01_02
GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
hksa610cfd
USING THE WORK OF INTERNAL AUDITORS Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 HKSA 610 Issued July 2009; revised July 2010, July 2012, May 2013 Effective for audits of fin ...
2 techsource
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Aptitude Test
1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...
976r15_SET_StudentExpress_Flyer_171205
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
Dr
www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data . Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin.co ...
Dr. Toa Charm_outdated
www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data Dr. Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin. ...
43rd-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...
pr-0417tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一間會計師事務所及兩名會計師作出紀律處分(香港,二零一五年四月十七日) 香港會計師公會轄下一紀律委員會於二零一五年四月十日就安永會計師事務所(「安永」) (事務所編號:0422) 、郭智達先生(會員編號:F00769)及黃日輝先生(會員編號:A04118)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對三名答辯人作出譴責。委員會並命令安 ...
Module A Preseen
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 ...
iX500_no_security
2013 PFU LIMITED Printed in some country 2013.06 U-109 AMN 50K2 General Specifications ScanSnap iX500 System Requirements Rack2-Filer Smart V1.0 /Magic Desktop V1.0 System Requirements Included items ...
pr-20120822-tc
1 致:編採主任及記者: 新書傳遞金錢與道德的正確觀念香港會計師公會出版兒童故事書,以抉擇為題,教導小朋友明辨是非對錯(香港,二零一二年八月廿二日)— 香港會計師公會今日出版新書《May Moon's Book of Choices》(美滿抉擇之書),教導小朋友認識道德操守、如何抉擇以及金錢與道德的觀念。新書是公會繼2005 年出版一套書冊(《美滿的CPA 秘笈》與《財智兒童養育法》) 及 ...
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 ...
pr-20120118tc
1 致:編採主任/新聞/財經版編輯香港會計師公會二零一二至一三年度財政預算案建議: 協助家庭及提升商業競爭力建議包括多項措施,以穩定住屋市場和增強稅制的吸引力(香港,二零一二年一月十八日) 香港會計師公會今天發布財政預算案建議,呼籲政府推行更多措施,以回應社會對住屋的需要,並提升香港的國際競爭力。由於樓價依然高企,穩定樓價已成為香港最迫切需要之一。公會提議把居所貸款利息扣除的稅項減免擴大至租金支 ...
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 ...
iaps-1000-auditing-comples
By e-mail 11 February 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...
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 ...
Module A_Feb 10_Question
Module A (February 2010 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 and appropriate present ...
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 ...
FRSCMM-Jul
1 Minutes of the 173rd meeting of the Financial Reporting Standards Committee held on Tuesday, 14 July 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
IR_ICAEW_background
ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...
FR_Forum08_Flyer_4th-080922
Date Wednesday, 15 October 2008 Time 2:30 p.m. – 5:30 p.m. Venue Auditorium Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House 213 Queen’s Road East, Wan Chai, Hong Kong CP ...
company
DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...
techwatch60
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
auditing_annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
techwatch58
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ISA550
1 By e-mail 17 July 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14 ...
techwatch57
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
0510
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
FRSCMS-Oct
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
HKICPASubmissionEDISA320
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 Ave ...
national_security_note
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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 ...
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Module A (Jun 12)_Questions
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Module A (Dec 2011)_Question
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Module A (Dec 12)_Questions
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Module A (Jun 15)_Question
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Module B (Jun 14)_Question_1
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Module B (Jun 14)_Question
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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 (Jun 16)_Answer
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Module D (Dec 11)_Question
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Module D (Dec10)_Question
Module D (Dec10)_Question Module D (December 2010 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 ...
Module D (Dec10)_Question_1
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Module C (Dec 12)_Question_4
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Module C (Dec 12)_Question_3
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Module C (Dec 12)_Question
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Module C (Dec 12)_Question_2
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Module B (Dec10)_Question
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Module C (Jun 15)_Question
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Module C (Jun 17)_Question
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Module B (Jun 16)_Answer_2
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HKICPA Bridge Tournament 2015#1_deal
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FE (Jun 17) Paper II_Question
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FE (Jun 16) Paper I_Question
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2018 Level 2CaseQuestionsEngFinal
The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...
1294P_Ng_18JUNE2019_Redacted
IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Cornmittee of the Hong Kong Institute of Cer ...
HKAA_NewMemForm_HKICPA
Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
Module D 6th Edition Learning Pack_Part 3
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30910sa320
Materiality in Planning and Performing an Audit Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...
update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
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 ...
ie_gpd
IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
hksa22021
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021, March 2023, January 2024 Effective for audits of financial statements for periods ...
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 ...
25-10-13_ModuleB Part 2
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p3
1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...
MPS_Module A_part_1_(Delete P1-2)compressed
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MPS_Module+A_part_1_(Delete+P
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MPS_Module+A_part_1_(Delete+P1-2)compressed
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