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1448_PD_Investment Series_OCT2019_v2_190906103619

14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...

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1448_PD_Investment Series_191014

1448_PD_Investment Series_191014 14 48 _1 91 01 4 Case studies workshops Investment Series (October to November 2019) Investment is of critical importance to an investor, be it an individual or instit ...

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1448_PD_Investment Series_191014

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1448_PD_Investment Series_191014

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1556_SoftSkill_191004

1556_SoftSkill_191004 Dr. Harry Wong, FCPA, Founder, WYH International Consultancy Dr. Mark Lee Research Director, Asia Pacific Institute for Strategy Mr. Teddy Liu General Manager, Corporate & Ta ...

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1556_SoftSkill_191004

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1448_PD_Investment Series_OCT2019_v2_190906103727

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1448_PD_Investment Series_191014

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TFEC_IR(A)_No7_Bill_2017_FSTB_Response

TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

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810222

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

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hksa30016

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

發布日期: 2019-03-25

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positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

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12sa30022

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3098sa300

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pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

發布日期: 2019-03-25

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update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

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ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

發布日期: 2004-05-28

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pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

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pn730rev

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

發布日期: 2019-03-25

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update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

發布日期: 2019-03-25

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ETS-FE

Disclaimer 1 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 pur ...

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發布日期: 2018-10-10

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

發布日期: 2018-06-28

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ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

發布日期: 2015-06-18

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發布日期: 2015-04-13

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INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

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20121126_ModuleB_Essay

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發布日期: 2012-12-14

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發布日期: 2012-10-10

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pr-20120822-en

1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...

發布日期: 2012-08-22

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i2ccoe_conflict

22 December 2011 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 DRAFT ...

發布日期: 2011-12-22

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pr-20110518-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 3 June 2011) — A Disciplinary Comm ...

發布日期: 2011-06-03

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case-comp-omega-asia-bank

Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...

發布日期: 2010-08-20

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3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

發布日期: 2007-08-27

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JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

發布日期: 2005-11-25

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iag2

IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...

發布日期: 2004-05-28

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020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

發布日期: 2002-10-11

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Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

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1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

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Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

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qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

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ITC

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE PRESCRIPTION OF SPECIFIC CONTINUING PROFESSIONAL DEVELOPMENT (“CPD”) REQUIREMENTS F ...

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hksa33016

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...

發布日期: 2019-03-25

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hksa33016

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sa33022

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refsa33022

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HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

發布日期: 2023-11-21

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ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

發布日期: 2006-04-19

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ed_IAASB_ISA600

發布日期: 2006-04-19

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Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

發布日期: 2003-03-29

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30915sa570

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

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1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

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1347_MS_ChinaTodaySeries _180926

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1379_MS_Fintech Series_Mar2019_updated

1379_MS_Fintech Series_Mar2019_updated 13 79 _2 01 90 22 5 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

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1379_MS_Fintech Series_Mar2019_190214

1379_MS_Fintech Series_Mar2019_190214 13 79 _2 01 90 21 4 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

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pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

發布日期: 2019-03-25

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pr-bcgd2013-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2013 Invites Entries Continued global market volatility and increasing competition for Hong Kong's capital market ...

發布日期: 2013-07-03

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itc_730pn20

20 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note (PN) 730 (Revised) Guidance for Audi ...

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8schtc

Circular on Reporting on the Audit of Schools 1 December 2021 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong ...

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ausch1212

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12clr

Circular on Reporting on the Audit of Schools 1 February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circular contains H ...

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12mkr

Circular on Reporting on the Audit of Schools 1 December 2021February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circul ...

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update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

發布日期: 2019-03-25

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update173

i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...

發布日期: 2019-03-25

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pr-20161004-en

1 Dear Assignment/News/Business Editor Hong Kong Institute of CPAs submits comments on listing regulation (HONG KONG, 4 October 2016) — The Hong Kong Institute of Certified Public Accountants today su ...

發布日期: 2016-10-04

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Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2016-09-06

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Module D Supplement 20162

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Module D Supplement 20162

發布日期: 2016-09-06

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Judges_report2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

發布日期: 2015-11-27

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judges_report_2015

發布日期: 2015-11-26

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pr-0410-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 10 April 2015) — A Disc ...

發布日期: 2015-04-10

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pr-1224b-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 24 Decembe ...

發布日期: 2014-12-23

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judges_report_2014

1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...

發布日期: 2014-11-26

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awardees-list

發布日期: 2014-11-20

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