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 ...
150326
Outlook of the Chinese stock market About the topic At this seminar, Lai Voon San, Senior Fund Manager and Director, Investment Operations, Value Partners Group Limited will speak about the fundamenta ...
150211
Bankruptcy of former high net worth individuals -issues and challenges About the topic At this seminar, John Lees, Managing Director, JLA Asia and Richard Hudson, Partner, Deacons, will speak about le ...
150121
Remedies for Protection of Members' Interests under the Companies Ordinance, Cap 622 Investments About the topic The new Companies Ordinance, Cap 622, has grouped Remedies for Protection of Compan ...
141215
Recent developments in the Hong Kong courts and the Privy Council on cross-border insolvency About the topic At this seminar, James Wood and Tim Kentish, Principals at Lipman Karas will speak on: • Th ...
141215_old
Recent developments in the Hong Kong courts and the Privy Council on cross-border insolvency About the topic At this seminar, James Wood and Tim Kentish, Principals at Lipman Karas will speak on: The ...
141106
Restructuring and insolvency in South East Asia – a regional summary and analysis of recent developments in Indonesia, the region's largest economy About the topic In 2013, the Asean-5 group of co ...
141022
Recent developments in the use of schemes in restructurings About the topic At this seminar, Howard Lam, partner, Latham & Watkins, will speak on: How a scheme of arrangement is useful in a restr ...
140827
An Update on the Developments in PRC Bankruptcy Law About the topic At this seminar, Alan C.W. Tang of SHINEWING Specialist Advisory Services Limited, an expert in PRC bankruptcy and restructuring mat ...
140716
Misfeasance as an alternative to fraudulent trading About the topic Fraudulent trading is difficult to prove. So are there alternatives? Arguably, the only feasible alternative is a claim for breach o ...
order-20130215
1 Proceedings No.: D-10-0502S IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
vienna_1208-2
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
cfig110526
Corporate Finance Interest Group (CFIG) lunch seminar – Due Diligence in Mergers & Acquisitions About the topic At this seminar, Mr. Alan Wong, partner at Deloitte & Touche Financial Advisory ...
cfig110324
Corporate Finance Interest Group (CFIG) lunch seminar Outlook for Global Mining Investment – Opportunities and Challenges About the topic At this seminar, a panel of experts in the extractive industri ...
cfig110117
Corporate Finance Interest Group (CFIG) lunch seminar – Private Equity Investment in China About the topic At this seminar, Mr. Christopher Xing, principal at KPMG, will speak about the investment env ...
cfig101115
Corporate Finance Interest Group (CFIG) lunch seminar – Duty of Care and Potential Liabilities of Investment Advisors About the topic At this seminar, Mr. Ian De Witt, partner of Tanner De Witt, will ...
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Nov04
Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...
July04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 9 July 2004. Members ...
pr-20100311c
1 律 零零年 律零零年(F01059) M0185略 行 令 律 料 行不 數料 例34(1A) 律 行略 行 (i) Hong Kong Standard on Auditing 500 "Audit Evidence" or Statement of Auditing Standards 230 "Documentation"; (ii) Hong ...
Resolution by Agreement
Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...
911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...
co-report-2013
Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
TechWatch 202
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
update 305
i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
Mobile Medical & Health Check Centre Limited
Offers: 1. Special offer for health check packages (flyer) Allergy Screening service (Food/ Respiratory/ Comprehensive) 2. Seasonal Influenza Vaccine - Basic (1 Dose) 50 years old or above of HK resid ...
1016-1
Proceedings No.: D-07-0265C IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...
ChanKwanHo
Proceedings No.: D-07-0265C 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 P ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
operation-report-2015
Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
15 11 HKICPA Member Christmas Promotion
HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...
1796_Compliance_AnnualReport2021_211115
COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...
ed-ISA_230_540_560_580_610_720_ED
5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...
DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
HKAS07cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...
contentpage
i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...
DC Order_ 1134H_12 Oct 2016
4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...
Circular_SC2016_v2
The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...
160914
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
160914-2
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
151028
Litigation finance – how it works and how it could work for insolvency cases in Hong Kong About the topic The objective of this seminar is to facilitate a discussion amongst senior members of the inso ...
150826
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Edward Middleton, Partner and Head of Restructuri ...
150729
Resolution of cross-border and group insolvencies: How the global financial crisis has stirred the cauldron of debate About the topic At this seminar, Eddie Middleton, Partner and Head of Restructurin ...
July 2016
*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...
131105
Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...
130917
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
cfig130917_1
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
pr-20120417-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律懲處(香港,二零一二年四月十七日) — 香港會計師公會轄下一紀律委員會於二零一二年四月十日就林聞深先生(會員編號:F03964) 及浩勤會計師事務所有限公司(執業法團編號:M186)違反公會頒布的專業準則對他們作出譴責,並命令他們支付罰款共三萬五千港元予公會。此外,林先生及浩勤須支付有關紀律程序之費用共二萬九千二百 ...
0129-2
Proceedings No.: D-05-0154-C 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 Di ...
andrew-order
Proceedings No.: D-05-0154-C 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 Di ...
0704
-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...
TUE_Flyer_may06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_0602
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_Feb06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Apr05
Auditing and Assurance Standards Committee Meeting Summary – April 2005 The Auditing and Assurance Standards Committee (Committee) met on 19 April 2005. Members present at the meeting were: Carlson To ...
Mar05
Auditing and Assurance Standards Committee Meeting Summary – March 2005 The Auditing and Assurance Standards Committee (Committee) met on 15 March 2005. Members present at the meeting were: Carlson To ...
PR_20200612_TC
1 香港會計師公會對兩名會計師作出紀律處分(香港,二零二零年六月十二日)香港會計師公會轄下一紀律委員會,於二零二零年四月二十五日對會計師袁淑貞女士(會員編號:A02183)及會計師梁大強先生(會員編號:A01132)(統稱「答辯人」)頒令懲處。委員會命令由二零二零年六月四日起吊銷袁女士的執業證書,並在36個月內不向她另發執業證書。委員會亦譴責梁先生並命令他須繳付罰款100,000港元。此外,委員會 ...
ADV-FORM2013
P:\E&T\Aoet(TC)\E-newsletter\Advertisement\.doc Prospective CPA (Advertisement Order Form) To: Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House, 213 Queen’s Road East, Wanc ...
2012
DateSubject 21 December 2012 Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft 18 December 2012 Institute comments on IVSC Discussion Paper Valuation of Trade Related Property - Com ...
2012
DateSubject 21 December 2012 Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft 18 December 2012 Institute comments on IVSC Discussion Paper Valuation of Trade Related Property - Com ...
2007
Date Subjects 31 December 2007 IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform ...
2007
Date Subjects 31 December IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform Audi ...
Gold Hill - East Ocean CNY Order Form 2022
ProductRetail(HK)Promotion(HK)Qty(Coupon)Total(HK)Delivery Date:Company name:Recipient/Tel:Order Terms & Conditions:3. Promotion vaild until 20th January 2022 (Thu)4. Coupon vaildity: 30th January ...
sa23022
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
01_09
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
09sa23022
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
01_09
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
1648_C_AnnualReport2019
1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...
3093hksa220
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...
3094hksa230
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
PR_20180912_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 12 September 2018) On 1 June 2017, a Disciplinary Committ ...
PR_20180418_EN
1 HKICPA takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 18 April 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
PR_20180507_EN
1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 7 May 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...
2016 winter solstice_HKICPA
定價(HK)限時優惠價(HK)數量(劵)數量(現貨)總額(HK)鴻運年糕106瑤柱蘿蔔糕106臘味芋頭糕106蔗汁馬蹄糕106山芋千絲糕116金絲貢棗糕106原味鮮肉臘腸12條116原味鮮鴨膶腸12條116原味鮮鵝肝腸10條116付款方法:現金(送劵時將總金額交予速遞員)網上信用卡Paypal付款支票-不適用於住宅區抬頭請填寫「金熙貿易有限公司或Gold Hill Trading Limited」 ...
earlyadopt
1 The new and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information are effective for audits of financial statements for periods ending on or after 15 Dec ...
tiglink2009-2
Issue 2.Nov 2009 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional develo ...
PR-20090423e
1 To: Assignment/News/Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 23 April 2009) — On 6 March 2009, a d ...
Sept08
-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2008 The Auditing and Assurance Standards Committee (Committee) met on 23 September 2008. Members present at the meeting were ...
Sept
-1 -Auditing and Assurance Standards Committee Meeting Summary – ember 2008 The Auditing and Assurance Standards Committee (Committee) met on 23 ember 2008. Members present at the meeting were: Keith ...
pr-ifrs-smes-qa
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
career_succ
Mind Your Meeting Manners Sue Knox – DBM Country Manager, Hong Kong As you begin to build your career and reach your goals, your professional conduct will play a crucial role in the success you achiev ...
PR_20201029_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 29 October 2020) The Hong Kong Ins ...
PR_20220210_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 10 February 2022) The Hong Kong Institute of Certi ...
PR_210728_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 28 July 2021) The Hong Kong Institute of Certified ...
PR_20220606_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 6 June 2022) The Hong Kong Institu ...
PR_20220803_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 3 Aug 2022) The Hong Kong Institute of Certified P ...
PR_20220802_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 2 Aug 2022) The Hong Kong Institute of Certified P ...
PR_20190326_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 26 March 2019) The Hong Kong In ...
PR_20190725_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant and a firm (HONG KONG, 25 July 2019) The Hong Kong Institute of Certified Public Acc ...
PR_20190827_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a firm (HONG KONG, 27 August 2019) The Hong Kong Institute of Certi ...
PR_20211124_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (practising) (HONG KONG, 24 November 2021) The Hong Kong Institute of Ce ...
PR_20211103_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (practising) (HONG KONG, 3 November 2021) The Hong Kong Institute of Cer ...
PR_20201204_EN_1520P
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 4 December 2020) A Disciplinary Committee of the Hong Kon ...
PR_20201230_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 30 December 2020) A Disciplinary Committee of the Hong Ko ...
PR_20210318_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 18 March 2021) A Disciplinary Committee of the Hong Kong Institute of ...