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memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

Release Date: 2004-12-09

File Type: pdf | Size: 312 KB

memorandum_20041209

Release Date: 2004-12-09

File Type: pdf | Size: 312 KB

cos22

MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...

File Type: pdf | Size: 3 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...

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LPMD_6thEdition

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File Type: pdf | Size: 27 MB

techwatch43

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Release Date: 2006-05-11

File Type: pdf | Size: 270 KB

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

File Type: pdf | Size: 3 MB

D-06-IC24S_Decision_19Jan2018_edited

Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...

Release Date: 2018-05-11

File Type: pdf | Size: 1 MB

ETS-FE

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Release Date: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

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Release Date: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

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 ...

File Type: pdf | Size: 960 KB

ETS-FE

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File Type: pdf | Size: 960 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

Ren_FB Corporate Offers 2022 Aug Sep

Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...

File Type: pdf | Size: 371 KB

Microsoft Word - Application Form _HK_ - 2019#0;

Microsoft Word - Application Form _HK_ - 2019 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professiona ...

File Type: pdf

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

Release Date: 2013-05-21

File Type: pdf | Size: 480 KB

28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2018-01-09

File Type: pdf | Size: 665 KB

newbooks-sep

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: 2010-08-31

File Type: pdf | Size: 431 KB

Flyer_final_v2_191111170325

Page 1 of 2 Property, Infrastructure and Construction Interest Group Visit to the West Kowloon Cultural District Join the upcoming Property, Infrastructure and Construction Interest Group (PICIG) visi ...

File Type: pdf

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

Release Date: 2018-10-25

File Type: pdf | Size: 5 MB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

Release Date: 2016-10-13

File Type: pdf | Size: 6 MB

AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

Release Date: 2015-10-16

File Type: pdf | Size: 589 KB

AGM-booklet-2014

Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...

Release Date: 2014-10-28

File Type: pdf | Size: 9 MB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

Release Date: 2013-10-28

File Type: pdf | Size: 3 MB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

Release Date: 2012-10-22

File Type: pdf | Size: 3 MB

DIPN10

1 14 June 2005 By fax (2877 1082) and by post Our Ref.: C/TXG, M35392 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai ...

Release Date: 2005-08-02

File Type: pdf | Size: 119 KB

invitation_to_comment_isa230

September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...

Release Date: 2004-10-08

File Type: pdf | Size: 189 KB

invitation_to_comment_isa230

Release Date: 2004-10-08

File Type: pdf | Size: 189 KB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 1 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module A 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 12 MB

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

File Type: pdf | Size: 3 MB

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

Release Date: 2018-04-18

File Type: pdf | Size: 1 MB

bc_s1

Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

File Type: pdf | Size: 228 KB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

Release Date: 2017-10-26

File Type: pdf | Size: 6 MB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

050208

BY EMAIL & BY HAND Our Ref: C/EPL 7 February 2005 Mr. Peter Au-Yang, Executive Director of Corporate Finance, Corporate Finance Division, The Securities and Futures Commission, 8/F Chater House, 8 ...

Release Date: 2005-02-08

File Type: pdf | Size: 177 KB

HKICPA_Case-Comp 2021_Proposal Writing_Student version

Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...

File Type: pdf | Size: 2 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

update142

i Update No. 142 (Issued 12 March 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: 4 MB

Financial statements 2023

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File Type: pdf | Size: 418 KB

ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

File Type: pdf | Size: 1 MB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

LPMA_6thEdition

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File Type: pdf | Size: 18 MB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

Release Date: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

Module D 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 971 KB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

IFAC_corporatecode_Dec08-Eng

廉政公署香港道德發展中心Hong Kong Ethics Development Centre, ICAC Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organ ...

Release Date: 2008-12-08

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2004-02-06

File Type: pdf | Size: 375 KB

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

File Type: pdf | Size: 9 MB

update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

File Type: pdf | Size: 29 MB

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

File Type: pdf

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

File Type: pdf

1397_MS_Workshop for Listing on HKEX_190709_grey

File Type: pdf

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Release Date: 2013-09-02

File Type: pdf | Size: 894 KB

update044

Update No. 44 (Issued October 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. Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

10clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

File Type: pdf | Size: 607 KB

10mkr

File Type: pdf | Size: 608 KB

314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

File Type: pdf | Size: 779 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

Release Date: 2005-07-09

File Type: pdf | Size: 486 KB

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Search Result for "中国搜索引擎排名2025咨询微信号：4826193 九尾搜索引擎,珲春市bt微型搜索引擎" : 3701 - 3800 of 3830

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memorandum

memorandum_20041209

cos22

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

LPMD_6thEdition

techwatch43

2021_1st runner up_Best Proposal

D-06-IC24S_Decision_19Jan2018_edited

ETS-FE

ETS-FE

ETS-FE

ETS-FE

newbooks-nov

S110

Ren_FB Corporate Offers 2022 Aug Sep

Microsoft Word - Application Form _HK_ - 2019#0;

update065

operations-report2010-2012

28

newbooks-sep

Flyer_final_v2_191111170325

AGM-booklet-2018

AGM-booklet-2016

AGM-booklet-2015

AGM-booklet-2014

AGM-booklet-2013

AGM-booklet-2012

DIPN10

invitation_to_comment_isa230

invitation_to_comment_isa230

AGM_booklet_2019

Flashcard_Module D(5th edition)

Module D Taxation Part 4

Module A 6th Edition Learning Pack_Part 2

Financial Ratio Analysis and Budget Preparation 2021 Level 2

ed_wp

bc_s1

ed_renewe

AGM-booklet-2017

prelimannouncements

prelimannouncements

050208

HKICPA_Case-Comp 2021_Proposal Writing_Student version

apm_egmcl

Module D_MPS_Part 2

Module D_MPS_Part 2

update142

Financial statements 2023

ed_expert

em__susec

LPMA_6thEdition

cap50

cap50

cap50

Module D 6th Edition Flash Card

Tesla Offer til Dec 2024

IFAC_corporatecode_Dec08-Eng

techwatch20

Written Reports

update 273

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey