hksa250rev1
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulati ...
r850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
28pn900rev19
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 ...
01_14
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
pn820_20
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...
15sa50022
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
hksa26015
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021 Communication with Those Charged with Governance Hong Kong ...
11sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
rt_issa5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
01_10
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
01_09
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
ed_issa5
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
rt_issa5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
01_08
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
ed_issa5
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
01_07
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
COVID-19 Pandemic Survey for PAIBs
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
hksa24016
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Audi ...
01_06
Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...
hksa31516
Identifying and Identifying and Identifying and Identifying and Identifying and Identifying and Assessing the Assessing the Assessing the Assessing the Risks of Material Misstatement Risks of Material ...
Analyst Programmer IT 12 months 24 Sep 2020
Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...
sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
Register as a CPA
What is aptitude test Who is required to take this test Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member if he or she ...
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 ...
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 ...
2022
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 Exposure Draft ED/2 ...
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 ...
ed_renewe
Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...
911r5_InfoSheet_May 24_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 ...
2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
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 ...
LexisNexis_HKICPA Flyer_til Dec 2024
ENJOY 15% OFFExclusive discount onselected titles for HKICPAmembersTo order, please fill out the order form below and send it to hestia.kwan@lexisnexis.comHong Kong Personal InsolvencyManual -Third Ed ...
HKAA_NewMemForm_HKICPA
Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...
HKAA_Member guideline_1121
香港汽車會香港汽車會香港汽車會會員服務會員服務HKAA HKAA HKAA Members mbers mbers mbers mbers ServiceService Service Service *須根據香港汽車會所訂規章提供,細則另有參考。本提供,細則另有參考。本會有權隨時修改服務條款及細則,無須另行通知。權隨時修改服務條款及細則,無須另行通知。權隨時修改服務條款及細則,無須另行通知。如有 ...
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
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BOCLIFE offer til Mar 2024
23-24會計師公會會員資訊Mani Man9606 9962Tracy Wong9815 3274首年折扣75折,即慳15,000中銀扣稅年金
Easy Store_Product List_till Sep
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
Easy Store_Product List till Dec
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
Easy Store Offer Oct - Dec 2023
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022
Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...