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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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 465 KB

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

Release Date: 2011-11-21

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judgesreport2010

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

Release Date: 2010-11-29

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judges-report

Release Date: 2010-11-29

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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

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pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

Release Date: 2019-03-25

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Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

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pn740ar

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pn740ar

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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 ...

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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 ...

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1397_MS_Workshop for Listing on HKEX_190709_grey

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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 ...

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10mkr

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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

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 535 KB

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

ed-isa701_800

Release Date: 2005-07-09

File Type: pdf | Size: 486 KB

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 ...

Release Date: 2014-01-15

File Type: pdf | Size: 724 KB

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Release Date: 2019-03-25

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pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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pn740r

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74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

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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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 573 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2005-05-09

File Type: pdf | Size: 371 KB

ed-hksa700_and_ISA705_and_706

Release Date: 2005-05-09

File Type: pdf | Size: 371 KB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

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i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

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BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Release Date: 2013-12-06

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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 ...

Release Date: 2004-10-08

File Type: pdf | Size: 517 KB

invitation_to_comment_iaasb

Release Date: 2004-10-08

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update086

i Update No. 86 (Issued 2 June 2010) 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 to vi. ...

Release Date: 2019-03-25

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

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 ...

Release Date: 2005-11-09

File Type: pdf | Size: 1 MB

ed_IAASB_clarity

Release Date: 2005-11-09

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ed_IAASB_clarity

Release Date: 2005-11-09

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ed_IAASB_0602

Release Date: 2005-11-09

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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 ...

Release Date: 2004-05-06

File Type: pdf | Size: 601 KB

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 ...

File Type: pdf | Size: 7 MB

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 3

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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 ...

Release Date: 2018-02-13

File Type: pdf | Size: 2 MB

update172

i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

LPMD_6thEdition

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pn740

Basic Financial Ratio Analysis and Implication 202021 Level 12

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

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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

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1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey

10clr

10mkr

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

hksa81016

ed-isa701_800

ed-isa701_800

SSG_201314_Champion

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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Module D Taxation Part 4

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HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

Module D 6th Edition Learning Pack_Part 3

update188

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S027Champion