20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
20150430_MPSII_C
You don't have access right to view the details. Please login.
DC Order 988F_ 12 Sep 2016
, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...
Circular_120330
English Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a English pop songs singing technique training course (唱家班). Details are listed below: Dates: 30 March – 8 June 2012 (10 ...
EL110712_Enrolment form
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
Enrolment form
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
Enrolment Form 110407
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
ef110117
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
may-216
1 Minutes of the 216th meeting of the Ethics Committee held on Wednesday, 26 May 2010 at 12:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
nowTV
1 Existing now TV customers • Subscribe to additional channels amounting to more than 100 in incremental monthly fee to reach 368 or more • 18-month contract • FREE Hyundai DVD Home Theatre System Spe ...
030122
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Study in China/Asian Cross-border Mergers and Acquisitions: Asia Netco ...
030122
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Study in China/Asian Cross-border Mergers and Acquisitions: Asia Netco ...
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 - ...
040825
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : An update on the recent legislative developments in Hong Kong and the PRC a ...
040825
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : An update on the recent legislative developments in Hong Kong and the PRC a ...
040916
Professional Interest Group Activities Insolvency Interest Group (IIG) Evening Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : The new PRC Bankruptcy Law -its day of light after 10 years, or is it? Sp ...
040916
Professional Interest Group Activities Insolvency Interest Group (IIG) Evening Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : The new PRC Bankruptcy Law -its day of light after 10 years, or is it? Sp ...
IIG060928
Insolvency Interest Group (IIG) Lunch Seminar Litigation Funding in Australia – Application in Hong Kong? Topic Litigation Funding in Australia – Application in Hong Kong? Speaker Mr. Graeme Blank, Ba ...
IIG060928
Insolvency Interest Group (IIG) Lunch Seminar Litigation Funding in Australia – Application in Hong Kong? Topic Litigation Funding in Australia – Application in Hong Kong? Speaker Mr. Graeme Blank, Ba ...
IIG060928
Insolvency Interest Group (IIG) Lunch Seminar Litigation Funding in Australia – Application in Hong Kong? Topic Litigation Funding in Australia – Application in Hong Kong? Speaker Mr. Graeme Blank, Ba ...
IIG060426
Insolvency Interest Group (IIG) Lunch Seminar Recent cases dealing with cross-border insolvency issues Topic Recent cases dealing with cross-border insolvency issues Speaker Mr. Philip Smart, Associat ...
IIG060426
Insolvency Interest Group (IIG) Lunch Seminar Recent cases dealing with cross-border insolvency issues Topic Recent cases dealing with cross-border insolvency issues Speaker Mr. Philip Smart, Associat ...
IIG060426
Insolvency Interest Group (IIG) Lunch Seminar Recent cases dealing with cross-border insolvency issues Topic Recent cases dealing with cross-border insolvency issues Speaker Mr. Philip Smart, Associat ...
IIG060118
Insolvency Interest Group (IIG) Lunch Seminar Introduction of Hong Kong and internationally accepted methods and practices on Assets valuation Topic Introduction of Hong Kong and Internationally accep ...
IIG060118
Insolvency Interest Group (IIG) Lunch Seminar Introduction of Hong Kong and internationally accepted methods and practices on Assets valuation Topic Introduction of Hong Kong and Internationally accep ...
IIG060118
Insolvency Interest Group (IIG) Lunch Seminar Introduction of Hong Kong and internationally accepted methods and practices on Assets valuation Topic Introduction of Hong Kong and Internationally accep ...
HKSA Trust Fund
125 HKSA TRUST FUND 126 REPORT OF THE AUDITORS to the Trustees of The We have audited the Trust Fund Account on pages 128 to 130 which has been prepared in accordance with accounting principles gener ...
Global Call_CPA membership offer Jul 2021_updated
Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...
hksa560cfd
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...
hksa56015
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...
hksa57015
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
hksa580cfd
Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
Module D (5th edition)_Part 2
You don't have access right to view the details. Please login.
ed_570
International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...
Flashcard_Module D(5th edition)
You don't have access right to view the details. Please login.
i2c_4400p
27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
tb12
HONG KONG SOCIETY OF ACCOUNTANTS TaxB 12 5 July 2002 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 20021 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEP ...
Financial statements
You don't have access right to view the details. Please login.
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
iasb-ed5
By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...
sub_IRB
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 20 June 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
extmins
Page 1 of 4 Summary of meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Q ...
Module D Taxation Part 3
Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...
D-11-0542P
Proceedings No.: 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 ...
D-11-0542P_1
Proceedings No.: D-11-0542P 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 Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P 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 Committe ...
ed_itax
Draft IFRIC Interpretation DI/2015/1 October 2015 Comments to be received by 19 January 2016 Uncertainty over Income Tax Treatments[Draft] IFRIC INTERPRETATION Uncertainty over Income Tax Treatments C ...
faq
1 Consultation paper on proposed changes to auditing practices Frequently Asked Questions Audit practice -Additional QA measures Q1. I am a part-time practising certificate (PC) holder practising in m ...
bsme-frf&sme-frsq&a
bsme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Small and Medium-sized Entity Financial Reporting Frame ...
Flyer_final_190528104857
Page 1 of 2 How about unwinding yourself after a week of hectic work by enjoying videogames with your peers? Come to our eSports fun day organized by the Young Members Committee to either take part in ...
Flyer_final_Cancelled
Page 1 of 2 How about unwinding yourself after a week of hectic work by enjoying videogames with your peers? Come to our eSports fun day organized by the Young Members Committee to either take part in ...
Module D (Dec 14)_Answer
Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...
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 ...
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...
c110617
772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...
Education material1
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
HKAB_30-Oct-02
30th October 2002 Deputy Director, Accounting Hong Kong Society of Accountants Dear Sirs Consultation Paper on a Proposed Framework for Differential Reporting We refer to the Consultation Paper on Pro ...
update153
Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...
state-guide-mar13
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; March 2013 Effective for CPD reporting periods beginning on or after 1 December 2013 CONTINUING P ...
Appendix 3 (IAESB-IES-2)
Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...
1_500rev_Oct 2019
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...
hksa610cfd_rev2013
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...
sa61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
hksa610cfd_rev2013
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...
01_18
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
01_18
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
18sa61022
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...
ed_240r
International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
K_H_Lau_31-Oct-02
ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...
AT-Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
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 ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
316nvol11
Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...
20151008_FE_upload
You don't have access right to view the details. Please login.
HKICPA_Order Form - MAF Offer_1
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...
HKICPA_Order Form - MAF Offer
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...
310ncoe06
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
ETS_Module B
You don't have access right to view the details. Please login.
ETS-FE_20170330_Final
You don't have access right to view the details. Please login.
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...