Marking School Work Schedule
1 Marking School -Work Schedule Last updated: 29 May 2018 P:\E&T\AAOSET(JK)\Exams\2018 Exams\20181\Marking School\Notes\_16.05.11.docx Note: EP: Examination Panelist TR: Team Representative TM: Te ...
apm_egmcl
You don't have access right to view the details. Please login.
CIMA
Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...
Flyer F
Aim T o i n c r e a s e s t a f f m e m b e r s ’ a w a r e n e s s o f t h e I n s t i t u t e ’ s f o u r ICVs – P r o f e s s i o n a l i sm, T r u s t , Ca r i n g a n d Re s p e c t a n d Co l l ...
ag5
Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...
Update 252
i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...
ag5_re20
Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...
C-Preseen-Dec2015
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
0819-1
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
D-10-0492C
Proceedings No.: 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 ...
order-20120117
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 ...
D-05-0110C_order_reasons
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
slides_ck_cho
•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...
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 ...
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 ...
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 ...
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 ...
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 ...
Module C_Preseen_20172
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
ED-AccountingGuideline
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 ...
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 ...
MPS_A_PartI
You don't have access right to view the details. Please login.
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)
You don't have access right to view the details. Please login.
jeffrey-au-order
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
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 ...
IASB_ED_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 ...
Module C_Preseen_20182
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
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 ...
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 ...
pubforsale_coursenotes_Feb 23
CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...
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 ...
joint_event_slides
•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...
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 ...
20150415_SharingForum_MD
You don't have access right to view the details. Please login.
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 ...
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 ...
pr-20160819-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
s100707
AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ! !"# ...
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 ...
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 ...
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 ...
Module C Dec 2018Question
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
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 ...
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 ...
Module_Bfinalized_18_Oct_2013
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
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 ...
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( ...
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 ...
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 ...
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 ...
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 : ...
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 ...
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\. ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 - ...
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 - ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Assessment_methods_12Aug2016
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 ...
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 ...
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 ...
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 ...
Shell_application form_old
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 ...
President's_Statement
President's_Statement 6 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 ! " # When we look back to our 30th anniversary in ten or twenty years' time, we shall see it as a year whe ...
cl7_ra
香港背後的動力The Power behind Hong Kong CLP中電I 12: years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...
Development Commitment MIC MIC Deputy
Qualification Programme (QP) Practical Experience Online System (Development Commitment – AE & AS) User Guide Page 1 of 5 Development Commitment (AE & AS) User Guide This user guide shows how ...
Development Commitment AS
Qualification Programme (QP) Practical Experience Online System (Development Commitment – AE & AS) User Guide Page 1 of 5 Development Commitment (AE & AS) User Guide This user guide shows how ...
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
pef-policy
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSHONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC A ...
Module B (Jun 13)_Answer
Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...
Module B (Dec10)_Question_1
Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module C (Jun 12)_Question
Module C (Jun 12)_Question Module C (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Question
Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
circular_20180924
24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...
DTT_30-Oct-02
'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...
1_101
1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...
dcp-rule-08-101
1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...
1_101
1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...
Module D (Jun 11)_Question
Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Module D (Jun 11)_Question_1
Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
candidate3
You don't have access right to view the details. Please login.
pr-bcgd2015-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2015 Invites entries Focus on companies' efforts to strengthen disclosures and practices in internal controls, ri ...
adm_hkas211
Amendments to HKAS 21 Issued September 2023 Effective for annual reporting periods beginning on or after 1 January 2025 Lack of Exchangeability Amendments to HKAS 21 LACK OF EXCHANGEABILITY Copyright ...
Eric-Fok
From: Dr. Eric Fok To: Paul Chan Sent: Tuesday, June 19, 2012 Dear Paul, Section 399 making the rich wins I have to voice my personal and my company’s opposition to this proposed section 399 of Compan ...
result_zoke around the island_website
Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...
hkas24
HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...
SoonyTang
Interview and write-up By Aldric Chau Route to success with QP Conquering varied business areas with QP In a highly cross-disciplinary subject as accounting, QP students come from all kinds of academi ...
Charitable_Fund
126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...
HKSA_Trust_Fund
A N N U A L R E P O R T 2 0 0 3 121 !"# %&' The HKSA Trust Fund To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 123 to 125 which has been prepared i ...
amend-hkfrs-7
Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...
ED-RR-Activities-IE
Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...
Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
Module C (Jun 12)_Answer
Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...
s100826s
Recent Recent Recent Recent Recent developmentevelopmentevelopmentevelopment evelopmentevelopmentevelopmentevelopmentevelopments on HK company structureon HK company structureon HK company structure o ...
Module D_MPS_Part 2
Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...
Module D_MPS_Part 2
You don't have access right to view the details. Please login.
A_WK1_Guidance Notes (Dec10)_1
A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
A_WK1_Guidance Notes (Dec10)
A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
MPS_Module_C_Part_I_Jun2017
1 Disclaimer 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 illustrative pur ...
MPS_Module_C_Part_I_Jun2017
You don't have access right to view the details. Please login.
20121206_ModuleC_Essay
You don't have access right to view the details. Please login.
1283C_Corrigendum V1
DV T MATTER OF A Complaint made under Section 34(I) and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and refited to the Disciplinary Committtee under Section 33(3) ...
Web_SCMPHearst_20160511
SCMP Hearst Magazines Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliate ...
ifac-iapc
BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...
ifac-iapc
BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...
ifac-iapc
BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...
CFIG090119
Corporate Finance Interest Group (CFIG) Practitioners meet Regulators series – Discussion forum on new listing rule changes Speakers/Panellists Ms. Christine Kan, Senior Vice President, Listing Divisi ...
090119
Corporate Finance Interest Group (CFIG) Practitioners meet Regulators series – Discussion forum on new listing rule changes Speakers/Panellists Ms. Christine Kan, Senior Vice President, Listing Divisi ...
CFIG090119
Corporate Finance Interest Group (CFIG) Practitioners meet Regulators series – Discussion forum on new listing rule changes Speakers/Panellists Ms. Christine Kan, Senior Vice President, Listing Divisi ...
CFIG090119
Corporate Finance Interest Group (CFIG) Practitioners meet Regulators series – Discussion forum on new listing rule changes Speakers/Panellists Ms. Christine Kan, Senior Vice President, Listing Divisi ...
090119
Corporate Finance Interest Group (CFIG) Practitioners meet Regulators series – Discussion forum on new listing rule changes Speakers/Panellists Ms. Christine Kan, Senior Vice President, Listing Divisi ...
1_QP early-registration scheme for the December 2016 session
………………………………………………………………………………………………………. Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Spring 2016 QP early-registration scheme roving exhibition schedule University Date & Tim ...
Powerbank Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...
Group_Structure
20 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 ! " # ! Group Structure The Grouprefers to the Hong Kong Society of Accountants (HKSA) and its subsidiaries. The major subsidiary is Hon ...
Powerbank Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...
20141127_ETS_D_S4
Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...
tue128
Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...
hksa530cfd
Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...
pr-20160622-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 ...
hksa530cfd
Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...
order-1007-bdo
1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
OneStop_Order Form_20150316
4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...
Module D _Dec 13_Question_1
Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...
Module D _Dec 13_Question
Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...
0702-28-10
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 INSTI ...
Module D (Dec 11)_Question
Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
m&a-jun-aug
m&a-jun-aug Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee (for each session) HK150 for Taxation Faculty m ...
Panelists_Report_Module_D_(Dec_14)_Final
You don't have access right to view the details. Please login.
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Arrangement on your current QP Final Examination enrolment in the December 2020 Session
You don't have access right to view the details. Please login.
DTC_31-Oct-02
o1J./J.U UU.L u, 1nu 1.1; U:1 ri\A O;) ;),) U1.0U 1ma V1'-&001'. 852 2523 0180 rhe DTC Association ! (lihe Hong Kong Association of Restricted Licence Banks and Deposit-taking Campa tff/J} ...
FSB_28-Sep-02
-, -FROM --28-0CT-2002 18:03 TO 25274032 P.i/01 852 2528 w)i BYfi IFk:i&. MM&.Ii. w-tJ\' /L'sP;- I' J\,ft: FINANCIAL SERVICES BRANCH 'FINANCIALS ERVICESA ND II THE TREASURY BUR ...
DTC30-Sep-02
IgJUUl v, nu" .LV.,). rdA -rO;J ;J,) U.lOU i 1111& U1\J i\l. 852 523 0180 The DTC Assciation (The Hong Kong Association of tricted Licence Banks and Deposit-ta ffff/j} /j} (*;fEjL\!Uff&ij ...
The DTC 30-Aug-02
IUI UO u rKI I ; I rftA O J UOU Int. Uiv ftl. u 8522523 0180 The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 1dX/i} Q] /i}ttfl (Ntarj&#Il ...
SmartD Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com 震動傳聲技術, 不同材料表面展現獨特曲風結合耳筒及手機座設計,戶內戶外皆適用散步或運動視訊通話私人影院SmartD Stage Speaker 藍芽多角度喇叭座SmartD Vibration Speaker 藍芽共振喇叭產品詳情產品詳情悅耳人聲電子音樂木Rock N R oll 金屬玻璃Deliv ...
E&Y 30-Aug-02
E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...
Best_Written_Report_1
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
Best_Written_Report
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module D (Jun 16)_Question
Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
16-10-2013_Module D part 1
You don't have access right to view the details. Please login.
update034
Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...
20121108_ModuleC_PartII
You don't have access right to view the details. Please login.
ed_ex
IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...
Module A (Jun 2012)_WS 1
Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...
ma-0516-en
1 A Plus media alert Dear editors and reporters: Preparing for the new Competition Ordinance The May issue of A Plus carries features on how the new law will maintain a level playing field, Mingly' ...
20130429_module_c_part2
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...
0129-1
IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...
s110315f
Operation & Finance, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online he online competency ...
ED-IFRIC-D22
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
IFRIC_D22_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...