20121126_ModuleB_Essay

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pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

update212

i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...

hksa706cfd

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

ttsq3j

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ttsq3

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec

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 ...

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

1428P_27Aug2020_DC order_edited

IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...

AGM Booklet

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AGM Booklet

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Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)

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update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

i2cpn830202a

20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...

old

20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...

i2cpn830202

20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...

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HKICPA Internship Scheme

香港會計師公會跨境實習計劃 HKICPA Internship Scheme 計劃背景 香港在粵港澳大灣區發展中扮演舉足輕重的角色，大灣區內城市為香港會計師公會會員帶來龐大的業務拓展和事業發展機會。為讓會員抓緊機遇，公會成立了粵港澳大灣區委員會，並積極推出大灣區策略和計劃。 公會的策略之一，是推行跨境實習計劃，旨在為未來優秀的會計人才提供在香港及大灣區各城市發展及工作的機會。 這項跨境實習計劃會先 ...

1_602

Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...

Module A_Preseen_20181

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Module A _Dec 16_Question

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Module D Workshop 2

Student Notes Module D (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

techwatch58

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 ...

1_602

Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...

Module B (Dec 11)_Question

Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module D (Dec 12)_Question

Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

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Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...

Module B (Jun 15)_Question

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Module B (Dec 2016)_Question

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Panelists_Report_Mod_C_(Dec_17)_Final

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update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289oo

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update 289o

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Sharing Forum_FE_0326

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12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

ETS_Module A

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...

ETS_Module A

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ETS_Module B

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ETS_Module A

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ETS_Module C_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

ETS_Module C_final

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faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

Techsource_July 2018_accounting

Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Autumn 2018 Revenue from Contracts with Customers – Five steps to recognise revenue Introduction Hong Kong Financial Reporting Standar ...

Exam Technique Seminar_Module C

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

ETX_Module_C

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

FE December 2015 Paper II Panelists Report_Final

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

HK04SUP13_LR

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

Mod D Supplement20131

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

tue-apr-jun

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 ...

tue-jan-mar

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 ...

Submission_FV

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 8 May 2007 Mr. Jon Nelson International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Nelson, IASB ...

CL8

1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...

ms2711

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...

FE (Jun 15) Paper I_Question

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FE (Dec 14) Paper I_Answer

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FE (Jun 15) Paper I_Question_v2

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ETS_Module C_final

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Exam Technique Seminar_Module C

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ETX_Module_C

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ie16

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

Mobile Medical til 30 Sep 2024

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...

training_guidelines

Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...

ICAZ 20180614

Body: Institute of Chartered Accountants of Zimbabwe (ICAZ) Recognition: Reciprocal Membership Agreement Status as of 21 November 2008: In force Members: 1. Admitted as full members of ICAZ in good st ...

ICAZ 20180614

Body: Institute of Chartered Accountants of Zimbabwe (ICAZ) Recognition: Reciprocal Membership Agreement Status as of 21 November 2008: In force Members: 1. Admitted as full members of ICAZ in good st ...

lec151112v

Time: 7:30 p.m. – 8:30 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Nov 12 2 19 3. 26 4. Dec 3 5. 10 ...

Programme for new member 2014

CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since May 2013. Date: Time: 24 May 2014, Satur ...

Improving corporate governance disclosure and practices 2014

In 2014, the Institute published an online guide to help members who have responsibilities for corporate governance within their companies, and also for the boards and management of companies which se ...

lec130613v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...

2005

DateSubject 7 Nov 2005 IASB Draft Technical Correction (DTC) 1 and Proposed Policy on Technical Corrections 3 Nov 2005 IASB Exposure Drafts of Proposed Amendments to IFRS 3, IAS 27, IAS 37 and IAS 19 ...

2005

DateSubject 7 Nov 2005 IASB Draft Technical Correction (DTC) 1 and Proposed Policy on Technical Corrections 3 Nov 2005 IASB Exposure Drafts of Proposed Amendments to IFRS 3, IAS 27, IAS 37 and IAS 19 ...

candidate8

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agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 26 April 2019 Time: 2:00 pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

2020

Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...

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Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...

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Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

HKBN Handbill 20250131 ENG

1000M 1000M 1000M 家居寬頻連以下四選一服務組合1000M 1000M 1000M 1000M 1000M 家居寬頻連以下三選一服務組合Optional value Optional value Optional value Optional value -added services added services added services added services add ...

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

cl7s

INTERNAL 1 HKAB’s Comment on the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question ...

20150512_ETSI_C

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IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

D-09-0423H

Proceedings No.: IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institute of COMP ...

order-reasons-0209

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...