![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2010
DateSubject 8 December 2010 European Commission's green paper – Audit policy: lessons from the crisis 15 November 2010 IAASB EDs on Proposed ISA 315 (Revised) Identifying and Assessing the Risks o ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
FRSC Minutes / Meeting Summaries
FRSC Minutes As part of its Due Process, the FRSC agreed at its May 2009 meeting that in order to enable interested parties to follow its activities on a timely and transparent basis, the FRSC will pu ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Corporate Finance
In order to increase support to members working in the corporate finance sector, improve representation and promote the interests of the sector, in January 2005, the Institute set up a Corporate Finan ...
![Regulatory_Reserve](/images/search_icon_pdf.gif)
Regulatory_Reserve
Regulatory Reserve -Example Disclosure Note [to be included as a sub-heading under the Notes to Financial Statements on “Reserves”] 2005 2004 HK’000 HK’000 Regulatory reserve [At 1 January] or [At the ...
![040114iig](/images/search_icon_pdf.gif)
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![040114iig](/images/search_icon_pdf.gif)
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![040114iig](/images/search_icon_pdf.gif)
040114iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![030122iig](/images/search_icon_pdf.gif)
030122iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![030122iig](/images/search_icon_pdf.gif)
030122iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![030122iig](/images/search_icon_pdf.gif)
030122iig
To: Professional & Technical Department, Fax: 2865 6603/2865 6776 Hong Kong Society of Accountants, 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP INSOLVENCY INTEREST GROUP – L ...
![Result Summary(3&4 Place, Final)](/images/search_icon_pdf.gif)
Result Summary(3&4 Place, Final)
Result Summary(3&4 Place, Final) Final 25/1, 1115 -1230 B2 vs B5 ---3/4 Place 25/1, 1000 -1100 A3 vs D1 3' 00" (A3) Name: WU Chun Hoi Team: HLB (C1) Goal: 0' 33", C1 vs C3, Day 9 ...
![cl2_rf](/images/search_icon_pdf.gif)
cl2_rf
Subject: Date: Attachments: Invitation to comment on IASB Discussion Paper/Request for information (dated 17 Dec 2020) 11 January 2021 14:31:39 Dear Sir/Madam, Greeting from HKTA. Thank you for sendin ...
![update286](/images/search_icon_pdf.gif)
update286
i Update No. 286 (Issued 6 February 2023) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is updated for editorial corre ...
![update 306](/images/search_icon_pdf.gif)
update 306
i Update No. 306 (Issued 1 March 2024) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is revised to update the post-imp ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2024
Publications Item Date of Issue Subject -4 March Guidance 2: Considerations of Skills, Capabilities and Resources in Climate-Related Scenario Analysis 2024-3 March 2024 Guidance 1: Two important idea ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Register as a CPA
Any reducedmembership feefor members residing overseas How can I apply for reduced membership fee Any reduced membership fee for members residing overseas? How can I apply for reduced membership fee? ...
![pr-20170110-en](/images/search_icon_pdf.gif)
pr-20170110-en
1 Dear Assignment/News/Business Assignment Editor Hong Kong Institute of CPAs’ forward-looking budget proposals focus on enhancing the tax regime and keeping Hong Kong wealthy and healthy Tax policies ...
![pr0109-en](/images/search_icon_pdf.gif)
pr0109-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission focuses on family needs and boosts business competitiveness Proposals recommend tax policy initiatives and bu ...
![hkifricint 4](/images/search_icon_pdf.gif)
hk(ifric)-int 4
Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...
![cap50a](/images/search_icon_pdf.gif)
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
![update130](/images/search_icon_pdf.gif)
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
![ed_fct](/images/search_icon_pdf.gif)
ed_fct
Draft IFRIC Interpretation DI/2015/2 October 2015 Comments to be received by 19 January 2016 Foreign Currency Transactions and Advance Consideration[Draft] IFRIC INTERPRETATION Foreign Currency Transa ...
![pr-roger-wan-en](/images/search_icon_pdf.gif)
pr-roger-wan-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 27 October 2011) — A Disciplinary Committee of ...
![cap50a](/images/search_icon_pdf.gif)
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
![cap50a](/images/search_icon_pdf.gif)
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
![cp_sr](/images/search_icon_pdf.gif)
cp_sr
IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...
![hkifricint 5](/images/search_icon_pdf.gif)
hk(ifric)-int 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...
![TFEC_Proposed_Legislative_Amendments_on_Adoption_of_Fair_Value_Accounting_180813](/images/search_icon_pdf.gif)
TFEC_Proposed_Legislative_Amendments_on_Adoption_of_Fair_Value_Accounting_180813
1 By email (winnielam@fstb.gov.hk) and by hand 13 August 2018 Our Ref.: C/TXP, BH41299 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue ...