TUE_Flyer_may06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Mem-060524_Issue9
「內地勞動法((一))」研討會Semiinar on “Maiinlland Labour Law (II)” 作為香港的僱主或管理人員,在內地設廠或進行商業活動時,您曾否遇到各式各樣的勞資問題,甚至勞資糾紛?由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會,特別邀請廣東省勞動和社會保障廳方潮貴廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策,並以個案實 ...
TUE_Flyer_0602
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_Feb06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
0509
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
FRSCMS-Sep
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
0507
Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...
FRSCMS-Jul
Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...
1_601
Statement 1.601Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.601 Insolvency Guidance Note (2) -A liquidator’s investigation into the affairs of a ...
HKICPA_SR-EN_N_JES
CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...
sas520
SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...
sas500a
SAS 500A (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 500A CONSIDERING THE WORK OF INTERNAL AUDITING (Effective for audits of financial statements for periods beginning before 15 December 20 ...
HKICPA_SR-EN_N_new
CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...
HKICPA_SR-EN_N_Sep05
CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...
0504
Financial Reporting Standards Committee Meeting summary – April 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 18 April 2005. Members of the Committee present were: Me ...
FRSCMS-Apr
Financial Reporting Standards Committee Meeting summary – April 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 18 April 2005. Members of the Committee present were: Me ...
Mar05
Auditing and Assurance Standards Committee Meeting Summary – March 2005 The Auditing and Assurance Standards Committee (Committee) met on 15 March 2005. Members present at the meeting were: Carlson To ...
hksa620
USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...
hksa620
USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa550
RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...
hksa550
RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...
hksa320
AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
hksa320
AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
hksa510
INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...
hksa510
INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...
module-enrol
Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...
Mar04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...
070404c
-1 -致新聞/財經版編輯: 二零零四年四月七日(請即日賜刊) 香港會計師公會頒布重要之新香港會計準則香港會計師公會(公會)宣布最近通過多項新的香港會計準則,為本港會計準則與國際準則全面接軌的方向,邁出另一重要里程。該等新準則將適用於由二零零五年一月一日或以後開始之財政年度的有關財務報表。公會鼓勵公司機構提早採用該等新準則。該等新會計準則包括: 香港會計準則第1號財務報表之呈報 香港會計準則第2 ...
May03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – May 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 20 May 2003. Memb ...
PWC_7-Nov-02
*7i! -t-it *1jtrFfr p2r2incde wFaloteorrh POrUin e'Gs OBf t i fsn g Central Hong K gjTelephone (852) 2 8 888 OurR ef: THKF/JPF/sslf/O71102 Facsimile (852) 2 1 88 7 November 2002 The Deputy Directo ...
020828e
-1 -To: News/Business Editor 28 August 2002 (For IMMEDIATE RELEASE) Proposal to ease the transition to Hong Kong SSAP The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committ ...
Flyer & Form
Flyer & Form 香港專業聯盟成立十周年系列活動國家和廣東省十二五規劃研討會《中共中央關於制定國民經濟和社會發展第十二個五年規劃的建議》中提到:「加強內地和香港、澳門交流合作,繼續實施更緊密經貿關系安排。深化粵港澳合作,促進區域經濟發展。支持香港鞏固和提升國際金融、貿易、航運中心地位,增強產業創新能力,推動經濟社會協調發展。」廣東省的《十二•五規劃》也即將於較後時間公佈,在《珠江三 ...
Golf Day @ CWBGCC_131026
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
Golf Day _130924 (rv)
Golf Day _130924 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either ...
Golf Day @ KSC_120121 (rv)
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Circular_130524 (rv)
Circular_130524 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play on either t ...
Module D (May 10)_Question
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communicaton&leadership-aug-oct
communicaton&leadership-aug-oct 947_20130724 Date/Programme code Time Topic Friday, 30 August 2013 6:30 p.m. – 9:30 p.m. Managing your Conflicts for Gaining Better (S130830S) Understanding Monday, ...
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 ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...
Accounting Series - Financial Instruments (Jul-Sep)_v2
Accounting Series - Financial Instruments (Jul-Sep)_v2 1233_20170609 Topic/Programme code Date and Time Speakers * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions ...
Application Form - HK (Published)
Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...
Cir_2011(1-4)_1
Cir_2011(1-4)_1 CPA Basketball Competition 2011 Dates Saturday, 14 May 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May, June and July 2011. ...
Golf Day @ CWBGCC_140426 (v2)
Golf Day @ CWBGCC_140426 (v2) 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 Golf C ...
Golf Day @ CWBGCC_131026
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...
Circular_121215 (v2)
Circular_121215 (v2) Mini Bridge Tournament 2012 The last match of this year's mini bridge tournament will take place on Saturday, 15 December 2012. To compete for the Bridge Interest Group Trophy ...
Circular_minibridge_131214 (rv)
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Mem-060524_Issue_9
「內地勞動法((一))」研討會Semiinar on “Maiinlland Labour Law (II)” 作為香港的僱主或管理人員,在內地設廠或進行商業活動時,您曾否遇到各式各樣的勞資問題,甚至勞資糾紛?由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會,特別邀請廣東省勞動和社會保障廳方潮貴廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策,並以個案實 ...
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 ...
msrd
1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...
3mspir
Page 1 of 5 SUMMARY OF MEETING WITH A SMALL AND MEDIUM-SIZED PRACTITIONER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financi ...
4mspir
Page 1 of 5 SUMMARY OF MEETING WITH SMALL AND MEDIUM-SIZED PRACTITIONERS Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financia ...
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D_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
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D_WK1_Guidance Notes (Dec10)_2
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D_WK1_Guidance Notes (Dec10)_1
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D_WK1_Guidance Notes (Dec10)
D_WK1_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
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Panelists_Report_Mod_A_(Dec_17)_Final_2
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Panelists_Report_Mod_A_(Dec_17)_Final
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386_oct
1 Minutes of the 386th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 October 2020 at 8:30 a.m. Board Room of the Hong Kong Ins ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
ms_SMPCWG
1 Meeting with SMPC Technical Issues Working Group (via videoconference) Date: 22 September 2020, Tuesday Time: 3:00 p.m. – 5:00 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) ...
lce_tres
1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...
2657
1 Minutes of the 265th meeting of the Financial Reporting Standards Committee held on Monday, 12 July 2021 at 8:30 a.m. via videoconference. Members present: Guests present: Staff in attendance: Apolo ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...
Panelists_Report_Mod_A_(Dec_17)_Final
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Panelists_Report_Mod_B_(Jun_18)_Final
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Panelists_Report_Mod_A_(Dec_17)_Final_1
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Paper 3
Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...
590th_181211
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602nd_191210
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621st_210611
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2021 Level 1 Case QuestionsChiFinal20211103
香港會計師公會會計及商業管理個案比賽2021-22(第一級別)卓悅控股有限公司(卓悅)及其附屬公司(下稱「集團」)是香港領先美妝及生活消費品零售集團,於2003年在香港聯合交易所有限公司主板上市(上市編碼:653)。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好,於全球搜羅產品,滿足消費者的需求。目前集團提供超過4萬種商品,並獨家代理逾100個品牌,包括Suisse Rebo ...
39409
1 Minutes of the 394th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 September 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
5spa
INTERNAL 1 HKAB’s Comments on IASB Consultation on Exposure Draft ED/2021/7 – Subsidiaries without Public Accountability: Disclosures IASB Question HKAB’s Comments Question 1 — Objective Paragraph 1 o ...
628th_211207
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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 ...
HKICPA Outstanding BAFS Award 2020_Application Form_website
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IN TIEIE MATTER OF A Complaint made under Section 34(IA) of the Profisssional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Publ ...
2691502
1 Minutes of the 269th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 February 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. J ...
Sample of Development Commitment
1 Development Commitment Between QP Student And Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical Experience Framework (the "Framew ...
20230221276
1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...
Important notice for candidates for Council election
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Important notice for candidates for Council election
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saptor
1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Sustainability Advisory Panel Terms of Reference Establishment of a Sustainability Advisory Panel 1. In light of the progress in su ...
20231212281
1 Minutes of the 281st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Ho ...
Important notice for candidates for Council election-x
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Zung Fu Offer Sep 2024
Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心(香港柴灣嘉業街60號) Merc ...
2024_Pre Exam Tech Seminar_Paper 2A_Printing
PRE-EXAM. TECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education Ltd1SOME STATISTICAL DATA 統計數據2 Q.1 Q.2 Q.3 Q.4 Q.5 Q.6 Q.7 Q. ...
Financial Reporting Standards Committee
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Financial Reporting Standards Committee Terms of Reference 1. To adopt, in accordance with the due pr ...
Restructuring and Insolvency Faculty Executive Committee
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Restructuring and Insolvency Faculty Executive Committee Terms of Reference 1. To be responsible for ...