1_304
HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...
1_305
1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...
1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
1_500
Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
1_602
Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...
1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
1_603
Liquidation and Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Statement 1.603 Issued September 2005 Revised July 2020 Effective as from 1 August 2020 ...
2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
2002
DateSubject 31 Oct 2002 Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disc ...
2002
DateSubject 31 Oct Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disclosu ...
2002pr16_sharedbased
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.uk Web: www.iasb.org ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...
2003pr04
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.uk Web: www.iasb.org ...
2003pr05
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.uk Web: www.iasb.org ...
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
2004
DateSubject 24 Sep 2004 Comment Letter to IASB on IFRIC Draft Interpretation D9 17 Sep 2004 Comment Letter on IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
2007
DateSubject 30 November 2007 IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities 26 November 2007 IASB Discussion Paper on Preliminary Views on Insurance Contracts 8 November 2007 ...
2007 - 2016
Date Topic Nature of Activity 3 Oct 2016 CFIG Evening Seminar: Shenzhen-Hong Kong Stock Connect (深港通) Seminar 30 Aug 2016 中國企業“走出去”的挑戰與機遇 Seminar 18 Jul 2016 CFIG Forum - Developing Hong Kong to becom ...
200702
Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...
200703
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 March 2007. Members of the Committee pres ...
2007_member_flyer
-1 -R_10/2007 Personal Insurance Programme 2007/2008 The Institute has negotiated with the respective insurers the following insurance plans for members and registered students at very competitive rat ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
2009
DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...
2009
DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...
2009 Update to JD_c
1 2009《联合声明》更新文件(2009 年12 月15日) 1. 香港会计师公会(下称“公会”)代表团于2009年10月13日在北京参加了第三次三方会议(财政部、国际会计准则理事会、公会),是次会议得出的结论如下: 2. 中国企业会计准则与国际财务报告准则趋同的路线图:财政部近日发布了《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。这表明: (a) 财政部计划采用由国际会计准则理事会 ...
2010
DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...
2010
DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...
2010-11-appa
Appendix A Restructuring and Insolvency Faculty Events/Activities for the membership year 2009-2010 Date Topic Speakers 2009 22 Jul Riding out the Storm in Asia: Restructuring & Insolvency Strateg ...
2010_table reserve form
Reservation Form Annual Dinner -9 December 2010 To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 For ...
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
2011
Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...
20110107
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
20110107F
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
20110824
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 24 August 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
20111011-1-order
1 Proceedings No.: D-08-0342H 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 Se ...
20111201-order
1 Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sec ...
20111202-order
1 Proceedings No.: D-10-0492C 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 S ...
20112_MA_Comparison
December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...
20120601
Date 1 June 2012, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Ms. Clara Yu ...
20121011_module_a_part1
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20121016_ModuleD_PartI
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20121018_ModuleC_Part I
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20121024_Module D_PartII
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20121025_ModuleB_PartII
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20121106_ModuleA_PartII
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20121108_ModuleC_PartII
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20121113_ModuleB_Case
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20121119_ModuleA_Case
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20121122_ModuleD_Case
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20121126_ModuleB_Essay
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20121204_ModuleA_Essay
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20121206_ModuleC_Essay
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20122_MA_Comparison
August 2012 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...
2012_Recruitment leaflet
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
20130411_module_a_part1
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20130418_module_d_part1
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...
20130422_module_b_part2
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20130425_module_d_part2
Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...
20130520_module_a_essay
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20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
20132_MA_Comparison
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
20132_MA_Comparison_1
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
20132_MA_Comparison_2
September 2013 1 HKICPA Qualification Programme Module A Learning Pack Overall update: 1. The Foreign Currency Transactions chapter has been moved from Chapter 19 to become Chapter 30. This has result ...
2013_Recruitment leaflet
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
2014 SSG_briefing session
1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2014-2015 Briefing session 賽前簡介會21 October 2014 2 Agenda 議程Objectives and background 目的與背景 ...
20140305_Hong Kong Tax Updates 2013
Date 5 March 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
201405_Yachting Courses
Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...
20141007_MPS_A_S1
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20141008_Marathon Training Courses
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...
20141009_MPS_C_S1
Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...
20141015_MPS_B_S1
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20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
20141021_MPS_A_S2
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20141022_MPS_C_S2
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20141028_MPS_B_S2
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20141104_ETS_A_S3
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20141106_ETS_C_S3
Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...
20141107_ETS_D_S3
Exam Technique Seminar (Dec 2014) Section A (Case Question) Prepared by Angela Nip 2 Friendly Notes on Examination Technique: 1. Read the question carefully It is important to identify the issue or i ...
20141118_ETS_A_S4
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20141127_ETS_D_S4
Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2015
Date of submissions Subject 16 October 2015 SAT consultation on the implementation of Special Tax Adjustments Chinese English 24 August 2015 Inland Revenue (Amendment) (No.3) Bill 2015 3 July 2015 Con ...
2015
Date Topic 5-6 December 2015 青年匯 廣東考察團(惠州市) 1 December 2015 Members' Forum for Young Members 17 November 2015 YMC and MBIG joint seminar: Debunking the myths of China's growth, RMB policy and ...
2015 SSG_briefing session_22 Oct 2015_for Facebook page
1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2015-2016 Briefing session 賽前簡介會22 October 2015 2 Agenda 議程Objectives and background 目的與背景 ...
20150324_Post_Marathon_Drink
4 March 2015 To: CPA Marathon registrants You are cordially invited to join the post-marathon drink where you can mingle with your fellow CPA runners and share your excitement and running experience o ...
20150410_MPSI_A
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20150415_SharingForum_MA
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20150415_SharingForum_MB
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20150415_SharingForum_MC
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20150415_SharingForum_MD
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20150421_MPSI_C
2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...
20150424_MPSI_B
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20150428_MPSII_A
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20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
20150505_MPSII_B
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20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
20150507_ETSI_A
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20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
20150724_sharing session with photographer
Sharing Session with Professional Photographer Due to popular demand, the Photography Interest Group (PoIG) has organised a sharing session on polar scenic photography. Speaker, Mr. Anthony Yau, profe ...
20151008_FE_upload
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20151008_Marathon Training Courses
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...
20151205_Photography Practice Session
Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...
20152H
Library & Study Room opening hours during examination period Examination Period: 17 November 2015 (Tuesday) – 27 December 2015 (Sunday) Library Study Room Monday -Friday 0900 -2200 Saturday 0900 - ...
2015_16_ActivityPlan
HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...
2015chi
準則趨同的更新文件(2015年5月7日) 在前次2014年4月7日的更新文件中,已报告中国财政部(下称〝财政部〞)正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订(相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月,财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用,以确保中国企业会计准则与香港 ...
2015eng
Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...
2016
Date Topic 17 December 2016 / 18 December 2016 Lifestyle series of events: Gingerbread house and cookie making class 3 December 2016 2016 Year End Gathering for Young Members 21 November 2016 Lifestyl ...
2016 winter solstice_HKICPA
定價(HK)限時優惠價(HK)數量(劵)數量(現貨)總額(HK)鴻運年糕106瑤柱蘿蔔糕106臘味芋頭糕106蔗汁馬蹄糕106山芋千絲糕116金絲貢棗糕106原味鮮肉臘腸12條116原味鮮鴨膶腸12條116原味鮮鵝肝腸10條116付款方法:現金(送劵時將總金額交予速遞員)網上信用卡Paypal付款支票-不適用於住宅區抬頭請填寫「金熙貿易有限公司或Gold Hill Trading Limited」 ...
20160224-en
1 Government b Government bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment b udgetudgetudgetudgetudget measures aimmeasures aimmeasures aimmeasures aimme ...
20160320_Bowling Competition
CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...
20160520_Summer League
Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join Bowling Summer League commencing in May till September 2016. You may form your own team or we will help team you u ...
20160716_Level two
Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...
2016chi
準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿,邀請公眾發表意見。我們對徵求意見稿的分析,顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外,財政部現正進行金融工具、租賃和保險合同的準則修訂工作,以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...
2016comp
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
2017
DateTopic 24 November 2017 Jazz night for young members 11 November 2017 Career conference: Young accountants' path x employers' expectations 2 November 2017 Visit to the Hong Kong Internation ...
2017 Feb Promotion for HKICPA_rv
2017 Feb Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 329116 Bernadotte Haut-Médoc 2007 75CL 155 115 --Red Bordeaux 367864 Male ...
20171104_Football Competition
CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...
2017Chi
準則趨同的更新文件(2017年7月3日) 為了推動企業會計準則與國際財務報告準則持續趨同,中國財政部現正進行企業會計準則的修訂工作。在上次更新文件中,已報告財政部就一項新的收入準則發出徵求意見稿,邀請公眾發表意見,以便與國際會計準則理事會的國際財務報告準則第15號《與客戶之間的合同產生的收入》保持一致。2016年,財政部發出以下六份徵求意見稿,邀請公眾發表意見,其中四份與國際會計準則理事會新發佈的 ...
2017compdec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
2017compjun
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...
2017eng
Update on Standard Convergence (3 July 2017) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to keep with its convergence policy with IFRS. As r ...
2018
Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...
2018
Date Topic 4 December 2018 Visit to theDesk – a co-working space 30 November 2018 Visit to Hong Kong International Airport (Re-run) 24 November 2018 Cathay Pacific City Tour and Networking Lunch 22 No ...
2018 Council Co-option and Committee Appointment
Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...
2018 Council Co-option and Committee Appointment
Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...
2018 sponsorship package
IT Conference 2018 Impact of Fintech and Artificial Intelligence to the Accountancy Profession Saturday, 20 October 2018 Ritz Carlton (Ballroom), International Commerce Centre (ICC), 1 Austin Road Wes ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_CaseQ_Chi_Level 1_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第一級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
2018_CaseQ_Chi_Level 2_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第二級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
2018_EGM_Minutes
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2019
Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...
2019
Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...
2019
2019 Date Title Issue no. 2019-12-19 New Council leadership; Season's greetings 772 2019-12-12 Council election results and AGM today; Renew your membership 771 2019-12-06 Professional Development ...
2019
Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...
2019
Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...
2019
Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...
2021
Date Subject 24 March 2021 IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 Comment letters received Meeting summary 24 February 2021 IASB Exposure ...
2021
Date Subject 16 November 2021 Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) Comment letters received 27 September 2021 IASB Exposure Draft ED/202 ...
2022
Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...
2022
ESG news and developments Date Title 22 December 2022 FSDC report on the State of ESG in Hong Kong 20 December 2022 Cross-Agency Steering Group announces collaboration with CDP to enhance data availab ...
2023
ESG news and developments Date Title 21 December 2023 IFRS December 2023 monthly news summary 13-14 December 2023 ISSB update December 2023 1 December 2023 IFRS Knowledge hub November 2023 Green finan ...
2023
Date of submissions Subject 29 September 2023 Consultation on the introduction of patent box tax incentive in Hong Kong 6 June 2023 Consultation on refinements to Hong Kong’s Foreign-sourced Income Ex ...
2023
Date Topic Nature of Activity 13 December 2023 Joint professional Christmas party Leisure event 8 December 2023 A Day with Food Angel 惜食體驗日 Leisure event Available period: 8 January 2024 - 15 January ...
2024香港總商會新春晚宴 (HKGCC Chinese New Year Dinner 29 Feb 24)
2024香港總商會新春晚宴 (HKGCC Chinese New Year Dinner 29 Feb 24)
21
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
210_el
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
211002
BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...
213
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 22 May 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...
215
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
2150
1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
227
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
228
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 22 March 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
24
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
24092005
Dear Accountant Ambassador, Green Leaders ProgrammeGreen Partnership Seminar on Environmental Auditing In collaboration with the Environmental Protection Department (EPD), the Environmental Protection ...
244
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 26 July 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
24jan2014m-a
1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...
24jan2014m-a
SCHEDULE[Rule 4(e)]Corporate Practices(Model Memorandum and Articles of Association)The enclosed Model Memorandum and Articles of Association comprising the following titles have been drawn up by the ...
25
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
25-10-13_ModuleB Part 2
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26
1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
279_Budget_prposal_07-08_1218b
The Dream Ticket: Competitiveness and Stability – Strengthening Hong Kong’s Competitive Edge and Enhancing Stability Budget Proposals 2007 -081 Composition of the HKICPA Taxation Committee 2006 Chairm ...
28
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
281003_eng
A Joint Publication of Hong Kong Ethics Development Centre & Hong Kong Society of Accountants iThis title is jointly published by the Hong Kong Society of Accountants (HKSA) and the Hong Kong Ethi ...
28_11_2013_ModuleA_Case
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29_10_2013_Module A2_1
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2_12_2013_ModuleA_Essay
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3-iphone-form
上台優惠條款及細則Terms and Conditions ‧ 除非另有註明,月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則,詳情未能盡錄,請向3 職員查詢。The offers a ...
3-smartphone-form
上台優惠條款及細則Terms and Conditions ‧ 除非另有註明,月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則,詳情未能盡錄,請向3 職員查詢。The offers a ...
303-404
HKICPA Member (HKICPA # ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Tai Wai Tokuawan ...
333
1 Minutes of the rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 April 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
33rd_AGM_Booklet
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...
34th_AGM_Booklet
06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...
352
1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...