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 ...
74022
PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...
2aatb2tc
TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...
2aatb1212
TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...
pn840rev
PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...
Full_proposal2017-18
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
Full_proposal2017-18_1
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
finalreport
Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...
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logmar20
Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...
IAP_SL_20220622
Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...
IAP_TT_13Oct2022
Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...
pn840revref
PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...
update231
1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...
847r4_Insolvency-Flyer_190403#0;
847r4_Insolvency-Flyer_190403 Insolvency Preparatory I Session 1 – What is Insolvency? • Definition • Relationship between personal bankruptcy law and corporate insolvency law • Types of administratio ...
HKICPA Eng Annual Report 2023
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HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
Flashcard_Module D(5th edition)
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update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
Module D (5th edition)_Part 1
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update163
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
apm_egmcl
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ff-2011-tc
財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...
cpa-ar-tc
專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...
i2cpn74021
29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...