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JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

Release Date: 2002-11-29

File Type: pdf | Size: 553 KB

Sample of Training Records

1 Training Records (Sample) The sample illustrates the Training Records of Practical Experience for Membership Admission on which QP students should record their practical experience. Training Records ...

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

Release Date: 2009-03-18

File Type: pdf | Size: 85 KB

syllabus

-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...

Release Date: 2009-01-08

File Type: pdf | Size: 122 KB

QP_Syllabus_02Jan09

Release Date: 2009-01-08

File Type: pdf | Size: 122 KB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

File Type: pdf | Size: 281 KB

pc-law

(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...

Release Date: 2013-07-04

File Type: pdf | Size: 132 KB

aptitude_test_law

(Revised in April 2008) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates' awareness of the overall legal framework in which business ...

Release Date: 2009-03-31

File Type: pdf | Size: 35 KB

syllabus-v1

Release Date: 2007-01-12

File Type: pdf | Size: 122 KB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

Release Date: 2003-11-13

File Type: pdf | Size: 2 MB

QP pre-entry education competency requirements for sub-degree holders

23 Appendix II QP pre-entry education competency requirements for sub-degree holders (professional bridging examination)Hong Kong Institute of CPAs Information paper on Enhancements to the CPA qualifi ...

Release Date: 2018-10-23

File Type: pdf | Size: 40 KB

pc-business-assurance

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

Release Date: 2017-10-27

File Type: pdf | Size: 119 KB

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

Release Date: 2016-02-05

File Type: pdf | Size: 133 KB

caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

Release Date: 2016-02-23

File Type: pdf | Size: 403 KB

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

Release Date: 2002-11-15

File Type: pdf | Size: 319 KB

exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

Release Date: 2014-03-12

Module A 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 48 KB

Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

Release Date: 2004-08-11

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

Release Date: 2014-01-30

File Type: pdf | Size: 204 KB

rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

Release Date: 2013-08-26

File Type: pdf | Size: 37 KB

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

Release Date: 2000-11-24

File Type: pdf | Size: 2 MB

ED-IFRS03

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...

Release Date: 2004-04-26

File Type: pdf | Size: 2 MB

Information Paper on Enhancements to the CPA QP

Information paper on Enhancements to the CPA qualification programme QP – 10 years of success stories and counting!Executive Summary 1-2 1. Overview of the enhanced CPA qualifying process 3 2. Pre-ent ...

Release Date: 2009-06-04

File Type: pdf | Size: 444 KB

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

Release Date: 2001-11-14

File Type: pdf | Size: 8 KB

HKICPA Scholarship 2019_20

Scholarship recipients Hong Kong Institute of CPAs Scholarships 2019-20 Institution Name Educational background The Chinese University of Hong Kong Mr. Lai Ching Kwan Bachelor of Business Administrati ...

Module 14

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Release Date: 2012-10-15

PC-Law Syllabus_cxl

(Revised in February 2020) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2020 session onwa ...

Release Date: 2017-04-12

File Type: pdf | Size: 282 KB

pc-law

(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

Release Date: 2017-04-12

File Type: pdf | Size: 51 KB

pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

Release Date: 2017-03-06

File Type: pdf | Size: 45 KB

aptitude_test_taxation

(Revised in July 2007) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates' general knowledge of the principles of taxation in Hong ...

Release Date: 2009-03-31

File Type: pdf | Size: 30 KB

hk-law

(Revised in Dec 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

Release Date: 2017-12-22

File Type: pdf | Size: 276 KB

hk-law-old

(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

Release Date: 2017-09-12

File Type: pdf | Size: 242 KB

Hong Kong Law

(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...

File Type: pdf | Size: 67 KB

AT - Hong Kong Law

File Type: pdf | Size: 67 KB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

HKICPA Scholarship Recipients 2017-18

5 Scholarship recipients Hong Kong Institute of CPAs Scholarships 2017-2018 Institution Name Educational background The Chinese University of Miss Tang Wing Yee Master of Accountancy (Year 1) Hong Kon ...

Release Date: 2018-10-05

File Type: pdf | Size: 22 KB

Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

File Type: xls | Size: 52 KB

CAPSTONE - Detailed Syllabus and Proficiency Level

CAPSTONE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outcome are tested. There ...

File Type: pdf | Size: 52 KB

CAPSTONE - Detailed Syllabus and Proficiency Level

File Type: pdf | Size: 52 KB

CAPSTONE - Detailed Syllabus and Proficiency_Level

File Type: pdf | Size: 499 KB

CAPSTONE - Detailed Syllabus and Proficiency Level

File Type: pdf | Size: 509 KB

CAPSTONE Detailed Syllabus and Proficiency Level Revised

CAPSTONE Detailed Syllabus and Proficiency Level Revised CAPSTONE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics cover ...

File Type: pdf | Size: 509 KB

hk-tax

(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...

Release Date: 2015-07-24

File Type: pdf | Size: 79 KB

ATTaxation Syllabus Updated on Jan 2023

(Revised in Jan 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...

File Type: pdf | Size: 95 KB

ATTaxation Syllabus Updated on Jan 2023Clean

File Type: pdf | Size: 95 KB

Hong Kong Taxation

(Revised in Jan 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...

File Type: pdf | Size: 456 KB

Hong Kong Taxation Mar 2024

(Revised in March 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in ...

File Type: pdf | Size: 455 KB

AT-Taxation Syllabus

File Type: pdf | Size: 95 KB

Agenda papers and meeting summaries

Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...

Release Date: 2018-04-10

Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

File Type: pdf | Size: 50 KB

apps03

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 ...

Release Date: 2004-09-06

File Type: pdf | Size: 246 KB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...

File Type: pdf | Size: 221 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...

File Type: pdf | Size: 218 KB

ed_193

IFRS Standards Exposure Draft ED/2019/3 May 2019 Comments to be received by 27 September 2019 Reference to the Conceptual Framework Proposed amendments to IFRS 3Exposure Draft Reference to the Concept ...

File Type: pdf | Size: 207 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 43 KB

20160906-RSCP-Marathon-Results

Standard Chartered Marathon 2016 -ResultsRankOrganisationLast nameGiven nameNet timeTotal timeCategory 1:10km Run -TeamChampionHKICPABALLNicholas Alistair0:39:172:48:49HKICPAWONG Man Piu0:42:25HKICPAP ...

Release Date: 2016-09-06

student-training-record-3

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 368 KB

Programme_130820_r

(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...

Release Date: 2013-08-27

File Type: pdf | Size: 150 KB

Programme_130820_r2

(v130822) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...

Release Date: 2013-08-23

File Type: pdf | Size: 149 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

Release Date: 2018-03-23

File Type: pdf | Size: 280 KB

3_Student_training_records

Release Date: 2007-08-27

File Type: pdf | Size: 215 KB

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

Release Date: 2011-05-19

File Type: pdf | Size: 425 KB

Easy Store_Product List till Dec

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

File Type: pdf | Size: 720 KB

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

File Type: pdf | Size: 276 KB

candidate13

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File Type: pdf | Size: 535 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: ppt | Size: 210 KB

rogerknight

HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...

Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Release Date: 2018-03-16

File Type: pdf | Size: 132 KB

Disciplinary Proceedings in progress as at 1 December 2017

3 Disciplinary proceedings in progress as at 1 December 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

Release Date: 2017-12-01

File Type: pdf | Size: 132 KB

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

Release Date: 2012-08-16

File Type: pdf | Size: 3 MB

result_preliminary_1314

CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...

Release Date: 2014-04-14

File Type: pdf | Size: 69 KB

MODULE 13 - Detailed Syllabus and Proficiency Level

MODULE 13: BUSINESS ASSURANCE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outco ...

File Type: pdf | Size: 55 KB

MODULE 13 - Detailed Syllabus and Proficiency Level

File Type: pdf | Size: 215 KB

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

File Type: pdf | Size: 170 KB

Disciplinary proceedings in progress as at 22 December 2017

Release Date: 2017-12-22

File Type: pdf | Size: 134 KB

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

Release Date: 2008-11-12

File Type: pdf | Size: 162 KB

MBIGandPICIGppt

PREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDFORFORFORHKICPAHKICPAHKICPAHKICPAHKICPAHKICPAI13 SEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBER2017 A ...

Release Date: 2017-09-05

For_Participants_170913

Release Date: 2017-09-05

File Type: pdf | Size: 5 MB

Seminars (Archives)

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Release Date: 2021-03-31

20121120_ModuleC_Case

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Release Date: 2012-12-05

HKICPAStaffSummaryofHKFRS3

HKFRS 3 (Revised) Business Combinations HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

Release Date: 2008-07-15

File Type: pdf | Size: 92 KB

memcir

Dear members, Updates on auditors' reporting on financial statements on periods ended before 3 March 2014 (commencement date of the new Companies Ordinance, Cap. 622) and technical resources on SM ...

Release Date: 2014-03-21

File Type: pdf | Size: 69 KB

vienna_1208

Release Date: 2012-08-16

File Type: pdf | Size: 3 MB

pr_193

30 May 2019 IASB proposes to update Conceptual Framework reference in IFRS 3 The International Accounting Standards Board (Board) has today published for public consultation proposed narrow-scope amen ...

File Type: pdf | Size: 82 KB

form-sdi-a

Form SDI-A (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...

Release Date: 2015-05-20

File Type: pdf | Size: 211 KB

DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

Release Date: 2018-06-07

File Type: pdf | Size: 244 KB

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

Release Date: 2012-02-01

File Type: pdf | Size: 5 MB

CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

File Type: pdf | Size: 257 KB

Associate Level

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Release Date: 2020-11-04

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

File Type: pdf | Size: 275 KB

Disciplinary Proceedings in progress as at 12 February 2018

3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...

Release Date: 2018-02-13

File Type: pdf | Size: 131 KB

ED-IFRS03pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

Release Date: 2004-04-28

File Type: pdf | Size: 31 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

Release Date: 2010-09-22

File Type: pdf | Size: 468 KB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

File Type: pdf | Size: 312 KB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

e4_12

Restructuring and Insolvency Faculty Executive Committee 2012 Composition NAME TITLE Remarks 1. Mr. ARBOIT, Bruno Chairman Note 1 2. Mr. NG, Mat Deputy Chairman Note 3 3. Mr. ARTHUR, Randall Member No ...

Release Date: 2012-10-12

File Type: pdf | Size: 17 KB

How to Achieve CPD Hours

How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...

Release Date: 2009-04-02

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

Release Date: 2021-02-09

Financial reporting issues

Disclosure of the transition to the no-par regime Question B3 – Disclosure of the transition to the no-par regime How should a company reflect the transition to the no par regime for share capital in ...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

File Type: pdf | Size: 323 KB

materially-different

07 MATERIALLY DIFFERENT John Boulton, Faculty Manager, reviews IFRS changes effective for 2010 year-ends. Changes to IFRS that are mandatory for reporting periods ending in 2010 have the potential to ...

Release Date: 2010-09-07

File Type: pdf | Size: 29 KB

hl-hkfrs-pe

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

Release Date: 2010-03-05

File Type: pdf | Size: 101 KB

Module B 20140513 handouts

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Release Date: 2014-05-21

File Type: pdf | Size: 219 KB

QP exam sharing forum_MA (revised)_Upload

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File Type: pdf | Size: 179 KB

1112-1

Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

Release Date: 2011-08-08

ckk-order

1 Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

Release Date: 2010-01-26

File Type: pdf | Size: 20 KB

result summary 2011

CPA Football Competition 2011 Results of Preliminary Round Group A19-Jan-11A2 vs A31 : 321' 22" (A2)216-Jan-11A1 vs A41 : 316' 00" (A4)430-Jan-11A1 vs A22 : 114' 17" (A2)43 ...

Release Date: 2011-02-28

File Type: pdf | Size: 45 KB

Financial reporting issues

For financial years ended before 3 March 2014 but auditor report dated on or after that date Question E1 – For financial years ended before 3 March 2014 but auditor's report dated on or after that ...

2bcucc

1Mergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & Acq ...

File Type: pdf | Size: 464 KB

GZ_CF_rundown_with_map_for_main_forum_v2

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

Release Date: 2016-02-12

GZ_CF_rundown_with_map_for_main_forum

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

Release Date: 2016-01-19

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ann_income_tax

2003-04 2004-05 No dependent parent /grandparent Single 104,001 100,001 Married 208,001 200,001 Married 1 child 238,001 230,001 Married 2 children 268,001 260,001 Married 3 children 298,001 290,001 ...

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Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

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Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

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1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

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aml2014

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...

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HKBN Handbill 20230930 ENG

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Annex D_CRQ (Jul 2013)

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careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

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Module C LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

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Module C LP Summary of Changes 2015

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PC-BA-Syllabus-June2023-session

PC – Business Assurance Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

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PC – Business Assurance Syllabus (Applicable to the June 2024 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

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Module B 20140527 handouts

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Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

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update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

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handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

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handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

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HKBN offer til July 2023

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exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

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Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

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ed_improv1113

Exposure Draft ED/2012/2 November 2012 Comments to be received by 18 February 2013 Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements Cycle 2011–2013 (Proposed amendments to International ...

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2-training-records-samples

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update114

i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...

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Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

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Lucky draw for student survey

Lucky draw for Student Survey As a token of appreciation for students who spare their time to complete the online survey on or before 31 January 2018, they can enter our lucky draw. Prizes for the luc ...

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rundown

Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs Date: 27 November 2010 (Saturday) Time: 9:45 a.m. – 3:45 p.m. Venue: Sheraton Hong Kong Hotel & Towers 20 Nathan ...

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update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

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Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised August 2022September 2023 The illustrative examples accompanying this standard has been updated for editorial correction ...

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AnnexD_CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire is used to provide info ...

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Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

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Module A (5th edition)_Part 2

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HKBN Handbill 20230831 CHN

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lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

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D_Combined Version

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fin-report-lunch-forum

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

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Annual_income_levels

2003-04 2004-05 2005-06 No dependent parent /grandparent Single 104,001 100,001 100,001 Married 208,001 200,001 200,001 Married 1 child 238,001 230,001 240,001 Married 2 children 268,001 260,001 280 ...

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update 282

i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...

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hkfrs3revised

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...

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Disciplinary Proceedings in progress as at 11 October 2017

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Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

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update051

Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...

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update143

Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...

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aml2016

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

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W090810

Become an “i -CARE” professional accountant with HKICPA’s NLP certification programme Programme Code: i – CARE Programme Content and Timetable NLP is the methodology to overcome challenge in difficul ...

Release Date: 2009-06-18

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Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

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course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

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tra

This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...

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Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

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13 QP pre-entry education competency requirements for degree holders (accountancy degrees and conversion programmes) Appendix I Hong Kong Institute of CPAs Information paper on Enhancements to the CPA ...

Release Date: 2018-10-23

2023-2d FCP flyers_set

Financial Controllership Programme A step forward to leadership What is FCP? For whom is FCP for? Financial controllers play an utmost important role in day-to-day financial operations within an organ ...

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cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

Release Date: 2012-07-19

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iesba_qa0519

This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2019 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...

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i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

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GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

Release Date: 2007-03-29

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ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

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20121018_ModuleC_Part I

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frf-2009-program

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 15 October 2009 (Thursday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome addre ...

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Comment Letters

Comment Letters IASB Discussion Paper on Preliminary Views on Lease

Release Date: 2009-07-30

Comment Letters

Comment Letters IASB Discussion Paper on Preliminary Views on Lease

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examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

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Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

Release Date: 2007-10-18

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land_titles_bill_220403

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M19404 22 April 2003 Hon. Margaret Ng Chairman of the Bills Committee, Legislative Council Secretariat, 3/F, Citibank Tower, 3 Garden Road, Central ...

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HKICPA Annual Report 2022 Chi

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Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

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ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

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Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...

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Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...