Upcoming HKICPA CPD Courses for December 2025

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The following HKICPA-accredited CPD courses and events take place in December 2025. They are listed below in chronological order.
1) Regulatory and Compliance Series for Listed Issuers: Legal and Regulatory Updates (2)
CPD Hours: 2 - Language: Cantonese - Code: EWEB25120101
Date and Time(s): Monday, 1 December 2025 (7:00 pm - 9:00 pm)
Location: Live Webinar
Fee: HK$160 for students/IA/HKICPA members; HK$360 for non-members
Enrolment Deadline: 29 November 2025
Information: This webinar will cover selected legal and regulatory updates for the six-month period from June 2025 to November 2025. Topics include SFC's consultations, guidance, enforcement actions (court judgments), changes in relevant legislations, HKEX's market consultations and conclusions, changes to the Listing Rules, guidance and practices, disciplinary cases and relevant market transactions
2) CFIG seminar: Launch of the Uncertificated Securities Market in Hong Kong
CPD Hours: 1 - Language: English - Code: SCPD25120201
Date and Time(s): Tuesday, 2 December 2025 (1:00 pm - 2:00 pm)
Location: 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Fee: HK$270 for students/IA/HKICPA/IFAC members; HK$430 for non-members
Enrolment Deadline: 27 November 2025 (online)
Information: In this seminar, the speaker will present an overview of the USM regime, including its concept and development history, effects on different stakeholders, operating mechanisms, transition period and other key points to note.
3) Entities Listing on HKEX Series – Session 11: Latest Update on Hong Kong IPO Market and Listing Requirements for Special Technology Companies
CPD Hours: 2 - Language: Cantonese - Code: EWEB25120301
Date and Time(s): Wednesday, 3 December 2025 (7:00 pm - 9:00 pm)
Location: Live Webinar
Fee: HK$160 for students/IA/HKICPA members; HK$360 for non-members
Enrolment Deadline: 1 December 2025
Information: This webinar will focus on the latest update on the Hong Kong IPO market, and the listing requirements for special technology companies under chapter 18C of the Hong Kong Listing Rules.
4) HKFRS 18 in Focus: What insurers and other financial institutions need to know
CPD Hours: 1.5 - Language: English - Code: EWEB25120401
Date and Time(s): Thursday, 4 December 2025 (12:30 pm - 2:00 pm)
Location: Live Webinar
Fee: HK$270 for students/IA/HKICPA members; HK$490 for non-members
Enrolment Deadline: 27 November 2025
Information: This webinar is a follow-up to the 27 October webinar on financial reporting reminders for the 2025 year-end close, offering a deeper dive into practical implications of the HKFRS 18 standard for insurers and other financial institutions.
5) Business Valuation Programme - Enabler (December 2025 intake)
CPD Hours: 14 - Language: English - Code: COUR251208L01
Date and Time(s): Monday, 8 December 2025 - 22 January 2026
Location: On demand online courses
Fee: HK$6,000 for HKICPA/IA members; HK$9,000 for non-members
Enrolment Deadline: 7 December 2025
Information: The programme provides participants with a foundational understanding of valuation, along with insights into the valuation of various asset types. It also covers commonly used valuation techniques for transaction purposes and fair value measurement requirements for financial reporting.
6) Accounting and auditing considerations for digital assets
CPD Hours: 1.5 - Language: Cantonese - Code: EWEB25121002
Date and Time(s): Wednesday, 10 December 2025 (6:30 pm - 8:00 pm)
Location: Live Webinar
Fee: HK$270 for students/IA/HKICPA members; HK$490 for non-members
Enrolment Deadline: 3 December 2025
Information: Explore key accounting and auditing considerations for digital assets. Learn how entities should classify, measure and disclose these assets, and understand the audit risks and evidence challenges that may arise.
7) Entities Listing on HKEX Series – Session 12: IPO Readiness: ESG Issues Related to Taking a Company Public
CPD Hours: 2 - Language: Cantonese - Code: EWEB25121001
Date and Time(s): Wednesday, 10 December 2025 (7:00 pm - 9:00 pm)
Location: Live Webinar
Fee: HK$160 for students/IA/HKICPA members; HK$360 for non-members
Enrolment Deadline: 3 November 2025
Information: This webinar will focus on ESG in relating to listing on HKEX. Topics include ESG preparation and disclosure during Pre-IPO and IPR vesting, Common queries from regulators during Pre-IPO and IPR vesting, and ESG ratings overview.
8) VUCA時代企業估值解讀
CPD Hours: 1.5 - Language: Mandarin - Code: EWEB25121101
Date and Time(s): Thursday, 11 December 2025 (3:30 pm - 5:00 pm)
Location: Live Webinar
Fee: HK$170 for students/IA/HKICPA members; HK$382 for non-members
Enrolment Deadline: 9 December 2025
9) Auditing Accounting Estimates and Related Disclosures
CPD Hours: 1.5 - Language: Cantonese - Code: EWEB25121201
Date and Time(s): Friday, 12 December 2025 (7:00 pm - 9:00 pm)
Location: Live Webinar
Fee: HK$270 for students/IA/HKICPA members; HK$490 for non-members
Enrolment Deadline: 5 December 2025
Information: The webinar will provide a refresher on the key requirements of HKSA 540 (Revised), key aspects of the standard, with practical illustrations focusing on impairment of non-current assets and expected credit loss calculations based on examples developed by the International Auditing and Assurance Standards Board (IAASB); and insights from recent inspections by the AFRC, highlighting best practices for planning and performing audit procedures related to accounting estimates and common pitfalls to avoid, ensuring compliance with HKSA 540 (Revised) and robust audit quality.
10) HKICPA Audit Practice Manual (2024 edition) – Application Workshop
CPD Hours: 3.5 - Language: Cantonese - Code: WSHP25121801
Date and Time(s): Thursday, 18 December 2025 (9:00 am - 12:30 pm)
Location: 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
Fee: HK$675 for students/IA/HKICPA members; HK$1,050 for non-members
Enrolment Deadline: 11 December 2025
Information: This workshop will guide participants step-by-step through the use of the APM 2024, from audit planning through to completion. The speaker will demonstrate the manual’s methodology for performing an audit of financial statements, highlight the application of selected audit programmes, and explain how these materials address specific HKSA requirements.
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