230
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 June 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
Update No 230
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HKSA 230 Audit Documentation
2022 HKSA230 240129063722 a840352330144a3b8b627af080b1d136_20240129143721 240129063722-7a89712f714349e2904ca9aee60d802c 7a89712f714349e2904ca9aee60d802c 37530941/97959158 97959158 HKSA 230 Audit Docum ...
HKSA 230 (Revised) Audit Documentation
7a89712f714349e2904ca9aee60d802c 240129063722 240129063722-7a89712f714349e2904ca9aee60d802c 3094hksa230 97959158 x HKSA 230 (Revised) Audit Documentation
Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM DYNASTY CANTONESE DELIGHTS -TAKE ...
update026
Update No. 26 (Issued February 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Replace contents pages i, ii and iii with revised contents pages i, ii and ...
HKICPASubmissionEDISA230
26 May 2005 By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Av ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
sas230
SAS 230 (January 97) 1 STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION (Issued January 1997; revised February 2006) Contents Paragraphs Introduction 1 -4 Purpose, form and content of working papers ...
clubpalette_201201
Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...
W090718
Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Auditing Standards (Progr ...
hksa230cfd
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
23022
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...
reminder_auditors2006
Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...
reminder_auditors2006
Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...
pr-20171012-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
IC22Q_DC order_29 Aug 2019_Redacted
. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...
order-reason-1029
Proceedings No.: D-11-0615C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of COMPLAINANT Cert ...
pr-20170605_en
1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
0306-1
Proceedings No: D-05-AZKP IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Council of the Hong Kong Institute of Ce ...
Auszekung
Proceedings No: D-05-AZKP IN THE MATTER OF complaint made under section 34(1 )(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute of ...
cef131111
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...
D-11-0558F
Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary ...
order-reasons-0410
Proceedings No.: D-11-0558F IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...
order-albert-lam
1 Proceedings No.: D-11-0558F IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinar ...
out_sep
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_aug
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
jul_dance_out
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_jun
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_may
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_apr
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_mar
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_feb
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...
out_jan
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...
out_dec
Dance class with overseas teachers In collaboration with Dance Concept Studio, we have organized small group lessons taught by overseas professionals in its 3,000 sq. ft. studio in Wanchai for those w ...
Nov05
Auditing and Assurance Standards Committee Meeting Summary – November 2005 The Auditing and Assurance Standards Committee (Committee) met on 29 November 2005. Members present at the meeting were: Carl ...
Oct05
Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...
update309
i Update No. 309 (Issued 6 June 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content pages Sec ...
update 296
i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...
Prospective CPA - Adv info
P:\E&T\Aoet(TC)\E-newsletter\Advertisement\Prospective CPA -Adv info.doc Prospective CPA advertising rate card Publication: Prospective CPA (e-newsletter to QP students and graduates) Publisher: H ...
PR_20180824_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a firm (HONG KONG, 24 August 2018) ...
comparison_table
1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 April 2007 IAASB Hong Kong (New) Title Hong Kong (Old) Title International Preface HK Preface Prefa ...
Comparison Table of HKASs and IASs (June 06)
Comparison Table of HKASs and IASs (June 06) Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 June 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Ti ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
reasons-order-1028p
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
reasons-order-1028r
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
June03
1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee meeting summary – June 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 17 June 2003. Memb ...
comparison_table(Oct)
comparison_table(Oct) 1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 31 October 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Title International ...
DC order_1138P_edited
IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...
dp_investment
INTERNATIONAL VALUATION STANDARDS COUNCIL Investment Property Discussion Paper Comments on this Discussion Paper are invited before 1 March 2013. All replies may be put on public record unless confide ...
FCPD17062601_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
PPT_170626_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
order-1121P
1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...
order-1121
Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...
PR_20180824_TC
1 香港會計師公會對一名會計師、一名執業會計師及一間會計師事務所作出紀律處分(香港,二零一八年八月二十四日)香港會計師公會轄下一紀律委員會,於二零一八年七月十八日就會計師郭智達先生(會員編號:F00769)、執業會計師黃錦文先生(會員編號:F01750)及安永會計師事務所(「安永」,事務所編號:0422)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出譴責。此外,紀律委員會命令郭 ...
out_nov
Intermediate/Advance Dance Class To cater for those who wish to sharpen their dancing skills, we have organized small group lessons taught by overseas professionals in a proper studio (3,000 sq. ft.) ...
1268F_DC order_5 Nov 2018
IN T}us MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33( ...
160316
Lunch seminar with The Hon Mr Justice Harris About the topic The Restructuring and Insolvency Faculty (RIF) is pleased to announce that The Hon Mr Justice Harris will be speaking at this lunch seminar ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
140917
China Economic Outlook About the topic At this seminar, Banny Lam, Managing Director -Agricultural Bank of China International Securities will speak on: China economic outlook – can China achieve the ...
CDR-W090718-2_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
CDR-W090718-1_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
Flyer.130502-final
To enroll please complete the attached application form and return it, together with the payment, to the Institute by fax or post before 22 April 2013. Acceptance is on a first-come-first-served basis ...
Circuar_SGIG120329
Sing Together Night The Singing Interest Group (SgIG) has organised a karaoke evening for members who would like to spend a relaxing and fun-filled evening with their fellow members and friends. Detai ...
cfig100929
Corporate Finance Interest Group (CFIG) lunch seminar – Listing on the Hong Kong Stock Exchange: Initial Public Offerings (IPOs) and Reverse Takeovers About the topic Methods for listing a business on ...
techwatch3
1 Update on Hong Kong Statements of Auditing Standards (HKSASs)/Hong Kong Standards on Assurance Engagements (HKSAEs)1 Vs International Standards on Auditing (ISAs)2 Title Title Remarks --Preface to I ...
PR_20200612_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 12 June 2020) On 25 April 2020, a Disciplinary Committee of the Hon ...
DC order_ D-15-1100H_11 Jul 2017_edited
IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...
techwatch52
Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...
techwatch52
Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...
IC13_14_15Q_20July2018_edited
IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...
DC order_1121H_9June2017_edited
. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...
choice of interest
To: Members, Singing Interest Group Dear Members, Thank you for joining the newly formed Singing Interest Group (SgIG). As we have two streams within the SgIG managed by two co-convenors, it will faci ...
2005
Date Subjects 30 November 2005 IAASB Exposure Drafts on ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and ISA 800 "The Independent Auditor' ...
2005
Date Subjects 30 November 2005 IAASB Exposure Drafts on ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and ISA 800 "The Independent Auditor' ...
update042
Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...
2018_CNY_promotion
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
YMSC161015
Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...
160824
Winding up and insolvency law in Hong Kong -key changes in 2016 About the topic At this seminar, Mark Hyde, Partner, Clifford Chance will speak on the following major changes brought about by the Comp ...
160824_2
Winding up and insolvency law in Hong Kong -key changes in 2016 About the topic At this seminar, Mark Hyde, Partner, Clifford Chance will speak on the following major changes brought about by the Comp ...
160713
Trust and Insolvency (Part 2) – Proprietary Claims against an Estate About the topic Legal actions can be broadly classified into personal claims and proprietary claims. When a proprietary claim is su ...
160628
U.S. Chapter 15 and other recent legal developments on cross-border insolvency About the topic At this seminar, Joe Athanas and Howard Lam, partners at Latham & Watkins, will speak on the use of U ...
160628
U.S. Chapter 15 and other recent legal developments on cross-border insolvency About the topic At this seminar, Joe Athanas and Howard Lam, partners at Latham & Watkins, will speak on the use of U ...
20160618_Badminton Competition
CPA Badminton Championship Join the championship of the fastest racquet sport in the world! Date: 18 June, Saturday Programme: 9:00 am – 1:15 pm Competition 1:15 pm – 2:00 pm Prize presentation Venue: ...
160526
Fraud and Asset Tracing -Law and Practice About the topic As part of the asset tracing process, very often liquidators are faced with decisions on whether litigation involving commercial fraud should ...
160413
Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...
160413old
Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...
160217
The valuation of Cayman Islands companies following take private transactions About the topic At this seminar, Aisling Dwyer, Associate, Maples and Calder will speak on: The statutory merger process ...
160128
Trust and Insolvency (Part 1) About the topic In this two-part seminar, Ludwig Ng of ONC Lawyers will discuss issues that insolvency practitioners need to deal with arising from trusts, including resu ...
151124
Developments in cross-border insolvency recognition About the topic At this seminar, Stuart Tait and Chris Dobby, partners at Hogan Lovells, will speak on the latest developments in cross-border insol ...
150630
Can Hong Kong learn from Singapore's Experience in Corporate Insolvency Law Reform? About the topic Singapore and Hong Kong share considerable similarities in their legal tradition as well as soci ...
20150531_Badminton Competition
CPA Badminton Championship Join the championship of the fastest racquet sport in the world! Date: 31 May, Sunday Programme: 9:00 am – 1:15 pm Competition 1:15 pm – 2:00 pm Prize presentation Venue: So ...
150520
Removal of liquidators under BVI law About the topic Knowledge of the law and practice of insolvency in the British Virgin Islands (BVI) is important for insolvency practitioners doing cross-border wo ...
150429
Bringing a successful misfeasance claim About the topic At this seminar, Ludwig Ng, Partner of ONC Lawyers, will examine the latest developments in English, Hong Kong and Commonwealth authorities on m ...