TF event (10
Is it still possible to claim offshore in Hong Kong? Programme Code: SCPD20011001 About the topic Hong Kong has adopted the territorial principle of taxation such that only Hong Kong sourced profits s ...
RIF event (21
Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
HKBN Handbill 20240930 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
HKBN Handbill 20241130 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
tk273
Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...
Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
HKICPA_AML_Enforceable_GLs_Feb2018_20180228
February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
ed2
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...
i2c_law
9 June 2015 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 ...
ed_disclosure
21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...
budget_proposal_2005_2006
Composition of the HKICPA Taxation Committee 2004 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood Members: Ms. Deborah Annells Dr. Chan Koon Hung Ms. Florence Chan Dr. ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
ed_rtt
International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Exposure Draft February 2022 Comments due: June 20, 2022About the IESBA The International Ethics ...
ed_nas
International Ethics Standards Board for Accountants Proposed Revisions to the Non-Assurance Services Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The I ...