20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
Knafo JOA Article on GAA Succession Planning Survery Results - November
Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...
Module A 20140430 upload
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order-reason-0312_1
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
app2
Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...
order-0127
1 Proceedings No.: D-12-0685C 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 C ...
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1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
past_snippets
1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
aia-faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...
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Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...
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By e-mail 14 September 2012 Our Ref.: C/AASC IVSC 41 Moorgate London EC2R 6PP United Kingdom Dear Sirs, IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Pro ...
IVSC_role
By e-mail 14 September 2012 Our Ref.: C/AASC IVSC 41 Moorgate London EC2R 6PP United Kingdom Dear Sirs, IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Pro ...
aml_experience sharing_23 February 2012_v2
Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...
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6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...
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1 A Plus media alert Dear editors and reporters: Can Lan Kwai Fong be exported? The December issue of A Plus is out now, featuring stories about Lan Kwai Fong's China expansion, integrated reporti ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch108
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
0830-1
Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...
techwatch106
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch106
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
coe ppt 180111
Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
jeffrey-au-order
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 ...
Guideline of the SRC_v100716_final
As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
i2c-ed-offsetting
1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES Commen ...
klng-order
Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...
QA hkint5
1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...
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13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...
insead-gaa
Realise your leadership potential and achieve even greater success The Executive Leadership Programme 2011 Designed exclusively by the Global Accounting Alliance (GAA) and INSEAD Fontainebleau, France ...
ed-servere-hyperinflation
September 2010 Exposure Draft ED/2010/12 Comments to be received by 30 November 2010 Severe Hyperinflation Proposed amendment to IFRS 1Exposure Draft Severe Hyperinflation (proposed amendment to IFRS ...
i2c-insurance-contracts
2 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 15 November 201 ...
techwatch93
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch93
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
sp-recognising-liabilities-lawsuits
IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...
qp-enrol-form-mar
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
techwatch88
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch88
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
1stConsultation
Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...
techwatch86
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch86
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
s091102-s1216-old-v2
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...