
236
1 Minutes of the th meeting of the Ethics Committee held on Thursday, 9 March 2017 at 9:00 a.m. in Room 10 and 11 of the Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 ...
06
*iil5b: Your Ref.: C/FRSC m 'i!HIH.wtff1S-trll! 5 set lH:k INLAND REVENUE DEPARTMENT REVENUE TOWER, 5 GLOUCESTER ROAD, WAN CHAI, HONG KONG. tlhl Web site: www.i rd.gov.hk *1rtmllf rwlf!fli&tlt ...
D-MPR
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
HKICPA_timetable for public_20172
Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...
HKICPA_timetable for public_20172
Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...
MPS_Flyer_20171
Module Preparation Seminars on QP Modules (June 2017 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2017 session. The MPS aims at helping yo ...
GPOSAT_2013_EN_extracted
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...
i2c_eds
1 February 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DR ...
AnnexE_Eng_30Sep2016
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
Annex_E_Eng_30Sep2016_old
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
Guide-order_form
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
HKICPA_timetable for public_20162
Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2016 Module Enrolment Confirmation* 12 September 2016 Module Commencement 19 September 2016 Workshop Result Release ( ...
Flyer_Jun2016_MPSv.2
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Flyer_Jun2016_MPSv.1
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Flyer_Jun2016_MPSv
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Module B Learning Pack Errata - 5th Edition November 2015
HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...
Module B Learning Pack Errata - 5th Edition November 2015_1
HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...
Error and correction pg 530 Pg 531 for website
Error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fina ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5
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HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3
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HKICPA_timetable for public_20161
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...
October Monthly Promotion
PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...
Flyer_Dec2015_MPS
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...
Flyer_Dec2015_MPS
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...
ApplicationForm_Dec2015_ETS
ETS2015D Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In ...
ApplicationForm_Dec2015_ETS
ETS2015D Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In ...
Guide-order_formold re
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
Guide-order_form3
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
Flyer_Jun2015_MPS
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
On-site e-Resources Terms
Access to the Institute's On-site e-Resources is available for its members and students (the "Authorized Users") at a designated computer in the Institute's Library. In logging-in an ...
RICOH Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
qp-bd-ws-dec
KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...
ApplicationForm_Dec2014
Application form for Module Preparation Seminars on QP Modules December 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...
ApplicationForm_Dec2014
Application form for Module Preparation Seminars on QP Modules December 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...
ecir1
5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...
ecir
5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...
QEB_TOR_2014_Revised12Mar14
P:\E&T\DES_SF\TOR\TOR 2014\QEB_TOR 2014 (Revised on 12 Mar 2014)_Clean v.doc 1 QUALIFICATION AND EXAMINATIONS BOARD Terms of Reference Introduction Matters pertaining to examinations are prescribe ...
qccover
High-level summary on the key updates to "A Guide to Quality Control" 2013 edition Background The Institute issued the first version of "A Guide to Quality Control" (the Guide) in ...
Application Form
Application form for Module Preparation Seminars on QP Modules June 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the ad ...
fee-schedule
Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...
Guide-order_formold2
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
fee-schedule-old
Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
Guide-order_form old1
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
Application Form Full Revised on 20130828
Application form for Module Preparation Seminars on QP Modules December 2013 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...
Guide-order_form_old
Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...
kevin-stevenson
1 KEVIN STEVENSON, CHAIR AOSSG 7 TH IFRS REGIONAL POLICY FORUM HONG KONG JUNE 2013 Panel Discussion 2: The Role of the Region in Influencing the Standard-setting Debate Current Involvements -by Type A ...
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Insolvency SD ApplicationComplete bySign off byOnlyOriginalForm?Other formatsacceptable?DocumentsvalidityRemarks1applicantn/aNo--2applicantn/an/an/a-Must include:-applicant's work history (incl. n ...
steve-ong
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 08, 2013 7:00 PM To: Simon Riley; Winnie Chan Cc: DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FRSC Subj ...
sd application-what-to-submit
Insolvency SD ApplicationComplete bySign off byOnlyOriginalForm?Other formatsacceptable?DocumentsvalidityRemarks1applicantn/aNo--2applicantn/an/an/a-Must include:-applicant's work history (incl. n ...
Fee-Schedule-2013
Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...