Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Technical Enquiry

Enquirers must read the Staff Policy on Handling Stakeholders’ Technical Enquiries before submitting technical enquiries. Submission of an incomplete form will not receive a response.

 

If stakeholders consider there are deficiencies in certain Professional Pronouncements that give rise to the ambiguities or difficulties in the application of Professional Pronouncements, the issue, sufficient background and suggestions should be directed to the Director, Standard Setting of the HKICPA, at hkicpa@hkicpa.org.hk with the subject heading “Standard Deficiencies”. These suggestions will be referred to the relevant standard-setting committees for consideration.

* Required fields

I. Contact Details

II. Technical Enquiry

Discipline *

Background:

1 Have others been, or are likely to be, consulted in respect of the technical enquiries? *

2 In what capacity are you corresponding with the HKICPA to address your technical enquiry? *

3 Is the matter referred to in the correspondence currently, or potentially, the subject of a complaint to be furnished to the Institute and/or other litigation? *

Technical enquiry information:

4 What is the subject (indicate the applicable standards) *

5 Briefly state your question (maximum 1000 characters) *

6 State your full analysis, including references to standards or other publications to support your analysis (maximum 4000 characters) *

7 Based on your analysis, state your preliminary conclusion (maximum 1000 characters) *

III. Acknowledgement & Declaration:*

Yes. I have read the Staff Policy on Handling Stakeholders' Technical Enquiries and agree to the limitations and disclaimer set out in the Policy, in particular, that:

  • the response represents the staff’s personal comments only, and are not an official interpretation of the HKICPA Professional Pronouncements, nor does it represent the official views of the HKICPA Council, standard setting committees, or other staff members;
  • the staff does not have all facts and circumstances to provide a complete response to my enquiry;
  • the response will be limited to providing information as to the relevant sources of reference;
  • reliance on the staff member’s response is entirely at my own risk; and
  • I am responsible for analysing the references provided on my enquiry and for making my own final conclusions.

 

 

 

 

 

Yes. HKICPA staff do not respond to the following requests:

  • Providing advice on fact-specific, complex and/or entity-specific questions;
  • Suggesting the appropriate accounting or audit opinion to be given;
  • Acting as an arbitrator regarding any issue or dispute; and
  • Assisting in research for student assignments.

Personal Data: All information provided in this form will only be used by the Institute or its agent for the purposes of verifying your identity in handing a technical query. Although you are not obliged to provide the data sought by this form, failing to do so may result in an inability for us to respond to your query. Collected data will only be used for this specific identification purpose. By completing the form you agree that the staff of the Institute or its agent may use your personal data for the purposes specified above. The detailed privacy policy of the Institute is available at www.hkicpa.org.hk.

 

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