prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
HKSASubmission- ED of IAPS 1005
By fax (0062 1 212 286 9570) and e-mail Our. Ref.: C/AASC 10 July 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 535 Fifth Aven ...
8601pned20
30 June 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 860.1 (Revised) The Audit of Retirement ...
bsme-frf&sme-frsq&a
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update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
iesba_workplan
19 December 2013 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) CONSULTATI ...
ed_1509
Exposure Draft ED/2015/9 November 2015 Comments to be received by 18 March 2016 Transfers of Investment Property Proposed amendment to IAS 40Transfers of Investment Property (Proposed amendment to IAS ...
ed_ias1028
Exposure Draft ED/2015/7 August 2015 Comments to be received by 9 October 2015 Effective Date of Amendments to IFRS 10 and IAS 28Effective Date of Amendments to IFRS 10 and IAS 28 Comments to be recei ...
TechWatch210
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 ...
update136
i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...
newbooks-nov
New Books in Library (Nov 2011) Audit and Assurance Title /Author: The Lakeside Company : case studies in auditing /John M. Trussel, J. Douglas Frazer Publisher: Upper Saddle River, N.J. : Pearson Edi ...
update183
i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
Update No. 85
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tma151023
1 05.10.2015 1 05.10.2015 Organizing Committee: John Lees, JLA Asia Limited Charles D Booth, Richardson School of Law, University of Hawai‘i Robin Darton, Tanner De Witt John Marsden, Mayer Brown JSM ...
cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
DTC30-Sep-02
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techwatch79
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 ...
hksa560
SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...
hksa560
SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...
techwatch116
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 ...
techwatch44
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
ed_sp_reports
ED of HKICPA Discussion Paper “Requests For Special Purpose Reports” May 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “REQUES ...
ed_sp_reports
ED of HKICPA Discussion Paper “Requests For Special Purpose Reports” May 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “REQUES ...
pr-0703-ea-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師及一執業法團作出監管行動(香港,二零一五年七月三日) 香港會計師公會就一名執業會計師蘇國強先生及一間執業法團衛亞會計師事務所有限公司(合稱為「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則的投訴,對他們作出監管行動。蘇先生是該執業法團的執業董事。他代表該執業法團為一間香港上市公司因收購子公司的全部剩餘股益而發出的通 ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
290803b
Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...
techwatch151
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 ...
techwatch151
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 ...
update056
Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...
hkas16
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...
HKAS 16_2023
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ERForm
(July 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquiries ...
ERForm080331
(March 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquirie ...
enrolment_form
(February 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enqui ...
order-20121026
1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
Module A 6th Edition Learning Pack_Part 2
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360
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...
e-resources-aug
New e-Resources (August 2014) New EBooks Title : Core auditing standards for practitioners Authors: Katharine Bagshaw, John Selwood Publisher: John Wiley and Sons Ltd Year: 2014 Call No.: HF5667 .B34 ...
aasc-30-4th
1 za Minutes of the 304th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 October 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accou ...
ig_s2
ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Illustrative Guidance on [Draft] IFRS S2 Climate-related Disclosures Comments ...
D11
IFRIC DRAFT INTERPRETATION Changes in Contributions to Employee Share Purchase Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 1 March 2005 Internat ...
msrd
1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
newbooks-dec
1 New Books in Library (Dec 2009) Title /Author: Accounting, organizations, and institutions : essays in honour of Anthony Hopwood /edited by Christopher S. Chapman, David J. Cooper, and Peter B. Mill ...
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 ...
ccif
;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...