Module A _Jun 18_Question
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Module A _Jun 18_Question
Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
sss_Jul-Aug
1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...
20141125_ETS_B_S4
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Appendix 4 (IAESB-IES-3)
Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Table Tennis Competition 2019 Details Date & Time Venue Events Day 1 8 Dec 2019 Sunday 2:00 p.m.to 8:00 p.m. Asia Table Tennis Institute 8/F Cheong Tai Fty Bu ...
Circular_SGIG160224
Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...
Circular_SGIG150803
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...
Circular_SGIG150803_1
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...
Circular_SGIG150608_v2
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
Circular_SGIG150330
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
Circular_SGIG150119_rv
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
Appendices
132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...
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'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...
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FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...
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1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name (English) School Name (Chinese) Team ...
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23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...
ETS_Module A
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Exam Technique Seminar_Module A
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Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
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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 ...
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Module A Jun 18Answer
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Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
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12 December 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, International Ethics Standard Board for Account ...
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Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
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July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...
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July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...
ETS_Module C_final
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 pur ...
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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 ...
Best_Written_Report_1
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
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Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...
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Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
Module B (Jun 17)_Answer
Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...
ETS_Module C
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 ...
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PRC exam study materials_order form
Page 1 of 2 香港會計師公會 財務及營運部 香港灣仔皇后大道東 213 號 胡忠大廈 37 樓 傳真: 2893 9853 Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購 2019 年度中華人民共和國註冊會計師統一考試用書 (截止訂購日期: 2019 年 5 月 24 日) (MAS Event ...
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港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...
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1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
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December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
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PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
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PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
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1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
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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 ...
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Judges_report2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
ETS_Module D
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 ...
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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 ...
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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 ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
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Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...
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Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2023 Technology-related Revisions to the Code TECHNOLOGY-RELATED REVISIONS TO THE CODE Copyright 2 COE (July 2023) COPY ...
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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 pur ...
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module-enrolment-form
CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...
ifacpolicy-4old
December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...
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Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
techwatch157
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 ...
techwatch157
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 ...
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1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...
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By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...
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1 INSOL International G Membership Report 2010 End of Year Report To: The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities in 2010. M ...
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SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
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gposat-meeting-note-eg
Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...
gpltb-meeting-note-eg
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Ta ...
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MPS_B_PartII
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 ...
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1stConsultation
Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Elementary course Want to release stress from busy work and have a good exercise? Sign up for the EElleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Badminton Championship The annual CPA Badminton Championship is now open for registration. Grab your racket and prepare to face the challenge with your fellow CPA ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Badminton Championship The annual CPA Badminton Championship is now open for registration. Grab your racket and prepare to face the challenge with your fellow CPA ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Elementary course Want to release stress from busy work and have a good exercise? Sign up for the EElleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Introduction to Sailing Level One The Sailing Interest Group (SIG) is offering a beginner dinghy course for members. This two day training course intends to give a ta ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Want to improve your tennis skills? Want to release stress from busy work and have a good exercise? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee now! Ex ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...