2021_Champion
1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...
gposat-meeting-note-eg
Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...
gpltb-meeting-note-eg
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Ta ...
PR_20180824_TC
1 香港會計師公會對一名會計師、一名執業會計師及一間會計師事務所作出紀律處分(香港,二零一八年八月二十四日)香港會計師公會轄下一紀律委員會,於二零一八年七月十八日就會計師郭智達先生(會員編號:F00769)、執業會計師黃錦文先生(會員編號:F01750)及安永會計師事務所(「安永」,事務所編號:0422)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,對他們作出譴責。此外,紀律委員會命令郭 ...
pr-20170728-tc
1 A Plus 2017年7月號致:編採主任及記者: 內地初創企業走出矽谷的影子(香港,二零一七年七月二十八日)— 中國內地初創企業所獲得的創投資金,達到前所未有的水平。兩年前,中國互聯網初創企業的創投價值首次超過美國的初創企業,標誌著全球數碼經濟重心開始轉移。國際組織正就打擊稅基侵蝕與利潤轉移展開行動,香港也身處這場戰役當中。A Plus報導跨國公司如何適應新規則,甚至需要改變其業務模式。今年 ...
pr-yau-0729-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一四年七月二十九日) 香港會計師公會轄下一紀律委員會於二零一四年七月二十一日就游嘉兒女士(會員編號:A32802)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對游女士作出譴責,並命令她須繳付罰款三千港元予公會。此外,游女士須支付紀律程序的費用共二萬三千七百零八港元。在2012年4月,游女士因非法賣空一 ...
annex1_e
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
PR_20190903_TC
1 香港會計師公會對一名會計師及一名執業會計師作出紀律處分(香港,二零一九年九月三日)香港會計師公會轄下一紀律委員會,於二零一九年七月二十五日就會計師陳秉中先生(會員編號:A17643)及執業會計師陳惠玲小姐(會員編號:A03188)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,對他們作出譴責。紀律委員會命令由二零一九年一月五日起兩年內不向陳先生發出執業證書(追溯至先前另一項不獲發執業證 ...
HKBN Handbill 20230930 CHN
# 計劃詳情: 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...
HKT Corporate Staff Offer_May 2017
以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請; 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請; 購買/申請時必須提供有效之員工証及員工資料;只限購買二件同款產品; 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外); 有關產品資料、保修期、換貨政策及其他詳情,請與專線職員查詢; 圖片只供參考,產品以實物為準;請 ...
pr-101214c
1 致:編採主任/新聞/財經版編輯公會頒發專業專項認可資格,提高香港破產管理從業人員專業水平(香港,二零一零年十二月十四日) — 香港會計師公會率先推出破產管理文憑及破產管理師稱銜資格,以釐定從事破產管理工作所需的認可技能及經驗。通過破產管理文憑課程的破產管理專業人士可在他們的名字後加上「SQ (Insolvency)」的認可稱號。具備多年破產管理工作經驗的專業會計師,則可使用「SD (Insol ...
HKBN Handbill 20240731 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
New Board_GEM Review submission_Aug 17
By email and by post 18 August 2017 Our Ref.: C/CFC, M112691 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: (i) ...
AMLbulletin2415
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
i2c_cpimprove
5 November 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATIO ...
techwatch20
-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...
ed_nssb
IFRS Foundation Exposure Draft April 2021 Comments to be received by 29 July 2021 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standa ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Foundation Course A comprehensive photography foundation course has been organized for members between February and May 2019. Whether you are having a dig ...
Generic IT Skills for Accountants in 2022
Generic IT Skills for Accountants in 2022
2 techsource
You don't have access right to view the details. Please login.
582nd_180323
You don't have access right to view the details. Please login.
paib-board-diversity
By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...
cp-trading-halts
By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...
case-comp-2010-flyer
Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs This is your way to success Your golden chance to win• attractive cash prizes and QP fee waivers • internships at ren ...
flyer
Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs This is your way to success Your golden chance to win• attractive cash prizes and QP fee waivers • internships at ren ...
iaasb-cp-complex-financial-instruments
By e-mail 28 January 2010 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
icaew-exam-enrol-form
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
0510
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
FRSCMS-Oct
Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...
DP_SME
-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
Sept03
1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – September 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 4 September 2 ...
AML Monitoring Questionnaire
AML Monitoring Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and submitted on-line on ...
ms_BCREAP
1 Meeting with Business Combinations and Reporting Entity Advisory Panel (via videoconference) Date: 13 July 2020, Monday Time: 2:30 p.m. – 4:45 p.m. Members Present: Anntice Lai Catherine Yuen, Ernst ...
256
1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...
ss-ifrs-for-sme
1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...
HKICPA signs extensions to Reciprocal Membership Agreement with five chartered accountancy bodies of Global Accounting Alliance
(HONG KONG, 17 November 2023) The Hong Kong Institute of Certified Public Accountants (the Institute) is pleased to announce the signing of a five-year extension to the Reciprocal Membership Agreement ...
PR_20180516_TC
1 香港會計師公會對一間事務所及兩名執業會計師作出紀律處分(香港,二零一八年五月十六日)香港會計師公會轄下一紀律委員會,於二零一八年四月六日對國衛會計師事務所(事務所編號:0495)、執業會計師鄭中正先生(會員編號:F04820)及執業會計師黎德誠先生(會員編號:F05358)(統稱為「答辯人」)作出譴責。此外,紀律委員會命令國衛、鄭先生及黎先生分別須繳付罰款400,000港元、300,000港元 ...
1703_Spring Promotion
第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
683r5_QPB_EN webpage
Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...
683r5_QPB_EN webpage
Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...
683r5_QPB_EN_141010
Success as a CPA starts with the QPSuccess as a CPAStarts with the QP1 Success as a CPA starts with the QP.The QP is different. It is not designed to simply transfer technical knowledge. Our programme ...
pr-kung-0729-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一四年七月二十九日) 香港會計師公會轄下一紀律委員會於二零一四年七月二十一日就龔炳祥先生(會員編號:A18085)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對龔先生作出譴責,並命令他須繳付罰款三萬港元予公會。此外,龔先生須支付紀律程序的費用共二萬五千八百三十四港元。在2012年4月,龔先生因非法賣空 ...
HKBN Handbill 20231031 CHN
香港寬頻服務計劃之條款及細則: 優惠期至另行通知,優惠有限,先到先得. 登記人必須為指定企業員工,詳情請向客戶經理查詢。*行政費豁免只限攜號轉台。**Global SIM熱門亞太激玩優惠(14日免費日券)(各7張日券將於成功安裝指定寬頻服務後第1個月及第13個月發出) 香港寬頻保留隨時更改或取消優惠計劃及/或服務計劃之條款及細則之權利而不作另行通知。如有任何爭議,香港寬頻保留最終決定權。計劃詳情: ...
HKBN Handbill 20230831 ENG
# 計劃詳情: 1) 合約期24 個月2) 優惠期至另行通知,有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置)香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...
update197
i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
cgp-ic-rm-consultation
8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...
ed_ivs
INTERNATIONAL VALUATION STANDARDS COUNCIL Amendments to the International Valuation Standards EXPOSURE DRAFT Comments on this Exposure Draft are invited before 30 April 2013. All replies may be put on ...
ed_uncertainty
INTERNATIONAL VALUATION STANDARDS COUNCIL Valuation Uncertainty EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless confi ...
sub-lr-change
1 By email (response@hkex.com.hk) and by post 9 October 2012 Our Ref.: C/CFC, M85418 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance ...
ed_traded
INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Trade Related Property DISCUSSION PAPER Comments on this Discussion Paper are invited before 31 October 2012. All replies may be put on publi ...
ed_val
INTERNATIONAL VALUATION STANDARDS COUNCIL Valuations in the Extractive Industries DISCUSSION PAPER Comments on this Discussion Paper are invited before 20 October 2012. All replies may be put on publi ...
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
CFAP_HKEx audit opinion_submission_181213
By email (response@hkex.com.hk) and by hand 13 December 2018 Our Ref.: C/CFAP/SMPC/PAIBC, BH43013 Hong Kong Exchanges and Clearing Limited 8th Floor, Two Exchange Square 8 Connaught Place, Central Hon ...
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
Judges_Report 2016_final
1 2016 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index (Large Market Capit ...
Flyer_final_v1_191105160724
Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...
Flyer_final_v2_191115112657
Page 1 of 3 Autumn hiking Tsz Wan Shan – Shatin Pass and Lion Rock (慈沙古道上獅山) Getting out together in nature is a great way to relieve everyone’s stress at work. Come join the autumn hiking organized f ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...
techwatch66
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 ...
HKBN Handbill 20240930 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
qa-report2017
REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...
eqs
1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...
IIRC_Consultation
1 Consultation questions The IIRC welcomes comments on all aspects of the Draft International Framework (Draft Framework) from all stakeholders, whether to express agreement or to recommend changes. T ...
aia-faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...
techwatch121
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch121
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
pr-20120419-en
1 Media alert Dear editors and reporters: Hong Kong Institute of Certified Public Accountants issues quality assurance annual report 2011 (HONG KONG, 18 April 2012) –The Hong Kong Institute of CPAs ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
HKICPA_SR-EN_ICAEW
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
techwatch108
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 ...
techwatch108
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 ...
icaew-exam-enrol-form-mar
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
techwatch79
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 ...
060504e
-1 -To: News/Business Editor, 6 May 2004 (For immediate release) HKSA introduces a comprehensive and robust set of standards and guidance to help maintain quality of financial information in Hong Kong ...
Best Written Proposal 2022 HK Subdegree
1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...
Workshop_FS
「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...
HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong
CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...
joint-declaration-annex1_en
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
Basic Financial Ratio Analysis and Implication
1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...
HKBN Handbill 20240131 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
rfi_ifrs 13rfi
IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...
ed_bc
Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...
Budget_Proposals_2018-19_(submission)_180205
Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...
ec1dec18
Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...
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 ...