![Module 3](/images/search_icon_pdf.gif)
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
![Module 2](/images/search_icon_pdf.gif)
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
![Module 4](/images/search_icon_pdf.gif)
Module 4
Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...
![Module 4](/images/search_icon_pdf.gif)
Module 4
Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...
![Module 5](/images/search_icon_pdf.gif)
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
![Module 5](/images/search_icon_pdf.gif)
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
![Module 6](/images/search_icon_pdf.gif)
Module 6
Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...
![M11 Pilot Paper](/images/search_icon_pdf.gif)
M11 Pilot Paper
Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...
![M12 Pilot Paper](/images/search_icon_pdf.gif)
M12 Pilot Paper
Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...
![M13 Pilot Paper](/images/search_icon_pdf.gif)
M13 Pilot Paper
Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
![M14 Pilot Paper](/images/search_icon_pdf.gif)
M14 Pilot Paper
Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...
![Module A LP Summary of Changes 2017](/images/search_icon_pdf.gif)
Module A LP Summary of Changes 2017
Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...
![Module A LP Summary of changes 2015](/images/search_icon_pdf.gif)
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
![AT-HK Taxation Sample Question_181004](/images/search_icon_pdf.gif)
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
![AT-Taxation Sample Question_181004](/images/search_icon_pdf.gif)
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
![Module_B_Supplement_20182](/images/search_icon_pdf.gif)
Module_B_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
![pa-uscpa](/images/search_icon_pdf.gif)
pa-uscpa
Form PA-US Mar 2013 1 Preliminary AssessmentPreliminary Assessment Preliminary Assessment Preliminary Assessment Preliminary AssessmentPreliminary AssessmentPreliminary AssessmentPreliminary Assessmen ...
![Module_D_Supplement_20182](/images/search_icon_pdf.gif)
Module_D_Supplement_20182
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 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
![Module A Supplement 20162](/images/search_icon_pdf.gif)
Module A 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 A Financial Reporting 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 ...
![Module B Supplement 20162_2](/images/search_icon_pdf.gif)
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing 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 ...
![Module C Supplement 20162](/images/search_icon_pdf.gif)
Module C 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 C Business Assurance 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 p ...
![Module D Supplement 20162](/images/search_icon_pdf.gif)
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 ...
![911r10_InfoSheet_Oct_2022_TC](/images/search_icon_pdf.gif)
911r10_InfoSheet_Oct_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十月資料便覽 會員稱謂1. ...
![911r10_InfoSheet_Oct_2022_ENa](/images/search_icon_pdf.gif)
911r10_InfoSheet_Oct_2022_ENa
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
![30 Sep](/images/search_icon_pdf.gif)
30 Sep
892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...
![PR_20210629_EN](/images/search_icon_pdf.gif)
PR_20210629_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 29 June 2021) A Disciplinary Committee of the Hong Kong I ...
![1538F_21Jan2021_Reasons for decision_Redacted](/images/search_icon_pdf.gif)
1538F_21Jan2021_Reasons for decision_Redacted
4 FINDINGS OF THE DISCIPLINARY COMMITTEE First Complaint 23. The First Complaint concerns audit irregularities relating to assets and liabilities held for distribution to owners and discontinued opera ...
![911r10_InfoSheet_Oct_2022_SC_updated](/images/search_icon_pdf.gif)
911r10_InfoSheet_Oct_2022_SC_updated
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年十月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
![911r10_InfoSheet_Oct_2022_EN_updated](/images/search_icon_pdf.gif)
911r10_InfoSheet_Oct_2022_EN_updated
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
![911r10_InfoSheet_Oct_2022_TC_updated](/images/search_icon_pdf.gif)
911r10_InfoSheet_Oct_2022_TC_updated
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年十月資料便覽 會員稱謂1. ...
![20220930contacts](/images/search_icon_pdf.gif)
20220930contacts
“臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證”聯繫資料聯繫資料請參閱以下相關資料: 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務 ...
![Update 278](/images/search_icon_pdf.gif)
Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
![1102sch_oct 2022](/images/search_icon_doc.gif)
1102sch_oct 2022
Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...
![1102schOct22](/images/search_icon_pdf.gif)
1102schOct22
1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...
![hkas34](/images/search_icon_pdf.gif)
hkas34
Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...
![hkas32](/images/search_icon_pdf.gif)
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
![hkfrs3revised](/images/search_icon_pdf.gif)
hkfrs3revised
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
![hkas28_2011](/images/search_icon_pdf.gif)
hkas28_2011
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...
![hkfrs15](/images/search_icon_pdf.gif)
hkfrs15
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
![hkas19_2011](/images/search_icon_pdf.gif)
hkas19_2011
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
![hkas16](/images/search_icon_pdf.gif)
hkas16
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...
![hkas12](/images/search_icon_pdf.gif)
hkas12
HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
![hkfrs9_2014](/images/search_icon_pdf.gif)
hkfrs9_2014
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
![hkfrs7](/images/search_icon_pdf.gif)
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
![hkas01revdec07](/images/search_icon_pdf.gif)
hkas01revdec07
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
![hkas37](/images/search_icon_pdf.gif)
hkas37
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...
![hkfrs5](/images/search_icon_pdf.gif)
hkfrs5
Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...
![hkas07](/images/search_icon_pdf.gif)
hkas07
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...