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exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

pn600_1

NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...

Release Date: 2019-03-25

File Type: pdf | Size: 293 KB

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 ...

File Type: pdf | Size: 349 KB

IAASB-Consultation-Strategy-2024-2027

International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

File Type: pdf | Size: 469 KB

70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

File Type: pdf | Size: 635 KB

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 ...

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30921sa710

Comparative InformationComparative InformationComparative Information Comparative Information Comparative Information Comparative InformationComparative Information Comparative InformationComparative ...

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tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Release Date: 2013-01-25

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ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

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6lftc

Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...

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update212

i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

ATC (20

1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...

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ATC (20

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CCPD19102601

Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...

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CCPD19111601

* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...

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CCPD19111601_v2

* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...

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pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 825 KB

8601

THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...

File Type: pdf | Size: 787 KB

update173

i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

8601pned20

30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...

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update069

Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

CCPD19051101_China Tax Conference 2019_v3

1 China Tax Conference 2019 Programme Code: CCPD19051101 About the event Date & Time 11 May 2019, Saturday 8:45 a.m. – 1:00 p.m. (Registration starts at 8:15 a.m.) Venue Ballroom InterContinental ...

File Type: pdf

hksa450cfd

Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...

Release Date: 2019-03-25

File Type: pdf | Size: 141 KB

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

Release Date: 2018-06-22

File Type: pdf | Size: 306 KB

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