UIC Application Form_160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC精英计划申请表-updated on 20160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
HKICPA enrolment form
20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...
EXCEL enrolment form (Spring)
EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...
Global Call Limited_CPA membership offer Jan 2022
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...
Nina Hotel Island South - Staycation Dec 2022_CORP
Nina Hotel Island South - Staycation Dec 2022_CORP Treat yourself to a fun-filled vacation in the quaint southside. Stay in our generously spacious room, enjoy the heartfelt moments with your family a ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
050401iig
Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...
Important dates
Activity 2024/25 Session New BAFS teachers to apply user account for online enrolment 16 - 20 September 2024 Online enrolment commencement 23 September 2024 (Monday) Examination enrolment application ...
Training Records Summary Sample
1 Practical Experience Training Records Summary of Practical Experience for Membership Admission (Sample) Please note that QP students can generate the Practical Experience Training Records Summary of ...
newbooks-dec
New Books in Library (Dec 2011) Business Finance Title /Author: 財務管理/苗潤生主編; 陳潔, 于桂琴副主編Publisher: 北京: 清華大學出版社: 北京交通大學出版社Year: 2011 Call No.: HG4026 .C356 2011 Subject: Corporations—Finance Title /Autho ...
170616_coffee_sharing
Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...
Basic Financial Ratio Analysis and Implication 202021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
130426
Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...
S091007S
Latest Developments on the Practice of China’s Enterprise Bankruptcy Law Programme Code: Speaker Dr. Yin Zhengyou (尹正友博士), Head of the Insolvency & Restructuring Department of W&H Law Firm; E ...
HKICPA Accounting in Action: An immersive learning experience
HKICPA Accounting in Action: An immersive learning experience 2024/25 will be organized with a series of accounting workshop, company visits to CPA firms, the Accounting and Business Management Online ...
Quality Management related Standards
On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 1 February 2025 ESEMETLS220308L01 New Quality Management Standards Series: Virtual Works ...
newbooks-aug
New Books in Library (August 2012) Audit and Assurance Title /Author: Auditing and reporting 2012-13 ISBN: 9781847984944 Publisher: Kingston upon Thames : Wolters Kluwer (UK) Ltd. Year: 2012 Call No.: ...
DemolessonCHNTaxVATreform_published
中國在2016 年5 月1 日開始全面推行營業稅改徵增值稅後,原徵收營業稅的應稅勞務、轉讓無形資產和銷售不動產改徵增值稅。在這講座中,主講嘉賓將會探討在新的流轉稅徵收制度下,對各類應稅勞務、轉讓無形資產和銷售不動產的處理方法及過渡規定。本講座內容是節錄自香港會計師公會 的第三課。日期: 2016年9月24日(星期六) 時間: 上午十時至下午一時地點: 香港會計師公會培訓中心(香港灣仔皇后大道東21 ...
PR_20220706_TC
1 香港會計師公會與一名會計師就監管程序達成協議(香港,二零二二年七月八日)香港會計師公會與會計師閻正爲先生(會員編號:F06045) 就被指控違反專業準則而進行的監管程序,達成協議。相關投訴涉及閻先生作為一家私人公司的共同及各別清盤人之一,因該公司清盤期間之行為而於二零一七年被原訟法庭免職。閻先生就免職命令提出上訴,但上訴法庭維持原訟法庭決定並駁回其上訴。原訟法庭判決令閻先生及會計師專業聲譽受損 ...
PR_20220708_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二二年七月八日)香港會計師公會與執業會計師張偉倫先生(會員編號:A19617) 就被指控違反專業準則而進行的監管程序,達成協議。張先生的執業單位於二零二零年八月被選中進行執業審核。然而,張先生未能提供所要求的資料和文件。執業審核人員發現,張先生未能制訂和實施合適的管理措施和程序,以維持項目文件在規定時間內之保管及存取。基於上文所述,張 ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
Professional Ethics Relevant to Professional Accountants in Public Practise
On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 1 February 2025 ESEMETLS21021BL01 e-Learning: Revisions to the Code to promote the Role ...
Financial Reporting
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Please click here to read the archives. Date Title Comments due by 14 November 2024 Invitation to Com ...
2024
Date Topic Nature of Activity 19 October 2024 Young Members Virtual Conference 2024 – Resilience and Innovation: Opportunities in Family Offices and Artificial Intelligence Conference 12 October 2024 ...
pubforsale_coursenotes_June19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
HKBN Handbill 20230831 CHN
Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :1 ) 1 ) 1 ) 24 mo ...
HKBN Handbill 20230930 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contractcontract contract periodperiod ...
Singing Class - Feb - Apr 2011_rv
Pop songs singing class The Singing Interest Group (SgIG) has organised a pop songs singing class with recording featured in the training course (流行歌唱實習及錄音室體驗課程). If you are interested in sharpening y ...
2017_MidAutumn_orderform
Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...
Tai Chi event
中華太極智慧學院有限公司地址:香港九龍荔枝角青山道608 號榮吉工業大廈A 座10 樓1002 室電話:2575 5515 /2735 1028 傳真2735 1029 電郵:taijiwm@gmail.com 網址:www.rstaiji.com 太極養生班太極養生班以養生健康為目的以養生健康為目的以養生健康為目的以基礎功法為入門以基礎功法為入門以基礎功法為入門太極拳是我中華民族修身文化的法寶, ...
Mem-060524_Issue_9
「內地勞動法((一))」研討會Semiinar on “Maiinlland Labour Law (II)” 作為香港的僱主或管理人員,在內地設廠或進行商業活動時,您曾否遇到各式各樣的勞資問題,甚至勞資糾紛?由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會,特別邀請廣東省勞動和社會保障廳方潮貴廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策,並以個案實 ...
Join as a mentor
Benefits for mentors Mentors can further enhance their coaching skills and help mentees fulfill their potential which would benefit the accounting profession as a whole. Mentors will be awarded up to ...
Events and Activities
The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 18 & 25 Nov 2024 Tax audit workshop: Practical Approaches in Han ...
050304.seminar flyer
交流晚宴暨研討會歡迎公會會員參加(內地業務關注組會員優先) 題目: 內地黨、政、軍、法的架構及組織介紹主講嘉賓: 廣東省社會科學院研究員葉和東先生主席: 內地業務關注組委員黃華燊先生研討會內容: 自中國加入世界貿易組織及「內地與香港關於建立更緊密經貿關係的安排」簽署以來,公會會員於內地工作、投資或營商的機會日益增多, 但由於對內地的黨、政、軍、法組織(如政治局、人大、政協、軍委、國務院部委、人民法 ...
nas2125
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...
Transitional arrangements of revised Practical Experience Framework
Transitional arrangements for QP students The Practical Experience Framework (''PE Framework'') has been revised and was launched on 21 December 2022. Details of the transitional arran ...
CORES – Centre of Rehabilitation & Exercising Specialist
CORES – Centre of Rehabilitation & Exercising Specialist Offers: 20% off on treatment (flyer)(website) Excluding treatment provided by consultant physiotherapists Redemption method: Visit the foll ...
Application deadlines for insolvency specialist designation
Application deadline (for SD award with effect from 1 July 2025) 31 January 2025 Application deadlines must be observed if applications are to be processed on time. Applications received after the dea ...
venue_calligraphy
HKPA-香港遊樂協會11/F, Elite Place, Southom Centre, No. 130 Hennessy Road, Wan Chai, Hong Kong. (Wan Chai MTR station Exit B1) 灣仔電腦城中國旅行社
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
picig110901
Property, Infrastructure and Construction Interest Group (PICIG) Seminar Fung Shui & You Want to find out how Fung Shui can affect your daily life and your business? Why Hong Kong has been known a ...
newbooks-jun
1 New Books in Library (Jun 2011) Audit and Assurance Title /Author: Auditing and assurance services : an applied approach /Iris C. Stuart Publisher: New York : McGraw-Hill Irwin Year: 2012 Call No.: ...
2017_TuenNg_orderform
Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...
Shangri-La Group - Nadaman - bento flyer_Alvin
Nadaman at Island Shangri-La, Hong Kong 灘萬日本料理,港島香格里拉大酒店T: (852) 2820 8570 E: nadaman.isl@shangri-la.com Nadaman at Kowloon Shangri-La, Hong Kong 灘萬日本料理,九龍香格里拉大酒店T: (852) 2733 8751 E: nadaman.ksl@sh ...
Join as a mentee
Benefits for mentees It is an invaluable opportunity for aspiring members to enrich their individual learning and growth through a "personalized" development opportunity to address individual learning ...
Xero (HK) Limited
Xero (HK) Limited Offers: Get 50% off 3 months’ Xero Regular Plans (Starter, Standard and Premium plans for businesses). Eligible users: All HKICPA members, International Affiliates & GAAs members ...
The Country Club at Hong Lok Yuen
Offers: 1. Complimentary 1-week experience pass 2. Exclusive Annual Membership Promotion (Flyer) 1st year annual fee HK5,000 (Original: HK12,000) 2nd year renewal fee HK3,000 (Original: HK6,000) Month ...
update312
i Update No. 312 (Issued 10 July 2024) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHICS ...
pubforsale_coursenotes_Aug19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
Practical Experience Framework
Is there any time limit for practical experience to be recognized as relevant for HKICPA membership Is there any time limit for practical experience to be recognized as relevant for HKICPA membership ...
ms02iisg
Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...
annex1_e
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
Application and registration
Stage 1: Student Application for the Qualification Programme (QP) (Timetable) Follow the user guide and start the application. Please make sure that your application is submitted on or before the appl ...
nrs0125
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...
“粵港澳會計師行業高品質發展峰會暨青年高端人才培養開班儀式”精彩回顧(published by HKICPA in Jul 2022)
“粵港澳會計師行業高品質發展峰會暨青年高端人才培養開班儀式”精彩回顧(published by HKICPA in Jul 2022)
2023
Date Topic Nature of Activity 13 December 2023 Joint professional Christmas party Leisure event 8 December 2023 A Day with Food Angel Leisure event Available period: 8 January 2024 - 15 January 2025 F ...
Forensics Interest Group
Forensic accounting is a developing field of specialisation and one to which accountants are well suited, given their training and knowledge. With the support of members working in the forensics field ...
20151228_Photography Gatherings_AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
20150428_Photography Gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
PSS_Flyer_Photography gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
Global Call - CPA membership offer Feb 2023
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...
Global Call - CPA membership offer Mar 2023
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...
techwatch66
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 ...
S0202ndrunnerup
Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...
update308
i Update No. 308 (Issued 28 May 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i) The following Amendments which were previously included in Section 1 and 2 are n ...
pubforsale_coursenotes_Oct19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRE ...
Taxation Faculty
The Taxation Faculty ("TF") was the second specialist faculty established by the Institute and was set up in 2012. The TF brings together under one umbrella the different tax activities and ...
Restructuring and Insolvency Faculty
The Restructuring and Insolvency Faculty ("RIF") was established by the Institute in 2008. It is an important forum for insolvency practitioners (“IPs”) and those interested in the restructu ...
Application Form iRevised for 2025
Application Form (i) Application Form (i) – March 2024 1 Application for financial assistance towards payment of HKICPA annual membership fees from The HKICPA Charitable Trust For unemployed members: ...
Application Form iiRevised for 2025
Application Form (ii) Application Form (ii) – March 2024 1 Application for financial assistance towards payment of HKICPA annual membership fees from The HKICPA Charitable Trust For members who are un ...
2223f
2024-2025 Members’ Handbook Order form Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: S ...
cl1_wkp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...
01tp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressi ...
imp11cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards -Volume 11 Date: Friday, 22 September 2023 ...
CL1pir9
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Friday, 2 June 2023 5:25:20 pm ...
CL1pir15
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers Date: Mond ...
cl_01meth
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standar ...
CL1_td1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation To Comment On IFRS Interpretations Committee Tentative Agenda Decision Date: Friday, 22 September 2023 12:32:09 pm Attachments: im ...
CL1suv
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Request for Information: Consultation on Agenda Priorities Date: Tuesday, 9 May 2023 4:40:45 pm Attachments: im ...
cl1_tad917
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Friday, 24 March 2023 4:40:53 pm Attachments: image0 ...
9cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft Date: Friday, 24 March 2023 4:41:42 pm Attachments: image001.png image002.png image003.png image ...
swp01
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024– 2027 Date: Thursday, 20 April 2023 5:24:53 pm ...
1fice
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft Date: Monday, 11 December 2023 6:21:52 pm Attachments: image001.png image002.png image003.png im ...
cl1_wkp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...
sms-Apr-Jun
1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...
貫徹落實《南沙方案》系列政策推介會(CCGHKC Webinar in Dec 2022)
貫徹落實《南沙方案》系列政策推介會(CCGHKC Webinar in Dec 2022)
value_added_tax
Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...
value_added_tax
Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...