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jeffrey-order

Proceedings No: D0501 IOC IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Hong Kong Institute of Certified Public ...

Release Date: 2010-12-06

ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

File Type: pdf | Size: 903 KB

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

File Type: pdf | Size: 26 KB

pr20111025-e

1 Dear Assignment/News/Business Editor Hong Kong Institute of CPAs signs recognition Agreement with its American counterpart Agreement gives Hong Kong's accounting qualification recognition in the ...

Release Date: 2011-10-21

File Type: pdf | Size: 113 KB

ssap27q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 27, Accounting for Group Reconstructions Page 1 of 2 SSAP 27, Accounting for Group Reconstruction ...

File Type: pdf | Size: 14 KB

Module C_Preseen_20172

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Release Date: 2017-08-10

File Type: pdf | Size: 128 KB

D-10-0492C_Reasons_Order

Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...

Release Date: 2012-03-29

20111202-order

1 Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Release Date: 2011-12-13

File Type: pdf | Size: 19 KB

ED_Accounting_Guideline

1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...

Release Date: 2005-03-30

File Type: pdf | Size: 219 KB

ED-AccountingGuideline

Release Date: 2005-03-30

File Type: pdf | Size: 219 KB

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

Release Date: 2018-09-11

MPS_A_PartI

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Release Date: 2017-10-30

MPS_A_PartI (Combined)

MPS_A_PartI (Combined) The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illus ...

MPS_A_PartI (Combined)

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File Type: pdf | Size: 265 KB

jeffrey-au-order

Release Date: 2011-04-21

ED-IASB-IFRS-1

Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...

Release Date: 2007-01-24

File Type: pdf | Size: 121 KB

IASB_ED_IFRS_1

Release Date: 2007-01-24

File Type: pdf | Size: 121 KB

Module C_Preseen_20182

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Release Date: 2018-07-31

File Type: pdf | Size: 912 KB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2016-08-05

File Type: pdf | Size: 379 KB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

Tesla Motors HK Limited

Expiry date: 30 Sep 2024 Offer: Join InsureMyTesla Insurance Program (Flyer) 1. Order Model Y Rear-Wheel Drive to enjoy extra HK30,000 credits and priority delivery* 2. Order Model Y Long Range or Pe ...

Release Date: 2021-04-28

Tesla Offer til Sep 2024

Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...

File Type: pdf | Size: 654 KB

pr1002-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 1 November ...

Release Date: 2013-10-30

File Type: pdf | Size: 110 KB

pubforsale_coursenotes_Feb 23

CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...

File Type: pdf | Size: 253 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

Release Date: 2014-07-23

File Type: pdf | Size: 36 KB

joint_event_slides

Release Date: 2012-12-11

File Type: pdf | Size: 95 KB

Validated CPA Firms Hong Kong 12 April 2014

Firm NameOffice NameCityAIP PARTNERS CPA LTDHong Kong, Hong Kong SARHKAlbert Wong & Co., CPAHong Kong SARSheung WanAlfred Ho & Co.Kowloon, Hong Kong SARKowloonAllan Ip & Co.Hong Kong, Hong ...

Release Date: 2014-04-22

20150415_SharingForum_MD

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Release Date: 2015-04-23

File Type: pdf | Size: 938 KB

SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

Release Date: 2018-10-04

File Type: pdf | Size: 936 KB

Corporate Offer - HIRSCH VINEYARDS_20150430_rv

Offer valid until 31 May 2015Hirsch VineyardsPeter Michael, Marcassin, Kistler: it is not by chance if some of the most acclaimed US Pinot Noirs all come from Sonoma Coast. Though famous today, this c ...

Release Date: 2015-04-30

File Type: pdf | Size: 472 KB

pr-20160819-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

Release Date: 2016-08-19

File Type: pdf | Size: 140 KB

s100707

AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...

Release Date: 2010-06-07

File Type: pdf | Size: 181 KB

pr0109-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission focuses on family needs and boosts business competitiveness Proposals recommend tax policy initiatives and bu ...

Release Date: 2014-01-09

File Type: pdf | Size: 142 KB

ag_rent

Page 1 of 10 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

File Type: pdf | Size: 309 KB

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

Release Date: 2010-11-30

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

File Type: pdf | Size: 465 KB

Dragon Majesty Terms Conditions

Dragon Majesty Terms Conditions Terms & Conditions 【訂購方法】1. 所有訂單以完成提交表單或直接聯絡Jessica Lam ：852 9688 3124 或Jason Lam：852 9757 7808，才能完成訂購，否則，龍之尊企業有限公司並沒有您的訂單記錄，訂購將不會成效。2. 填寫表單的時候，確認入數後請上載入數證明，才能確認訂 ...

reasons-order-1002

Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

Release Date: 2014-10-17

File Type: pdf | Size: 37 KB

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

Release Date: 2013-07-31

Appendices

132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...

File Type: pdf | Size: 793 KB

Module C (Dec 11)_Answer

Module C (Dec 11)_Answer Module C (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 According to HKSA 315 (Clarified) “Identifying and Assessing the Risks of M ...

File Type: pdf | Size: 240 KB

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

Release Date: 2015-08-18

File Type: pdf | Size: 526 KB

pr-member-poll-0507-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...

Release Date: 2014-05-07

File Type: pdf | Size: 298 KB

Module C Dec 2018Question

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Release Date: 2019-02-15

File Type: pdf | Size: 237 KB

SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

Release Date: 2018-10-04

File Type: pdf | Size: 455 KB

newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

Release Date: 2010-07-05

DBIG -110810 (Abalone dinner)

DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...

File Type: pdf | Size: 117 KB

CORES til 31 Dec 2025

Corporate S p e c i a l O f f e r CORES’s growth is faster than ever. We developed into three branches with over 10,000 square feet in total, accommodating over 40 treatment rooms. We have been digita ...

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

iin0204

APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...

Release Date: 2002-04-24

File Type: pdf | Size: 239 KB

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

Release Date: 2016-08-04

File Type: pdf | Size: 420 KB

Module_Bfinalized_18_Oct_2013

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Release Date: 2013-11-12

File Type: pdf | Size: 417 KB

160802-letter

*m.MBilii\. HONG KONG SOCIElY OF ACCOUNTANTS (Incorporatebdy t he ProfessionaAl ccount.ntsO rdinanceC. ap5. 0) m .II J\ t 1LI j] . 11-:.\ (!.g 4th Floor, Tower Two, Lippo Centre, 89 QueenswayH, ong ...

Release Date: 2002-08-28

160802-letter

Release Date: 2002-08-28

File Type: pdf | Size: 417 KB

Ethics

ETHICS: THE FUNDAMENTAL PRINCIPLES HKICPA has detailed five foundational principles to guide accountants in all their dealings with clients and colleagues. A professional accountant in public practice ...

File Type: pdf | Size: 163 KB

Hong Kong Parkview_HKICPA

Hong Kong Parkview offers a country club environment in 3,000 acres of Tai Tam Country Park, just 5-minute drive to the South Island Line and a 15-minute drive to Central, members and guests can enjoy ...

File Type: PDF | Size: 18 MB

hk(ifric)-int 14

HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...

Release Date: 2019-03-25

File Type: pdf | Size: 522 KB

pr-20110721

Dear Assignment/News/Business Editor, Institute announces retirement of chief executive in June 2012 Leaves legacy of growth and prosperity of the accounting profession (HONG KONG, 21 July 2011) – The ...

Release Date: 2011-07-22

File Type: pdf | Size: 112 KB

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

Release Date: 2014-11-13

File Type: pdf | Size: 3 MB

order-1002

1 Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Release Date: 2013-10-29

File Type: pdf | Size: 49 KB

Butterfield_annualmember

ANNUAL MEMBERSHIP APPLICATION FORM MEMBER’S PERSONAL DETAILS Name of Candidate : Mr/Mrs/Ms (Surname) (Given Name) (Chinese Name) Nationality : I.D. /Passport No.: Date of Birth : D M Y Company Name : ...

Release Date: 2011-11-15

File Type: pdf | Size: 120 KB

Butterfield_diningmember

DINING MEMBERSHIP APPLICATION FORM MEMBER’S PERSONAL DETAILS Name of Candidate : Mr/Mrs/Ms (Surname) (Given Name) (Chinese Name) Nationality : I.D. /Passport No.: Date of Birth : D M Y Occupation : Co ...

Release Date: 2010-09-16

File Type: pdf | Size: 76 KB

Groupaccount

, HONG }(OG SOC1E1"Y OF ACCOUl"ANTS ("HKSA') GROUPACCQUTS OPINION 1. 1 am askd to ad vise. HKSA In relation to a proposal to roviso SSAP7 to require th consolidation in group acco\. ...

Release Date: 2004-12-28

File Type: pdf | Size: 149 KB

Council_and_Secretariat

2 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # !"# The Council and Secretariat From left to right 1st row Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Wong Tak ...

File Type: pdf | Size: 394 KB

YuTaiTei 2-Sept-02

",..;!.C:iK',; ::;:;;;;J HIG. 2ndS eptember2 002 2GSl EP-4 AM1 0: 50 BY FAX (2865 6603) & BY POST Deputy Director, Accounting Hong Kong Society of Accountants 4/F..,T owerT wo, Lippo Cent ...

Release Date: 2002-09-04

File Type: pdf | Size: 163 KB

Assessment_methods_30Apr2015

Name of University/ Programme Provider 高校/ 课程机构名称: Name of Programme课程名称: Assessment Methods/ Weightings of Core Accounting and Foundation Business Courses 核心会计及基础商业科目评核方法报表 Course Code 科目编号 Course Ti ...

File Type: doc | Size: 98 KB

0806-1

Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN An Investigation Committee of the Hong ...

Release Date: 2011-07-28

File Type: pdf | Size: 249 KB

D-16-1225P_DC order_edited

BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...

Release Date: 2018-05-28

File Type: pdf | Size: 477 KB

klng-order

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

Release Date: 2011-01-10

File Type: pdf | Size: 440 KB

pr-20160927-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

Release Date: 2016-09-27

File Type: pdf | Size: 141 KB

RICOH Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

Release Date: 2014-11-06

File Type: pdf | Size: 762 KB

040421

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Non-Performing Loan Resolution in China Speaker : Mr. Rob Morris, Partner - ...

Release Date: 2009-03-19

File Type: pdf | Size: 17 KB

040421

Release Date: 2009-03-19

File Type: pdf | Size: 17 KB

KatherineWong

Name : Katherine Wong Job title : Accountant Company : HT Capital Management Limited Education : Bachelor of business administration in professional accountancy, The Chinese University of Hong Kong QP ...

Release Date: 2009-01-23

File Type: pdf | Size: 165 KB

I090210

Technicalities be damned: some of the major issues coming onto the professional’s horizon The breakfast gathering for our senior members in February 2009 will discuss the topic of “Technicalities be d ...

Release Date: 2009-01-15

I090210

Release Date: 2009-01-15

File Type: pdf | Size: 165 KB

I090106

Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...

Release Date: 2008-12-04

File Type: pdf | Size: 184 KB

I090106

Release Date: 2008-12-04

File Type: pdf | Size: 184 KB

FCLW

Interview and write-up By Rhys Brabiner Practical Experience: Views from the Ground Authorized Employer (AE): Fok Chan Leung Wan CPA Limited Member-in-charge: Mr. William S. Y. Leung, Managing Directo ...

Release Date: 2008-01-31

File Type: pdf | Size: 250 KB

Assessment_methods_25Aug2015_old

Name of University/Programme Provider 高校/课程营运机构名称:Name of Programme课程/ 专业名称:Table of Assessment Methods/Weightings of Core Accounting and Foundation BusinessCourses核心会计及基础商业科目评核方法报表Course Code科目编号Cour ...

File Type: docx | Size: 29 KB

Assessment_methods_25Aug2015

Name of University/Programme Provider 大学/课程营运机构名称:Name of Programme专业名称:Table of Assessment Methods/Weightings of Core Accounting and Foundation BusinessCourses核心会计及基础商业课评核方法报表Course Code课程编号Course Ti ...

File Type: docx | Size: 29 KB

Assessment_methods_12Aug2016

File Type: docx | Size: 29 KB

RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

File Type: pdf | Size: 762 KB

Report_of_the_Council

22 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"#%&' Report of the Council for 2003 The Council Report 2003 covers the activities of the Council for the period fro ...

File Type: pdf | Size: 6 MB

Shell_application form

DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...

Release Date: 2013-11-20

Shell_application form_old

Release Date: 2013-10-09