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company_bill_081203_attach

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXP(2), M14456 18 September 2002 Mr. Tam Kuen-chong, Deputy Commissioner of Inland Revenue, Inland Revenue Department, G.P.O. Box 132, Hong Kong. Dear Mr ...

Release Date: 2003-12-10

File Type: pdf | Size: 84 KB

invitation_to_comment_coe

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IFAC EXPOSURE DRAFT OF PROPOSED REVISIONS TO THE CODE OF ETHICS The International Federation of Accountants (IFAC) has issued an e ...

Release Date: 2003-08-14

File Type: pdf | Size: 63 KB

SGS_221199

BY FAX AND BY POST (2810 7702) Our Ref.: C/COG, M7993 22 November 1999 Your Ref.: SBCR 2/3231/99 Pt.3 Mr. Tony Lam, Security Bureau, 6/F, Central Government Offices, Main Wing, Central, Hong Kong. Dea ...

Release Date: 2000-08-29

File Type: pdf | Size: 6 KB

SGS_221199

Release Date: 2000-08-29

File Type: pdf | Size: 6 KB

cv-bor

Curriculum Vitae (If there is insufficient space, please give details on a separate sheet to be attached to this form) Name in English : Name in Chinese : Chinese Name in Code : Sex : HKID Card Number ...

File Type: doc | Size: 69 KB

Circular_Lee Parker_130406 (rv)

Circular_Lee Parker_130406 (rv) The Golf Interest Group (GIG) is pleased to announced that Mr. Lee Parker, PGA, has agreed to conduct golf lessons at White Head Golf Club for both beginner and interme ...

File Type: pdf | Size: 73 KB

cv-hkicpa

Referring Organization: The Hong Kong Institute of Certified Public Accountants Curriculum Vitae (If there is insufficient space, please give details on a separate sheet to be attached to this form) N ...

File Type: doc | Size: 96 KB

aj0327cb2-1371-1e

For information 27 March 2006 Legislative Council Panel on Administration of Justice and Legal Services Limitation of Liability Introduction At its meeting on 31 March 2005, the Panel considered the R ...

File Type: pdf | Size: 191 KB

BOR_CV

File Type: doc | Size: 91 KB

wecare-02&25jul

wecare-02&25jul Speaker Ms. Scarlet Poon Mental Health Counsellor, MSocSc (Counselling), Registered Counsellor (ACA), Member (HKPCA), MBTI Accredited Administrator Session A: Understanding and Man ...

File Type: pdf | Size: 2 MB

WeCare 2016 Jan&Feb

WeCare 2016 Jan&Feb Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service 中国注册会计师协会Stress is common in city life and increasingly a ...

File Type: pdf | Size: 1 MB

LSC login instructions (PDI201718)

LSC login instructions (PDI201718) Login instructions to online Learning Support Centre Professional Diploma in Insolvency Page 1 The online Learning Support Centre (LSC) is an exclusive service for u ...

File Type: pdf | Size: 447 KB

BOR_ CV template

File Type: doc | Size: 69 KB

Godiva_form

HKICPA Members Mid-Autumn Order Form Discount Policy Enjoy 20% discount upon purchase of HK1,500 Enjoy 25% discount upon purchase of HK6,000.00 Minimum Order Amount : HK500 net (after discount) ** Dis ...

File Type: xls | Size: 40 KB

HK Revenue Legislation_leaflet (Charles)-4

HK Revenue Legislation_leaflet (Charles)-4 PAYMENT OPTIONS Membership No. Print Online Print & Online YES ! I enclose a cheque for HK m ade payable to 'Wolters Kluwer Hong Kong Limited' ...

File Type: pdf | Size: 813 KB

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 22 July 2011 Dear members, We have enrolled 3 teams under ...

File Type: pdf | Size: 61 KB

20110516&23

20110516&23 Date 16 and 23 May 2011, Mondays Time 6:30 p.m. – 9:30 p.m. Venue Hong Kong Institute of CPAs, Room 5 – 9, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Speaker ...

File Type: pdf | Size: 98 KB

20120511&18

20120511&18 Date 11 and 18 May 2012, Fridays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Ko ...

File Type: pdf | Size: 98 KB

20120705,12&19

20120705,12&19 Date 5, 12 and 19 July 2012, Thursdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, ...

File Type: pdf | Size: 97 KB

20130408&15

20130408&15 Date 8 and 15 April 2013, Mondays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong K ...

File Type: pdf | Size: 99 KB

ticket-order-form

Sheet3 Sheet2 Sheet1 數量最高可獲6折 2010.11.27-28 (伊利沙伯體育館表演場) 負責人電話電郵簽署門票原價日期內容 (暫定) 世界冠軍表演, 進場儀式, 亞洲青少年錦標賽 (拉丁舞), IDSF公開賽 (拉丁舞), 終極選拔賽 (兒童組, 青少年組: 標準舞), 終極選拔賽 (成人組: 拉丁舞) 亞洲青少年錦標賽 (標準舞), IDSF公開賽 (標準 ...

File Type: xls | Size: 29 KB

AM,O - MS (Oct 2015)

AM,O - MS (Oct 2015) 1 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 body of top-tier account ...

File Type: pdf | Size: 88 KB

szlocal(tc)2016_extracted version

szlocal(tc)2016_extracted version 深圳市地方稅務局與香港會計師公會稅務交流會議摘記2016 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2016 年12 月9 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 ...

File Type: pdf | Size: 430 KB

szlocal(sc)2016_extracted version

szlocal(sc)2016_extracted version 深圳市地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港会计师公会（“公会”）非常荣幸能与深圳市地方税务局（“深地税”）于2016 年12 月9 日在深圳举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表深地税与会人 ...

File Type: pdf | Size: 341 KB

Member's March WOTM

Member's March WOTM Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral ...

File Type: pdf | Size: 6 MB

rd_bcucc

4 March 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 11 May 2021 IASB DISCUSSION PAPER Business Combinations under Common Control Does your company ...

File Type: pdf | Size: 299 KB

Draft PCC terms of Reference(Mark-up)

Draft PCC terms of Reference(Mark-up) Annex B Hong Kong Institute of Certified Public Accountants Professional Conduct Committee (PCC) TERMS OF REFERENCE 1. To oversee the work of the Compliance Depar ...

File Type: pdf | Size: 11 KB

FICE Preparers' roundtable_public Invitation letter_re

FICE Preparers' roundtable_public Invitation letter_re 3 September 2018 To: Preparers of Financial Reports Roundtable discussion: 30 October 2018 Distinction between debt and equity Has your compa ...

File Type: pdf | Size: 81 KB

rd0408

24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...

File Type: pdf | Size: 260 KB

0511rdlt

8 April 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties Roundtable discussion: 11 May 2022 ISSB Exposure Drafts IFRS S1 General Requirements for Disclosure of Sustaina ...

File Type: pdf | Size: 241 KB

QP Scholarships Regulations_2019

1 Qualification Programme ("QP") Scholarships Regulations Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified P ...

File Type: pdf | Size: 93 KB

Financial reporting issues

Comparative info in financial statements for an entity 1st financial year 3-32014 Answer Section 9(2) of the Directors' Benefits Regulation provides that if an amount is shown for a financial year ...

Release Date: 2019-04-23

CO-rewrite - non transitional QA

Question A1h Consequences of missing the six months before the year Answer If the directors miss the “six months before the year-end” deadline, then they must comply with the full requirements for tha ...

Release Date: 2019-04-18

CO-rewrite - non transitional QA

Question B1 Capital contributions How should a company account for a shareholders Answer It depends. The company and the shareholder should agree whether the shareholder's contribution is intended ...

Release Date: 2019-04-18

i2c_ias1def

6 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/3 Classification of Liabilities as Current or Non-current—De ...

File Type: pdf | Size: 52 KB

05cod

6 May 2020 Mr. LEE Chun Ho, Ernest Chairman Financial Reporting Standards Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Ko ...

File Type: pdf | Size: 142 KB

inv1805pe

23 March 2020 To: Preparers, practitioners and other interested parties Roundtable discussion: 18 May 2020 Comprehensive Review of the IFRS for SMEs Standard/HKFRS for Private Entities Does your compa ...

File Type: pdf | Size: 76 KB

29 Mar 2023_r

892 Disciplinary proceedings in progress as at 29 March 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 2 ...

File Type: pdf | Size: 337 KB

Request AcknowledgementReplacement Ballot 2023

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File Type: pdf | Size: 189 KB

Submission Guidelines 2023 for HK Written Proposal

Copyright 2023 Hong Kong Institute of CPAs. All rights reserved. HKICPA Business Case Competition 2023 Submission Guidelines for Written Proposal Submission Deadline: 15 October 2023 (Sunday), by 23: ...

File Type: pdf | Size: 164 KB

MyCPA_CPD_Records_Management_Guide

MyCPA – CPD Records Management Guide How to add your CPD records ..................................................................................... 1 How to update your CPD records ................ ...

File Type: pdf | Size: 730 KB

FrdBC

12 April 2024 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 27 May 2024 IASB EXPOSURE DRAFT Business Combinations—Disclosures, Goodwill and Impair ...

File Type: pdf | Size: 267 KB

rdISSB0620

1 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties Roundtable discussion: 20 June 2023 ISSB Request for Information Consultation on Agenda Priorities The Hong Kong ...

File Type: pdf | Size: 305 KB

cl_p2m2

From: info on behalf of HKAB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft International Tax Reform-Pillar Two Model Rules-Proposed Amendments to the IFRS for SMEs ...

File Type: pdf | Size: 185 KB

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 ...

File Type: pdf | Size: 334 KB

swp05

SECTION I: REQUEST FOR COMMENTS Strategic Drivers, Themes and Actions 1. Do you agree with the IESBA’s Proposed Strategic Drivers (see pp.9-13)? Agreed to align the standards globally and applicable ...

File Type: pdf | Size: 88 KB

0814rdf

10 July 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 14 August 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impa ...

File Type: pdf | Size: 230 KB

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 ...

File Type: pdf | Size: 108 KB

AO(SA)-ET

AO(SA)-ET 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 body of top-tier accountants that lea ...

File Type: pdf | Size: 90 KB

A(SA)-ET

A(SA)-ET 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 body of top-tier accountants that lead ...

File Type: pdf | Size: 88 KB

AOSAET

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 body of top-tier accountants that leads and ser ...

File Type: pdf | Size: 90 KB

AM or O FO 6month contract Jan 2021

File Type: pdf | Size: 396 KB

ASAET

File Type: pdf | Size: 88 KB

Adv JD FM FA06072022

Adv JD FM FA06072022 1 The Hong Kong Institute of Certified Public Accountants is the standard-setter for Hong Kong responsible for the development, maintenance and enhancement of Hong Kong standards ...

File Type: pdf | Size: 349 KB

CPD requirements

I am also a member of another professional accountancy institute Do I have to comply with the CPD re (Effective on 1 December 2023) The CPD compliance requirements of the six member bodies of the Glob ...

Release Date: 2024-05-26

CL1_bcd

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to ...

File Type: pdf | Size: 274 KB

CL4_cru

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill L ...

File Type: pdf | Size: 280 KB

Association of Chartered Certified Accountants (ACCA)

What are the criteria for members to become the Institutes members under the latest agreement What are the criteria for ACCA members to become HKICPA members under the new MRA? ACCA members who wish ...

Release Date: 2019-02-15

CL8_HKGBC

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: Harry LAI To: P.T. Comment Letter Cc: Eddy Lau Subject: Comments o ...

File Type: pdf | Size: 266 KB

ed-ivsc

June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...

Release Date: 2010-06-01

File Type: pdf | Size: 840 KB

Annual Report 2024

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Release Date: 2024-11-19

File Type: pdf | Size: 6 MB

i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

File Type: pdf | Size: 2 MB

Module D 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 12 MB

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Support Manual of the revised PE Framework

Qualification Programme Practical Experience Framework Support ManualTable of Contents Section 1 – Introduction 2 1.1 About the Practical Experience Framework 2 1.2 About the Support Manual 3 1.3 Glos ...

File Type: pdf | Size: 5 MB

paib100818

What accountants should know about Intellectual What accountants should know about Intellectual What accountants should know about Intellectual What accountants should know about Intellectual What acc ...

Release Date: 2010-06-30

File Type: pdf | Size: 373 KB

pn600_1

NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...

Release Date: 2019-03-25

File Type: pdf | Size: 293 KB

pn730rev

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 259 KB

hksa57015

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 417 KB

hk(ifric)-int 4

Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...

Release Date: 2019-03-25

File Type: pdf | Size: 273 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

Release Date: 2019-03-25

File Type: pdf | Size: 172 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

Release Date: 2019-03-25

File Type: pdf | Size: 127 KB

1_102(sch)_Mar14

1.102 (Schedule) (March 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association comprising the following titles have been drawn up b ...

Release Date: 2019-03-25

File Type: pdf | Size: 163 KB

1139F_26 June 2018_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

Release Date: 2018-06-27

File Type: pdf | Size: 707 KB

GPOSAT_meeting_notes_2017_tc

廣東省國家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國家稅務局（“省國稅”）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 ...

Release Date: 2018-03-15

File Type: pdf | Size: 462 KB

GPOSAT_meeting_notes_2017_sc

廣東省國家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 前言香港会计师公会（“公会”）非常荣幸能与广东省国家税务局（“省国税”）于2017 年12 月8 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束 ...

Release Date: 2018-03-15

File Type: pdf | Size: 455 KB

S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

Release Date: 2018-02-13

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2017-05-25

File Type: pdf | Size: 228 KB

ETS-FE_20170330_Final

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Release Date: 2017-04-05

File Type: pdf | Size: 1 MB

Module D 20140429

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 29 April 2014 www.hkcaexam.com Copyright reserved 2. QP MD & FE 5 q Module D – Learning Outcomes & Chapters 2 ...

Release Date: 2014-05-21

File Type: pdf | Size: 1 MB

form-sdi-r

Form SDI-R (April 2023) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form ...

Release Date: 2014-04-28

File Type: pdf | Size: 561 KB

24jan2014m-a

Release Date: 2013-12-30

File Type: pdf | Size: 111 KB

ED-FairValueMeasurement-IE

Illustrative Examples Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 May 2009Draft Illustrative Examples Exposure Draft FAIR VALUE MEASUREMENT Comments to ...

Release Date: 2009-05-27

File Type: pdf | Size: 188 KB

tb09

TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...

Release Date: 2009-04-30

File Type: pdf | Size: 122 KB

IC-ISRE2400

October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

Release Date: 2008-09-29

File Type: pdf | Size: 116 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

ssap17

SSAP 17 (April 2001) 1 SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold ...

Release Date: 2004-05-28

File Type: pdf | Size: 230 KB

273730

File Type: pdf | Size: 259 KB

m-a-mar

SCHEDULE[Rule 4(e)]Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Applicants / Corporate Practices Qualified for Registration Under Section 2 ...

File Type: docx | Size: 57 KB

1102sch_oct 2022

Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...

File Type: docx | Size: 56 KB

ed_LCE

International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...

File Type: pdf | Size: 370 KB

pn600_1rev22

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...

File Type: pdf | Size: 495 KB

update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关 ...

File Type: pdf | Size: 449 KB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 MB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: https:/ ...

File Type: pdf | Size: 451 KB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1 MB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

Mod_B_Part_II_Jun2017

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Release Date: 2017-04-24

File Type: pdf | Size: 5 MB

hksa70515

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

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update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

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update125

i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...

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PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

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condoc-e

A Broader-Based Tax System for Hong Kong? Consultation Document Advisory Committee on New Broad-based Taxes August 2001 Contents Page Advisory Committee on New Broad-based Taxes 1 Hallmarks of a Good ...

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update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

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06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

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update078

i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...

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Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

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hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

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update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

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HKICPA_PDF-SC266-1112

BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...

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HKICPA_PDF-SC390-1112

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HKICPA_PDF-SC390-0220

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

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HKICPA_PDF Form-SC390-1224

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

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Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

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123

蓮騰系統復原卡復活卡永生卡PLUS版使用手冊研究開發蓮騰科技股份有限公司網址： http：//www.lenten.com E-Mail： service@lenten.com 蓮騰科技復活卡永生卡PLUS 版使用手冊1 版權宣告蓮騰科技股份有限公司有權隨時更改本手冊的內容，恕不另行通知。除非另外註明，否則本手冊範例中所使用的產品名稱，都是屬於該公司的。沒有蓮騰科技的許可，您不得為任何目的而使用任 ...

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pn900rev16

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update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

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update138

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ED_I2C_ISA_210_710

January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...

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pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

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pn820

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update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

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Revised Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 16 August 2022 1 1. Introduction 1.1 This Statement ...

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由香港會計師公會推出，備受期待的新專業資格課程（QP）已於2020年12月開課。於新QP中獲分最高的四名學員分享該課程中新設的基礎級別單元、專業級別單元及工作坊，如何為他們裝備緃橫商界所需的知識及專業技術，並讓他們更了解他們的職業路向。撰文：Jeremy Chan 攝影：Anthony Tung （第一排左起）葉培和林荃瑩，（第二排左起）伍嘉儒和李凱謙。儘管伍嘉儒沒有會計學位，但他仍報讀了香港 ...

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1_301

1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...

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i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

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update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

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Module A Jun 18Answer

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HKEX_Delisting_submission_Dec17_online

1 By email (response@hkex.com.hk) and by hand 8 December 2017 Our Ref.: C/RIF, BH38473 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...

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ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

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order_763F_name removed

1 Proceedings No.: D-12-0763-F 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 C ...

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RIF_CWUMPO_Bill_submission_151126

By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...

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Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

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Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...

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LegCo_KennethLeung_cover letter_12092014

1 Appendix (A) Basic Parameters of Reform Question 1 Do you agree with the proposed objective of the reform, i.e. to enhance the independence of the regulatory regime for auditors of listed entities f ...

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Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

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-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 40th Annual General Meeting held on Friday, 14 December 2012 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

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comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

Release Date: 2012-12-03

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edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

Release Date: 2012-05-29

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Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

Release Date: 2011-03-31

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techwatch101

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 ...

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techwatch101

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module-enrolment-form

CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...

Release Date: 2011-02-18

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techwatch94

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techwatch94

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ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

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International Auditing and Assurance Standards BoardIAASBNOVEMBER 2009The IAASB is an independent standard-setting board of the International Federation of Accountants.This alert is issued by staff of ...

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ConsultationPaper_FR

1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...

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I2C-CP-FR

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Submission_IASB_ED_SME

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

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IASB_ED_amendment

3 November 2005 By e-mail and by post Our Ref.: C/FRSC International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Attention: Mr. Alan Teixeira, Senior Project Manager ...

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notes_for_candidate_att

1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...

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notes_for_candidate_att

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TOR

IFAC International Auditing and Assurance Standards Board November 2002 Exposure Draft Response Due Date February 28, 2003 Proposed Terms of Reference, Preface to the International Standards on Qualit ...

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Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

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Module C (Jun 16)_Answer_1

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sub_cpsr

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Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

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sub_ ISQM

Page 1 of 13 27 June 2019 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Overall Explanatory Memorandum, The IAASB’ ...

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1420P_23Dec2019_Redacted

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

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D-16-1214C_Decision_Redacted

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...

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Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

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1A2024 PreExamination Technique Seminar Paper 1A

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hksa710cfd

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...

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preface

Preface to Hong Kong Financial Reporting Standards Preface Revised February 2023March 2024 PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Copyright 2 PREFACE (2024) COPYRIGHT Copyright 2024 Hong ...

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hkas08

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Co ...

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Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...

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update140

Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...

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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 ...

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LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

Release Date: 2015-11-05

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20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

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sat-meeting-notes-sc

國家稅務總局與香港會計師公會稅務交流會議摘記2013 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港会计师公会非常荣幸能与国家税务总局于2013 年7 月19 日在北京举行交流会议，并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记只可视作一般性的参考文件，并不会对任何与会人员构成约束力。另外，由于国家税务总局自会议结束后发出了关于 ...

Release Date: 2014-01-23

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sat-meeting-notes-tc

國家稅務總局與香港會計師公會稅務交流會議摘記2013 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港會計師公會非常榮幸能與國家稅務總局於2013 年7 月19 日在北京舉行交流會議，並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記只可視作一般性的參考文件，並不會對任何與會人員構成約束力。另外，由於國家稅務總局自會議結束後發出了關於 ...

Release Date: 2014-01-23

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Judges_Report_2013

1 2013最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum MTR Corporation Limited Gold Hong Kong Exchanges and Clearing ...

Release Date: 2013-11-27

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sat-meeting-record-tc

國家稅務總局與香港會計師公會稅務交流會議摘記2013 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港會計師公會非常榮幸能與國家稅務總局於2013 年7 月19 日在北京舉行交流會議，並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記只可視作一般性的參考文件，並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前，請尋求專 ...

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