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Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

AML_and_Companies_(Amendment)_2017_Bills_Submission

AML_and_Companies_(Amendment)_2017_Bills_Submission 1 By email (bc_07_16@legco.gov.hk) and by hand 23 October 2017 Our Ref.: C/AML, BH37794 Hon Wong Ting-kwong, Chairman, Bills Committee on Anti-Money ...

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FE (Jun 16) Paper II_Answer

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FE (Jun 16) Paper II_Answer_1

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FE (Jun 16) Paper II_Answer_2

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20150430_MPSII_C

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MPS_Module_C_Part_I_Jun2017

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HK Best written proposal 2020_Undergraduate group

Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...

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Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

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competencies-framework-2

Competencies Framework 2 Key: S Supervised; I Independent; L Leader Practical Experience Framework Hong Kong Institute of CPAs 1 2. Competencies Framework 2.1 Technical Competencies Practical Exp ...

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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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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 ...

Release Date: 2016-08-04

File Type: pdf | Size: 317 KB

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 ...

Release Date: 2016-08-04

File Type: pdf | Size: 270 KB

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 ...

Release Date: 2018-04-25

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Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

Release Date: 2014-11-17

File Type: pdf | Size: 523 KB

app04-08-12

C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...

Release Date: 2004-09-06

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Order form_Organic Gardens International Limited

第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...

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Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

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Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

Release Date: 2015-03-01

File Type: pdf | Size: 733 KB

319s1

HKFRS S1 Issued 12 December 2024 General Requirements for Disclosure of Sustainabilityrelated Financial Information Hong Kong Financial Reporting Standard S1 Please refer to the Explanatory Memorandum ...

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Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

Release Date: 2009-03-23

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

techwatch64

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 ...

Release Date: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

Release Date: 2008-02-01

File Type: pdf | Size: 320 KB

ed_psmpe

23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...

Release Date: 2018-05-23

File Type: pdf | Size: 364 KB

ETS_Module_A

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 ...

Release Date: 2016-05-27

ETS_Module_A

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Release Date: 2016-05-27

File Type: pdf | Size: 278 KB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

Release Date: 2015-09-10

20150513_ETSI_B

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Release Date: 2015-05-14

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20141118_ETS_A_S4

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Release Date: 2014-11-25

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

Release Date: 2014-10-13

Module C 20140424 handouts

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...

Release Date: 2014-05-21

File Type: pdf | Size: 914 KB

7_Nov_2013_Module B_Case

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Release Date: 2013-11-28

Module_C_17_10_2013

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Mr. Harvey Lam 17 October 2013 QP Module C Seminar Major or Difficult Syllabus www.hkcaexam.com Copyright reserved 1 Agen ...

Release Date: 2013-11-12

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20130507_module_b_case

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Release Date: 2013-05-22

20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

Release Date: 2013-05-06

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20130422_module_b_part2

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Release Date: 2013-05-06

File Type: pdf | Size: 2 MB

Module B

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2013-02-15

File Type: pdf | Size: 383 KB

insolvency_guidance_note

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

Release Date: 2012-09-21

File Type: pdf | Size: 426 KB

120812rules

Rules for Admission of Firms and Persons for Taking-up Appointment of Liquidators or Special Managers in Non-Summary Court Winding-up Cases These Rules set out the provisions of the Official Receiver’ ...

Release Date: 2012-08-14

File Type: pdf | Size: 226 KB

co-winding-up

7 February 2012 Our Ref.: C/RIFEC, M816010 Mr. Darryl Chan Deputy Secretary for Financial Services and The Treasury (Financial Services)3 Financial Services and Treasury Bureau 15th Floor, Queensway G ...

Release Date: 2012-02-08

File Type: pdf | Size: 359 KB

Case question 2008

Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...

Release Date: 2008-08-13

File Type: pdf | Size: 370 KB

211002

BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...

Release Date: 2003-02-10

File Type: pdf | Size: 245 KB

newbooks-nov

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Nov 2010 2010) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...

Release Date: 2010-11-02

File Type: pdf | Size: 533 KB

S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

File Type: pdf | Size: 7 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

ed500

International Standard on Auditing Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft October 20 ...

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1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

File Type: pdf | Size: 456 KB

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 ...

Release Date: 2014-11-05

File Type: pdf | Size: 918 KB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

Release Date: 2013-05-31

File Type: pdf | Size: 926 KB

gaa-fin-report

Getting to the Heart of the Issue Can Financial Reporting be made simpler and more useful? A report on research undertaken by the Global Accounting AlliancePage Foreword .............................. ...

Release Date: 2009-03-24

File Type: pdf | Size: 331 KB

ssap29

SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...

Release Date: 2004-05-28

File Type: pdf | Size: 229 KB

Report_of_the_Council

22 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"#%&' Report of the Council for 2003 The Council Report 2003 covers the activities of the Council for the period fro ...

Release Date: 2003-11-13

File Type: pdf | Size: 6 MB

newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

Release Date: 2010-07-05

File Type: pdf | Size: 455 KB

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 ...

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Easy Store offer till March 2024

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Easy Store offer till June 2024

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Easy Store_Oct _ Dec 2022

2022 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 Sta ...

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Easy Store Offer Jan Mar 2023

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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 ...

File Type: pdf | Size: 798 KB

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 ...

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Easy Store offer till Dec 2024

File Type: pdf | Size: 842 KB

Easy Store offer till Sep 2024

File Type: pdf | Size: 874 KB

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

Release Date: 2006-10-27

File Type: pdf | Size: 395 KB

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

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COE

Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...

COErevised

Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...

COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

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update221

i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...

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COErevised

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Update 276

i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...

apm_egmcl

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