HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
HKAS 32_2023
HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
Register as a CPA
What are the procedures in applying for membership What are the procedures in applying for membership? Applicants are required to submit a completed membership application form (form R-3) with relevan ...
Register as a CPA
What documents are required to certify my practical experience for membership application Refer to Form R-3 Notes 6.4-6.5. What documents are required to certify my practical experience for membership ...
Register as a CPA
What are the procedures to apply for reinstatement of membership At present, all former members are required to re-apply for membership by submitting an application form R-3 along with appropriate app ...
Register as a CPA
What is the experience requirement for registration as a CPA What is the experience requirement for registration as a CPA? You are required to possess three to five years of practical experience for m ...
Register as a CPA
How can I check the registration status of an individual with the Institute The Institute has posted the full list of our members in the online membership list in our website. For information, full na ...
Register as a CPA
How can I get a letter from the Institute certifying my membership status Please send a written request to the Institute's Membership and Admission Department (member@hkicpa.org.hk) providing the ...
Association of Chartered Certified Accountants (ACCA)
What are the criteria for members to become the Institutes members under the latest agreement What are the criteria for ACCA members to become HKICPA members under the new MRA? ACCA members who wish ...
Association of Chartered Certified Accountants (ACCA)
I registered as a full member on 1 August 2004 What agreement is applicable to me I registered as a full ACCA member on 1 August 2004. What agreement is applicable to me? You may apply for HKICPA mem ...
Chartered Institute of Management Accountants (CIMA)
What are the criteria for members to become HKICPA members under the MEPE CIMA members who wish to apply for HKICPA membership under the MEPE must meet the following criteria and submit his/her membe ...
Practising Certificate
Will my working experience acquired in Mainland China be accepted for practising certificate issuanc Full time experience in public practice gained in Mainland China will be accepted as satisfying the ...
20240223282
1 Minutes of the 282nd meeting of the Financial Reporting Standards Committee held on Friday, 23 February 2024 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Hon ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
The HKICPAs Financial Reporting and Auditing Alert Issue 11 mentions that in some cases borrowers Answer: There is no standard wording to be followed, as the basis on which a lender is prepared to len ...
HKICPA HK - Chapter 1 - Capital vs Revenue
Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...
30923sa805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
30927pn900
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...
30926pn820
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...
30925pn6001
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...
Olimo - Price List 2024
2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...