WS-PRCTaxation_Apr-May2009
This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...
Java1_6_0_07_Eng
Download and install Java 1.6.0_07 Please click the following link to update Java to Java 1.6.0_07. http://www.java.com/en/download/manual.jsp After upgrade, you can check the update at the (Tools)工具- ...
2020
Date Topic 8 December 2020 Free webinar: Experience sharing: Start-up journey of a young entrepreneur Available period: 7 December 2020 – 15 December 2021 Young Members Virtual Conference: Out of the ...
2012 results
組別Event名次Ranking隊伍名稱Team Name1香港會計人員總會Hong Kong Accounting Professionals Association2香港建築師學會The Hong Kong Institute of Architects3港鐵水上活動會聯隊Metro Water Sports Club (Mixed Team)4中國銀行(香港)有限公司Bank of Chin ...
Install Java 1_6_0_11_090828
Download and install Java 1.6.0_011 or above Please click the following link to update Java to Java 1.6.0_011 or above http://www.java.com/en/download/manual.jsp After upgrade, you can check the updat ...
Circular_SGIG150807_1
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
Circular_SGIG150807
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
class-action
1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度). 2. Opt-out as default procedure (選擇退出為預設模式). 3. Keep ...
Cafe Takeaway Order Form Jan 20227th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM CAFÉ RENAISSANCE TAKEAWAY O ...
Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM DYNASTY CANTONESE DELIGHTS -TAKE ...
Mobile Medical_1_31122022
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 香港會計師公會會員及家屬限時優惠(A)全面身體健康檢查(共72項檢查) 原價2,380 血脂總膽固醇三酸甘油脂高密度膽固醇低密度膽固醇極低密度膽固醇總脂肪組織損傷指標總肌酸磷激酵素腎功能肌酸肝尿素微量元素鈣心臟問題高靈敏度肌鈣蛋白I 血液細胞分析(血全象) 血液白血球血液紅血球血色素紅血球壓積量紅血球平均容量 ...
Mobile Medical 2022 20th Anniversary Discount P1
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
Mobile Medical 1 on 20Dec2022
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
AP Book Centre 2021 Singapore - The Fintech Nation
B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...
Legislative Council Bills Committee on Professional Accountants Amendment Bill 2018
Invitation for submissions from the Legislative Council Bills Committee on Professional Accountants (Amendment) Bill 2018 The Legislative Council has set up a Bills Committee to study the Professional ...
Nina Hotel Stay Dine Offer from Dec 2022CORP
Nina Hotel Stay Dine Offer from Dec 2022CORP 852 2280 2926 dorothywong@ninahotelgroup.com Complimentary double room category upgrade (subject to room availability and not applicable to suite bookings) ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
app03
P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...
Nina_Long Stay CWB
Monthly Rental Rate HK10,800net up 月租價格由淨價港幣10,800起. Guaranteed Room Upgrade to Next Category 保證客房升級至下一個級別. Housekeeping service twice a week 每週兩次客房清潔服務. 20% Discount on Dry Cleaning & Pressing Se ...
Nina_Long Stay Open Day Sep_TWW
This offer is valid for a minimum stay of 30 consecutive nights until December 31, 2021 I Advance bookings require full prepayment and it will not be refunded for cancellations, shortened stays or rat ...
Web_i-Runners_2017
i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA membe ...
Web_i-Runners_20160713
i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Complimentary VIP Member membership except discounted items with ye ...
Briefing sessionSSrundownto AAs 25 Sept
“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...
UIC_Master of Professional Accountancy
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Division:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption M1Acco ...
Flyer_AM
‘The minutes tour’ Hong Kong 2015 Date /日期: 13-09-2015 Place /地點: Hall 5G, HKCEC /香港會議展覽中心Time /時間: 8 PM Price /門票: Cat A: 880 /Cat B: 680 Ticketing /購票網址: http://www.hkticketing.com Tel: (852) 3422 3 ...
廣東五部門發佈《關於加強中小企業金融服務支援疫情防控促進經濟平穩發展的意見》 (Published on 14 Feb Oct 2020)
廣東五部門發佈《關於加強中小企業金融服務支援疫情防控促進經濟平穩發展的意見》 (Published on 14 Feb Oct 2020)
PAIB events
Date Topic Nature of Activity Available period: 1 Aug 2024 – 15 Aug 2025 PAIB Live AMA 你問我答 [EP5] (archived webinar) e-Seminar 18 Jul 2024 PAIB Live AMA 你問我答 [EP5] Webinar Available period: 31 May 202 ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
Past Events (2019)
Past Events (2019) Date Topic Nature of Activity 14 Dec 2019 HKICPA Anti-Money Laundering Workshop (Rerun - Cantonese) Workshop 13 Dec 2019 Anti-Money Laundering and Counter-Financing of Terrorism Sem ...
2022
Date Topic 16 December 2022 Free webinar: Joint YMC-PICIG lunch webinar: Building sewage testing for COVID-19 and how it leads to sustainable living environments 13 December 2022 Visits to Huawei and ...
Link to Mainland Websites
China Securities Regulatory Commission 中國證券監督管理委員會 Chinese Institute of Certified Public Accountants 中國注冊會計師協會 Provincial Institutes 各省市協會 General Administration of Customs of the People's Republi ...
UICBBA Hons in Accounting
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Division:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption ACCT20 ...
UICBBA Hons in Accounting
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Division: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption ...
Messages from the Chief Executive
You don't have access right to view the details. Please login.
Ren_Mirage Chop House Set Apr 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...
Ren_Mirage Chop House Set Apr 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...
aml_2012
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...
aml_2018
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) ...
aml2016
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml2016-2
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml20161
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml20162
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml2015
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml2015-1
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml2014
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
aml2014-2
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
aml2014_1
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
newbooks-nov
New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...
newbooks-oct
New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...
candidate4
You don't have access right to view the details. Please login.
Ren_CountdownParty_Dec2022
Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...
Shangri-La 2023 Sep KSL
九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...
S090715AS
China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...
ProblemSolving
Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in th ...
Result Announcement 2022
Team no. Name (Eng) Name (Chi) Institution Award Obtained Best Written Report Best Presenter YE Ying Tong* 叶颖潼XIE Wen Yuan 谢文媛YE Quan Jun 叶泉君TIAN Xin Yi 田心怡LIU Qing Lin* 刘青林KE Chun Yan 柯春妍WANG Lin 汪麟D ...
techwatch67
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 ...
1049_PRC_CF2016_Flyer_160302
你的成功之路活動詳情及網上註冊:(按機構英文字母排列) 參展商www.hkicpa.org.hk/cfgz2016 eunisliu@hkicpa.org.hkwww.hkicpa.org.hk/cfgz2016
1049_PRC_CF2016_Flyer_online_2016
你的成功之路參展商eunisliu@hkicpa.org.hk www.hkicpa.org.hk/cfgz2016PRC_1049_160115 2016年3月21日前提交網上申請,詳情請瀏覽:www.hkicpa.org.hk/cfgz2016
3HK-samsung-1111
Special offers for Hong Kong Institute of CPAs 詳情請聯絡您的客戶經理: DICKY CHOW: 63167534 Email: dicky.c3h0o /w 1@1hthk.com 無限
Compliance_Company_Secretarial_Practice_HKICPA
REUTERS/LUCAS JACKSON A practical guide for company secretaries, practitioners and business professionals to perform the compliance function of a listed company by applying the respective laws, rules ...
hk-law-at
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
pc-law-order-form
LAW OF COMPANIES IN HONG KONG The first substantive text on the principles of Company Law and the new Companies Ordinance (Cap. 622) REUTERS/Bobby Yip “A major new work on Hong Kong company law whose ...
Circular_120412
Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class with recording sessions featured in the training course (流行歌唱實習及錄音室體驗課程). If you are i ...
Circular_SgIG121012(Chinese)
Circular_SgIG121012(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...
Circular_SgIG120720(Chinese)
Circular_SgIG120720(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...
3HK-Samsung
Special offers for Hong Kong Institute of CPAs 詳情請聯絡您的客戶經理: DICKY CHOW: 63167534 Email: dicky.chow@hthk.comSpecial offers for Hong Kong Institute of CPAs Please contact your account manager for detail ...
Ricky WK Li
Career Conference – 31 August 2013 Workshop: Career development in China Profile of speaker Executive Director and Chief Financial Officer, GDH Limited Mr. Li, a fellow member of Hong Kong Institute ...
Assembly point
香港珠海中小型會計師事務所交流活動-珠海訪問團2017年6月16日(星期五) 集合地點: 上環港澳碼頭3樓東橋閘口外,右手面的「電子航班顯示屏」前集合位置
cl7_ra
香港背後的動力The Power behind Hong Kong CLP中電I 12: years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...
HKICPA Scholarship Secondary Schools 201415
HKICPA Scholarship for Secondary Schools Recipients 2014/2015NameSchoolLam Yiu Tsun 林堯浚Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Chan Yim Man 陳艷雯AD&FD POHL Leung Sing Tak College 博愛醫院歷屆總理聯 ...
The May Moon Books
The May Moon Money-Wise Box Set (Parents guide) 《美滿的財智》親子理財書冊 (家長手冊) May Moon Rescues the World Economy May Moon's Book of Choices 美滿抉擇之書 All rights reserved. No part of these books may be reprod ...
candidate12-cm
You don't have access right to view the details. Please login.
briefingnote
Hong Kong Institute of Certified Public Accountants QP Celebration Cocktail (June 2012 Session) Briefing Note to 25:35 Young Members Leadership Panel, Interest Group Convenors and Previous QP Prize Wi ...
newbooks-mar
New Books in Library (Mar 2012) Business Finance Title /Author: China's exchange rate variation : impacts on industrial restructuring /Gu Kejian and Yu Jian ; [translated by Chen Yixi and Zhou Kai ...
EF-WS_PRCTaxation_Apr-May09
Workshops on PRC Taxation (April – May 2009) 中國稅務工作坊(MCS-1 Event Code : PRCT090418) Enrolment Deadline: 6 April 2009 Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chun ...
CPACUP_Results_2018
組別Category名次Ranking隊伍名稱Team Name1益龍行有限公司2CityU Dragon Boat Team3DBS Red Dragons4Buildings Department 25th Anniversary Dragon Boat Team組別Category名次Ranking隊伍名稱Team Name1The Hong Kong Institution of Engi ...
4
註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...
2014_results
組別Category名次Ranking隊伍名稱Team Name1香港建築師學會龍舟隊The Hong Kong Institute of Architects2渣打銀行龍舟隊Standard Chartered Bank Dragon Boat Team3星展銀行(香港)紅火飛龍DBS Bank (HK) Red Dragons4Li & Fung Dragon Force組別Categ ...
programme flyer
HKICPA Accounting & Business Management Case Competition 2013-2014 (Secondary Schools Group) Event details: Date : 10 May 2014, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen& ...
Web_Shell
Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...
Web_Shell_old
Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...
Ingrid Millet
Paris is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. 10% off on regular-priced skincare and cosmetic products 2. Receive a FREE ...
Video Conference Solution Service
Video Conference Solution Service (852) 2513 2513 hkcsc@hkg.fujixerox.com www.fujixerox.com.hk Fuji Xerox Hong Kong Fuji Xerox (Hong Kong) Fuji Xerox Global Fuji Xerox (Hong Kong) Limited. All rights ...
t4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
reporteco
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...
11clr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...
11mkr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...
Circular_160910_v2
Live Jam Night (For singer & instrument player) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instruct ...
2011 CPA Cup results
場次Race組別Event名次Ranking隊伍名稱Team Name1香港建築師學會The Hong Kong Institute of Architects572香港會計人員總會Hong Kong Accounting Professionals Association14:323港鐵水上活動會Metro Water Sports Club4中國銀行(香港)有限公司Bank of China ...
Past Events (2021)
Past Events (2021) Date Topic Nature of Activity 17 Dec 2021 Anti-money laundering and counter-terrorism financing webinar for accountants (in English) (rerun) Live webinar 9 Dec 2021 Anti-money laund ...
Past Events (2020)
Past Events (2020) Date Topic Nature of Activity 16 Nov 2020 Anti-money laundering and counter-financing of terrorism (AML/ CFT) webinar for accountants (rerun) - in English Live webinar 9 Nov 2020 An ...
Web_HKFSI_20160627
Hong Kong Financial Services Institute (HKFSI) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members OOffffeerr HK5,000 discount for ...
HKICPA_discountoffer_3
Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. Offffers Monthly plans for iPhone 4S (please click here f ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...