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 ...
2022
Comment letters Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exp ...
2020
Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...
2020
Publications Publications Item Date of Issue Category Title -7 December Auditing and Assurance A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting 2020-6 2 ...
2021
Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...
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
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
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. ...
Easy Store_Oct _ Dec 2022
2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...
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
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
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
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
Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...
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
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
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
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
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
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
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
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
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
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
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
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
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 ...
hkas40
Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
HKAS 1_2023
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 ...
HKAS 32_2023
HKAS 32 Revised July 2019August 2022 Financial Instruments: Presentation Hong Kong Accounting Standard 32 This standard has incorporated the consequential amendments arising from other standards, whic ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 This standard has incorporated the consequential amendments arising from other standards, ...
Financial Reporting - commonly asked technical questions
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 This standard has incorporated the conseq ...
HKAS 16_2023
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 This standard has incorporated the consequential amendments arising from other standards, which ...
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 20202022 This standard has incorporated the consequential amendments arising from other standards, which will be effective on ...
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 This standard has incorporated the amendments arising from Definiti ...
HKAS 7_2023
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 ...
HKAS 34_2023
Interim Financial Reporting Interim Financial Reporting Interim Financial Reporting Interim Financial Reporting Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2020 ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 This standard has incorporated the consequential amendments arising from other standards, which will be effe ...
911r8_InfoSheet_Aug_2022_SC
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八月資料便覽 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; ( ...
911r8_InfoSheet_Aug_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 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年八月 ...
911r8_InfoSheet_Aug_2022_EN
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 ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 This standard has incorporated the consequential amendments arising ...
HKAS 40_2023
Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 This standard has incorporated the consequential amendments arising from other standards, which will be effective ...
HKFRS 1_2023
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 This standard has incorporated the consequential amendm ...
HKAS 38_2023
Intangible Assets Intangible Assets Intangible Assets Intangible Assets Intangible AssetsIntangible Assets Hong Kong AccHong Kong Acc Hong Kong AccHong Kong AccHong Kong AccHong Kong Accounting Standa ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
Disciplinary proceedings in progress as at 31 August 2022
892 Disciplinary proceedings in progress as at 31 August 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...
hkfrs4
Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
hkfrs13
Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...
hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
hkas41
Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...
hkifricint 12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...
cic
Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ordinance (Cap. 112) 1 Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Reven ...
r851
Reporting on the Annual Financial Reports of Non-governmental Organisations Practice Note 851 (Revised) PN 851 (Revised) Issued September 2022 Effective for reporting periods ending on or after 31 Mar ...
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 ...
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 ...
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 ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 20202022 The Basis for Conclusions of this standard has incorporated the consequential amendments arising ...
HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
HKIFRICInt 222023
HK(IFRIC)-Int 22 Revised August 20202022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration The Basis for Conclusions of this standard has incorporated the consequenti ...
HKFRS PS2_2023
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019August 2022 This standard has incorporated the consequential amendments arising from other sta ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 This standard has incorporated the consequential amendments arising from o ...
pn851ff
11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...
636th_220719
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634th_220524
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Global Call - CPA membership Current Offer
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/9/2022 11/F, Li Po Chun Chambers, No. 189 Des Voeu ...
FCP flyer
Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...
EC20220615251
1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
637th_220822
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pdf_700260
Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...
911r9_InfoSheet_Sep_2022_EN
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 ...
911r9_InfoSheet_Sep_2022_SC
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九月資料便覽 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; ( ...
911r9_InfoSheet_Sep_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 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年九月 ...
smefrf1221
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...
hkfrs16
HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...
hkas39
Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
hkas23revised
BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...
hkas21
HKAS 21 Revised August 2020September 2022 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES Copyright 2 HKAS 21 (2022) ...
hkas02
Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...
hkfrs1revised
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...
update279
i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...
1892_CC2022_HK_booklet
Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...
HKICPA Annual Report 2022 Chi
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update 282
i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...
HKICPA Annual Report 2022 Eng
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User Guide for the e-AGM Platform_Final
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
User Guide for the e-AGM Platform_old
1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...
AASC20221122
1 Minutes of the 404thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 22 November 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
HKICPA Business Case Competition 2021 - HK Sub_degree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
HKABE_2017-18_ Paper 2B
Paper 2B – Business Management Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUS ...
HKABE_2017-18_ Paper 2A
Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...
HKABE_2017-18_ Paper 1
Paper 1 BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS & HONG KONG ASSOCIATION FOR BUSINESS EDUCATION HONG KONG DI ...
BAFS-2B Pre-exam Techniques
Business, Accounting and Financial Studies Pre-examination Technique Seminar on Paper 2B 2-12-2018 Jointly held by HKICPA & HKABE Business, Accounting and Financial Studies Elective Part –Paper 2B ...
Mod 6-ACC-STD_Dec 2020
Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...