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2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

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2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

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COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

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Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

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Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

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Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

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ITC

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE PRESCRIPTION OF SPECIFIC CONTINUING PROFESSIONAL DEVELOPMENT (“CPD”) REQUIREMENTS F ...

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THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...

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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 ...

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ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

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Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

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Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

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1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

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1379_MS_Fintech Series_Mar2019_updated 13 79 _2 01 90 22 5 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

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Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

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1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2013 Invites Entries Continued global market volatility and increasing competition for Hong Kong's capital market ...

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