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 ...
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 ...
4th sem_full PPT
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 ...
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 ...
2021_Champion
1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...
Best Written Proposal 2022 HK Undergraduate
1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...
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 ...
JudgesReport221124_Final
1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...
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 ...
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 ...
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 ...
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
24
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
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 ...
MPS_D_PartII
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MPS_D_PartII
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 ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
MPS_D_PartII
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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 ...
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 ...
order-20121026
1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
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 ...
SSG_201314_Champion
1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...
JudgesReport2007
Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...
JudgesReport2005
1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...
tb16
-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...
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 ...
ed-hksa700_and_ISA705_and_706
EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...
ed-hksa700_and_ISA705_and_706
EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...
exposure_draft
1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
JudgesReport_2017_final
1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...
Judges_Report 2016_final
1 2016 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index (Large Market Capit ...
Judges_report2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2014
1 2014 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 Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...
awardees-list
1 2014 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 Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...
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 ...
judges-report-2012
1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Non-Hang Seng Index (Large Market Capitalisation) C ...
Fin_Mgt_E
Home Affairs Department Independent Commission Against CorruptionA Guide on Clean and Effective Financial Management Contents Introduction 1 Annual Budget 3 Maintenance of Accounts and Records 7 Contr ...
HKBN Handbill 20240229 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
HKBN Handbill 20240531 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
hksa81016
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...
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 ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
update158
i Update No. 158 (Issued 30 September 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 ...
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List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁(伊黎伊斯蘭國及基地組織)規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
fas2020e
-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...
FASeng
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S027Champion
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
HKICPA Annual Report 2022 Eng
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Annual Report 2022 Eng
ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...
Module D 6th Edition Learning Pack_Part 3
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update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
Module D (5th edition)_Part 3
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cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
frs-refresher-course
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...