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Issue No. 126 (January 2021)

CPA Insights

Time for tea

Calvin Tse, Chief Executive Officer of Kam Kee Holdings Limited, based around the much loved cha chaan teng brand of the same time. But to get there, he first worked as a CPA – and says that the skills he acquired have been vital to his entrepreneurial journey.

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Tech Source

Hong Kong revises DIPN on APAs to help manage tax uncertainties

The Departmental Interpretation and Practice Notes (DIPN) No. 48 Advance Pricing Arrangement (APA) issued in 2012 has been revised (revised DIPN 48) to provide more guidance for taxpayers on the procedures and requirements to pursue APAs. In this article, Cecilia Lee, Transfer Pricing Leader, Wengee Poon, Transfer Pricing Partner, and Tiffany Wu, Transfer Pricing Partner at PwC Hong Kong discuss key changes and aspects of the revised DIPN 48.

This article is reprinted from A-Plus August 2020

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Student Matters

Studentship renewal

The 2021 studentship renewal notification was sent by email on 16 December 2020. To renew your studentship, simply pay the annual fee on or before 31 January 2021. Timely renewal of your studentship will ensure that there is no lapse of your status with the Institute.

Practical experience

We welcome 15 authorized employers and 37 authorized supervisors to the Institute's practical experience framework. For students who have already completed the QP with sufficient practical experience for membership admission, please submit your membership applications on or before 15 March 2021.

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Event Highlights

New President and Council

The Hong Kong Institute of Certified Public Accountants elected Raymond Cheng as President, and Rosalind Suk Yee Lee and Li Kin Hang as Vice Presidents for 2021 after its 48th annual general meeting.

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Disclaimer: Some sections contain information from outside sources. We endeavour to link to reputable sources but the Institute is not responsible for the accuracy of the content and the content does not necessarily represent the views of the Institute.

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