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ModulePreparation Seminarson QP Professional Modules (December 2021 Session)

Enrolment fee: HK$100 per seminar

Language: English

Seminar time: 7:00 p.m. to 10:00 p.m.

Format: Live webinar (An email will be sent to you when your registration is accepted, which will include login ID and password for the webinar. You can access the webinar by tablet, smart phone or PC)

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2021 session. The

MPS aim at helping you to reinforce the understanding on major or difficult topics.

Details of the upcoming seminars are provided as below:

Seminar & speakers Date Enrolment deadline

4 working days before the date of seminars

Part I

4 October 2021(Monday)

Ms. Phei Koid, Fellow of ICAEW, BSc (Econ)Founder and Managing Director of CorePhei has many years of teaching experience in Module A / Module 11, Module C / Module 13 and the Final Exam. Phei is a Chartered Accountant from the UK and worked for a Big 4 firm in London and in Hong Kong. Phei used to carry out in house IFRS training for a Big 4 firm in Hong Kong and many of its Mainland China offices.

5 October 2021(Tuesday)

Mr. Kin W. Chan, Kaplan Financial (HK) LimitedKin is a former Module B Workshop Facilitator and Module B and Final Examination Marker. Before joining Kaplan, Kin has solid experience in Investment Bank and Private Equity Fund.

Module 12 – Business Finance• Short-Term and Medium-Term Financial Management (Ch. 5)• Long-Term Financial Management (Ch. 7)• Financial Reconstruction (Ch. 12)• Business Failures (Ch. 13)

Module 11 – Financial ReportingImpairment of assets• Recognition and measurement requirements• Highlight the treatments for different kind of assets subject to impairment test.• Cash generating units as well as allocation of goodwill to CGU and corresponding

impairmentEmployee Benefits• Basic knowledge on employee benefits • Recognition criteria and measurement of employee benefits, including termination

benefits • Account for defined contribution plans and defined benefit plans • Disclosure requirementsShare-based payment• Basic knowledge • Share-based payment with difference vesting condition and vesting period• Share option issued by Holding for subsidiaries’ employee

Details of the upcoming seminars are provided as below:

Seminar & speakers Date Enrolment deadline

4 working days before the date of seminars

Part I

19 October 2021(Tuesday)

Module 13 – Business Assurance• Identifying and assessing the risks of material misstatement at financial statement

and assertion level (HKSA 315 (Revised 2019))• Responses to assessed risks (HKSA 330)• Information Technology (Ch. 13) – IT General Controls and Application Controls

15 October 2021(Friday)

Dr. Fiona Lam, FCPA (Practising), FCA (UK), FCCA, FAIASenior Partner at H H Lam & Co CPA LimitedPrincipal Lecturer at Treasure Step LimitedFiona has been working in the audit field for over 20 years and is now a Senior Partner of a local medium sized firm in Hong Kong. She started CPA professional training since 2003, specialising in teaching auditing and taxation papers for both QP Module and FE. She was the founder of two professional training companies and is a popular speaker for different accountancy professional institutes. Fiona is also a writer for professional materials for international publisher.

Module 14 – Taxation• Specific deduction items under Profits Tax (Ch. 3)• Ascertainment of property tax liability (Ch. 5)• Profits tax liabilities for cross-border transactions (Ch. 8)• Double taxation arrangement between Hong Kong and Mainland China (Ch. 10)• Transfer pricing (Ch. 11)

Ms. Polly Lo, Kaplan Financial (HK) LimitedPolly primarily worked in a Big 4 firm in Hong Kong, providing external audit assurance service to local listed companies in retail, manufacturing and telecommunication business sectors. She joined Kaplan bringing practical experience gained in teaching undergraduate accounting subjects in Hong Kong and Sydney.

Mr. Ted Chan, Arrow Professional Training LimitedTed has been teaching QP since 2009 and in a university in Hong Kong since 2017. He graduated from the Chinese University of Hong Kong and started his career as an auditor in a Big 4 firm. He is an FCPA and CFA.

Mr. Kin W. Chan, Kaplan Financial (HK) LimitedKin is a former Module B Workshop Facilitator and Module B and Final Examination Marker. Before joining Kaplan, Kin has solid experience in Investment Bank and Private Equity Fund.

Module 12 – Business Finance• Implementing and Monitoring Business Strategy (Ch. 1) • Performance Measurement (Ch. 8)• Risk Management (Ch. 9)

Details of the upcoming seminars are provided as below:

Seminar & speakers Date Enrolment deadline

4 working days before the date of seminars

Part II

Dr. Fiona Lam, FCPA (Practising), FCA (UK), FCCA, FAIASenior Partner at H H Lam & Co CPA LimitedPrincipal Lecturer at Treasure Step LimitedFiona has been working in the audit field for over 20 years and is now a Senior Partner of a local medium sized firm in Hong Kong. She started CPA professional training since 2003, specialising in teaching auditing and taxation papers for both QP Module and FE. She was the founder of two professional training companies and is a popular speaker for different accountancy professional institutes. Fiona is also a writer for professional materials for international publisher.

Module 13 – Business Assurance• HKSA 450 Evaluation of Misstatements identified during the Audit • HKSA 701 Communicating Key Audit Matters in the Independent Auditor's Report• Group Audits (Ch.11)

11 October 2021(Monday)

12 October 2021(Tuesday)

22 October 2021(Friday)

Module 11 – Financial ReportingFinancial Instruments • Principles for classification of financial assets, financial liabilities, equity

instruments and hedging instruments• Recognition / de-recognition requirements • Initial recognition, subsequent measurement as well as the treatment on maturity,

if applicable. Cover measurement and recognition of credit losses in relation to financial

assets. Cover the accounting for qualifying hedging relationships.

Integrated and ESG Reporting• Importance of business sustainability and reporting• Development of integrated reporting and sustainability reporting in Hong Kong Cover the HKEx’s ESG Reporting guide and Hong Kong Companies Ordinance

Disclaimer:

1. All topics covered in the MPS are published in the new QP Learning Packs.

2. Speakers who deliver the seminars are not involved in the QP examination setting process.

3. The MPS are not to give candidates any tips on the coming module examinations.

4. The video archives will be available on new QP Learning Centre about two weeks after the date of seminar.

Register Now!

Please login the HKICPA Event App or visit our website for more details and enrolment.

Enrolment Acceptance is on a first-come-first-served basis. Successful applicants will receive an email confirmation.

Enquiry Hotline : 2287 7283 / 2287 7529

Details of the upcoming seminars are provided as below:

Seminar & speakers Date Enrolment deadline

4 working days before the date of seminars

Part II

21 October 2021(Thursday)

Module 14 – Taxation• Computation of depreciation allowance, IBA and CBA (Ch. 3)• Source of employment income (Ch. 4)• Ascertainment of salaries tax liability (Ch. 4)• Stamp duty exemptions and reliefs (Ch. 7)• Corporate Income Tax and Individual Income Tax of China tax (Ch. 9)

Mr. Patrick Ho, Arrow Professional Training LimitedPatrick is currently a Principal Lecturer in Taxation with Arrow Professional Training Limited. He has been a star lecturer for HKICPA QP Tax since 2003. He was formerly an Associate Professor and Visiting Professor in Hong Kong Baptist University and Adjunct Professor in City University of Hong Kong. He was the assessor and examiner of taxation subject for various professional accounting bodies for about 20 years. Patrick is the co-author of “Hong Kong Taxation and Tax Planning” with 20th edition published in June 2021.