Dec
-1 -Auditing and Assurance Standards Committee Meeting Summary – ember 2008 The Auditing and Assurance Standards Committee (Committee) met on 16 ember 2008. Members present at the meeting were: Keith ...
HKICPAStaffSummaryofHKAS32and1
Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financial Instruments and Obligations Arising on Liquidation HKICPA Standard Settin ...
0707
-1 -Auditing and Assurance Standards Committee Meeting Summary – July 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 July 2007. Members present at the meeting were: Carlson ...
0706
-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2007 The Auditing and Assurance Standards Committee (Committee) met on 26 June 2007. Members present at the meeting were: Keith Po ...
0705
-1 -Auditing and Assurance Standards Committee Meeting Summary – May 2007 The Auditing and Assurance Standards Committee (Committee) met on 22 May 2007. Members present at the meeting were: Carlson To ...
Feb04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – February 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 February 2004. ...
ED05-i2c
1 8 August 2003 To: HKSA members Finance Directors of listed companies Commissioner of Insurance Hong Kong Federation of Insurers All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD ...
March03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing And Assurance Standards Committee Meeting summary – March 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 18 March 2003. ...
0211
page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...
FRSCMS-Nov
page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...
ssap23q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 3-Oct-2003 SSAP 23, Construction Contracts Page 1 of 4 SSAP 23, Construction Contracts Background SSAP 23 came int ...
ssap32q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Update 20-Jun-03 SSAP 32, Consolidated Financial Statements and Accounting for Investments in Subsidiaries Page 1 of 2 SSA ...
376msa
1 Minutes of the 376th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 24 July 2019 at 8:30 a.m. Board Room of the Hong Kong Insti ...
373
1 Minutes of the 373rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 20 February 2019 at 8:30 a.m. Board Room of the Hong Kong ...
242Oct
1 Minutes of the 242nd meeting of the Ethics Committee held on Friday, 18 October 2019 at 2:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
Nomination form
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EC20221108253
1 Minutes of the 253rd meeting of the Ethics Committee held on Tuesday, 8 November 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
6sme23c
From: The Society of Chinese Accountants & Auditors To: P.T. Comment Letter Cc: "Chan Lok Hei, Xavier" Subject: (Reply form) SCAA: Comment on the exposure draft third edition of the IFRS ...
Proxy Form 2022
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Proxy Form 2022 revised
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Nomination Form for Council Election 2023
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Nomination Form for Council Election 2023
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AASC20230725
1 Minutes of the 410th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 25 July 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
AASC20231114
1 Minutes of the 412th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 November 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...
cl1hkab1
1 Sam Chan Ka Chun From: info on behalf of HKAB Sent: Friday, 14 July 2023 19:10 To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda ...
Nomination Form for Council Election 2023-x
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Proxy Form 2022 revised
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cl1hkab1
1 Sam Chan Ka Chun From: info on behalf of HKAB Sent: Friday, 14 July 2023 19:10 To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda ...
PTI User Guide
Powering Digital Transformationfor Enterprises GloballyLearner GuideAGroup Co1.About PTI 2.About Simplilearn3.Learning Management Systema.Registration b.Dashboardc.LearningEnvironment•Self-Learning •L ...
GPLTB_2017_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省地方稅務局(“省地稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
SZLTB_2017_TC_extracted
深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與深圳市地方稅務局(“深地稅”)於2017 年12 月5 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束力 ...
China's start-ups – stepping out of Silicon Valley's shadow
China's start-ups – stepping out of Silicon Valley's shadow (HONG KONG, 28 July 2017) Start-ups in Mainland China are experiencing a level of venture capital investment like never before. The ...
Circular_RSCP2016_v2
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2016 Following last year's resounding success, the Recreation and Sports Club for Hong Kong Professional Bodies wi ...
web_HKHMC
CCCPPPAAA 111000111 Dental Hygiene Service 牙齒口腔服務@280 Plan details: Oral checkup and oral hygiene instruction 口腔檢查及口腔衛生指導 One scaling (periodontic /deep cleaning /root planning excluded) 洗牙一次(非牙周病和不需 ...
HK18SO_Tchaikovsky
麥家樂與香港18 交響樂團首演音樂會柴可夫斯基之夜斯拉夫進行曲作品31 Marche Slave, op.31 第一鋼琴協奏曲作品23 Piano Concerto No.1 in B-flat 伍盛中鋼琴Dr.Wu Sheng Zhong Piano 洛可哥風主題變奏曲作品33 Variation on a Rococo Theme, op.33 康雅談大提琴Artem Konstantinov ...
featuredbooks-jan
1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC China business environment Title: 中國政經解碼器/Author: 編著香港經濟日報; 編輯柯逸梵... et ...
Convergence of Financial Reporting Standards between Mainland and Hong Kong
Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...
newbooks-may
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...
pr-0226-tc
1 致:編採主任/新聞/財經版編輯財政預算案雖以競爭力為主題,卻欠缺方向財政預算案須提出更具體的內容(香港,二零一四年二月廿六日) 政府的第二份財政預算案以競爭力為題,香港會計師公會認為政府須在該方面須提出更多願景和具體內容。公會稅務專項學會執行委員會主席陳苑芬女士表示,公會支持財政預算案中有關向財資業務提供利息扣稅、寬免交易所買賣基金(ETFs)的交易印花稅,以及提高受養父母及祖父母的免稅額。 ...
JudgesReport_2017_final
1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...
EQS 2020 - User Manual
Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review ...
Budget_proposal_2022_23_submission
2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...
Budget_proposal_2022_23_submission
2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...
pr-20111123-c
1 致:編採主任/新聞/財經版編輯(請即日賜刊) 「二零一一年度最佳企業管治資料披露大獎」多間首次獲獎公司深感鼓舞,懸空獎項反映香港企業仍須努力提升企管至最佳水帄新設可持續發展及社會責任報告獎配合社會新趨勢(香港,二零一一年十一月二十三日) 由香港會計師公會主辦的「二零一一年度最佳企業管治資料披露大獎」今天公佈結果,連續多年獲獎的中電控股有限公司及首次獲獎的英國保誠有限公司分別在其所屬組別中獲頒最 ...
rfi_3agenda
March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...
pr-20180205_E
1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...
AIG160727_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a stretching training for members. Dates: 27 July and 3, 10, 17, 24 & 31 August (to ...
201602-03_Photography Practice Sessions_Feb-Mar16
Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively as follows: 20 February 2016 (Saturday) 16 March 2016 (Wednes ...
20151205_Photography Practice Session
Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...
349
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
20150427_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a cardio and stretching training for members' health maintenance. Sign up now to ge ...
20150312-Trail Running Class
Trail Running Classes The Athletics Interest Group (AIG) has organized two trail running classes for members who wish to take up a challenge for running mountain trails. Details are as follows: Cllass ...
Photography Practice Sessions_Feb-Mar15
Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively for members who are interested in macro photography and wish ...
20150107_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
aasc340
1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...
hkfrs9_hedge
HKFRS 9 Financial Instruments – Hedge Accounting HKICPA Standard Setting Department Staff Summary (January 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
jan
1 Minutes of the 189th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 January 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
trading-hr-sub
By email and by post 29 October 2010 Our Ref.: C/CFC, M73506 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...
HKICPAStaffSummary-Amend_HKFRS7
Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
HKICPA_IFRIC_Int16
HK(IFRIC)–Int 16 Hedges of a Net Investment in a Foreign Operation HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for ...
HKICPA_IFRIC_Int15
HK(IFRIC)–Int 15 Agreements for the Construction of Real Estate HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...
HKICPAStaffSummaryofHKAS27
HKAS 27 (Revised) Consolidated and Separate Financial Statements HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...
Feb
-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...
Feb08
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...
ssap01q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...
ssap15q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
20150726&0822_Photography Practice Sessions
20150726&0822_Photography Practice Sessions Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in July and August as follows: July 2015 August ...
20150308&21_one day cruise
20150308&21_one day cruise Keel Boat Sailing Day Cruise The Sailing Interest Group (SIG) has organized two cruise gatherings with seafood lunch for members to explore the exciting world of sailing ...
20150411&18_Level one
20150411&18_Level one Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise two training courses in ...
385f
1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...
385_sep
1 Minutes of the 385th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 15 September 2020 at 8:30 a.m. Board Room of th ...
ec249m
1 Minutes of the 249th meeting of the Ethics Committee held on Thursday, 25 November 2021 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
24721
1 Minutes of the 247th meeting of the Ethics Committee held on Monday, 7 June 2021 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Que ...
375
1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...
39618
1 Minutes of the 396th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 18 November 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
EC20220915252
1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...
AASC20231214
1 Minutes of the 413th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 14 December 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
pr-20110928c
1 致:編採主任及記者: 中國智能手機遊戲行業方興未艾A Plus 十月號現已出版,今期探討港元掛鈎會否不合時宜以及財務總監對公司進行首次公開招股的重要性,亦討論各大會計師事務所的招聘計劃(香港,九月二十八日) — 中國的智能手機遊戲行業方興未艾,年度增長率達20%。格融移動(Glu Mobile)大中華區總裁鄭永強先生指出,倘中國智能手機遊戲行業持續增長,未來數年中國市場將取代美國領導全球。格融 ...
PR_20180529_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年五月二十九日)香港會計師公會轄下一紀律委員會,於二零一八年四月二十日對陳健昌先生(會員編號:A28137)作出譴責,並命令陳先生須繳付罰款60,000港元及紀律程序費用34,175港元。陳先生是展龍會計師樓及TCY CPA Limited的獨資經營者,負責該兩間事務所的品質監控系統及審計項目質素。在公會進行執業審核期間,審核人員發現該 ...
PR_20180410_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年四月十日)香港會計師公會轄下一紀律委員會,於二零一八年二月二十日對執業會計師陳永強先生(會員編號:A11614)作出譴責,並命令由二零一八年四月三日起吊銷其執業證書及在12個月內不向其另發執業證書。此外,陳先生須支付紀律程序費用56,204港元。公會收到香港律師會的轉介,關於陳先生發出的一份會計師報告中,沒有列報一間律師事務所違反《律 ...
PR_20180309_TC
1 香港會計師公會對一名會計師作出紀律處分(香港,二零一八年三月九日)香港會計師公會轄下一紀律委員會,於二零一八年一月三十日命令將麥惠雯小姐(會員編號:A37354)由二零一八年三月十一日起從會計師名冊中除名,為期五年。此外,麥小姐須支付紀律程序費用72,446港元。麥小姐因假冒受僱公司董事的簽名並提取了一張以其本人為受益人的支票,被裁定犯下香港法例第210章《盜竊罪條例》第9條的三項罪行,並因而 ...
Chan Hoi Shing_Chi Press Release_ 12 Feb 2018
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年二月十二日)香港會計師公會轄下一紀律委員會,於二零一八年一月四日命令由二零一八年二月八日起吊銷陳凱勝先生(會員編號:A14998)的執業證書,並在六個月內不向其另發執業證書。此外,陳先生須支付紀律程序費用25,000港元。陳先生以個人名義執業,並負責其執業所的品質監控。在公會進行執業審核期間,審核人員發現陳先生就其審計質素、接受和維持 ...
D-14-1001C Chi press release _Final_180125
香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分(香港,二零一八年一月二十五日)香港會計師公會轄下一紀律委員會,於二零一七年十二月十二日對天職香港會計師事務所有限公司(執業法團編號:M154)、執業會計師Andrew David Ross(會員編號:A01858)及執業會計師郭麗暇(會員編號:A19044)作出譴責。另外,紀律委員會命令天職、Ross及郭小姐分別須繳付罰款十萬港元、七萬港元 ...
GPP
Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...
Graph and Statitics_Jan 2014 Session
香港會計師公會「企會財考試」成績統計Performance Statistics of HKICPA Examination in BAFS 卷一– 會計及商業元素Paper 1 – Accounting and Business Essentials 香港會計師公會「企會財考試」成績等級Grading of HKICPA Examination in BAFS 分數Marks 考生人數No. o ...
120817
Watch appreciation talk -The aesthetic and appreciation of ultra thin technique and complication Want to know more about ultra thin technique and the intricate craftsmanship in luxury watches? Phillip ...
gilman1202cny
太平家庭電器– 新年激賞精選Gemini 直立式風扇、型號:GTF20 負離子直立式風扇(原價:628) 1至23小時時間掣連搖控器設計體積:1110 (高) x 300 (闊) x 160 (深) mm 購買數量: _______ Gemini 電磁爐、型號:GIC288cookware 單頭電磁爐連邊爐鍋(2000w) (原價:448) 9段火力調校數碼顯示屏體積:58 (高) x 285 ( ...
gilman1202
購買數量:_________ 購買數量:_________ 從此熨衣服變得更輕鬆自在,只需用HK498.00 購買價值HK888.00美國北極牌1500W 專業蒸氣掛熨機Fridigaire 1500W 專業蒸氣掛熨機(型號:FD1161) 45 秒蒸氣快速輸出可選擇4 種掛熨模式: 衣物加濕/消毒殺菌/輕薄衣物,如絲質、人造纖維質料/厚身衣物,如羊毛、全棉質料早人一步,回南天前用超筍價HK1,6 ...
picig100920
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Can Feng Shui help? To believe it or not ! Speaker Mr. Bernard Ho Chairman Mr. Peter Choy, Convenor of the PICIG Organi ...
PR-20090508c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師譴責及罰款(香港,二零零九年五月八日) 香港會計師公會一紀律委員會於二零零九年三月十二日就蔡志昀先生(會員編號:A02557)沒有或忽略遵守、維持或以其他方式應用一則公會頒布的專業準則的行為,對蔡先生作出譴責,並命令他須繳付罰款及紀律程序費用合共五萬五千港元予公會。蔡先生為蔡煒基會計師樓的獨資經營者。公會接獲資料指該會計師樓在審核四 ...
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致:編採主任/財經版編輯(請即日賜刊) 香港會計師公會公布有關「中小型企業財務報告」工作進展(香港,二零零四年十二月八日)— 香港會計師公會(公會)經第二輪公眾諮詢之後,宣布將於二零零五年年中正式公布最終落實的中小型企業財務報告總綱及準則。該套一般稱為「小型企業公認會計原則」的總綱(「公認會計原則」(GAAP)指一般被接納的會計原則),是專為根據《公司條例》第141D條編製財務報表的香港公司和若干 ...
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1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二零年七月二日)香港會計師公會轄下一紀律委員會,於二零二零年五月二十二日就執業會計師高超雲先生(會員編號:A14783)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。紀律委員會命令由二零二零年七月二日起吊銷高先生的執業證書,並在15個月內不向高先生另發執業證書。此外,紀律委員會命令高先生須繳付紀律程序費用44,514 ...
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1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二零年十月七日)香港會計師公會轄下一紀律委員會,於二零一九年六月十八日就執業會計師吳嘉權先生(會員編號:A25914)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則對他作出譴責。紀律委員會另命令吊銷吳先生的執業證書,並在16個月內不向其另發執業證書。此外,吳先生須繳付紀律程序費用52,977 港元。吳先生先對紀律委員會的命令提出上訴 ...