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Issue No. 123 (April 2020) |
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Cancellation of the June 2020 examination session |
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The Hong Kong Institute of Certified Public Accountants announced on 9 April that the June 2020 examination session has been cancelled. This covers all professional examinations, namely the Qualification Programme, Practising Certificate Examinations, and the Aptitude Tests. The decision was taken after actively monitoring developments, paying particular attention to the health and well-being of our students and the community at large. We are also aware of the business conditions in our member firms and their workloads. The next examination session will be December 2020. Further details will be announced closer to the start of the enrolment period. |
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CPA Insights |
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Technology transfer
Lawrence Li, Vertical Planning & Projects Manager at Klook, explains how the QP's comprehensive training equipped him with the ability to apply a broad range of practical knowledge to his work. He also discusses how he uses his CPA background to navigate the dynamic world of technology start-ups. more |
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Tech Source |
■ Inland Revenue Department interpretations of Hong Kong’s transfer pricing regime
The Inland Revenue Department issued Departmental Interpretation and Practice Notes (DIPNs) 58-60 in July 2019 setting out the interpretation and practical application of the provisions in the Transfer Pricing (TP) Ordinance - a milestone in the Hong Kong tax regime. In this article, Cecilia Lee, Transfer Pricing Leader, Wengee Poon and Tiffany Wu, Transfer Pricing Partners at PwC Hong Kong tell about how the TP ordinance codifies the arm’s length principle of TP into the Inland Revenue Ordinance through two rules and documentation requirements. (The article is from A Plus August 2019) more
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Student matters |
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Top students and QP graduates of the December 2019 session
Congratulations to the 574 QP candidates who successfully completed the QP and the 8 top students of the December 2019 Session. more |
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Practical experience
We welcome 20 authorized employers and 28 authorized supervisors to the Institute's practical experience scheme. For students who have already completed the QP and who have sufficient practical experience for membership admission, please submit your membership applications on or before 18 May. more |
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Highlights |
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Updates on the Institute's activities
In view of the latest situation of COVID-19, the Institute’s library facilities have been closed, and the services hours of the counter on the 27th floor adjusted to 11:00 a.m. to 3:00 p.m. from Monday to Friday and on Saturday from 9:00 a.m. to 12:00 noon. Face-to-face continuing professional development events are replaced by webinars, while sports and recreation activities are cancelled until further notice. Visit the COVID-19 – CPA Information Centre for the latest updates from the Institute and other bodies. |
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