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New QP Student Handbook

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THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...

File Type: pdf | Size: 870 KB

hksqm1

4. HKSQM4Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong S ...

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pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

hksa260cfd

Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...

Release Date: 2019-03-25

File Type: pdf | Size: 272 KB

framework

Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...

Release Date: 2019-03-25

File Type: pdf | Size: 210 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

Release Date: 2019-03-25

File Type: pdf | Size: 245 KB

1_305

1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...

Release Date: 2019-03-25

File Type: pdf | Size: 239 KB

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

Release Date: 2019-03-25

File Type: pdf | Size: 392 KB

update128

i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...

Release Date: 2019-03-25

File Type: pdf | Size: 371 KB

Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

Release Date: 2018-06-28

File Type: pdf | Size: 2 MB

rfi_ifrs 13rfi

IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...

Release Date: 2017-05-25

File Type: pdf | Size: 228 KB

Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

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ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

Release Date: 2017-04-20

File Type: pdf | Size: 239 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2017-02-06

File Type: pdf | Size: 367 KB

determination-D-03-IC16H

' t' Proceedings No: D-03-IC16H IN THE MATTER OF A complaint made under section 34(1) (a) of the Professional Accountants Ordinance (Cap.50) BETWEEN An Investigation Committee of the COMPLAINA ...

Release Date: 2016-11-14

File Type: pdf | Size: 3 MB

satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2016-10-18

File Type: pdf | Size: 363 KB

MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

Release Date: 2016-04-21

File Type: pdf | Size: 875 KB

pr-20151224-en

1 A Plus media alert Dear editors and reporters: The FinTech race In the December issue of A Plus, we look at how financial technology will transform Hong Kong's financial services industry, Hong ...

Release Date: 2015-12-24

File Type: pdf | Size: 155 KB

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 ...

Release Date: 2015-07-03

File Type: pdf | Size: 150 KB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2015-05-20

File Type: pdf | Size: 353 KB

ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

ed_ifrss

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

Release Date: 2014-05-28

File Type: pdf | Size: 1 MB

Module A 20140520 handouts

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Release Date: 2014-05-21

File Type: pdf | Size: 944 KB

Module D 20140429

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 29 April 2014 www.hkcaexam.com Copyright reserved 2. QP MD & FE 5 q Module D – Learning Outcomes & Chapters 2 ...

Release Date: 2014-05-21

File Type: pdf | Size: 1 MB

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

Release Date: 2014-01-30

File Type: pdf | Size: 204 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

Release Date: 2013-11-19

File Type: pdf | Size: 271 KB

20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

Release Date: 2013-05-20

File Type: pdf | Size: 760 KB

20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

Release Date: 2013-05-06

File Type: pdf | Size: 684 KB

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