snp_mc
IFRS Practice Statement Exposure Draft May 2021 Snapshot Management Commentary This Snapshot provides an overview of the Exposure Draft Management Commentary published by the International Accounting ...
Case question 2023 Mainland HK UndergraduateFINAL
Case question 2023 Mainland HK UndergraduateFINAL Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introdu ...
Case question 2023
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introduction of Supreme Accounting Company Limited (the “ ...
o-pro-qp-china-set
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
aa-pro-qp-china-set
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Dora Lee_on 23 Dec 2015_Level 1 and 2
Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...
Link to Mainland Websites
China Securities Regulatory Commission 中國證券監督管理委員會 Chinese Institute of Certified Public Accountants 中國注冊會計師協會 Provincial Institutes 各省市協會 General Administration of Customs of the People's Republi ...
Module D 6th Edition Learning Pack_Part 2
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Disciplinary proceedings in progress as at 4 May 2018
2 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 ...
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 ...
revised-qp-syl
Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is ...
final
1 25 January 2008 By fax (2877 1082) and by post Our Ref.: C/TXG, M54133 Mrs. Alice Lau Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Tower Wanchai, Hong Ko ...
Enhanced QP Syllabus (new)_111025
Enhanced QP Syllabus (new)_111025 Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examinatio ...
Module_C_17_10_2013
Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Mr. Harvey Lam 17 October 2013 QP Module C Seminar Major or Difficult Syllabus www.hkcaexam.com Copyright reserved 1 Agen ...
P016_2
2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...
Sep 20191
SECOND OPINIONS: CAN PROFESSIONAL SCEPTICISM BE TAUGHT? SECOND OPINIONS Ethics JAMES E BARBOUR DIRECTOR OF POLICY LEADERSHIP INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND In recent years, considerabl ...
candidate10
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Easy Store offer till Dec 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
YMSC141130_rundown_final
Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:30 Coach pic ...
YMSC141130_rundown
Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:45 Coach pic ...
Exam Technique Seminar_Module C
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
Exam Technique Seminar_Module C
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ssab4
HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...
Module D (5th edition)_Part 3
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TechWatch187
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Module D 6th Edition Learning Pack_Part 3
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Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
QP Scholarships Regulations_2020_c
Qualification Programmeualification Programmeualification Programme ualification Programmeualification Programmeualification Programmeualification Programmeualification Programmeualification Programme ...
QP Scholarships Regulations_2022
Qualification Programmeualification Programmeualification Programme ualification Programmeualification Programmeualification Programmeualification Programmeualification Programmeualification Programme ...
update100
P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...
update092
i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...
state-guide
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL ...
Statement 1
Continuing Professional Development .500 .500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 1.500 (D ...
state-guide-dec2010
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT ...
Statement 1500 (revised April 2012)
Statement 1500 (revised April 2012) Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 De ...
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
ed_mc
IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...
ETS_Module D
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETS_Module D
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Exam Technique Seminar_Module D_for student
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
Exam Technique Seminar_Module D_for student
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Cheering team_invitation
Dear members, CPA Cup – National Day Celebration Dragon Boat Invitation Race 2012 The CPA Cup National Day Dragon Boat Race will be held on Monday, 1 October at Shau Kei Wan. There will be 16 teams co ...
Cheering team_invitation13 (rv)
Cheering team_invitation13 (rv) Dear members, CPA 40th Anniversary cum National Day Cup – Dragon Boat Invitational Race 2013 The CPA 40th Cup National Day Dragon Boat Race will be held on Sunday, 29 S ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
gposat-meeting-note-eg
Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD-Cambridge Global Directorship Programme (HKICPA)
HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...
update045
Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...
MPS_D_PartI
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
iesbas_sw
Survey on the IESBA’s Future Strategy and Work PlanAbout the IESBAThe International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission ...
iesbas_sp
Page 1 of 21 IESBA Strategy Survey 2022 IESBA Strategy Survey 2022 Page 2 of 21 Survey on the IESBA’s Future Strategy and Work Plan About the IESBA The International Ethics Standards Board for Account ...
MPS_D_PartI
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Module A_Preseen_20181
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Module A Pre-seen 20162
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
letter of response to hkma consultation
6 May 2016 Our Ref.: M105799 By email and by post Ms. Carmen Chu, Executive Director (Banking Conduct), Hong Kong Monetary Authority, 55th Floor, Two International Finance Centre, 8 Finance Street, Ce ...
A_Preseen_Jun2015_v2
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
A_Preseen_Jun2015
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module A Dec 2014
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module A Preseen
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
Module B (Jun 14)_Answer
Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...
Module C (Jun 14)_Question
Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
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 ...
Annex D_CRQ (Jul 2013)
Annex D_CRQ (Jul 2013) COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire ...
Module C (Dec 16)_Question
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Module B_20140415 handouts
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BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
david-wong
Topic: Hong Kong as RMB Offshore Center---What’s next? Hong Kong Institute of CPAs Annual Conference 2011 David Wong Deputy Chief Executive2 Market Overview Opportunities in the Growth & Develop ...
QPgraduates
Print Ad -AGCC 2008 1st proof 2nd proof 4th proof Checked by Date: 15 Aug 08 Date: 21 Aug 08 Date: 27 Aug 08 Publication: SCMP Size: FP -360mm (W) x 540mm(H) Color: 4C Sceenline: 150 lpi Material dead ...
ETS_Module D
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETS_Module D
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JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
21-11-13_Module_B(essay)
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1049_PRC_CF2016_Flyer_online
www.hkicpa.org.hk/cfgz2016 參展商eunisliu@hkicpa.org.hkPRC_1049_151127 (按機構英文字母排列) 參與影子計劃之機構www.hkicpa.org.hk/cfgz2016
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 ...
info_paper_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 ...
info_paper
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 ...
488_QP_InformationPaper_Final_090513
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 ...
488_QP_InformationPaper_Final_090513
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 ...
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 ...
QP Syllabus
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
QP Syllabus
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
Enhanced QP Syllabus _new_ 20161_1
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
Enhanced QP Syllabus _new_ 20161
[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...
Enhanced QP Syllabus (new) 20161
Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...
Enhanced QP Syllabus (new) 20161_1
Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...
QP Scholarships Regulations_2019
1 Qualification Programme ("QP") Scholarships Regulations Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified P ...
06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
Web_HK18SO
Hong Kong 18 Symphony Orchestra Offer The HK 18 Symphony Orchestra (HK18SO) has spiced up its discount to our members for the concert, A Night of Tchaikovsky to be held on Saturday, 29 September 2012. ...
Assessment_Grid
Name of University/ Programme Provider 大学/ 课程营运机构名称: Name of Programme课程名称: Assessment Methods/ Weightings of Core Accounting and Foundation Business Courses 核心会计及基础商业科目评核方法报表 Course Code 科目编号 Course ...
sfsc
Location map -Christian Family Service Centre Christian Family Service Centre Rm 201, 2/F., Christian Family Service Centre, 3 Tsui Ping Road, Kwun Tong, Kowloon Note: Please take Exit D1 of Kwun Tong ...
pwc-cc-location
Location map -PwC Executive Conference Centre PwC Executive Conference Centre 21th Floor, Edinburgh Tower, The Landmark, Central, Hong Kong (The Landmark Mandarin Oriental Hotel) Note: Please take Exi ...
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
vtc-peak
Location map -Institute of Professional Education And Knowledge Institute of Professional Education And Knowledge (PEAK) Room 1105, 11/F., VTC Tower, 27 Wood Road, Wanchai, Hong Kong Note: Please take ...
bdo
Location map -BDO Training Centre BDO Training Centre 25/F Wing On Centre, 111 Connaught Road Central, Hong Kong Note: Please take Exit E3 of Sheung Wan MTR station
kpmg
Location map -KPMG Training Centre KPMG Training Centre 28th Floor, Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kong Note: Please take Exit A of Quarry Bay MTR station
Flashcard_Module B(5th edition)
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ymsc101020_vb
The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...
YMSC101020_Racing Club
The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...
Flyer_ITIG090220
Information Technology Interest Group (ITIG) Site Visit to Network Box Hong Kong Ltd Date 20 February 2009, Friday Time 2:30pm to 4:30pm Leader Mr. Victor Tan, Co-convenor of the ITIG Organising Commi ...
Flyer_ITIG090220
Information Technology Interest Group (ITIG) Site Visit to Network Box Hong Kong Ltd Date 20 February 2009, Friday Time 2:30pm to 4:30pm Leader Mr. Victor Tan, Co-convenor of the ITIG Organising Commi ...
Handout 2
From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...
171124_JazzLocationMap
Location map YMC event: Jazz night for young members Date: 24 November 2017, Friday Time: 7:00 – 10:00 p.m. (Registration starts at 6:30 pm) Venue: STUDIO, 1st Floor, On Hing Building, 1 On Hing Terra ...
Location Map_Jazz night
Lifestyle series of events: Jazz night for young members Date: 2 Time: 7 Venue: STUDIO, 1st Floor, On Hing Building, 1 On Hing Terrace, Central, Hong Kong (5 minutes' walk from Exit D2, Central MT ...
ITIG140717_shuttlevanmap
ITIG site visit to CITIC Telecom CPC Cloud Data Centre Location map of Shuttle van pick up point Tsuen Wan Multi-Storey Car Park Building, opposite to Luk Yeung Galleria (荃灣多層停車場, 綠楊坊對面)
map_itig111119
IT Conference 2011 Cloud computing -perspectives of professional accountants Date: Saturday, 19 November 2011 Time: 9 a.m. – 1 p.m. Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri-La Hotel 64 Mo ...
kpmg-training-map1
Location map WPE110915 -HKFRS for Private Entities Workshop Date: 17 & 18 September 2011 (Saturday and Sunday) Venue: 28th Floor, Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong ...
ITC2010_map
IT Conference 2010 Information highway – linking Hong Kong to the global village and how accountants can add value Date: Saturday, 27 November 2010 Time: 9 a.m. – 1 p.m. Venue: Grand Ballroom, Lower L ...
conference_venue
IT Conference 2009 Economic recovery – IT adaptation in the changing business environment Date: Saturday, 14 November 2009 Time: 9:00 am – 1:00 pm Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri ...
D-16-1208P_Serve Order_edited
IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...
20141106_ETS_C_S3
Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...
B - Workshop material
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...
27-floor-plan
Rooms 5 – 9 can be combined Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center cation 27th Floor, to form an auditorium. cente f ter Wu Chung H ...
141105m
Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...
Floor_Plan_2019Apr
Rooms 5 – 9 can be combined to form an auditorium. Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center 27th Floor, Wu Chung House, 213 Queen’s R ...
ac-introductory
Audit qualityContents Foreword .................................................................................................. 1 The Hong Kong Institute of CPAs’ commitment to audit quality ....... ...