Module D_MPS_Part 2

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ed_fees

International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...

LPMC_6thEdition

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Module A 6th Edition Learning Pack_Part 2

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Module A (5th edition)_Part 2

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ed-hksa700_and_ISA705_and_706

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

ed-hksa700_and_ISA705_and_706

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

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 ...

AML Procedures Manual for Accounting Professionals Revised 2024

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hkas12024

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

update163

i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...

Module D (5th edition)_Part 3

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ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

Module D (5th edition)_Part 2

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HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

pn600_1rev

Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor und ...

update192

i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...