05
Page 1 of 3 IASB & HKICPA Roundtable Discussion on Disclosures in Financial Reports Date: 5 September 2017 Time: 12:30 pm – 2:30 pm Venue: HKICPA Boardroom, 37/F, Wu Chung House, Wan Chai Summary ...
DC order_963P_Lam Kin Choi_edited
A IN THE MATTER OF Complaints made under Section 34(,.)(a) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of t ...
membership-fit-proper
Page 1 Hong Kong Institute of Certified Public Accountants (“HKICPA”) Membership: Fit and Proper Here are some criteria to consider before confirming the applicant is fit and proper: Fitness Fitness r ...
Circular_RSCP2017
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2017 Following last year's resounding success, the Recreation and Sports Club for Hong Kong Professional Bodies wi ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...
order_832C_name removed
1 Proceedings No.: D-13-0832C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...
Circular_DBIG_Recruitment2016_v4
The Institute is recruiting new members for its Dragon Boat Team for the 2016 Dragon Boat season. Dragon boat paddling is a fun stress reliever which also helps improve body fitness. Through this acti ...
HSMC_BBA_29Oct2015
1/3 Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : Hang Seng Management College Curriculum: QP Core Module/Sub ...
HSMC_BBA_29Oct2015
1/3 Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : Hang Seng Management College Curriculum: QP Core Module/Sub ...
order-0826
1 Proceedings No.: D-13-0880H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
rifec-bankruptcy-bill
26 June 2015 By email and by post Our Ref: RIF, M100942 Hon Chan Kam-lam, Chairman, Bills Committee on Bankruptcy (Amendment) Bill 2015, Legislative Council Complex, 1 Legislative Council Road, Hong K ...
20150519_ETSII_A
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order_0318
Proceedings No.: D-12-0759F 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 ...
hkics150309
Supporting organisation Host Supporting organisation Symposium on the New Companies Ordinance – First Anniversary Review 9 March 2015 (Monday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law ...
Level 2 Business Proposal Format and Rules 2015
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
aptitude-test-form
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...
s140628
HKICPA event: Operation tour to The Excelsior Hotel Programme Code: S140628 Date Saturday, 28 June 2014 Time 9:30 am-12:30 pm Programme 1. Hotel presentation -Mr. Benny Chow, Financial Controller, The ...
picig14226ppt
MTR Corporation 28/02/2014 Page 1 Stephen Chik Head of Project Engineering 26 February 2014 Presentation to The HK Institute of Certified Public Accountants New Railways to Sustain Hong Kong’s Momentu ...
hk-law-at
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
pc-law-order-form
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
pa-cima
Form PA-CIMA Jun 2013 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the 2013 mutual examination paper exemption agreeme ...
pr_crlost
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
DBIG -130218
To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...
aml_2013
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
D-11-IC14QMY-H
Proceedings No.: IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...
order-reasons-0426
Proceedings No.: D-11-IC14QMY-H IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Commi ...
D-08-0344H
Proceedings No.: 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 ...
order-reasons-0411
Proceedings No.: D-08-0344H 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 ...
s130228s
What Are The Risks and Opportunities for Managing Suppliers in China? Programme Code: S130228S The seminar will discuss the risks and opportunities for managing suppliers in China. The speaker will as ...
120906
Interviewing the client – insights for insolvency practitioners About the topic Investigation is an integral part of insolvency administration. Interviewing technique is an important skill for insolve ...
w120721
Enneagram in Business: Leading and Influencing Different People Programme Code: W120721 The course will cover the following topics: Understanding Enneagram (9 personalities) and Identifying Your Enne ...
D-09-0417O_Order_Reasons
Proceedings No.: D-09-04170 IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...
SMPQP120412
You are cordially invited to join a Cocktail Reception on the SMP Quick Poll (the "Poll") to share with you the result of the first Poll and collect your views on the draft questions for the ...
aia
ASSOCIATION OF INTERNATIONAL ACCOUNTANTS Comments on SME Implementation Group Draft Question and Answers Submitted 31 May 2011 2 Introduction These comments are submitted by the Association of Interna ...
w110318j
Management Accounting Course: Strategic Management Accountancy Techniques Case Study Workshop Programme Code: W110318J HKICPA and CIMA proudly present a four-day workshop, specifically for HKICPA memb ...
w110317j
Performance Strategy Course: A Structured CPD programme for Professional Accountants in Business Programme Code: W110317J HKICPA and CIMA proudly present a four-day workshop, specifically for HKICPA m ...
golf circular_final_0901
Golf Interest Group: Talk by golf pro, Mr Wilson Choy It is our pleasure to have Mr. Wilson Choy, the president of Hong Kong Professional Golfers' Association (HKPGA) to be our speaker at the upco ...
hkfrs-pe-ws-jun-jul
Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...
100909
Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...
es-100505
Supporting organisation Host Supporting organisation Director and Officer Liability and the Effectiveness of Securities Class Actions in the U.S. CPD point(s) : The Law Society of Hong Kong : 2.5 poin ...
s100430s
Financial Statement Fraud Programme Code: S100430S Speaker Mr. Kent Choi CFE, FCPA, CPA (USA) Mr. Choi worked in various multinational companies in Hong Kong and the United States. His great exposure ...
Circular100423
Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...
s100426s
Overview of HKFRS – Recap and Update Programme Code: S100426S Speaker Mr. LAM Chi Yuen, Nelson FCPA (Practising) Mr. Lam is one of the most popular speakers and advisors on accounting and auditing sta ...
qpe-userguide
QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...
qpe-userguide
QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...
W091121S
Understanding Accumulators for Accountants Case Study Workshop (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with a ...
FRF-IncomeTax-July
Financial Reporting Forum -IASB Exposure Draft on Income Tax 1 Date Tuesday, 7 July 2009 Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, ...
090108
Valuation: What Accountants in Business Need to Know -Overview and Techniques Speakers Mr. Eugene Liu CPA, AICPA, NACVA Partner, RSM Nelson Wheeler Mr. Alan Chan CFA, CPA, ABV, RBV Senior Manager, Tra ...
PR0807
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 7 ...
PR-0807
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 7 ...
AAB08
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ACCOUNTANCY ACCREDITATION BOARD Terms of Reference The Accountancy Accreditation Board reports to the Council for matters pertaining to academic a ...
calendar
January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...
bMRAC
FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...
Dec05
Auditing and Assurance Standards Committee Meeting Summary – December 2005 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2005. Members present at the meeting were: Carl ...
ialoginpwdmenu
Hong Kong Institute of Certified Public Accountants Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID /Password (International Affiliates)’ screen to re ...
bpubforsale_coursenotes
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE ()HANDLING CHARGES & POSTAGE () 22 Feb 05 Consi ...
studentloginpwdmenu
Hong Kong Institute of Certified Public Accountants Page 1 Acquire/Forget Student Login ID and Password You need to access ‘Forget Login ID /Password (Student)’ screen to retrieve your Login ID and Pa ...
record2
S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance o ...
brecord2
L:\PAT\HOMEPAGE\sample.DOC S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that th ...
IFRIC_D3D4
-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 26 March 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Un ...
March03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing And Assurance Standards Committee Meeting summary – March 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 18 March 2003. ...
10-HKSATrust
HKSA Trust Fund !"# %&'Hong Kong Society of Accountants !"# 112 Report of the Auditors to the Trustees of the HKSA Trust Fund !"!"#!%&'()&* We have audited the ...
Circular_Golf Talk_131210 (rv2)
Circular_Golf Talk_131210 (rv2) Golf Talk by Mr. Wilson Choy, HKPGA, Mr. Wilson Choy, the former chairman of Hong Kong Professional Golfers' Association (HKPGA) with over 15 years of experience as ...
HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)
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HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)_1
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w121020s & w121103as
w121020s & w121103as Analysing Financial Statements for Accountants (re-run) Programme Code: W121020S W121103AS The workshop focuses on analysing and interpreting financial ratios. Topics include: ...
HKICPA Taxonomy Verbs - revised Jan 18 2016 (Final)
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legal-chi
舉報可疑交易的 有關法律規定 (禁毒處) 馮淑賢 高級檢控官 2010年3月4日 對犯罪的得益/恐怖分子財產的知悉或懷疑的披露 s.25A OSCO/DTROP; s. 12 UN(ATM)O 凡任何人知道或懷疑任何財產是 – 罪行的得益 恐怖分子財產 該人在合理範圍內盡快將該知悉或懷疑,連同上述知悉或懷疑所根據的任何事宜,向獲授權人披露。 獲授權人 警務人員 海關人員 刑罰 罰款50,000; ...
ApplicationForm(iii)_FINAL2018
ApplicationForm(iii)_FINAL2018 Application Form (iii) Application Form (iii) – Oct 2018 1 The HKICPA TRUST FUND Application for financial assistance for HKICPA loan or grant Private and Confidential P ...
Disciplinary proceeding in progress as at 5 May 2022
892 Disciplinary proceedings in progress as at 5 May 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 NG, Kwok Ching, Jeremy 20 J ...
mse3
Page 1 of 3 HKICPA & IAASB Roundtable discussion on EDs: Big 4, smaller firms with international network Date: 23 May 2019 Time: 16:30 – 18:00 Venue: HKICPA Board Room, 37/F Wu Chung House, Wancha ...
mse1
Page 1 of 3 HKICPA Auditing and Assurance Standards Committee meeting with IAASB Date: 23 May 2019 Time: 9:00 – 11:15 Venue: HKICPA Board Room, 37/F Wu Chung House, Wanchai Attendee: Edmond Chan, Bake ...
mse4
Page 1 of 3 HKICPA & IAASB Roundtable discussion on EDs and Discussion Paper on "audits of less complex entities": SMPs local Date: 24 May 2019 Time: 9:00 – 11:30 Venue: HKICPA Board Roo ...
382
1 Minutes of the 382nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 27 May 2020 at 8:30 a.m. Board Room of the Hong K ...
AT-Entry-Form
(Feb 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TESTS (June 2022 Session) ENTRY FORM IMPORTANT : Timetable for the Aptitude Tests Papers Examination dates (tentative) ...
Level 1 Rules
The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 1) 4 REPORT FORMAT AND RULES 1. Each participating student or team should submit a report in English or Chinese. The langu ...
Notes - AE Information Update Online Form
1 Authorized Employer -Information Update Online Form NOTES (Please read these Notes carefully before completing the form and refer to the Practical Experience Framework Support Manual for details.) 1 ...
Application Form iiiRevised for 2024
Application Form (iii) Application Form (iii) – September 2023 1 The HKICPA TRUST FUND Application for financial assistance for HKICPA loan or grant Private and Confidential Please complete, as approp ...
techqs
Page 1 of 3 HKICPA Staff Policy on Handling Stakeholders’ Technical Enquiries 1. The HKICPA staff responds to queries on accounting, auditing and assurance, ethics and sustainability disclosure pronou ...
Application Form iiiRevised for 2025
Application Form (iii) Application Form (iii) – March 2024 1 The HKICPA CHARITABLE TRUST Application for financial assistance for HKICPA loan or grant Private and Confidential Please complete, as appr ...
MPS M14-Part II Dec 2022
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MPS M14-Part I Jun 2024
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MPS M14-Part II Dec 2022
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MPS M14-Part II Jun 2021
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MPS M14-Part II Jun 2021
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MPS M14-Part I Jun 2024
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Financial Education Series
Episode 1 Have you ever unintentionally filled your shopping cart up when queuing for the cashier? This is an example of impulse buying! It may become an obstacle standing in your way of budgeting and ...
Programme for new members_NMC2017
Hard work pays off. Let's celebrate your achievement! You are cordially invited to the NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since April 2016) Saturday, 20 May 2017 3:00pm – ...
Programme
Mentorship Saturday, 8 April 2017 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Time: 10 a.m. – 1 p.m. Briefing session 1 p.m. – 2 p.m. Light lunch for mentor-mentee mingling 2 p. ...
Programme for new member 2016
NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2015) Date: Time: 21 May 2016, Saturday 3:00 p.m. – 5:00 p.m. Venue: Hong Kong Institute of CPAs 27th Floor, Wu Chung House, 213 ...
Programme
Mentorship Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanch ...
Programme_2015
NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2014) Date: Time: 16 May 2015, Saturday 3:00 p.m. – 5:00 p.m. Venue: 27th Floor, Wu Chung House, 213 Queen's Road East, Wanch ...
Results_RSCPGT2015
香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 20154 March 2015 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Wang Lap Han JeffreyBest gross score (Nort ...
Circular1412_TKan
The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...
AATB4_letter
Dear members, AATB 4 Guidance on section 408 of the Companies Ordinance The Institute has today issued AATB 4 Guidance on section 408 of the Companies Ordinance. The Hong Kong Companies Ordinance (Cap ...
AATB4_letter
Dear members, AATB 4 Guidance on section 408 of the Companies Ordinance The Institute has today issued AATB 4 Guidance on section 408 of the Companies Ordinance. The Hong Kong Companies Ordinance (Cap ...
2014
DateSubject 18 December 2014 Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) - Comment letters received 11 Novembe ...
2014
DateSubject 18 December 2014 Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) - Comment letters received 11 Novembe ...
Programme for new member 2013
CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since June 2012. Date: Time: 11 May 2013, Satu ...
Score sheet
Joint Professional Golf Tournament 201228 March 2012 at Kau Sai Chau Public Golf CourseACCOUNTANTNameTimeCourseH'capGrossPoints64Loong Chi Fai Eddie13:12S1311032867Chan Mee Chi, Sabrina (Ms)12:18S ...
3HK-smartphone
Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. OOffffeerrss Monthly plans for iPhone4 (please click here ...
Sofitel
Waterfront location, city centre, the only luxury French hotel brand in Macau. The 408 rooms of refined elegance, chic bar and restaurant, ’s renowned “MYBED”, L’Occitane bathroom amenities, ensure th ...
results200910
CPA Cup -60th National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽4 October 2009 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 SOVEREIGN TRUST FAIR DINKUM SOVEREIGN ...
CPA_Source_guide
Guide to List Your Firm’s Profile in “CPA FirmDirectory” and get free job postings You can choose to complete the information in either English or Chinese languages. Step 1: To list your firm profile ...
Programme
Mentorship Saturday, 8 April 2017 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Time: 10 a.m. – 1 p.m. Briefing session 1 p.m. – 2 p.m. Light lunch for mentor-mentee mingling 2 p. ...
Refund of Enrolment Fee Form (For China Students)
Refund of Enrolment Fee Form (For China Students) Last update: 2012.12.07 Hong Kong Institute of Certified Public Accountants ("HKICPA") Refund of Assessment/Registration/Enrolment Fee Form ...
051017Q&A
051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說 量 律行論見律見 1. 了連了不兩 力不力不行不 2. 了1000不什 不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領 金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不 臨不不臨更領 7. 年不 8. 不50年不 不領 9. 理 (1 ...
Web_HTHK (3)
Web_HTHK (3) Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer HKICPA members and staff the last chance to sign up for discounted monthly plans with unlimited dat ...
CPA401 application form
CPA401 Gimbal Health Membership Benefit Application Formfor HKICPA MembersPlease mail this form cheque (payable to Hong Kong Healthcare Medical Centre Limited) to:Hong Kong Healthcare Medical Centre ...
Financial reporting issues
Automatic transition to the no-par regime Answer In accordance with section 135 of, and section 37 of Schedule 11 to, the new CO, "share capital" is expanded on 3 March 2014 to consist of: ( ...
candidate7
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candidate10
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update300
i Update No. 300 (Issued 25 September 2023) This Update relates to the following publications: 1. Lack of Exchangeability (Amendments to HKAS 21 The Effects of Changes in Foreign Exchange Rates) The a ...
CO-rewrite - non transitional QA
Meaning of wholly owned Question E1 – Meaning of "wholly owned" Section 379(3) exempts a holding company from preparing consolidated financial statements if it is a "wholly owned subsid ...
SMLR
14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...
Financial_Statements
A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
Important_notice_2018
1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...
Flyer_v9_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
final
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
FE_Exam Panelist report_Jun 18_PI_Final
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1259C_DC order _edited_1
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
1259C_DC order _edited
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
StudentExpress_Jun2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...
1170_31Jan2018_edited
, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...
5
Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...
hkics150922
Supporting organisation Host Supporting organisation Sustainability and Responsibility Reporting: Directors’ Potential Liability and Possible Defences 22 September 2015 (Tuesday) ECPD/CPD point(s) : T ...
ifrs-conference
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference4
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference3
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference2
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
ifrs-conference1
Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...
976r3_EandT_StudentExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
976r3_EandT_TeacherExpressonline_141119
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976r2_EandT_TeacherExpressOnline_140912
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hkiod-feb-mar
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W140222 for Session 1 W140222A for Session 2 W14 ...
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HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...
af-final-exam
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Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...
0202-1
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
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Mini Bridge Tournament 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 differe ...
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Mini Bridge Tournament 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 differe ...
ttp
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
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Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
090918
By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...
Kingsway_form
Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...
0409
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
FRSCMS-Nov
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
securitiesandfuturesbill
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
280302-letter
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280302-letter
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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 ...
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1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...
Workshop Topics Module D Workshop 1 (December 2017)
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The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...
ms_rddp
Page 1 of 4 Meeting summary of HKICPA roundtable discussion Date: 11 May 2021, Tuesday Time: 4:00 p.m. – 7:00 p.m. IASB Discussion Paper (DP) on Business Combinations under Common Control (BCUCC) Erne ...
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IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...
Global Call - CPA membership Current Offer
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/9/2022 11/F, Li Po Chun Chambers, No. 189 Des Voeu ...
Peninsula 2024 Mooncake Flyer
THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...
Global Call_CPA membership tel-communication offer Apr 2022
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2022 11/F, Li Po Chun Chambers, No. 189 Des Vo ...
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20150415_SharingForum_MA
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comvita_Dec
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
tue-jan-mar_final
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...
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1.202 (April 99) 1 STATEMENT 1.202 PROFESSIONAL ETHICS DESCRIPTIONS (Issued May 1984; revised April 1999) THE STATEMENT 1. Clauses 22 and 25 of the Professional Accountants By-Laws, Cap.50, provide th ...
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Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...
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Ocean Park Halloween Fest Package Package A – Neptune’s Restaurant Premium Ticket with The Ghostbusters Feast Set Menu or Mini Ghostbusters Set Menu Package B –Tuxedos Restaurant Premium Ticket with T ...
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P. 1 Qualification Programme (QP) Online Application System (Re-registration) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
20160604_OTW practice
Trailwalker Practices In order to enable members to prepare for the Oxfam Trailwalker, the Athletics Interest Group (AIG) has planned a series of practice starting from easy to more difficult level. F ...
QPGraudate201512
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 16.doc 18 February 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
taxlink9_160129
Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...
Am I too sensitive or if my kid
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1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 15.doc 17 February 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
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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 ...
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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 ( ...
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