![update187](/images/search_icon_pdf.gif)
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
![Module A_Part 2](/images/search_icon_pdf.gif)
Module A_Part 2
You don't have access right to view the details. Please login.
![Module D 20140429](/images/search_icon_pdf.gif)
Module D 20140429
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 29 April 2014 www.hkcaexam.com Copyright reserved 2. QP MD & FE 5 q Module D – Learning Outcomes & Chapters 2 ...
![tb09](/images/search_icon_pdf.gif)
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
![ED1](/images/search_icon_pdf.gif)
ED1
Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...
![update147](/images/search_icon_pdf.gif)
update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...
![hkas17](/images/search_icon_pdf.gif)
hkas17
Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...
![cima](/images/search_icon_pdf.gif)
cima
Body BodyBody: Chartered Institute of Management Accountants (CIMA) Chartered Institute of Management Accountants (CIMA) Chartered Institute of Management Accountants (CIMA) Chartered Institute of Man ...
![Exam Technique Seminar_Module D](/images/search_icon_pdf.gif)
Exam Technique Seminar_Module D
Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...
![1648_C_AnnualReport2019](/images/search_icon_pdf.gif)
1648_C_AnnualReport2019
1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...
![Update 246](/images/search_icon_pdf.gif)
Update 246
i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...
![Exam Technique Seminar_Module D](/images/search_icon_pdf.gif)
Exam Technique Seminar_Module D
You don't have access right to view the details. Please login.
![update266](/images/search_icon_pdf.gif)
update266
i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...
![Module D (5th edition)_Part 3](/images/search_icon_pdf.gif)
Module D (5th edition)_Part 3
You don't have access right to view the details. Please login.
![TechSource_800x604](/-/media/HKICPA-Website/New-HKICPA/Become-a-Hong-Kong-CPA/QP-Student-support-and-benefits/Prospect-CPA/July-22/kaiser/TechSource_800x604.jpg)
HKAS 12 Income Taxes
Amendments to the initial recognition exemption of HKAS 12 Income Taxes (the “Standard”)
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Arrangements for the December 2020 Session of the QP
Important notice: Latest arrangements for the December 2020 Session of the QP, is available here. The health and well-being of our students, members and stakeholders are of utmost importance to us and ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Selected translations
Selected A Plus articles are translated into Chinese, and can be found here. April 2024 issue Thought leadership 引領不斷演變的碳市場格局 Navigating the evolving carbon market landscape 中電控股有限公司集團可持續發展總監羅漢卿,講述有關 ...
![New QP_2019](/-/media/HKICPA-Website/New-HKICPA/News/2019/20191218/New-QP_2019.jpg)
HKICPA builds a future-ready profession and a sustainable talent pool with the new Qualification Programme
(HONG KONG, 18 December 2019) The Hong Kong Institute of Certified Public Accountants (“HKICPA”) has scheduled to launch the new Qualification Programme (“QP”) stage-by-stage, offering flexible pathwa ...
![hksicint 10](/images/search_icon_pdf.gif)
hk(sic)-int 10
Government Assistance — No Specific Relation to Operating Activities HK(SIC)-Int 10 Revised August 2010September 2022 Hong Kong (SIC) Interpretation 10 GOVERNMENT ASSISTANCE — NO SPECIFIC RELATION TO ...
![old_hkas28_2011_pg21](/images/search_icon_pdf.gif)
hkas28_2011_pg21
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...
![TFEC_IRA_fund_2018_submission_190111](/images/search_icon_pdf.gif)
TFEC_IRA_fund_2018_submission_190111
By email (bc_06_18@legco.gov.hk) and by hand 11 January 2019 Our Ref.: C/TXG, BH43275 Clerk to Bills Committee on Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Bill 2018 Legislative Cou ...
![Lanco-Leung-thumbnail](/-/media/HKICPA-Website/New-HKICPA/Become-a-Hong-Kong-CPA/QP-Affiliate-Club/Prospective-CPA/Lanco-Leung-thumbnail.jpg)
Beyond Numbers
Lanco Leung’s job as an internal auditor at Swire allows her to help to improve all aspects of the business.
![PR_20180827_EN](/images/search_icon_pdf.gif)
PR_20180827_EN
1 HKICPA takes disciplinary action against a former certified public accountant (practising) and a certified public accountant (practising) (HONG KONG, 27 August 2018) A Disciplinary Committee of the ...
![Paper 03](/images/search_icon_pdf.gif)
Paper 03
Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...
![PR_20180709_EN](/images/search_icon_pdf.gif)
PR_20180709_EN
1 HKICPA survey: Accounting opens doors to rewarding and varied career paths for young professionals (HONG KONG, 9 July 2018) A Career Survey conducted by the Hong Kong Institute of Certified Public A ...
![submission-deadline](/images/search_icon_pdf.gif)
submission-deadline
(Revised in Sep 2023) Deadlines for Submission of Applications in 2024 The Institute’s Registration Committee, which deals with applications for membership, international affiliates, and other related ...
![PR_20180314_EN](/images/search_icon_pdf.gif)
PR_20180314_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 March 2018) — A Disciplinary Committee of the Hong Kon ...
![PR_20180608_EN](/images/search_icon_pdf.gif)
PR_20180608_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 8 June 2018) A Disciplinary Committee of the Hong Kong Institute of Ce ...
![367](/images/search_icon_pdf.gif)
367
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 March 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...
![PR_20180409_EN](/images/search_icon_pdf.gif)
PR_20180409_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 9 April 2018) On 8 September 2015, a Disciplin ...
![Techsource_Apr 2018_tax](/images/search_icon_pdf.gif)
Techsource_Apr 2018_tax
Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Summer 2018 SMEs will benefit from the new two-tier profits tax system The Chief Executive, in her maiden Policy Address delivered in ...
![Paper 02B](/images/search_icon_pdf.gif)
Paper 02B
Page 1 of 3 TERMS OF REFERENCE HKFRS 17 Insurance Contracts Implementation Support Group Establishment of an Insurance Implementation Support Group 1. HKFRS 17 Insurance Contracts, effective on 1 Janu ...
![HKICPA HKFRS 17 release_Final](/images/search_icon_pdf.gif)
HKICPA HKFRS 17 release_Final
1 HKICPA Approves New Accounting Standard for Insurance Contracts HKFRS 17 strengthens investor protection to enhance market efficiency (Hong Kong, 23 February 2018) — The Hong Kong Institute of Certi ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Terms of reference
Insurance Advisory Panel Terms of Reference Agenda items and other information associated with closed sessions will not be made public. Members must keep confidential all unpublished Institute informa ...
![HKICPA Media Statement_20180119](/images/search_icon_pdf.gif)
HKICPA Media Statement_20180119
1 Financial Reporting Council (Amendment) Bill 2018 Media Statement by HKICPA (Hong Kong, 19 January 2018) — In response to the gazetting today of the Financial Reporting Council (Amendment) Bill 2018 ...
![lettertoIASB](/images/search_icon_pdf.gif)
lettertoIASB
Our Ref.: C/FRSC Sent through electronic mail 3 January 2018 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, IFRS 17 Insurance C ...
![239_1](/images/search_icon_pdf.gif)
239_1
1 Minutes of the 239th meeting of the Financial Reporting Standards Committee held on Tuesday, 31 October 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
![239](/images/search_icon_pdf.gif)
239
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 31 October 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
![brief-description](/images/search_icon_pdf.gif)
brief-description
Brief Description of Current Recognition Arrangements In late 2002, the Hong Kong Institute of CPAs signed reciprocal membership agreements (RMA) with the Institute of Chartered Accountants Australia ...
![Disciplinary proceeding in progress_ 14 Aug 2017](/images/search_icon_pdf.gif)
Disciplinary proceeding in progress_ 14 Aug 2017
Disciplinary proceedings in progress as at 14 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
![pr_ifrs13rfi](/images/search_icon_pdf.gif)
pr_ifrs13rfi
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![02](/images/search_icon_pdf.gif)
02
Annex 1 P a g e HKAB Comments on Consultation on Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9 Q1. Paragraphs BC3-BC6 describe the concerns raised about the classific ...
![pr_ifrs9](/images/search_icon_pdf.gif)
pr_ifrs9
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![Disciplinary proceedings in progress_amendment on 31 Mar 2017](/images/search_icon_pdf.gif)
Disciplinary proceedings in progress_amendment on 31 Mar 2017
Disciplinary proceedings in progress as at 1 March 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 C ...
![pr_eds](/images/search_icon_pdf.gif)
pr_eds
Press Releases/News Alerts Jan 24, 2017 New York, New York English Keep Updated Get the latest news delivered to your inbox. IESBA Takes Decisive Step Forward on Restructured International Code of Eth ...