itc_500
25 October 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propo ...
CL2_HKAMsc
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
cl1570x
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...
14 July 2023
892 Disciplinary proceedings in progress as at 14 July 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...
13 June 2023
892 Disciplinary proceedings in progress as at 13 June 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...
Analyst Programmer IT 12 months 24 Sep 2020
Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...
Financial Reporting - commonly asked technical questions
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...
CL1_sme3
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
Module D_MPS_Part 2
Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...
Module D_MPS_Part 2
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update137
Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...
tb14
TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...
Easy Store Offer Oct - Dec 2023
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Easy Store offer till March 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Easy Store_Apr_Jun 2022
Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...
Easy Store offer till June 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...
Easy Store Offer Apr - Jun 2023
General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...
Easy Store offer till 30 Sep 2023
GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...
Easy Store offer till Sep 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for The Hong Kong C ...
038
1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
update037
Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...
1705_Summer Promotion
第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計,方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...
MPS_Module_B_Part_I_Jun2017
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28_11_2013_ModuleA_Case
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techwatch114
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 Financ ...
techwatch114
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 Financ ...
tue-jan-mar_final
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
7-8_2009IASBUpdate
J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...
7-8_2009IASBUpdate
J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...
Comparison_IASE_ED_SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
ED-Comparison-IASE-SMEs
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
33rd_AGM_Booklet
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...
DTT_30-Oct-02
'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...
ssap31rm
TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...
3aatb4tc
Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...
4aatb1212
Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...
1463P_Reasons for Decison_29 Oct 2020_Redacted
IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
adm16
Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...
1clr
Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...
1mkr
Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...
Important Dates for Qualification Programme Examinations (December 2021 Session)
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