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RSCP_Ten-pin_Bowling_Tournament_2018-results

Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sp ...

Module D_Preseen_20182

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Module D_Preseen_20181

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CUHK Digital transformation program 2018

Digital Transformation Programs Executive Execution Series http://exed.bschool.cuhk.edu.hk/en-us/programs/digitaltransformationprograms Visit our website to know more about Digital Transformation Prog ...

Techsource_January 2018_fin management

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Spring 2018 Treasury management Introduction The lesson learnt from the global financial crisis (GFC) is that a bank could go under if ...

Module D_Preseen_20172

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Joint Seminar on 25 Sep 2017 v5

Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...

Circular_GIG170517_edited

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_GIG161219

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_GIG160909

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Module D Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

AuditHealthScreeningChecklist

1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

Circular_GIG160516_v2

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_CPABC2016_v4

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

Circular_CPABC2016_v4_1

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

Module D Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Circular_GIG160125

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Circular_GIG151221_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

976r6_SET_StudentExpress_online

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...

s150910j

Supporting organisation Host Supporting organisation Seminars on "FATCA Enforcement and Compliance" and "The U.S. Reaction to BEPS" CPD point(s) : The HKICPA : 4 hours (2 hours per ...

lawsoc150911

Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Circular_GIG150921_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

150622

Supported by: Global asset recovery and tackling action to undermine the arbitration process About the topic As arbitration becomes an increasingly common approach to dispute resolution international ...

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

Flyer_GIG150511

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Flyer_GIG150126_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Local_DegAndCP_offered_by_HKInstitutions_Dec14

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

Local_DegAndCP_offered_by_HKInstitutions

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

Flyer_GIG140922_rv

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

Code of Ethics Archives

Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...

140623

Regulatory and Law Enforcement Agencies' Investigations and Responding to Requests for Information About the topic This seminar provides a practical overview on investigations conducted by financi ...

140509

Review of Hong Kong Major Market Misconduct Cases About the topic Market misconduct includes insider dealing, false trading, price rigging, stock market manipulation, disclosure of information about p ...

140116

Valuation of Biological Assets About the topic Natural resources, e.g., biological assets, have become a hot topic among Asia Pacific capital markets. China Huishan Dairy Holdings Company Ltd., a Shen ...

Golf Day _140127

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

Accreditation Guidelines_Non HK Deg and CP conducted outside HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Accountancy Degree/Conversion Programmes offered by non Hong Kong Universities/Degree-granting Institutions conducted outside Hong Kon ...

131105

Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

dig131026

Let's party! Come join the dance fun night to have a glimpse of different types of Ballroom Standard dance and Latin dance. Jazz and funk dance will also be featured. Dancing is one of the most po ...

130917

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

cfig130917_1

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

130510

Mainland companies converting B-shares into H-shares to list in Hong Kong About the topic As a result of the relaxation of the rules and regulations on the listing of PRC incorporated enterprises outs ...

Mod A Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

lpa

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

Circular GIG 120924_v3

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

ed_role

IFRS Foundation Constitution -Drafting Review: separating the role of the IASB Chair and the Executive Director. Following the Trustees’ 2011 Strategy Review, and the proposed changes that arose out o ...

Cir_2012

CPA Basketball Competition 2012 Dates Saturday, 26 May 2012 (first match) Venue Smithfield Sports Centre for the first match. Depending on the number of participating teams and the availability of cou ...

Circular_GIG120521

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...

lpc

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...

lpc

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...

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Circular_GIG111219

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20110817-order

Proceedings No.: D-07-0257C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the D ...

Circular_GIG110923

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

Circular_GIG110527_v2

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

gig110124

Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organised a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...

football_c_2011

CPA Football Competition 2011 Dates : Sunday, 9 January 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of January to March 2011. Venue : Kowloon T ...

Circular_v2

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

mak-order

1 Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Co ...

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

fraa-05

1 Issue 5 (December 2009) Dear members, Practice Note 820: The Audit of Licensed Corporations and Associated Entities of Intermediaries (PN 820) 1. In this Alert, we would like to remind practising me ...

aptitude_test_taxation

(Revised in July 2007) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates' general knowledge of the principles of taxation in Hong ...

HKEx_071108_App

Appendix Comments from Hong Kong Institute of CPAs in response to the Consultation Paper on the Growth Enterprise Market (GEM) Q1. Do you agree with, or have any suggested modifications to, the follow ...

sas230

SAS 230 (January 97) 1 STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION (Issued January 1997; revised February 2006) Contents Paragraphs Introduction 1 -4 Purpose, form and content of working papers ...

HKICPA_Submission_ED_ISA_600_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_600_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

sas480

SAS 480 (August 01) 1 STATEMENT OF AUDITING STANDARDS 480 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective for audits of financial statements for periods beginning befo ...

ED_IFRS_3pr

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 ...

PR-IFRS3

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 ...

sas200

SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...

hksa550

RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

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RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

guidancenote

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

guidancenote

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PWC_7-Nov-02

*7i! -t-it *1jtrFfr p2r2incde wFaloteorrh POrUin e'Gs OBf t i fsn g Central Hong K gjTelephone (852) 2 8 888 OurR ef: THKF/JPF/sslf/O71102 Facsimile (852) 2 1 88 7 November 2002 The Deputy Directo ...

K_H_Lau_31-Oct-02

ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...

280502-letter

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

280502-letter

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

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Module B (Dec 12)_Question Module B (December 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 argumentat ...

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Cir_2011(1-4)_1 CPA Basketball Competition 2011 Dates Saturday, 14 May 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May, June and July 2011. ...

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Cir_CPAbasketball2013 (rv) CPA Basketball Competition 2013 Dates May – September 2013 (weekends) Subject to the final number of registered teams and venue availability, the match schedule will be publ ...

Circular_GIG110328 (2)

Circular_GIG110328 (2) Golf Day at Kau Sai Chau Public Golf Course (South Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provide ...

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3mspir

Page 1 of 5 SUMMARY OF MEETING WITH A SMALL AND MEDIUM-SIZED PRACTITIONER Request for Information on Post-implementation Review: Small and Medium-sized Entity Financial Reporting Framework and Financi ...

4mspir

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1412Paper 4_1

Page 1 of 4 PAPER 4 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

not use 4

Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

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1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

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1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

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Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

1294C_Woo_18JUNE2019

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

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1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

IG_IASB_SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

ETS-FE

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Mod_D_Part_II_Jun2017

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 purposes and s ...

Module C Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

iesba_auditclient

28 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Module B 20140428 handouts

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25-10-13_ModuleB Part 2

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P00 Module C Business Assurance pre-workshop materials LN 090712

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IASBDD_0920

REVIEW OF THE CONSTITUTION Public Accountability and the Composition of the IASB Proposals for Change International Accounting Standards Committee Foundation Comments to be submitted by 20 September 2 ...

ED-IASBDD

REVIEW OF THE CONSTITUTION Public Accountability and the Composition of the IASB Proposals for Change International Accounting Standards Committee Foundation Comments to be submitted by 20 September 2 ...

IASB DP_equity0208

February 2008 DISCUSSION PAPER Financial Instruments with Characteristics of Equity Invitation to Comment Comments to be submitted by 5 September 2008Discussion Paper Financial Instruments with Charac ...

ED-CoE

February 2008 DISCUSSION PAPER Financial Instruments with Characteristics of Equity Invitation to Comment Comments to be submitted by 5 September 2008Discussion Paper Financial Instruments with Charac ...

080604

BY EMAIL & BY HAND Our Ref: C/EPL 8 June 2004 Mr. Richard Williams, Head of Listing, Hong Kong Exchanges and Clearing Limited, 11th Floor, One International Finance Centre, 1 Harbour View Street, ...

ssap25

SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...

Mod_D_Part_II_Jun2017

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ITC

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE PRESCRIPTION OF SPECIFIC CONTINUING PROFESSIONAL DEVELOPMENT (“CPD”) REQUIREMENTS F ...

hkas12024

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