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 ...
fe-paper1-answer
Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...
part_3_4
PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...
ED_Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
ED-Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
acc_ED_Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
ED_Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
hl-ssr-report
About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
038
1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...
pr-20140929-ng-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, 29 Septemb ...
qa-annual-report-2010
Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...
tb17
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2007 Tax BulletinTaxB 17 September 20071 2007 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTM ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
cef-fr-handout
A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...
Module D Jun 2018Question
You don't have access right to view the details. Please login.
Techsource_January 2017_audit
Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Spring 2017 Professional scepticism: its implications on audits of financial statements Professional scepticism, which should never be ...
hkiod-mar
1129_20160218 Date & Time Session 1 (W160305): Saturday, 5 March 2016 (10:00 a.m. – 1:00 p.m.) Session 2 (W160305A): Saturday, 5 March 2016 (2:00 p.m. – 5:00 p.m.) Session 3 (W160312): Saturday, 1 ...
cacv28-2010
CACV 28/2010 IN THE HIGH COURT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION COURT OF APPEAL CIVIL APPEAL NO. 28 OF 2010 (ON APPEAL FROM THE DECISIONS OF THE DISCIPLINARY COMMITTEE OF THE HONG KONG I ...
IR_ICAEW_background_1
Inspiring com The ACA It’s how we say success in over 160 countries around the world In cooperation withA CEO WELCOME Dear Colleague Since 2004, when the Institute of Chartered Accountants in England ...
091121s
IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...
091121
IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...
apps04-08
P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...
ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
President's Statement
President's Statement 6 PRESIDENT’S STATEMENT 7 PRESIDENT’S STATEMENT ! The year 2001 saw some significant events that will go down in the history of the Society. These events have marked the conc ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
Module B (Jun 14)_Question_1
Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module B (Jun 14)_Question
Module B (Jun 14)_Question Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Jun 14)_Question_R
Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module D (Jun 2018)_Question
Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Example AML CTF policies and procedures
Example AML / CTF policies and procedures Note: This example policy is a modified version of the example policy set out as “T01 Example policies and procedures” in the AML Procedures Manual published ...
AGM-48th_201210
You don't have access right to view the details. Please login.
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 ...
Decision on sanctions and costs_1178F_25Apr2020_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Dis ...
30922sa720
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The AuditorThe AuditorThe Auditor The AuditorThe AuditorThe AuditorThe AuditorThe Aud ...
sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
11sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
LPMD_6thEdition
You don't have access right to view the details. Please login.
MPS_B_PartI
1 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 purposes and s ...
MPS_B_PartI
You don't have access right to view the details. Please login.
MPS_Module_A_Part_I_Jun2017
You don't have access right to view the details. Please login.