Cover letter of AGM
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Guide for Provision of Information AEAS 2024 Deskbased Review
2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...
Guide for Provision of Information AEAS Deskbased Review 20240531
2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...
Guide for Provision x
2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...
Reviewers Comments on the written reports in 2020
1 HKICPA Business Case Competition 2020 Reviewers' Comments on the Written Reports CONTENT Strengths Weaknesses Able to identify the problems and provide feasible and practical solutions. Good i ...
Reviewers Comments on the written reports in 2020
1 HKICPA Business Case Competition 2020 Reviewers' Comments on the Written Reports CONTENT Strengths Weaknesses Able to identify the problems and provide feasible and practical solutions. Good i ...
Guide for Provision of Information AEASDeskbased Review X
2024 Desk-based Review on Authorized Employer ("AE")/ Authorized Supervisor ("AS")Guide for Provision of InformationAs part of the monitoring procedures under the Practical Experie ...
DMS_052020
The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
q7 How to account for costs incurred that are not indicative of an entity's progress towards satisfying a performance obligation? Application of input methods E&C entities applying an input me ...
Shangri-La 2023 Sep Hamper
Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
Guide for Provision of Information Applicants
Guide for Provision of Information for Registration as an Authorized Employer ("AE")/ Authorized Supervisor ("AS")For registration as an AE/ AS, the applicants should demonstrate c ...
Guide for Provision of Information AEAS Renewal
Guide for Provision of Information for Renewal of Registration as an Authorized Employer ("AE")/ Authorized Supervisor ("AS")For renewal of registration as an AE/ AS, the AE/ AS sh ...
sme-frf&sme-frs
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...
SME-FRS_CP-IIcl
Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...
sme-frf&sme-frs
sme-frf&sme-frs SME-FRF & SME-FRSIssued August 2005 Effective for a Qualifying Entity’s financial statements that cover a period beginning on or after 1 January 2005Small and Medium-sized Enti ...
Module B WS2 - Jun 2013_v3
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethi ...
Module B WS2 - Jun 2013_v2
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Ethics ...
pr0109-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission focuses on family needs and boosts business competitiveness Proposals recommend tax policy initiatives and bu ...
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
snps1s2
[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information [Draft] IFRS S2 Climate-related Disclosures Proposals The International Sustainability Standards Boa ...
2022 PreExamination Technique Seminar Paper 1
Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...
2023 PreExamination Technique Seminar Paper 1
Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...
smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
pn1012
PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...
Module C_Preseen_20172
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ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
Best written report - 2020
2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...
Best written report - 2020
2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...
Best written report - 2020
2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...
notes_for_candidate_att
1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...
notes_for_candidate_att
1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...
update053
Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...
QG_RP
Social Responsibility Programme CPAs for NGOs Reserve Policy1 Introduction e Hong Kong Institute of CPAs has organized a series of “CPAs for NGOs” seminars to help local small-and medium-sized social ...
Circular_GIG170304_OnCourse
Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...
Circular_GIG170304_ShortGame
Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...
Circular_BrIG1701_v2
Bridge Training Course The Bridge Interest Group has organized a 6-session training course intended for beginners and average players. While members are welcome to bring friends who are also bridge en ...
Lo Kwai Man_7Dec11
Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
FSIG161020
Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...
FSIG161020
Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...
Circular_GIG161008_v2
Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...
CCH2016-4
PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...
HKICPA2016-4
PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...
Circular_GIG160409
Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...
Circular_GIG160312
Play With a Golf Professional (On Course Practice) Date: Saturday, 12 March 2016 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy Ma ...