jazz_aug

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

jazz_july

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

jazz_may

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

jazz_mar

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

CL

62 August 2008 accountancymagazine.com Careers & Lifestyle Communication skills Ask any senior executive what they think makes an effective finance professional and they will talk about the themes ...

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

PR0327

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...

PR-EB

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...

interpretation15

Interpretation 15 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 15 Business Combinations -&qu ...

ED-IFRS03pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

Gold Hill tading Limited_2021--HKICPA

產品(以禮劵發售)原價(HK)優惠價(HK)數量(券)總額(HK)原價(HK)優惠價(HK)數量(券)總額(HK)送遞資料送遞地址:雙黃白蓮蓉月餅(標準四個裝)308195茶樹菇栗子燉老雞速遞掛號迷你金莎奶黃月餅(八個裝)218168栗子玉米燉豬送遞日期:迷你金箔全黃白蓮蓉月餅(八個裝)198158金瓜燉魚湯公司名稱:迷你金箔全黃紅荳蓉月餅(八個裝)198158薏米青紅蘿蔔燉西施骨迷你低糖白蓮蓉月 ...

ETS_Module B_final

You don't have access right to view the details. Please login.

2018_Exam Review_Paper 2A

Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

Important notice

中國旅遊團員須知出發日期：2018年10 月17日(星期三) 回程日期：2018年10 月20日(星期六) 集合時間：上午七時十分(07:10.A.M.) 回程航機：國泰港龍航空公司辦理登機地點：香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地：上海浦東香港離港航機：KA876 (09:30起飛/12:10抵 ...

_2

中國旅遊團員須知出發日期：2018年10 月17日(星期三) 回程日期：2018年10 月20日(星期六) 集合時間：上午七時十分(07:10.A.M.) 回程航機：國泰港龍航空公司辦理登機地點：香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地：上海浦東香港離港航機：KA876 (09:30起飛/12:10抵 ...

_1

中國旅遊團員須知出發日期：2018年10 月17日(星期三) 回程日期：2018年10 月20日(星期六) 集合時間：上午七時十分(07:10.A.M.) 回程航機：國泰港龍航空公司辦理登機地點：香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地：上海浦東香港離港航機：KA876 (09:30起飛/12:10抵 ...

ETS_Module B

Disclaimer 1 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 pu ...

ETS_Module B

You don't have access right to view the details. Please login.

DC order _856C_edited

, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...

976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

jazz_june

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

KC_Wong

1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...

38th-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 38th Annual General Meeting held on Friday, 17 December 2010 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

Stella Chan 20-Aug-2004

."...;.'{1:.D 'li;:'-'i.\ By fax to 2865 6776 and by mail lu f.UG 30 f' ,,1\ 1\ 0' ' 4 S 20 August 2004 Technical Director (Financial Reporting) Hong Kong Society of A ...

The Real Estate Developers Assn 30-Aug-02

30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...

AGM-46th

You don't have access right to view the details. Please login.

HKICPA Chi Annual Report 2023

You don't have access right to view the details. Please login.

HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

order_763F_name removed

1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...

order_0522

Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

Paper 5

1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...

3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告： 《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告： 《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告： 《如何為我們的將來投資一千億》•第四份報告： 《如何建立世界級醫療體系》•第五份報告： 《幸福繫萬家，活力聚香江： 香港人口未來二十年的機與危》3 可在以下網址下 ...

ED03

Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...

...

TechWatch 185

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 ...

techwatch184

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 ...

Exam Technique Seminar_Module B_20161027_for student

You don't have access right to view the details. Please login.

FSnAR

"CPAs for NGOs" social responsibility programme Implications and interpretation of financial statements and auditor's report Presented by: Jacky Lai, Partner, Assurance, Ernst & Youn ...

process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

Dora Lee_on 29 Dec 2015_Level 2_R2

Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

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) • ...

order-0324

1 Proceedings No.: D-12-0698O 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 ...

order-0324_1

1 Proceedings No.: D-12-0698O 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 ...

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

order-0324

1 Proceedings No.: D-12-0698O 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 ...

cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

article

December 2009 bringing unique focus to industry and business issues 1 Asia Aluminum vs FerroChina – A Tale of 2 PRC Restructurings Stakeholder recoveries Whilst the groups were similar in size, nature ...

app04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

Module B (Dec 14)_Question_Revised

Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

Recap of Major Business and Management Concepts

Dora Lee 10 November 2018 Secondary School Group (Level 1 and 2) HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 1: Financial Analyst (page 2: Question paper and guideline) ...

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

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 ...

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

P00 Module C Business Assurance pre-workshop materials LN 090712

You don't have access right to view the details. Please login.

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

HKICPA Annual Report 2022 Chi

You don't have access right to view the details. Please login.

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

2022 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

2023 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

20150526_ETSII_B

You don't have access right to view the details. Please login.

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

Regulations2004

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

AML_bulletin_2.4.15

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

AML_bulletin_2

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

MPS_Module_A_Part_I_Jun2017

You don't have access right to view the details. Please login.

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 ...

IAS1_Amendment

March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...

ED-IAS1-FS

March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...

Paper 04

Hong Kong Insurance Implementation Support Group (HKIISG) TRG Feb 2018 meeting highlights 20 March 2018Hong Kong Insurance Implementation Support Group (HKIISG) Hong Kong Insurance Implementation Supp ...

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

ED-IAS33-SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

IASB_Management_Comm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

以專業使命為本的行業：香港會計師公會會長梁思傑專訪

香港會計師公會新任會長梁思傑服務於公會理事會多年，並聽取過許多會員的不同觀點。在擔任會長後的首次訪談中，他講述他將會如何讓會計師創造價值的能力以及他們所擔任的各種不同的角色成為大眾焦點 撰文：Jemelyn Yadao 攝影：Calvin Sit 會計師時常對各行各業發揮正面的影響力。普羅大眾往往未必即時察覺到會計師為廣大社會所帶來的裨益，然而對會計業界人士而言，伴隨會計工作而帶來的使命感會隨着時 ...

mtgsummary

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 10 May 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee (FR ...

ms

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 10 May 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee (FR ...