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.

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Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 )

 

 

Letter Organisation / Submitter Date Received
CL1: Financial Services and The Treasury Bureau 15 August 2016
CL2: The Law Society of Hong Kong 19 August 2016
CL3: Official Receiver's Office 22 September 2016
CL4: China Resources Enterprise, Limited 1 December 2016
CL5: KPMG 2 December 2016
CL6: PwC 2 December 2016
CL7: The DTC Association 2 December 2016
CL8: Deloitte 12 December 2016
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