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TUE_Flyer_sep05

What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...

Release Date: 2005-09-14

File Type: pdf | Size: 998 KB

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

update066

Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

hksa500cfd

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or after 1 ...

Release Date: 2019-03-25

File Type: pdf | Size: 167 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

Release Date: 2018-03-23

File Type: pdf | Size: 280 KB

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

File Type: pdf | Size: 200 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

hksa21015

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

Release Date: 2019-03-25

File Type: pdf | Size: 414 KB

hksa21015

File Type: pdf | Size: 414 KB

1710_Autumn_Promotion

第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱，絕無電磁波輻射• 10 段火力控制，由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...

Release Date: 2017-10-23

File Type: pdf | Size: 1 MB

HKT Corporate Staff Offer_Dec2016_Chi

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；請向 ...

Release Date: 2016-12-01

File Type: pdf | Size: 1 MB

16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

Release Date: 2016-11-15

File Type: pdf | Size: 996 KB

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

Release Date: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

Release Date: 2016-04-06

File Type: pdf | Size: 266 KB

15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

Release Date: 2015-11-04

File Type: pdf | Size: 1 MB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

Release Date: 2012-03-30

File Type: pdf | Size: 169 KB

Annex A chi

1 附件一：附件一：明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...

Release Date: 2011-09-01

File Type: pdf | Size: 116 KB

auditing_annex1_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生，就中国在新的中国审计准则与国际审计准 ...

Release Date: 2011-01-06

File Type: pdf | Size: 292 KB

hkicpa-n-sfc

May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...

Release Date: 2010-02-01

File Type: pdf | Size: 1 MB

techwatch67

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: 2008-05-08

File Type: pdf | Size: 316 KB

techwatch54

Release Date: 2007-04-04

File Type: pdf | Size: 283 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

Release Date: 2007-02-23

File Type: pdf | Size: 210 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

File Type: pdf | Size: 67 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

File Type: pdf | Size: 67 KB

IAASB_ED_IntFin

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...

Release Date: 2003-11-22

File Type: pdf | Size: 147 KB

Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

File Type: pdf | Size: 285 KB

MPS_D_PartI

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 1 MB

HKICPA Chi Annual Report 2023

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File Type: pdf | Size: 8 MB

HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

File Type: pdf | Size: 8 MB

pn900rev

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 Effective fo ...

Release Date: 2019-03-25

File Type: pdf | Size: 426 KB

hksa210cfd

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014* Effective for audits of financial statements ...

Release Date: 2019-03-25

File Type: pdf | Size: 237 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

Release Date: 2003-08-12

File Type: pdf | Size: 333 KB

isa240

Release Date: 2003-08-12

File Type: pdf | Size: 333 KB

21022

File Type: pdf | Size: 327 KB

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

Release Date: 2019-03-25

File Type: pdf | Size: 6 MB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

Release Date: 2019-03-25

File Type: pdf | Size: 201 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

Release Date: 2019-03-25

File Type: pdf | Size: 160 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

Release Date: 2015-05-04

File Type: pdf | Size: 944 KB

pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

Release Date: 2012-06-13

File Type: pdf | Size: 113 KB

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

Release Date: 2009-08-10

File Type: pdf | Size: 1 MB

File Type: pdf | Size: 153 KB

hksa250cfd

File Type: pdf | Size: 201 KB

20150430_MPSII_C

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File Type: pdf | Size: 915 KB

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Seminar

update066

hksa500cfd

QAexamcef

hksa50015

update150

hksa21015

hksa21015

1710_Autumn_Promotion

HKT Corporate Staff Offer_Dec2016_Chi

16 11 HKICPA Member Promotion-Winter

QPCAC_2016_Case_Question_PRC_1

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15 11 HKICPA Member Christmas Promotion

Mod C LO

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auditing_annex1_c

hkicpa-n-sfc

techwatch67

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Module C (Dec 16)_Answer

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HKICPA Chi Annual Report 2023

HKICPA Chi Annual Report 2023

pn900rev

hksa210cfd

isa240

isa240

21022

update203

update110

hksa250cfd

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pr-20120613-en

techwatch82

Auditing and Assurance Archives

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techwatch64

ssap23

hksa250cfd

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