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MPFA_submission_annex

1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...

Release Date: 2004-03-29

File Type: pdf | Size: 125 KB

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

Release Date: 2001-11-14

File Type: pdf | Size: 1001 KB

Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

Release Date: 2001-01-08

File Type: pdf | Size: 15 KB

Ipsas9-13

Release Date: 2001-01-08

File Type: pdf | Size: 15 KB

ssap17q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-Apr-2003 SSAP 17, Property, Plant & Equipment Page 1 of 4 SSAP 17, Property, Plant and Equipment Background ...

File Type: pdf | Size: 27 KB

Module C (Dec 11)_Question

Module C (Dec 11)_Question Module C (December 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 ...

File Type: pdf | Size: 114 KB

Module D (May 10)_Question

Module D (May 10)_Question Module D (May 2010 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 argu ...

File Type: pdf | Size: 52 KB

SMPCTI

1 Meeting with SMPC Technical Issues Working Group (via teleconference) Date: 22 April 2020, Wednesday Time: 3:00 p.m. – 5:30 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) CP ...

File Type: pdf | Size: 169 KB

HKICPA_TnC_1218

Terms and Conditions apply. TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2021. Only applicant whose BOC HKICPA Platinum Card (the ...

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FE (Dec 16) Paper I Panelists Report_Final

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File Type: pdf | Size: 181 KB

FE (Dec 16) Paper I Panelists Report_Final_1

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Panelists_Report_Mod_A_(Dec_16)_Final

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FE PI (Dec 2016) Panelists' Report_final

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Panelists_Report_Module_A_(Jun_16)_Final

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Panelists_Report_Module_A_(Jun_16)_Final_1

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2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

File Type: docx | Size: 175 KB

2ms

Page 1 of 4 SUMMARY OF MEETING WITH THE HKICPA FINANCIAL INSTRUMENTS ADVISORY PANEL IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 26 October 2018 Time: 9:30 am – ...

File Type: pdf | Size: 211 KB

Sustainability Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Sustainability Committee Terms of Reference 1. Provide general support and advice to management in de ...

Release Date: 2024-09-23

Our Commitments

Best Corporate Governance and ESG Awards The Awards recognize that investors and other stakeholders are more and more interested in how listed companies and major public sector organizations are addre ...

Release Date: 2024-05-02

Environmental, Social, and Governance (ESG)

Environmental, Social, and Governance (ESG) To gain further knowledge on ESG and other subject areas, please visit the Institute's Sustainability Information Centre. Looking for more courses? Visi ...

Release Date: 2021-10-07

"Rich Kid, Poor Kid" in the news

Working together with our accountant members, HKICPA is committed to promoting financial literacy throughout the city. Over the years, we have embraced a culture of financial management education amon ...

Release Date: 2021-04-15

Cir2018_CPA Practices_flyer

Group Insurance Program for Member Practices 2018/2019 The Insurance Program for Member Practices which is renewable on 1 October each year offers member practices a comprehensive coverage at competit ...

Release Date: 2018-10-09

File Type: pdf | Size: 67 KB

AP-SAP

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

Release Date: 2018-06-04

File Type: pdf | Size: 242 KB

Mr

NOVA CPA, HONG KONG The Accountant of the Future ANTHONY STALTARI PARTNER CONSULTING DIRECTOR, ASIAAnything that can be automated will be automated98% of Hong Kong companies are SMEs 46% of the workfo ...

Release Date: 2017-10-16

File Type: pdf | Size: 11 MB

Mr. Anthony Staltari_outdated

Release Date: 2017-10-16

File Type: pdf | Size: 11 MB

Cir2017_CPA Practices_flyer

Group Insurance Program for Member Practices 2017/2018 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Release Date: 2017-10-09

File Type: pdf | Size: 64 KB

itc_ias16

Page 1 of 1 29 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds bef ...

Release Date: 2017-06-29

File Type: pdf | Size: 144 KB

Cir2016_CPA Practices_flyer

Group Insurance Program for Member Practices 2016/2017 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Release Date: 2016-11-17

File Type: pdf | Size: 214 KB

YMSC161119_Coastal_Data_Card_2016

VOLUNTEER OCEAN TRASH DATA FORM 1 CLEAN UP TRASH & COLLECT DATA 2 ORGANIZE & ANALYZE DATA 3 PUBLISH RESULTS 4 REDUCE OUR IMPACT Trash ranks as one of the most serious pollution problems chokin ...

Release Date: 2016-11-17

File Type: pdf | Size: 841 KB

AP-SAP-IT-jul

Release Date: 2016-07-29

File Type: pdf | Size: 243 KB

ap-sap_c_it_dec

Release Date: 2015-12-31

File Type: pdf | Size: 243 KB

Cir2015_CPA Practices_flyer

Group Insurance Program for Member Practices 2015/2016 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Release Date: 2015-10-12

File Type: pdf | Size: 213 KB

i2c_ias19

19 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settle ...

Release Date: 2015-06-19

File Type: pdf | Size: 125 KB

prifrs2

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Release Date: 2014-11-25

File Type: pdf | Size: 185 KB

Cir2014_CPA Practices_flyer_rv

Group Insurance Program for Member Practices 2014/2015 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Practices a comprehensive coverage at competit ...

Release Date: 2014-09-16

File Type: pdf | Size: 64 KB

i2c_marco

28 April 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF ACCOUNTING FOR DYNAMIC RISK MANAGEMENT: A PORTFOLIO REVALUAT ...

Release Date: 2014-04-28

File Type: pdf | Size: 56 KB

HKICPA Enrolment Form

Certificate in International Treasury Management (CertITM) Yes I would like to enrol on the Certificate in International Treasury Management April examination (enrolment deadline 15 September) October ...

Release Date: 2014-04-11

File Type: pdf | Size: 165 KB

pr_eqmethod

Release Date: 2013-12-02

File Type: pdf | Size: 84 KB

Cir2013_CPA Practices_flyer

500,000 LIFE & ADD PROTECTION BY AIA Group Insurance Program for Member Practices 2013/2014 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Pract ...

Release Date: 2013-10-07

File Type: pdf | Size: 142 KB

it-programmer

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

Release Date: 2013-08-09

File Type: pdf | Size: 109 KB

de-issue-sub

By email and by post 7 March 2011 Our Ref.: C/CFC, M75999 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Stree ...

Release Date: 2011-03-08

File Type: pdf | Size: 167 KB

group-2010-2011

-1 -R_09/2010 Group Insurance Programmes for Member Practices 2010/2011 The insurance programmes for member practices which are renewable on 30 September each year offer member practices the most comp ...

Release Date: 2010-09-24

File Type: pdf | Size: 128 KB

Auditing and Assurance Bulletins and Circulars

Auditing and Assurance Technical Bulletins No. Subject Issue Date AATB 1 (Revised) Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Co ...

Release Date: 2009-03-19

030430

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Labour Issues in Corporate Failures under the Present Economic Climate Spea ...

Release Date: 2009-03-19

File Type: pdf | Size: 18 KB

030430

Release Date: 2009-03-19

File Type: pdf | Size: 18 KB

Cir2007_CPA Practices_flyer_rv

R_10/2007 Insurance Programme for Member Practices 2007/2008 The Institute has negotiated with respective insurers the following insurance plans for member practices at very competitive rates. The sal ...

Release Date: 2007-10-05

File Type: pdf | Size: 27 KB

I2C-IASB-IFRS-1

6 February 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNA ...

Release Date: 2007-02-07

File Type: pdf | Size: 143 KB

i2c

30 November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB Discussion Paper on Measurement Bases for Financial Accounting – Measurement on Initial Recognition Th ...

Release Date: 2005-11-30

File Type: pdf | Size: 32 KB

I2C-FA-MeasureRecog

Release Date: 2005-11-30

File Type: pdf | Size: 32 KB

cpa_insurance

HKICPA Insurance Programme for Member Practices 2004/2005 The Institute has solicited the following insurance plans for member practices at competitive or discounted premium rates. The salient feature ...

Release Date: 2005-01-05

File Type: pdf | Size: 144 KB

bcpa_insurance

Release Date: 2005-01-05

File Type: pdf | Size: 144 KB

Godiva_form

HKICPA Members Mid-Autumn Order Form Discount Policy Enjoy 20% discount upon purchase of HK1,500 Enjoy 25% discount upon purchase of HK6,000.00 Minimum Order Amount : HK500 net (after discount) ** Dis ...

File Type: xls | Size: 40 KB

Analyst Programmer - IT (20151120)

Analyst Programmer - IT (20151120) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top- ...

File Type: pdf | Size: 99 KB

Analyst Programmer IT 18 months 08 July 2019

Analyst Programmer IT 18 months 08 July 2019 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bo ...

File Type: pdf | Size: 196 KB

Business Analyst IT Sept 2021

Business Analyst IT Sept 2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier ...

File Type: pdf | Size: 397 KB

Sustainability assurance and CPAs

Relevant HKICPA publications and thought leadership articles Relevant HKICPA publications and thought leadership articles Thought leadership articles in A Plus magazine Thought leadership: Bridge the ...

Release Date: 2023-01-03

Analyst Programmer IT 18 months 08 July 2019R

Analyst Programmer IT 18 months 08 July 2019R The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent b ...

File Type: pdf | Size: 196 KB

Officer IT Sept 2021

Officer IT Sept 2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountan ...

File Type: pdf | Size: 397 KB

SAP or AP

File Type: pdf | Size: 168 KB

Analyst Programmer IT 12 months 24 Sep 2020

Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...

File Type: pdf | Size: 441 KB

IT JobAd - AM 20211028

File Type: pdf | Size: 101 KB

AM_IT_May 2021

File Type: pdf | Size: 397 KB

AMAPPIT20220531

File Type: pdf | Size: 380 KB

SM_M_LS ME 012024

The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. At ...

File Type: pdf | Size: 312 KB

Job Ad SM_Lead

File Type: pdf | Size: 313 KB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

Release Date: 2016-11-24

File Type: pdf | Size: 6 MB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

Release Date: 2019-03-25

File Type: pdf | Size: 666 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 855 KB

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

Release Date: 2010-08-18

File Type: pdf | Size: 330 KB

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

IG_IASB_SME

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 723 KB

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

Module B (5th edition)_Part 1

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Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

Release Date: 2015-03-20

File Type: pdf | Size: 8 MB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

Release Date: 2017-08-29

File Type: pdf | Size: 432 KB

Module C

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 ...

Release Date: 2014-02-17

File Type: pdf | Size: 553 KB

20121025_ModuleB_PartII

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Release Date: 2012-10-25

File Type: pdf | Size: 1009 KB

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

Release Date: 2010-01-20

File Type: pdf | Size: 116 KB

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

Release Date: 2003-07-04

File Type: pdf | Size: 128 KB

S087_Proposal_Champion

The HKICPA Accounting and Business Management Case Competition 2021-22 (Level 2) 1 Part A — Executive summary 1) Bonjour’s Current State of Business: Bonjour Holdings Limited (Bonjour) is a chain of r ...

File Type: pdf | Size: 3 MB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

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ed_sme14

Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...

Release Date: 2013-10-03

File Type: pdf | Size: 355 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

Release Date: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

Release Date: 2010-05-24

File Type: pdf | Size: 580 KB

frameworki2c

-1 -Exposure Draft (ED) of a Proposed Revised Framework for the Preparation and Presentation of Financial Statements Comments to be received by 15 November 2002 Issued by the Financial Accounting Stan ...

Release Date: 2002-09-17

File Type: pdf | Size: 474 KB

pe-illustrative-financial-statement

Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...

File Type: doc | Size: 601 KB

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MPFA_submission_annex

Appendices

Ipsas9-13

Ipsas9-13

ssap17q&a

Module C (Dec 11)_Question

Module D (May 10)_Question

SMPCTI

HKICPA_TnC_1218

FE (Dec 16) Paper I Panelists Report_Final

FE (Dec 16) Paper I Panelists Report_Final_1

Panelists_Report_Mod_A_(Dec_16)_Final

FE PI (Dec 2016) Panelists' Report_final

Panelists_Report_Module_A_(Jun_16)_Final

Panelists_Report_Module_A_(Jun_16)_Final_1

2018 Level 1CaseQuestionsEngFinal

2ms

Sustainability Committee

Our Commitments

Environmental, Social, and Governance (ESG)

"Rich Kid, Poor Kid" in the news

Cir2018_CPA Practices_flyer

AP-SAP

Mr

Mr. Anthony Staltari_outdated

Cir2017_CPA Practices_flyer

itc_ias16

Cir2016_CPA Practices_flyer

YMSC161119_Coastal_Data_Card_2016

AP-SAP-IT-jul

ap-sap_c_it_dec

Cir2015_CPA Practices_flyer

i2c_ias19

prifrs2

Cir2014_CPA Practices_flyer_rv

i2c_marco

HKICPA Enrolment Form

pr_eqmethod

Cir2013_CPA Practices_flyer

it-programmer

it0301-ap

ap-0814

ap-0730

p-it

programmer-it

de-issue-sub

group-2010-2011

Auditing and Assurance Bulletins and Circulars

030430

030430

Cir2007_CPA Practices_flyer_rv

I2C-IASB-IFRS-1

i2c

I2C-FA-MeasureRecog

cpa_insurance

bcpa_insurance

Godiva_form

Analyst Programmer - IT (20151120)

Analyst Programmer IT 18 months 08 July 2019

Business Analyst IT Sept 2021

Sustainability assurance and CPAs

Analyst Programmer IT 18 months 08 July 2019R

Officer IT Sept 2021

SAP or AP

Analyst Programmer IT 12 months 24 Sep 2020

IT JobAd - AM 20211028

AM_IT_May 2021

AMAPPIT20220531

SM_M_LS ME 012024

Job Ad SM_Lead

annual_report_2016_eng

PartII_SFAS 157

DP-FairValueMeasurements-PII

hkas12

hk(ifric)-int12

update074