TFA160422_enrolment
EEvveenntt IInnffoorrmmaattiioonn EEnnqquuiirryy:: 22228877 77000099 //22228877 77008899 ee--mmaaiill:: mmaayy@@hhkkiiccppaa..oorrgg..hhkk EVENT ENROLMENT FORM Programme Code: TFA160422 Finance & ...
featuredbooks_may15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Cost Accounting Books E-books E-journ ...
e-resources_jan15
New e-Resources (January 2015) New EBooks Title : Wiley GAAP 2014: interpretation and application of generally accepted accounting principles Author: Joanne M. Flood Publisher: John Wiley & Sons, ...
20132_MC_Comparison
September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...
20132_MC_Comparison_1
September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...
pc-taxation-old
(Revised August 2013) Paper PC-Taxation Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Taxation Note: 1. The syllabus o ...
pc-taxation
(Revised August 2013) Paper PC-Taxation Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Taxation Note: 1. The syllabus o ...
Events and Activities
The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 23 Oct 2024 E-learning webinar: Exploring Hong Kong’s new patent box ...
newbooks-oct
New Books in Library (Oct 2011) Audit and Assurance Title /Author: Auditing cases : an interactive learning approach /Mark S. Beasley ... [et al.] Publisher: Upper Saddle River, N.J. : Pearson/Prentic ...
pub-forsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
2018_enrolment_form
Enrollment LevelList LevelListr Position Language of report Enrolment Form for Case Competition & Business Seminars Mr. Mrs. Miss Teacher's Contact no. Level 1 Level 2 Both Level Chinese Engli ...
QP_Graduation_Dec2015_session
AU Sin Ting AU Yuen Ling AU YEUNG Wai Sze AU-YEUNG Chun Yat BAI Bingxin BAI Wenlong BAI Yang BAO Wei BIAN Shanshan CAI Suiping CHAI Heqing CHAK Joyce Wing Ying CHAK Tsz Sin, Janice CHAN Chi Chung CHAN ...
Level 1 Cert of Participation_2023_29Jun
Level 1 Competition Awardees list -Certificate of ParticipationSchool NameTeam LeaderTeam Member 1Team Member 2Team Member 3Team Member 4Buddhist Wong Wan Tin CollegeCheung Ka Yi Huang Yeung Sing Jack ...
DG_flyer_apr2014
STARTING FROM TODAY TO MAY 31
第9 部
Whether to consolidate subsidiary undertakings of an investment entity in
Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
Some tests are required to cover not less
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q5 Any requirement for the firm to communicate
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Int 5 2020 apply to financial statements
map
Take this escalator to the Joint Professional Centre (JPC) at G01.
map
Take this escalator to the Joint Professional Centre (JPC) at G01.
Letter to Bills Committee on FRC (Amendment) Bill 2018_11 April 2018_full set
Letter to Bills Committee on FRC (Amendment) Bill 2018_11 April 2018_full set
持續專業進修要求
I am also a member of another professional accountancy institute To comply with of
非過渡性安排的常見問題
Question A1d If the company is eligible for the reporting exemption under sections 359 to 366
非過渡性安排的常見問題
Question C4 Information required to be disclosed by section 383 1e of the CO on material
HKAS 12 Income Taxes
How to calculate the average tax rate for deferred tax purposes in the financial
非過渡性安排的常見問題
Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar
非過渡性安排的常見問題
Question A5 Delivery of special resolution to the Companies Registrar If a company opts not
非過渡性安排的常見問題
Question A6 Reference to Regulation Both section 388 1 and section 388 2
第9 部
True and fair override disclosures to be made by an investment entity with no service subsidiaries
Part 9
Whether to disclose names of directors of non-controlled or immaterial subsidiary [REMOVED]
Part 9
Whether to include non-controlled or immaterial subsidiary undertakings in a consolidated [REMOVED]
Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
Is there any requirement to circularize client accounts for balances at two different dates
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q6 Would it be better to have a single source of
Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
Is there a potential conflict of interest for a CPA firm to perform PN 840 engagements
New Auditors Report
HKSA 720 Revised The Auditors Responsibilities Relating to Other Information sets
HKFRS 16 Leases
When is a lessee required to revise discount rates used in calculating lease liabilities
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Paragraph 13 1 of the 10th Schedule to the Companies Ordinance requires disclosure of the
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Interpretation 5 apply to companies using i HKFRS for Private Entities and ii Small
HKFRS for Private Entities準則
Is applicable to the preparation of financial statements of schools
HKFRS for Private Entities準則
Is applicable to the preparation of financial statements of Owners
HKFRS for Private Entities準則
Is applicable to the preparation of financial statements of
HKFRS for Private Entities準則
Is applicable to small publicly traded entities
HKFRS for Private Entities準則
Is applicable to companies limited by guarantee or unlimited companies
HKFRS for Private Entities準則
Is shareholders approval required for an entity to adopt
HKFRS for Private Entities準則
Is applicable to the preparation of financial statements of
澳洲會計師公會 (CPA Australia)
What are the conditions for the HKICPA members to become CPA Australia
澳洲会计师公会(CPA Australia)
What are the conditions for the HKICPA members to become CPA Australia
澳洲会计师公会(CPA Australia)
I am a CPA Australia associate member Do I need to register as a HKICPA student
澳洲會計師公會 (CPA Australia)
I am a CPA Australia associate member Do I need to register as a HKICPA student
澳洲会计师公会(CPA Australia)
I am now a full member of Is the new MRA applicable to me
澳洲會計師公會 (CPA Australia)
I am now a full member of Is the new MRA applicable to me
澳洲会计师公会(CPA Australia)
I am a QP student Do I need to register as a CPA Australia Associate member
澳洲會計師公會 (CPA Australia)
I am a QP student Do I need to register as a CPA Australia Associate member
澳洲会计师公会(CPA Australia)
What are the conditions for CPA Australia members to become the Institutes member
澳洲會計師公會 (CPA Australia)
What are the conditions for CPA Australia members to become the Institutes member
澳洲会计师公会(CPA Australia)
Will my experience which was acquired prior to my registration as associate member of
澳洲會計師公會 (CPA Australia)
Will my experience which was acquired prior to my registration as associate member of
特许管理会计师公会(CIMA)
What are the criteria for HKICPA members to become members under the MEPE
特許管理會計師公會 (CIMA)
What are the criteria for HKICPA members to become members under the MEPE
特许管理会计师公会(CIMA)
I am a HKICPA member Can I enroll to Papers P3 and Strategic Case Study
特許管理會計師公會 (CIMA)
I am a HKICPA member Can I enroll to Papers P3 and Strategic Case Study
特许公认会计师公会(ACCA)
What are the criteria for the HKICPA members to become members under the new MRA
注册成为会计师
What documents are required to certify my practical experience for membership application
特许公认会计师公会(ACCA)
What are the criteria for members to become the Institutes members under the latest agreement
特許公認會計師公會(ACCA)
What are the criteria for members to become the Institutes members under the latest agreement
特许管理会计师公会(CIMA)
Are there any other options to satisfy the aptitude test requirement
特许管理会计师公会(CIMA)
Will my experience acquired prior to my registration as a student of and
特許管理會計師公會 (CIMA)
Are there any other options to satisfy the aptitude test requirement
特許管理會計師公會 (CIMA)
Will my experience acquired prior to my registration as a student of and
特许管理会计师公会(CIMA)
What are the criteria for members to become HKICPA members under the MEPE
特許管理會計師公會 (CIMA)
What are the criteria for members to become HKICPA members under the MEPE
map
ITIG Site Visit to Ngong Ping 360 Location Map of Assembly Point Exit B Assembly Point
持續專業進修要求
I am also a member of another professional accountancy institute Do I have to comply with the CPD re
持續專業進修要求
If I satisfy the criteria for exemption from the do I need to submit a CPD Declarat
持續專業進修要求
I have attended talks relating to personal career development and the use of Chinese medicine or oth
持續專業進修要求
I have not submitted my CPD Declaration to the Hong Kong Institute of CPAs by the specified membersh
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
If IPO sponsor fee income meets the criteria in HKFRS 1535 to be recognised over time what is
非過渡性安排的常見問題
Can a financial year be set to end on a specific day of the week rather than a specific date
HKFRS for Private Entities準則
Is applicable to an entity which is a subsidiary whose parent uses full
特许公认会计师公会(ACCA)
If I registered as a student before 16 August 2004 but failed to pass the ACCA professional
特許公認會計師公會(ACCA)
If I registered as a student before 16 August 2004 but failed to pass the ACCA professional
澳洲会计师公会(CPA Australia)
I registered as a QP student in China in January 2020 Is the new MRA applicable to me
澳洲會計師公會 (CPA Australia)
I registered as a QP student in China in January 2020 Is the new MRA applicable to me
特许公认会计师公会(ACCA)
I registered as a full member on 1 August 2004 What agreement is applicable to me
特許公認會計師公會(ACCA)
I registered as a full member on 1 August 2004 What agreement is applicable to me
Register as a CPA
What are the submission deadlines for applications Please refer to submission deadline. What are the submission deadlines for applications?
注册成为会计师
If I will leave Hong Kong for a period of time do I need to resign from membership
2024
Quick Links to useful resources: What's new - This section contains major materials published by the Institute’s Standard Setting Department in 2024. 2024
2023
Quick Links to useful resources: What's new - This section contains major materials published by the Institute’s Standard Setting Department in 2023. 2023
2023
Date Subject 21 August 2023 Response to the ISSB survey: Request for Information Consultation on Agenda Priorities Comment letters received
2021
Quick Links to useful resources: What's new - This section contains major materials published by the Institute’s Standard Setting Department in 2021. 2021
2022
Quick Links to useful resources: What's new - This section contains major materials published by the Institute’s Standard Setting Department in 2022. 2022
2020
Quick Links to useful resources: What's new - This section contains major materials published by the Institute’s Standard Setting Department in 2020. 2020
HKICPA Source
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Charitable_Donation_Form
Donor's Name: Membership No.: Contact No.: (o) (m) (f) Email: Address: Donation Amount: Cheque No.: Donation to Hong Kong Institute of CPAs Charitable Fund
Charitable Fund Form
Donation to HKISCAP CAh Cahrairtaitbalbel Feu Fnudnd Donor's Name: Membership No.: Contact No.: (o) (m) (f) Email: Address: Donation Amount: Cheque No.:
Registration matters
What are the submission deadlines for applications Please refer to the application deadlines section. What are the submission deadlines for applications?
持續專業進修要求
My job requires me to coach my staff on a daily basis Can I claim CPD hours from coaching my staff
2023
Comment letters Item Date of Submission Subject -1 22 August Response to the ISSB survey: Request for Information Consultation on Agenda Priorities Comment letters
2022
Publications Publications Item Date of Issue Subject -1 August A Plus Article: The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures
Notice board
Check for the latest announcements, notices, and other relevant materials in relations to the programme of the current cohort. 1. Candidate Handbook Download 2. Legal Reference System search engine
2020
Date of submissions Subject 2 December 2020 Hong Kong's BEPS 2.0 Readiness 4 September 2020 Submission on proposal to provide tax concession for carried interest 10 Feb 2020 2020-21 Budget Proposa ...
Training and Development
Training and Development is a fortnightly update of the Institute’s top upcoming CPD programmes and a summary of the Institute’s training events, alternating between face-to-face and e-learning events ...
2016
DateSubject 16 May Institute comments on IAASB Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits 2016
2016
DateSubject 16 May 2016 Institute comments on IAASB Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits
Map_SMP140303
SMPs Forum – Access to Finance & RMB Trade Settlement (Monday, 3 March 2014) Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Map HSBC Main Building
PwC_IFRS2013pack
The offer has been suspended due to Bloomsbury Professional's internal management issue. We apologize for any inconvenience caused. Should you have any enquiries, please contact Ms. Karen Wong at ...
2012
DateSubject 11 October IAASB's Invitation to Comment: Improving the Auditor's Report 14 September 2012 IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the A ...
2012
DateSubject 11 October 2012 IAASB's Invitation to Comment: Improving the Auditor's Report 14 September 2012 IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in t ...
3HK-iPhone
Special offers for Hong Kong Institute of CPAs DICKY CHOW: 63167534 Email: dicky.chow@hthk.com 28 /7 客戶須預繳1 1個月服務月費Customer is required to prepay 1 month service fee
bridge-tour2010
Inter-Professional Bridge Tournament 2010 The Institute's team placed 2nd runner-up in the Inter-Professional Bridge Tournament on 10 August 2010. Thanks to our team members: Alfred Au (team capta ...
Workshops
Can I take the Final Examination before Capstone workshops No, full attendance of the Capstone workshops is a prerequisite to sit the Final Examination. Can I take the Final Examination before Capston ...
Workshops
What would happen if I cannot pass the Capstone Students will not be allowed to sit the Final Examination. What would happen if I cannot attend the Capstone ?
Workshops
Is there any examination for the introductory workshop No, but students are required to complete the introductory workshop before they can enroll in the technical modules of the Professional Level. Is ...
Registration matters
Can a nonInstitute member apply for the SD Insolvency No. Applicants to the SD (Insolvency) must be an Institute member. Can a non-Institute member apply for the SD (Insolvency)?
Strategic objectives and initiatives update
Professional development and member engagement Objectives Identify development needs and deliver quality programmes to members. Provide service and support meeting the needs of members. Delivering mem ...
FAQ
3-Who can use the HKICPA logo on their stationery Only practice units are permitted to use the HKICPA logo on their stationery. Who can use the HKICPA logo on their stationery?
Annual Renewal
How can I renew online You can pay your annual fee(s) and submit your annual return by logging in to the section in our website. How can I renew online?
Result of Level 2
1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name Team Leader Members China Holiness Chur ...
Enrolment form_EL130506
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
Meetings with the State Taxation Administration (国家税务总局)
Meetings with the State Taxation Administration (国家税务总局) Representatives of the Hong Kong Institute of CPAs, including members of the China Tax subcommittee, hold annual liaison meetings with the Main ...
Final_Exam_graduates_dec05
QP Graduates – December 2005 Session The Institute is pleased to announce that 246 QP candidates successfully completed the Qualification Programme in the December 2005 session. The graduates are list ...
FPE_graduates
CPA QP Graduates – December 2005 Session The Institute is pleased to announce that 246 CPA QP candidates successfully completed the CPA Qualification Programme in the December 2005 session. The gradua ...
appendix
Seminars organised by the IIG 2001 Appendix Date Speaker(s) & Chairman Topic HKSA CPD Credit Hour Law Society CPD Credit Point Handout No. of Pages 17/1/2001 Mr. Ian Robinson, Robinson Management ...
Shangri-La 2023 Sep Hamper
Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
MyMeet.io
Expiry date: Until further notice Offers: 20% off discount for annual plan of MyMeet.io. Eligible users: All HKICPA members, International Affiliates & GAAs members are eligible to enjoy the offer ...
Bryan Medical Limited
Offer: Special price for selected dental services For the service and price details, please contact 6707 4735 via WhatsApp. Redemption method: Please present your membership card. Terms and conditions ...
Examination support
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HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
c53a584c557841f3b5e67e34af94086d_20221215095737 221215015739 221215015739-20503d13e3561853519e480fe5aed308 95163719 20503d13e3561853519e480fe5aed308 37530941/95163719 Section 2: HK-Int 5 (Revised) Pre ...
Hong Kong Automobile Association
Offers: Waiving of membership entrance fee (Application form / Member guideline): 1. Ordinary membership: 300 2. Commercial membership: 800 Redemption method: Complete the application form with member ...
LPM Group Ltd.
Expiry date: 31 Dec 2024 Offer: 10% discount for all collectibles item (Except for the Royal Canadian Mint product) (flyer) Redemption method: Please present your membership upon purchase. Terms & ...
Comic 7 “借貸好廚師”
Comic 7 “借貸好廚師” (Responsible borrower) focusing on the “Borrowing” concept The chef of a famous hotel, Curious Girl, won a culinary competition and was granted the opportunity to pursue advanced studi ...
Organic Gardens International Limited
Offers: 20% off of selected products listed on the order form Redemption method: Please complete the order form. Terms & Conditions: Please refer to the terms and conditions listed on the order fo ...
ARTĒ Madrid
Offer: Year round offer: 10% OFF on regular priced jewellery items at all retail shops. (flyer) Redemption method: Present valid HKICPA membership / staff card upon purchase Terms and conditions: Plea ...
The Pier Hotel
Offers: Discounts on daily room rentals (Flyer) Redemption Method: Present valid membership card upon purchase Terms and conditions: Please refer to the Terms & Conditions listed in the promotion ...
Excellent Medical Centre Limited
Offers: Free first consultation fee and special package offer (flyer) Redemption method: Present HKICPA membership / staff card upon purchase Terms & Conditions: Free treatment is not transferrabl ...
Cheerway Company
Offers: 1. Discount of HK4.80 per litre for PetroChina gasoline purchase. 2. Discount of HK10.80 per litre for PetroChina diesel purchase. Redemption method: For details and application form, please v ...
2019
Date of submissions Subject 27 September Submission on Proposed profits tax concessions for the insurance sector 28 January 2019 2019-20 Budget Proposals 11 January 2019 Inland Revenue (Profits Tax E ...
Comic 6 “消費時光機”
Everyone at the laboratory focused their attention on the final time machine test. Spender Boy was messing around and accidentally fell into the time machine. What strange things will happen next? Com ...
Non-accredited programmes
refer to those programmes offered by recognised tertiary institutions but not yet accredited by the Institute. Graduates of non-accredited programmes are assessed individually and module exemptions ar ...
Page not found
We're sorry – we couldn’t find the page you were looking for.
Location and opening hours
Address: 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel. No.: 2287-7018 Opening Hours: Monday to Friday 9:00 a.m. – 7:00 p.m. Saturday 9:00 a.m. – 12:00 noon Sunday & Public H ...
TTIG_practice schedule_1703
Table Tennis Interest Group Practice Schedule (Pre-registration is required) March 2017 Date: 1, 8, 15, 22 & 29 March 2017 (Wednesdays) -TBC Time: 8:00 -10:00 p.m. Venue: LCSD venue in Hong Kong I ...
TTIG_practice schedule_1701
Table Tennis Interest Group Practice Schedule (Pre-registration is required) January 2017 Date: 4, 11, 18 & 25 January 2017 (Wednesdays) -TBC Time: 8:00 -10:00 p.m. Venue: LCSD venue in Hong Kong ...
TTIG_practice schedule_1610
Table Tennis Interest Group Practice Schedule (Pre-registration is required) “For members of Table Tennis Interest Group only” October 2016: Date Please register by Time Venue 5 October (Wed) 29 Septe ...
160711_Location_Map
Information Centre 2/F, Cityplaza 1 太古城中心二樓Deloitte Learning Centre 6/F., Cityplaza 4, 12 Taikoo Wan Road, Taikoo Shing, Quarry Bay Cityplaza 4 Taikoo MTR Station Exit E1 Take escalator to Cityplaza 1 ...
TTIG_practice schedule_1606
Table Tennis Interest Group Practice Schedule (Pre-registration is required) “For members of Table Tennis Interest Group only” June 2016: Date Please register by Time Venue 1 June (Wed) 26 May 2016 8: ...
TF_mainland_taxation_sub-com_2015
Taxation Faculty Mainland Taxation Sub-committee 2015 Composition NAME TITLE 1. Anthony Tam Convenor 2. William Chan Member 3. Gary James Member 4. Daisy Kwun Member 5. Alice Lam Member 6. Mak Ho-sing ...
PICIG160527-Map
PICIG Visit to Temple Mall North Location Map Assembly Date & Time: Friday, 27 May 2016 at 2:45 p.m. Assembly Point: Wong Tai Sin MTR Station Exit B (Station Concourse -near Arome Bakery) [黃大仙港鐵站B ...
map
Location PICIG visit to MTR operations control centre Assembly date & time: Friday, 8 January 2016 at 9:45 a.m. Please assemble at U1, Tsing Yi MTR station, Tung Chung line concourse (outside th ...
Online shop_procedure
Step 1: Go to our website (Click HERE) and then click online shop Step 2: Select Printer or Consumable Step 3: Enter the code in the field Promotion Code (JZQ9WHVQ) and select relevant model The disco ...
Examination timetable
The HKICPA/HKABE BAFS Mock Examination is held once a year in December. Candidate should pay attention to the assigned examination session and venue printed on individual examination confirmation and ...
Online examination enrolment and fees
Enrolment BAFS teacher-in-charge is requested to register online for their students via the webpage of the Hong Kong Association for Business Education Limited: http://exam.hkabe.org/ExaminationManage ...
KM_Wong
From: K.M. Wong Sent: Saturday, October 19, 2013 4:17 PM Subject: I am in support of the Council's view Dear Sir/Madam, My membership number is A07466. Just want to confirm that I am in support of ...
2013-2014_budget
The Hon Kenneth Leung, Legislative Councillor 27 February 2013 1The Budget The Budget serves as a political tool Maintains a low and simple tax system Maintains a redistribution effect Observes th ...
TF structure
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Taxation Faculty Executive Committee Council Hong Kong Institute of CPAs July 2012 Faculty Membership Technical Member Services Others (to be set-up ...