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File Type: pdf | Size: 296 KB

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

Release Date: 2007-08-31

IE_IASB_ED9

Release Date: 2007-08-31

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1266F_1347F_23Dec2020_DC order edited

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

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

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Module 9

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20121113_ModuleB_Case

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Release Date: 2012-12-05

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HKICPA_AML_Enforceable_GLs_Feb2018_20180228

February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...

Release Date: 2018-02-27

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20121119_ModuleA_Case

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Release Date: 2012-12-05

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2010bmapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

Release Date: 2010-10-07

File Type: pdf | Size: 128 KB

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

Release Date: 2010-08-26

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Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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Guide_Eng

– A Basic Framework and Internal Control Risk Management 1 FOREWORD Since the formation of the Corporate Governance Committee in 1995, the Hong Kong Institute of Certified Public Accountants is proud ...

Release Date: 2005-08-25

File Type: pdf | Size: 336 KB

Guide_Eng_August

Release Date: 2005-08-25

File Type: pdf | Size: 336 KB

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

IG_IASB_SME

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

hk-int5

HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...

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hk-int5_2023

File Type: pdf | Size: 356 KB

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

MPFA_consultation_paper

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

ed__inc

IFRS Standards Exposure Draft ED/2019/4 June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Exposure Draft Amendments to IFRS 17 Comments to be received by 25 September 2019Exp ...

File Type: pdf | Size: 441 KB

8schtc

Circular on Reporting on the Audit of Schools 1 December 2021 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong ...

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ausch1212

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12clr

Circular on Reporting on the Audit of Schools 1 February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circular contains H ...

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12mkr

Circular on Reporting on the Audit of Schools 1 December 2021February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circul ...

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3

(III) Part B – Sample policies for Small or Medium-sized partnership Relevant sections in 2006 edition Relevant standards Key updates in 201 edition 1 Managing professional risk (Monitoring compliance ...

Release Date: 2014-03-07

File Type: pdf | Size: 445 KB

2

(II) Part B – Sample policies for sole practitioner with staff Relevant sections in 006 edition Relevant standards Key updates in 013 edition 1 Managing professional risk (Monitoring compliance) HKSQC ...

Release Date: 2014-03-07

File Type: pdf | Size: 431 KB

20130528_module_c_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

Release Date: 2013-05-31

File Type: pdf | Size: 130 KB

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 ...

Release Date: 2012-12-13

ssap20

SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...

Release Date: 2004-05-28

File Type: pdf | Size: 135 KB

Paper 1

Paper 1 1 Background The purpose of this paper is to discuss the systematic basis to allocate insurance acquisition cash flows (IACF) and non-distinct investment component (NDIC) between the liability ...

File Type: pdf | Size: 541 KB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

Discount_gettyimages-1205023115-1024x1024

Settlement discount – from a purchaser’s perspective under HKAS 2

Release Date: 2023-07-20

1_306

1.306 (June 2023) 1 STATEMENT 1.306 GENERAL GUIDANCE GUIDANCE ON REASONABLE STEPS TO BE TAKEN FOR PII PURPOSES (Issued August 1996, revised June 2023) 1. Introduction CPA practices should take all rea ...

File Type: pdf | Size: 28 KB

iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

Release Date: 2017-08-28

File Type: pdf | Size: 534 KB

D-09-0417O_Order_Reasons

Proceedings No.: D-09-04170 IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

Release Date: 2012-03-29

File Type: pdf | Size: 117 KB

calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

Release Date: 2008-05-28

File Type: pdf | Size: 486 KB

Alcohol_duty_conslt

BY FAX AND BY POST (2530 5921) Our Ref.: C/TXG, M33118 5 February 2005 Principal Assistant Secretary for the Treasury (Revenue), Treasury Branch, Financial Services and the Treasury Bureau, 4th Floor, ...

Release Date: 2005-02-07

File Type: pdf | Size: 39 KB

iig

INSOLVENCY INTEREST GROUP (IIG) INFORMATION SHEET HISTORY The Insolvency Interest Group (IIG) was set up by the Hong Kong Institute of Certified Public Accountants (HKICPA) in March 1987 as an informa ...

Release Date: 2004-09-22

File Type: pdf | Size: 190 KB

Ethics

ETHICS: THE FUNDAMENTAL PRINCIPLES HKICPA has detailed five foundational principles to guide accountants in all their dealings with clients and colleagues. A professional accountant in public practice ...

File Type: pdf | Size: 163 KB

pr-20170719-en

Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /New ...

Release Date: 2017-07-19

File Type: pdf | Size: 184 KB

20130521_module_d_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...

Release Date: 2013-05-31

File Type: pdf | Size: 486 KB

PA_IAS24

February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...

Release Date: 2007-02-21

File Type: pdf | Size: 530 KB

ED-PA-IAS24

Release Date: 2007-02-21

File Type: pdf | Size: 530 KB

EQS 2020

1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...

File Type: pdf | Size: 618 KB

QP Brochure_SC

QP QP 50 1973 1 1 (QP) certified public accountant (CPA) QP 3 QP QP QP QP QP QP QP 5 QP QP 7 QP A B C ...

Release Date: 2011-12-15

File Type: pdf | Size: 70 KB

pubforsale_QP

Purchase of Publications (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Pl ...

Release Date: 2008-09-18

Group_Structure

20 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 ! " # ! Group Structure The Grouprefers to the Hong Kong Society of Accountants (HKSA) and its subsidiaries. The major subsidiary is Hon ...

Release Date: 2003-11-13

File Type: pdf | Size: 142 KB

MD Tax Computation Formats (Formatted)

MD Tax Computation Formats (Formatted) Student Notes Module D (Dec 2011) Workshop 1 Tax Computation Formats Please note that these tax computation formats were provided to students for reference only ...

File Type: pdf | Size: 67 KB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q2 E&C entities often negotiate several separate contracts with the same customer to provide various goods and services. Both HKAS 11 and HKFRS 15 contain explicit criteria for when multiple const ...

Release Date: 2019-07-15

sub_cpartcoe

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...

Release Date: 2015-05-04

File Type: pdf | Size: 99 KB

facilitatorswanted

Become a QP Workshop Facilitator and play a role in grooming budding accountants! The Hong Kong Institute of Certified Public Accountants (the ‘Institute’) is now inviting members to be appointed as W ...

Release Date: 2008-02-26

File Type: pdf | Size: 127 KB

ig_refer

1 The guidance below was developed by the Ethics Committee (EC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKICPA, EC and their staff do ...

File Type: pdf | Size: 174 KB

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

Web-login-account

Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...

Release Date: 2018-03-22

Web-login-account

Release Date: 2018-03-22

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

Release Date: 2008-12-30

File Type: pdf | Size: 355 KB

IFRIC_D22

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

Release Date: 2007-11-19

calendar

july 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

Release Date: 2006-06-21

File Type: pdf | Size: 4 MB

EIS form_0205

EMPLOYMENT INFORMATION SERVICE Employment Information Service is offered by the Hong Kong Institute of Certified Public Accountants (“HKICPA” /“the Institute”) to provide information on job vacancies ...

Release Date: 2005-03-07

File Type: pdf | Size: 124 KB

eis_form

Release Date: 2005-01-05

File Type: pdf | Size: 218 KB

beis_form

Release Date: 2005-01-05

File Type: pdf | Size: 218 KB

DTC 9 July & 20 May 04

DTC 9 July & 20 May 04 * The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) ffffiXlJ} -l}1 (mililJafi&fiffi}'6']liJ:tB) Unir2 404. ...

File Type: pdf | Size: 171 KB

HK01(ST)AUG17_CH09_LR_combined

HK01(ST)AUG17_CH09_LR_combined 9: Leases Part C Accounting for business transactions 255 Answer 5 Although the machine is not purchased outright, HSC acquires the right to use the asset for 25% of it ...

File Type: pdf | Size: 183 KB

Problem Solving

PROBLEM SOLVING Most of us have a basic ability to tackle problems. What is hard is quickly finding solutions while involving others in meaningful ways. A clear, efficient process can help everyone re ...

File Type: pdf | Size: 152 KB

Web-login-account

Last update: 12 November 2020 About Web Login Account How to recover your Login ID and Password ............................................ 1 How to activate your Login Account ...................... ...

File Type: pdf | Size: 625 KB

reasons-order-1003

Proceedings No.: D-12-0700O 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 Disciplinary Com ...

Release Date: 2014-10-17

File Type: pdf | Size: 56 KB

D-09-0410O

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

Release Date: 2013-02-08

File Type: pdf | Size: 273 KB

order-reasons-0919

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

Release Date: 2013-02-08

File Type: pdf | Size: 273 KB

0819-1

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

Release Date: 2011-07-28

File Type: pdf | Size: 305 KB

Trustee_051009

By fax (2869 4195) and by email (to_review@fstb.gov.hk) 5 October 2009 Our Ref.: C/EPLM, M65859 Division 6 Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Ho ...

Release Date: 2009-11-05

File Type: pdf | Size: 150 KB

Module B (Dec 11)_Question

Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 116 KB

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 174 KB

PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

File Type: pdf | Size: 167 KB

Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 167 KB

ed_sme0919

30 September 2019 Exposure Draft Response Due Date 31 January 2020 Exposure Draft Proposed Amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standar ...

File Type: pdf | Size: 150 KB

FE (Dec 2014)_Panelists Report_Paper I_Final

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FE (Dec 2014)_Panelists' Report_Paper I_Final

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FE (Dec 2014)_Panelists' Report_Paper I_Final (Revised)

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FE (Dec 2014)_Panelists Report_Paper I_Final (Revised)

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Module B (Dec 2016)_Question

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Panelists_Report_Module_C_(Jun_16)_Final

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Panelists_Report_Module_C_(Jun_15)_Final

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Panelists_Report_Module_C_(Dec_14)_Final

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Module B (Dec 2017)_Answer

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Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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HKFRS4extractIG

Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...

Release Date: 2006-03-24

File Type: pdf | Size: 299 KB

EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

Release Date: 2010-04-29

File Type: pdf | Size: 502 KB

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

File Type: pdf | Size: 399 KB

ED_PIEtoISA7002602

International Standards on Auditing Proposed Narrow Scope Amendments to: • ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and • ISA 260 (Revised), Communication with Thos ...

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

Release Date: 2013-12-11

File Type: pdf | Size: 964 KB

ED-IFRIC-D22

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...

Release Date: 2007-07-18

File Type: pdf | Size: 251 KB

IFRIC_D22_Draft_Interpretation

Release Date: 2007-07-18

File Type: pdf | Size: 251 KB

ed07-ig

International Accounting Standards Board July 2004 DRAFT IMPLEMENTATION GUIDANCE WITH EXAMPLES ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Implementation Gui ...

Release Date: 2004-07-08

File Type: pdf | Size: 632 KB

circular_mem_20200908

8 September 20September 20 September 20September 20September 20September 20 September 20September 20September 20 20 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/N ...

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circular_mem_20210909

9 September 20September 20 September 20September 20September 20September 20 September 20September 20September 20 21 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/N ...

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update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

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ed1

1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...

Release Date: 2017-02-01

File Type: pdf | Size: 833 KB

cataloge0810

*Miele (Hong Kong) Ltd reserved all the rights to change the information with prior notice. 2009S5281 3,988• S2110 • Designed and tested for an average life of 20 years • EasyLock suction tube • Super ...

Release Date: 2009-04-03

File Type: pdf | Size: 999 KB

Workshop Topics Module C Workshop 2 (Dec 2015)

Workshop Topics Module C Workshop 2 (Dec 2015) Workshop Topics Module C (December 2015) Workshop 2 1 The case study is about a fashionable, upscale retailer of furniture and home accessories in Hong K ...

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Workshop Topics Module C Workshop 2 (June 2015)

Workshop Topics Module C Workshop 2 (June 2015) Workshop Topics Module C (June 2015) Workshop 2 1 The case study is about an exhibition, convention, concert and entertainment venue operator in Hong Ko ...

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AA-M&C

AA-M&C The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that le ...

File Type: pdf | Size: 103 KB

TAA-M&C

TAA-M&C The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

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Workshop Topics Module C Workshop 2 December 2018

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Workshop Topics Module C Workshop 1 (December 2017)

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Workshop Topics Module C Workshop 1 (June 2018)

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Workshop Topics Module C Workshop 1 (December 2018)

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A-M&C

A-M&C The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that lea ...

File Type: pdf | Size: 180 KB

AA-M&C

File Type: pdf | Size: 103 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

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cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

DC order_1096F_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

Release Date: 2018-01-16

File Type: pdf | Size: 354 KB

1

(I) Part B – Sample policies for sole practitioner with no staff Relevant sections in 2006 edition Relevant standards Key updates in 203 edition Managing professional risk (Monitoring compliance) HKS ...

Release Date: 2014-03-07

File Type: pdf | Size: 491 KB

D-10-0492C

Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...

Release Date: 2013-01-15

File Type: pdf | Size: 316 KB

order-20120117

Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...

Release Date: 2013-01-15

File Type: pdf | Size: 316 KB

Module C (Dec 11)_Answer

Module C (Dec 11)_Answer Module C (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 According to HKSA 315 (Clarified) “Identifying and Assessing the Risks of M ...

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Module C (Dec10)_Answer

Module C (Dec10)_Answer Module C (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under HKSQC 1 (Clarified) “Quality control for firms that perform audits ...

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Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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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 ...

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Module C (Jun 14)_Answer

Module C (Jun 14)_Answer Module C (June 2014 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The “risk-based” audit approach relies on analysing audit risk into its comp ...

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sub_spa

Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

File Type: pdf | Size: 263 KB

newbooks-jun

1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...

Release Date: 2010-06-04

File Type: pdf | Size: 442 KB

Module_Bfinalized_18_Oct_2013

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Release Date: 2013-11-12

File Type: pdf | Size: 2 MB

Module C (Dec 12) Workshop 1

Module C (Dec 12) Workshop 1 Student Notes Module C (December 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate govern ...

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

File Type: pdf | Size: 361 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

Release Date: 2017-09-14

Alexyip

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a ) of the Professional Accountants Ordinance , Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITU ...

Release Date: 2009-11-12

File Type: pdf | Size: 716 KB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

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pn820

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Release Date: 2018-05-17

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Release Date: 2012-12-14

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HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...

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ETS_Module D

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Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

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PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

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Release Date: 2016-12-30

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1 (November 2016) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for ...

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Release Date: 2012-03-29

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Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

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Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

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Release Date: 2016-12-02

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上海财经大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计中级财务会计I 中级财务会计II 高级财务会计I 高级财务会计II 法律(含商业法和公司法) 经济法概论单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务管理学I 财务管理学II 统计学/计量方法统计学管理学管理学单元C -业务鉴证审计学审计学管理信息 ...

Release Date: 2016-08-01

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Release Date: 2012-02-23

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Release Date: 2012-02-23

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By email and by post 23 November 2010 Our Ref.: C/CFC, M73902 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Dear Sirs, Consultation Paper on the Evide ...

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Release Date: 2017-08-01

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