Technical Bulletin “Auditors’ Duty of Care to Third Parties and The Audit Report” Jointly issued by Auditing and Assurance Standards Committee and Professional Risk Management Committee This guidance ...
Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...
