pubforsale_coursenotes_Aug19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
ed_pn8101c
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
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Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
EQS 2020 - User Manual
Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review Self Practice Review SelfPractice Review ...
fas2020c
-1 -立法會選舉資助計劃立法會選舉候選人和候選人的獨立核數師須知目的1. 當局經徵詢香港會計師公會的意見後,擬備這份須知,向下列人士提供指引: (a) 根據立法會選舉資助計劃(“計劃”)向政府尋求資助的立法會選舉候選人或候選人名單(“候選人1”);以及(b) 候選人的核數師, 以便: (i) 候選人就會計要求建立妥善的內部監控,以確保其選舉申報書(連同申報選舉開支的帳目)符合《選舉(舞弊及非法行 ...
700_20
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
FASchi
-1 -立法會選舉資助計劃立法會選舉候選人和候選人的獨立核數師須知目的1. 當局經徵詢香港會計師公會的意見後,擬備這份須知,向下列人士提供指引: (a) 根據立法會選舉資助計劃(“計劃”)向政府尋求資助的立法會選舉候選人;以及(b) 候選人的核數師, 以便: (i) 候選人就會計要求建立妥善的內部監控,以確保其選舉申報書(連同申報選舉開支的帳目)符合《選舉(舞弊及非法行為)條例》(第554章)(“ ...
FAS2022chi
-1 -立法會選舉資助計劃立法會選舉候選人和候選人的獨立核數師須知目的1. 當局經徵詢香港會計師公會的意見後,擬備這份須知,向下列人士提供指引: (a) 根據立法會選舉資助計劃(「計劃」)向政府尋求資助的立法會選舉候選人;以及(b) 候選人的核數師, 以便: (i) 候選人就會計要求建立妥善的內部監控,以確保其選舉申報書(連同申報選舉開支的帳目)符合《選舉(舞弊及非法行為)條例》(第554章)(《 ...
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Application Submission Details P. 1 of 3 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Progr ...
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
7002112c
1 January 2024 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第21 ...
17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
Guide on professional judgment for CPAs
1 注册会计师职业判断指南(海峡两岸及港澳地区会计师行业交流研讨会发布) 2014 年10 月13 日1.引言1.1 加强两岸四地会计师行业的交流与合作,是两岸四地会计师的共同愿望,也是推动两岸四地会计师行业共同发展的重要力量。2006 年,两岸四地会计师组织达成共识,在始建于1996 年的“海峡两岸会计师行业研讨会”基础上,创办“海峡两岸及港澳地区会计师行业交流研讨会”(以下简称两岸四地交流研讨 ...
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Page 1 of 2 Co-working puts you near people who have different skillsets or solutions to problems, allows you to "pick their brains". If you can find a co-working space that aligns with your ...
WSHP18122001
COURSE HIGHLIGHTS: Entities often expand their businesses through various types of merger and acquisition exercises. It is particularly important for management to understand the accounting impact. Th ...
flyernew11_191115160414
1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...
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1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...
hkics150515
Supporting organisation Host Supporting organisation Independent Directors and Controlling Shareholders Around the World 15 May 2015 (Friday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law S ...
Submissions_ED_ISA701_800
By e-mail and by fax (0062 1 212 286 9570) 29 November 2005 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fift ...
300905
4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk89 Queensway, Hong Kong Fax 傳真(852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 BY FA ...
submission_sq
3 June 2005 By E-mail (iasb@iasb.org) and by Post Our Ref.: C/GSBWG Mr. Paul Pacter Director International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Pacte ...
sfc_ltr_180305
Our Ref.: C/CFC, M33794 18 March 2005 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: Secretary to the Securities and Futures Commission Dear Sir ...
Society of Chinese Accountants 31-Aug-04
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020604e
-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...
F110524 - Handout
Lunch Forum on Adoption of Revised Code of Ethics by SMPs in areas of provision of taxation services, company secretarial services and account preparation services Presented by : Steve Ong, Director o ...
151203attach
CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...
1559_MS_CommLendingSeries_2019
1559_MS_CommLendingSeries_2019 15 59 _2 01 91 00 9 Having a solid support from financial institutions is of critical importance to companies, no matter it is in good days or bad days. This series of w ...