Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
Christmas Promotion for HKICPA_rv
Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...
ED-ed10-BC
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
tk274
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...
determination-D-03-IC16H
' t' Proceedings No: D-03-IC16H IN THE MATTER OF A complaint made under section 34(1) (a) of the Professional Accountants Ordinance (Cap.50) BETWEEN An Investigation Committee of the COMPLAINA ...
rundown
2014 SMP Symposium Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:10 Welcoming Remarks Mr. Clement Chan – President, HKICPA 09:10 – 10:10 Tax Update Speaker Mr. Tam Tai-pang, JP – Dep ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of schools Is HKFRS for Private Entities applicable to the preparation of financial statements of schools (including both Incorporated Managem ...
ip-regulatory-framework
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
CIMA
Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...
976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
HKICPA 2014 Bridge Tournament
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
techwatch154
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch154
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
List_of_courses_2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...
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 ...
ed-muad
June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...
ed2
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...
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 ...
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 ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
result_preliminary_1314
CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...
20101217
17 December 2010 By email (yhcheung@legco.gov.hk) and by post Your Ref.: CB1/BC/01/10 Our Ref.: C/EPLM(32), M74462 The Hon Chan Kam-lam Chairman Bills Committee on Anti-Money Laundering and Counter-Te ...
ed-isa_inter_std_audit
August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 510 ( ...
Expectations of the accountancy profession for the next Chief Executive of HKSAR government
(HONG KONG, 14 March 2017) The Hong Kong Institute of Certified Public Accountants announced today the expectations of the profession for the next Chief Executive of Hong Kong Special Administrative R ...
Result Summary(Preliminary)15-16
Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...
sub_nar
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 August 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6t ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
techwatch63
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ed_tp
Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
ED06-bc
January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...
ED-IncomeTaxesBC
Basis for Conclusions Exposure Draft ED/2009/2 Income Tax Comments to be received by 31 July 2009 March 2009Basis for Conclusions on Exposure Draft INCOME TAX Comments to be received by 31 July 2009 E ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 The Implementation Guidance of this standard has incorporated the consequential amendments arising ...
ed_piecode
International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...
slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
sv600
Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...
update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
ed_isme
Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...
update113
i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...
ed-InvEnt
August 2011 Exposure Draft ED/2011/4 Comments to be received by 5 January 2012 Investment EntitiesExposure Draft Investment Entities Comments to be received by 5 January 2012 ED/2011/4This exposure dr ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2020August 2022 This standard has incorporated the consequential amendments ...
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
Performance statistics_D15_to promotion
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
ETS_Module B_final
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 ...
ETS_Module B_final
You don't have access right to view the details. Please login.
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
ETS_Module B_final
You don't have access right to view the details. Please login.
pdf_hkicpapie
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 6 May 2021 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, ...
Tentative match schedule_20teams
CPA Football Competition 2018-19 : Tentative Match Schedule Champion Final & 3/4 Place* (Day 15) 20 Jan 2019 (Sun) Junction Road 11:00 am Semi Final (Day 14) 13 Jan 2019 (Sun) Junction Road 10:00 ...
hkfrs12
Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
Flyer_final_v1_190716164238
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
Flyer_final_v1_full_190729113446
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
06-ReportC
Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...
ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
gpltb-meeting-notes-en
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...
GST_Final_FSTB_App4
Appendix 4 Comparing motor vehicle tax imposed on private vehicles between Hong Kong and other economies Country Name of Tax Amount Recurrent Annual Fees Hong Vehicle licence Petrol HKD3,929 to HKD11, ...
ED-IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
ed-revenue
November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...
FIAP meeting summary 20190530_extract
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
msfiap
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
sub_comp
Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...
December-Part2_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...
JudgesReport2001
CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...
ED-ed10
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ETS_Module B
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 pu ...
ETS_Module B
You don't have access right to view the details. Please login.
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
def_tcwg
Our Ref.: C/EC Sent electronically through the IESBA website 18 October 2012 International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...
iasb-ed1
-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...
GPOSAT_2013_EN_extracted
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
update194
i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...
PPHK_HKICMF_Leaflets_Finale
PROGRAMME BRETT DEAN Huntington Eulogy Nicholas Canellakis, Evelyn Chang SCHUMANN Piano Quartet in Eb Major, Op. 47 Kristin Lee, Brian Chen, Nicholas Canellakis, Haochen Zhang E47 CHAUSSON Conc ...
IASB-ED04-bc
Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
ED-IFRS03
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...
December-Part3_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...