• In light of the recent situation in Hong Kong, please login to the QP Learning Centre to check the noticeboard for the special arrangements for QP Workshops.

  • In considering the unforeseen circumstances in Hong Kong and safety issues these entail, the Institute has decided to call off the Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 which was scheduled to be held on 27-28 October 2019 at the Kowloon Shangri-la Hotel. We are closely monitoring and reviewing the situation and any further announcements about rescheduling the Conference will be made in due course.
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Technical Enquiry

Enquirers are advised to read the HKICPA Staff Policy on Handling Members' Technical Queries before submitting their technical queries. Submission of an incomplete form will not receive a response.

* Required fields

I. Contact Details

II. Technical Enquiry

Discipline *


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

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:


I acknowledge the response to my technical enquiry is being handled by the staff of Hong Kong Institute of CPAs under the Staff Policy on Handling Members' Technical Enquiries (the "Policy") *


I understand and accept, in accordance with the Policy, the nature of HKICPA's reply does not constitute any advice, guidance, or opinion on the matter; that the reply will primarily be limited to providing information as to the relevant sources of reference; and that I agree to the disclaimers in respect of the response as set out in paragraph 10 of the Policy. I also accept that the HKICPA does not have all facts and circumstances to provide a complete response to my enquiry and I am therefore fully responsible for analysing the references provided to my case or enquiry and for making my own final conclusions.*


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