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case-chi
打擊清洗黑錢講座 聯合財富情報組總督察 謝振中 JOINT FINANCIAL INTELLIGENCE UNIT 聯合財富情報組網頁詳載的建議格式及內容 電郵 傳真 郵寄 口頭陳述 (緊急情況 - 之後交回 硬複本) 可疑交易報告及管理系統 提交可疑交易報告 緊急性 機密性 暗中透露資料 報案或提交可疑交易報告 需要留意的地方 確認收到可疑交易報告 檔案編號 聯絡人的資料 同意書/不同意書 拘捕 ...
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hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
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hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
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hksae3402
Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014* Effective for service auditors ...
![pe-illustrative-financial-statement](/images/search_icon_pdf.gif)
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
![pe-illustrative-financial-statement](/images/search_icon_pdf.gif)
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
![pe-illustrative-financial-statement_doc](/images/search_icon_doc.gif)
pe-illustrative-financial-statement
Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...
![Module B (June 12)_Question](/images/search_icon_pdf.gif)
Module B (June 12)_Question
Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
![update181](/images/search_icon_pdf.gif)
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
![340222](/images/search_icon_pdf.gif)
340222
Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...
![FE Dec 18 Paper IIQuestion](/images/search_icon_pdf.gif)
FE Dec 18 Paper IIQuestion
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Module C (Jun 17)_Answer
Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...
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31_Oct_2013_Module_C(part2)
31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...
![M13 Pilot Paper](/images/search_icon_pdf.gif)
M13 Pilot Paper
Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
![20130418_module_d_part1](/images/search_icon_pdf.gif)
20130418_module_d_part1
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...
![pn852](/images/search_icon_pdf.gif)
pn852
PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...
![Module A (Jun 15)_Answer_1](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
![Module A (Jun 15)_Answer](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
![sas600](/images/search_icon_pdf.gif)
sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
![20121126_ModuleB_Essay](/images/search_icon_pdf.gif)
20121126_ModuleB_Essay
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pn810_2ed20
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...
![update244](/images/search_icon_pdf.gif)
update244
i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...
![pn810_2](/images/search_icon_pdf.gif)
pn810_2
Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...
![hksrs4410](/images/search_icon_pdf.gif)
hksrs4410
Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...
![Module C Dec 2018Question](/images/search_icon_pdf.gif)
Module C Dec 2018Question
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![Module B (Dec 11)_Question](/images/search_icon_pdf.gif)
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 ...
![aupr](/images/search_icon_pdf.gif)
aupr
1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...
![pn810_2rev](/images/search_icon_pdf.gif)
pn810_2rev
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. All other changes are effective upon issue ...