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FE Dec 18 Paper IIQuestion

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Release Date: 2019-02-15

File Type: pdf | Size: 236 KB

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 ...

File Type: pdf | Size: 252 KB

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 ...

File Type: pdf | Size: 13 MB

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 ...

File Type: pdf | Size: 477 KB

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 ...

Release Date: 2013-05-06

File Type: pdf | Size: 684 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 253 KB

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 ...

File Type: pdf | Size: 465 KB

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 ...

File Type: pdf | Size: 465 KB

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 ...

Release Date: 2006-10-27

File Type: pdf | Size: 395 KB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 2 MB

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 ...

File Type: pdf | Size: 974 KB

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 ...

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 487 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 673 KB

Module C Dec 2018Question

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Release Date: 2019-02-15

File Type: pdf | Size: 237 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

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 ...

File Type: pdf | Size: 194 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 422 KB

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, G ...

Release Date: 2016-12-23

File Type: pdf | Size: 289 KB

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1 HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, ...

Release Date: 2016-12-23

File Type: pdf | Size: 289 KB

ifac-s-m-practices-forum

The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...

Release Date: 2009-09-10

File Type: pdf | Size: 100 KB

LAM Woon Kwong (Website)

LAM Woon Kwong (Website) HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, Guests, Thank you for inviting me. Throughout ...

File Type: pdf | Size: 288 KB

720pn21

ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...

File Type: pdf | Size: 459 KB

720pn21

File Type: pdf | Size: 459 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: 1 MB

ED PN 852 clean _17 June 03_

PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...

Release Date: 2003-07-11

File Type: pdf | Size: 36 KB

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

Release Date: 2004-11-15

File Type: pdf | Size: 211 KB

hksa710

Release Date: 2004-11-15

File Type: pdf | Size: 211 KB

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

Release Date: 2004-09-03

File Type: pdf | Size: 104 KB

AudB2

Release Date: 2004-09-03

File Type: pdf | Size: 104 KB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hksrs4400r

Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...

Release Date: 2020-09-23

File Type: pdf | Size: 771 KB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

Release Date: 2013-05-31

File Type: pdf | Size: 926 KB

Update 246

i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...

File Type: pdf | Size: 417 KB

440022

Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...

File Type: pdf | Size: 652 KB

hksrs4400r

File Type: pdf | Size: 771 KB

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

Release Date: 2004-08-21

File Type: pdf | Size: 200 KB

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

Release Date: 2002-08-23

File Type: pdf | Size: 83 KB

20121120_ModuleC_Case

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Release Date: 2012-12-05

File Type: pdf | Size: 5 MB

HKL1_example_audit_report

Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...

Release Date: 2004-09-07

File Type: pdf | Size: 12 KB

HKL1_example_audit_report

Release Date: 2004-09-07

File Type: pdf | Size: 12 KB

MPS_D_PartI

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 purposes and sho ...

Release Date: 2017-10-30

File Type: pdf | Size: 657 KB

MPS_D_PartI

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File Type: pdf | Size: 655 KB

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

File Type: pdf | Size: 608 KB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 825 KB

pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

Release Date: 2019-03-25

File Type: pdf | Size: 494 KB

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FE Dec 18 Paper IIQuestion

Module C (Jun 17)_Answer

31_Oct_2013_Module_C(part2)

M13 Pilot Paper

20130418_module_d_part1

pn852

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer

sas600

20121126_ModuleB_Essay

pn810_2ed20

update244

pn810_2

hksrs4410

Module C Dec 2018Question

Module B (Dec 11)_Question

aupr

pn810_2rev

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

ifac-s-m-practices-forum

LAM Woon Kwong (Website)

720pn21

720pn21

20130528_module_c_essay

ED PN 852 clean _17 June 03_

hksa710

hksa710

AudB2

AudB2

update083

hksrs4400r

20130514_module_b_case

Update 246

440022

hksrs4400r

ssap36

agriculture

20121120_ModuleC_Case

HKL1_example_audit_report

HKL1_example_audit_report

MPS_D_PartI

MPS_D_PartI

ed_isrs4400

pn860_1_17

pn810_2_16

273810

8601

pn860_1_17av

pn860_1_17ar