pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...
1347_MS_ChinaTodaySeries _180926
1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...
1347_MS_ChinaTodaySeries _180926
1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...
Education material1
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
Meatogo Limited
Offer: 10% off on regular-priced items at retail outlet or online store Locations: 1. Tin Hau: Ground Floor, Ernest Court, 29A&29B Ngan Mok Street, Tin Hau 2. Tseung Kwan O: Shop 5, G/F, The Papil ...
Web_OneStop_2015
One Stop Food Supply Company is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates ...
HKBicycle
Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. OOffffeerr 10% discount on regular-priced items. The offer is valid until 31 December 2012. High end bicycles Ba ...
HKBicycle
Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. Offfferr 10% discount on regular-priced items. The offer is valid until 31 December 2011. High end bicycles Backpa ...
ITIG080927
Information Technology Interest Group (ITIG) Site Visit to MTR Date 27 September 2008, Saturday Time 9:00 am – 12:30 pm Leader Mr. Eric Kan, Member of the ITIG Organising Committee Programme 1. Visit ...
ITIG080927
Information Technology Interest Group (ITIG) Site Visit to MTR Date 27 September 2008, Saturday Time 9:00 am – 12:30 pm Leader Mr. Eric Kan, Member of the ITIG Organising Committee Programme 1. Visit ...
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
q7 Service providers include all kinds of 1 paragraph 16(v) defines “service provider” in the context of this HKSQM as an individual or organization external to the firm that provides a resource that ...
pr-20110928c
1 致:編採主任及記者: 中國智能手機遊戲行業方興未艾A Plus 十月號現已出版,今期探討港元掛鈎會否不合時宜以及財務總監對公司進行首次公開招股的重要性,亦討論各大會計師事務所的招聘計劃(香港,九月二十八日) — 中國的智能手機遊戲行業方興未艾,年度增長率達20%。格融移動(Glu Mobile)大中華區總裁鄭永強先生指出,倘中國智能手機遊戲行業持續增長,未來數年中國市場將取代美國領導全球。格融 ...
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 ...
aasc-327
1 Minutes of the 327th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 17 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
syl-pc-law-v1
Paper PC-Law Page 1 P:\E&T\PEF\PC_EXAM\SYLLABUS\2009\December 2009\Law.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC- ...
I2C_Fin-ImprovementProject
5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (SECOND SET) Comments to be ...
I2C-Fin-ImprovementProject
5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (SECOND SET) Comments to be ...
IIG070531
Insolvency Interest Group (IIG) Lunch Seminar Joint Seminar on: -Instructing an expert witness -Forensic document and handwriting examination Topic Joint Seminar on: -Instructing an expert witness by ...
IIG070531
Insolvency Interest Group (IIG) Lunch Seminar Joint Seminar on: -Instructing an expert witness -Forensic document and handwriting examination Topic Joint Seminar on: -Instructing an expert witness by ...
IIG070531
Insolvency Interest Group (IIG) Lunch Seminar Joint Seminar on: -Instructing an expert witness -Forensic document and handwriting examination Topic Joint Seminar on: -Instructing an expert witness by ...
accountandauditrules
-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...
SFC letter
-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...
SFC letter
-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...
wga-case1-template
working financial statements bkgd 3 bkgd 2 bkgd 1 HK'000 Property, plant and equipment Non-current assets Investment in an associate Pledged bank deposits Current assets Inventories Trade receivab ...
24603
1 Minutes of the 246th meeting of the Ethics Committee held on Tuesday, 2 March 2021 at 12:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
PR_20181010_TC
1 香港會計師公會對一名會計師作出紀律處分(香港,二零一八年十月十日)香港會計師公會轄下一紀律委員會,於二零一八年九月四日命令將鄭惠恒先生(會員編號:A35685)由二零一八年十月十六日起從會計師名冊中除名,為期十年。此外,鄭先生須繳付公會的紀律程序費用34,432港元。鄭先生是一間秘書服務公司的唯一股東及董事。他曾為兩間公司從欺詐性投資計劃中所得款項進行轉賬。於二零一四年二月,鄭先生在區域法院案 ...
important_notice_for_bad_weather_bilingual
HKICPA Examination in BAFS Important Notice to All Candidates Bad Weather Notice If weather conditions are at all doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. 8 or ab ...
wef 01
Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized employers and supervisors in January 2 ...
Circular_singing_131031
Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...
Circular_singing_130711
Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...
Circular_singing_130412
Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...
Circular_singing_130411
Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...
WSET_course_form_final
英國葡萄酒及烈酒教育基金會證書課程WSET Certificate in Wines and Spirits (Exclusive to HKICPA Members) Course code: 103-460707-01 Since the Financial Secretary announced the waiving of duties on wine and alcohol in Mar ...
HKSA700_Auditor_Report_CHI
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
SME_Unqualified_Reports_CHI_25Feb09
獨立核數師報告致中小企有限公司股東(於[國家或地點]註冊成立的有限公司) 就財務報表作出的報告本核數師(以下簡稱「我們」)已審核列載於第至頁中小企有限公司的財務報表,此財務報表包括於二零零年十二月三十一日的資產負債表與截至該日止年度的收益表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的中小企財務報告準則編製及列報該等財務報表。這責任包括設計、實施 ...
ER081112
「內地經濟發展展望」研討會Seminar on "The Outlook of the Economic Development in the Mainland" 自從中國加入世界貿易組織後,內地經濟便逐步與世界經濟接軌,近年發展更一日千里。今年,內地成功舉辦北京奧運會,對經濟發展產生了刺激作用。但是,最近的全球金融海嘯會否減慢內地的經濟增長, 甚至造成重大的衝擊,也是值得關注 ...
HKSA700
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
HKSA700
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
wef 01012016 (123_2016 Edition)_merged
wef 01012016 (123_2016 Edition)_merged Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized ...
PR_20210423_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二一年四月二十三日)香港會計師公會轄下一紀律委員會,於二零二一年三月十六日就執業會計師蔣倩薇(會員編號:F05766)犯有專業上的失當行為及不名譽行為,對她予以譴責。紀律委員會另命令由二零二一年四月二十七日起吊銷蔣女士的執業證書及將其從會計師名冊中除名,為期三年。此外,蔣女士須繳付紀律程序費用66,051.50 港元。蔣女士以個人名義全職執 ...
PR_20210629_Chin
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二一年六月二十九日)香港會計師公會轄下一紀律委員會,於二零二一年五月十三日就執業會計師郭志燊先生(會員編號:A04893)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。紀律委員會另命令由二零二一年六月二十四日起吊銷郭先生的執業證書,並在六個月內不向其另發執業證書。此外,紀律委員會命令郭先生須繳付罰款100,000港元 ...
PR20210708_C
1 香港會計師公會對一名會計師作出紀律處分(香港,二零二一年七月八日)香港會計師公會的一個紀律委員會,於二零二一年五月二十八日命令將韓鶴立小姐(會員編號:A42630)由二零二一年七月九日起從會計師註冊紀錄冊中除名,為期五年。此外,韓小姐須繳付公會紀律程序費用44,590港元。韓小姐向其僱主提供兩張聲稱為一間醫院所簽發的醫療證明書作為申請病假的證明。該僱主其後發現上述證明書並不是由該醫院簽發,而韓 ...
PR_20220329_TC
1 香港會計師公會對一名註冊學生作出紀律處分(香港,二零二二年三月二十九日)香港會計師公會轄下一紀律委員會,於二零二二年二月十八日頒佈胡屹(註冊學生編號:S045468)不適宜維持註冊學生的身份,並命令將其姓名由二零二二年三月三十日起從註冊學生的註冊紀錄冊中刪除。此外,胡先生須繳付紀律程序費用港幣五萬五千四百六十五元。胡先生是公會專業資格課程的註冊學生。他於二零一九年及二零二零年期間,在一間會計師 ...
PR20220131_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二二年一月三十一日)香港會計師公會轄下一紀律委員會,於二零二一年十二月二十三日就執業會計師張振邦先生(會員編號:A35716)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為,對他予以譴責。紀律委員會另命令由二零二二年二月三日起吊銷張先生的執業證書,並在12 個月內不向其另發執業證書。此外,紀律委員會命令張先生須 ...
Important Notice for Bad Weather BilingualNov2018
HKICPA/HKABE BAFS Mock Examination Important Notice to All Candidates Bad Weather Notice If weather conditions are at all doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. ...
Cafe Takeaway Order Form Jan 20227th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM CAFÉ RENAISSANCE TAKEAWAY O ...
Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM DYNASTY CANTONESE DELIGHTS -TAKE ...
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Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
pr-20120201-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs welcomes government's short-term budget measures given uncertain outlook for 2012 Lack of new and long-term initiatives disappoi ...
570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
20140305_Hong Kong Tax Updates 2013
Date 5 March 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20130321
Date 21 March 2013, Thursday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20120601
Date 1 June 2012, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Ms. Clara Yu ...
20120206
Date 6 February 2012, Monday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
by-laws
Extract from the By-laws of the Professional Accountants Ordinance relating to examinations matters PART IX EXAMINATIONS 37. Power of Council to make rules The Council may make rules prescribing -(a) ...
20110518
Date 18 May 2011, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patri ...
20110223
Date 23 February 2011, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Spea ...
csloffer
Offer : One2Free “Netbook Next G Super Offer” Valid until 31 Jul 2010 1. Customers are required to pay a MTR/Tunnels/Mobile Service Licence Fee of 12 per month and you are required to subscribe for a ...
100121
Date 5 February 2010, Friday Time 6:30 p.m. -9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Room A, Unit 1, G/F., The Centre, 99 Queen’s Road Central, Hong Kong. Speaker Ms. Annie Chan ...
Stmatters
Student matters Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Module preparation seminars and final examination revision course A series of ...
Volvo_eDM (1408114)
Volvo_eDM (1408114) All-New XC60 T5 Power without Footprint XC60 T5 Sports SUV HK449,800 FREE first-year license fee (original HK469,800) Enjoy Volvo’s exclusive offers FOR MEMBERS of hkicpa!! XC90 T5 ...
cl4_wkp
The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 7Ef/{}Plft\g\fT}Lif]lj'l{,I,ljFT)"{ij'{t){''i"r]1\tnL''t' ...
cl4_wkp
The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 7Ef/{}Plft\g\fT}Lif]lj'l{,I,ljFT)"{ij'{t){''i"r]1\tnL''t' ...
CPD requirements
What is the distinction between verifiable and non-verifiable CPD activities Verifiable CPD activities can be objectively verified by a competent source, which can demonstrate that the specified numbe ...
7_Nov_2013_Module B_Case
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DemolessonCHNTaxVATreform_published
中國在2016 年5 月1 日開始全面推行營業稅改徵增值稅後,原徵收營業稅的應稅勞務、轉讓無形資產和銷售不動產改徵增值稅。在這講座中,主講嘉賓將會探討在新的流轉稅徵收制度下,對各類應稅勞務、轉讓無形資產和銷售不動產的處理方法及過渡規定。本講座內容是節錄自香港會計師公會 的第三課。日期: 2016年9月24日(星期六) 時間: 上午十時至下午一時地點: 香港會計師公會培訓中心(香港灣仔皇后大道東21 ...
SRC160504
Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...
SRC160504
Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...
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The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...
pr-20100708c
1 致:編採主任/新聞/財經版編輯香港會計師公會「童心話金錢」紀錄片榮獲美國三項大獎(香港,二零一零年七月八日) — 香港會計師公會的童心話金錢「窮小子、富小子」紀錄片榮獲三項大獎,包括「非牟利機構組別金獎」、「最佳紀錄片大獎」及「最高榮譽大獎」("best of show")。獎項評委對公會的紀錄片讚賞有嘉,認為該片「生動有趣,節奏明快」,「訊息明確清晰」。該紀錄片以近乎完美 ...
PR-20090508c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師譴責及罰款(香港,二零零九年五月八日) 香港會計師公會一紀律委員會於二零零九年三月十二日就蔡志昀先生(會員編號:A02557)沒有或忽略遵守、維持或以其他方式應用一則公會頒布的專業準則的行為,對蔡先生作出譴責,並命令他須繳付罰款及紀律程序費用合共五萬五千港元予公會。蔡先生為蔡煒基會計師樓的獨資經營者。公會接獲資料指該會計師樓在審核四 ...
PR-20090423c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律處分(香港,二零零九年四月二十三日) 香港會計師公會一紀律委員會於二零零九年三月六日就區士恭先生(會員編號:F00376)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則對區先生作出譴責,並命令他須繳付罰款及紀律程序費用合共十萬港元予公會。區先生為區士恭會計師行的獨資經營者。公會對該會計師行進行的第二次執業審核中, 發現 ...
PR-20090303c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零零九年三月三日) 香港會計師公會一紀律委員會於二零零九年一月九日就林智然先生(會員編號:A22716)沒有或忽略遵守、維持或以其他方式應用一項公會頒布的專業準則的行為,命令將林先生從會計師註冊紀錄冊中除名,直至二零一二年一月三十一日,林先生並須支付紀律程序的費用。公會接獲資料指一間由林先生擔任董事的公司,未領有證 ...
081203c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律處分(香港,二零零八年十一月二十七日) 香港會計師公會一紀律委員會於二零零八年十月十六日就駱慧蘭小姐(會員編號:A18401)揑改文件的行為, 命令駱小姐於兩年內不可獲發執業證書及須繳付紀律程序之費用予公會。公會接獲資料指駱小姐在兩間公司連續兩年的財務報表及核數師報告內,偽造公司董事及核數師的簽名。經考慮該等資料及駱小姐提供 ...
pubforsale_coursenotes_May19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 8 Apr 2019 Blo ...
pubforsale_coursenotes_Dec18
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 18 Dec 2018 Ma ...
pubforsale_coursenotes_Mar19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 4 Mar 2019 Man ...
pubforsale_coursenotes_Jul19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 10 Jul 2019 Ove ...
PR_20190425_TC
1 香港會計師公會對一名會計師作出紀律處分(香港,二零一九年四月二十五日)香港會計師公會轄下一紀律委員會,於二零一九年三月十八日命令將黃雪芬小姐(會員編號:A13298)由二零一九年四月二十九日起從會計師名冊中除名,為期一年。此外,委員會命令黃小姐須繳付公會費用34,447港元。黃小姐於二零一六年年初被公會抽選作執業審核,當時她是一名持有執業證書的獨資經營者。公會的執業審核人員曾試圖通過黃小姐的註 ...
Sentencing Guidelines_Council reviewed_24Oct2017_V2
Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...
sas210
SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
Sentencing Guidelines_Council reviewed_24Oct2017 (2)
Sentencing Guidelines_Council reviewed_24Oct2017 (2) Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 1. Objectives of the Guideline 1.1. This Guideline is designe ...
pr20131129-en
1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2013 Companies are applying new corporate governance standards while unfilled top award ...
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
PR_20180912_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年九月十二日)香港會計師公會轄下一紀律委員會,於二零一七年六月一日對張耀鴻先生(會員編號:F00734)作出譴責,並命令吊銷張先生的執業證書及在18個月內不向其另發執業證書。此外,張先生須繳付罰款50,000港元及紀律程序費用128,636港元。張先生就紀律委員會的裁決提出上訴。上訴法庭於二零一八年七月三十一日裁定駁回張先生的上訴。張先 ...
PR_20180828_TC
1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分(香港,二零一八年八月二十八日)香港會計師公會轄下一紀律委員會,於二零一八年七月十七日就邢芷若小姐(會員編號:F01909)及邢芷若會計師事務所(事務所編號:0685)(統稱為「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出譴責。此外,紀律委員會命令答辯人須繳付罰款70,000港元及公會紀律程序費用49, ...
PR_20180529_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年五月二十九日)香港會計師公會轄下一紀律委員會,於二零一八年四月二十日對陳健昌先生(會員編號:A28137)作出譴責,並命令陳先生須繳付罰款60,000港元及紀律程序費用34,175港元。陳先生是展龍會計師樓及TCY CPA Limited的獨資經營者,負責該兩間事務所的品質監控系統及審計項目質素。在公會進行執業審核期間,審核人員發現該 ...
PR_20180503_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年五月三日)香港會計師公會轄下一紀律委員會,於二零一七年八月二十五日命令吊銷林建才先生(會員編號:F05649)的執業證書,並在12個月內不向其另發執業證書。此外,林先生須繳付罰款20,000港元及紀律程序費用46,827港元。林先生就紀律委員會的裁決提出上訴。上訴法庭於二零一八年四月六日,確認林先生對紀律委員會裁決的上訴已於二零一八年 ...
PR_20180418_TC
1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分(香港,二零一八年四月十八日)香港會計師公會轄下一紀律委員會,於二零一八年三月一日對執業會計師林群先生(會員編號:A15850)及張慶植會計師行有限公司(執業法團編號:M0095)作出譴責,並命令答辯人繳付罰款35,000港元及費用10,000港元。張慶植會計師行有限公司對一座住宅大廈的修復工程由二零零五年九月至二零零九年十二月期間的財務 ...
PR_20180410_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年四月十日)香港會計師公會轄下一紀律委員會,於二零一八年二月二十日對執業會計師陳永強先生(會員編號:A11614)作出譴責,並命令由二零一八年四月三日起吊銷其執業證書及在12個月內不向其另發執業證書。此外,陳先生須支付紀律程序費用56,204港元。公會收到香港律師會的轉介,關於陳先生發出的一份會計師報告中,沒有列報一間律師事務所違反《律 ...
PR_20180302_EGM_TC
1 香港會計師公會特別大會聲明(香港,二零一八年三月二日)香港會計師公會應逾100名會員的要求,於二零一八年三月二日舉行特別大會,會員親身或委派代表在會上就下列三項決議案進行表決,相關表決結果如下: 1. 考慮及採取一切所需行動,向於二零一七年十二月三十一日名列香港會計師公會會員登記冊上的所有會員,平均分派及退回公會所有現金、現金等價品及定期存款的50%; 此決議案獲通過。2. 考慮並採取一切所需 ...
Chan Hoi Shing_Chi Press Release_ 12 Feb 2018
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年二月十二日)香港會計師公會轄下一紀律委員會,於二零一八年一月四日命令由二零一八年二月八日起吊銷陳凱勝先生(會員編號:A14998)的執業證書,並在六個月內不向其另發執業證書。此外,陳先生須支付紀律程序費用25,000港元。陳先生以個人名義執業,並負責其執業所的品質監控。在公會進行執業審核期間,審核人員發現陳先生就其審計質素、接受和維持 ...
130426
Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...
Gilman_form_Nov-Dec 2010
姓名Name : 日期Date : 品牌Brand 種類Sub-cat 型號Model 市場售價Regular Market Price 香港會計師公會會員尊享價HKICPA Exclusive Price 數量Quantity 港幣總額Total 窗口式冷氣機(3/4匹) Window Type Air Conditioner (3/4 HP) 窗口式冷氣機(1匹) Window Type Ai ...
aplus-tc
致:編採主任及記者: 中國會計師進軍國際市場之路獨家專訪中國註冊會計師協會及中國最大會計師行中瑞岳華會計師事務所的高層(香港,六月二十九日) 中國註冊會計師協會秘書長陳毓圭接受A Plus 雜誌獨家專訪時表示,過去二十年中國會計界的收入增加逾400 倍,未來亦會持續增長。陳秘書長表示儘管仍要一番努力,但中國具備建立本身國際會計網絡的有利條件, 中國註冊會計師協會計劃於五至十年內培訓1,000 名 ...
flyer_workshop_on_PRC_Oct06
Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...
050131c
致:編採主任/財經版編輯(請即日賜刊) 香港會計師公會發表有關地產發展商收益確認方法的詮釋草稿(香港,二零零五年一月三十一日) — 香港會計師公會(公會)今天就影響地產發展商對發展物業預售合約的銷售收益確認之兩項財務報告準則發表詮釋草稿。現時,不少香港發展商均採用「完工進度」會計法,按物業發展進度確認預售合約之收益,而另一常用做法是當物業竣工後才確認收益。是次發表的詮釋草稿一旦落實,發展商只可於物 ...
PR_20190730_TC_1294C
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一九年七月三十日)香港會計師公會轄下一紀律委員會,於二零一九年六月十八日就執業會計師胡遠輝先生(會員編號:A35065)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則對他作出譴責。此外,紀律委員會命令胡先生須繳付罰款70,000 港元及紀律程序費用42,960 港元。聯禾執業會計師有限公司曾為香港上市公司南海石油控股有限公司及其附屬 ...
PR_20201204_TC_1520P
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二零年十二月四日)香港會計師公會轄下一紀律委員會,於二零二零年十月二十七日就執業會計師黃宏泰先生(會員編號:A08578)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。此外,黃先生須繳付罰款80,000港元及紀律程序費用89,386港元。在二零一九年四月,公會完成對長青暉勝會計師事務所有限公司的執業審核,該事務所現已 ...
PR_20201204_TC_1520C
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二零年十二月四日)香港會計師公會轄下一紀律委員會,於二零二零年十月二十七日就執業會計師吳家康先生(會員編號:F07043)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。此外,吳先生須繳付罰款120,000港元及紀律程序費用39,004港元。在二零一九年四月,公會完成對長青暉勝會計師事務所有限公司的執業審核,該事務所現 ...
20150505_MPSII_B
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newbooks-sep
1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
PerfumeWorkshopAugust
RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...
PerfumeWorkshopAugust
RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...
HKICPA Promotion Flyer_July 2017
RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...
e-resources_may15
New e-Resources (May 2015) New EBooks Title : Administering Fiscal Regimes for Extractive Industries : A Handbook Author: Jack Calder Publisher: International Monetary Fund Year: 2014 eISBN: 978148438 ...
Audrey Loh_2014
HKICPA Accounting and Business Management Case Competition 2014 Business Seminar Presentation Skills Quick Tips on Presentation Key #1 Identify the UNKNOWN FACTORS and eliminate them! 1) STICK to the ...
20140616 DIPN 43 and 44 revised
Date 16 June 2014, Monday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patrick ...
20140612_Overview Auditing Standards Revised
Date Time Venue Speaker Medium of instruction Class size Enrolment fee Enrolment deadline 12 June 2014, Thursday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G ...
20140612_Overview Auditing Standards
Date Time Venue Speaker Medium of instruction Class size Enrolment fee Enrolment deadline 12 June 2014, Thursday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G ...
20140616 DIPN 43 and 44
Date 16 June 2014, Monday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patrick ...
20140313_HKFRS Update
Date 13 March 2014, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM ...
20140220
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 20 and 27 February 2014, Thursdays 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/ ...
20140212_Practical Profit Tax Computation
Date 12 February 2014, Wednesday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. ...
20130318
Date 18 March 2013,Monday 14 March 2013, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong ...
20130510
Date Time Venue Speaker Medium of instruction Class size Enrolment fee Enrolment deadline 10 May 2013, Friday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F. ...
20130417
Date 17 April 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20130115
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 15 January 2013, Tuesday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Ce ...
20130117
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 17 January 2013, Thursday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
20121004
Date 4 October 2012, Thursday Time 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. Patr ...
20120921
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