s110315f

Operation & Finance, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online he online competency ...

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

FRSCMS-Aug

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

Paper 04

Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

Appendix 4 (IAESB-IES-3)

Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

2021 Level 1 Case QuestionsChiFinal20211103

香港會計師公會會計及商業管理個案比賽2021-22(第一級別)卓悅控股有限公司（卓悅）及其附屬公司（下稱「集團」）是香港領先美妝及生活消費品零售集團，於2003年在香港聯合交易所有限公司主板上市（上市編碼：653）。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好，於全球搜羅產品，滿足消費者的需求。目前集團提供超過4萬種商品，並獨家代理逾100個品牌，包括Suisse Rebo ...

invitation_to_comment_fi

-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT “REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE AUDITOR OF THE ENTITY” The International Audi ...

invitation_to_comment_fi

-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT “REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE AUDITOR OF THE ENTITY” The International Audi ...

quality_control

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...

quality_control

To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...

s160808as

HKICPA seminar: PRC Tax on Offshore Indirect Equity Transfer – Experience Sharing Program Code: S160808AS Back in 2009, the PRC tax authority demonstrated its strong determination to combat avoidance ...

update237

i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...

HKICPA finds MSCO award winners continuing to raise their standards against the minimum requirements while calling for more focus on board diversity in Hong Kong

(HONG KONG, 5 December 2022) Hong Kong Institute of Certified Public Accountants (“the Institute”) today announced the winners of the 22nd Best Corporate Governance and ESG Awards (“Awards”). In respo ...

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

invitation_to_comment1015

-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...

invitation_to_comment1015

-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...

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 ...

...

dec

1 Minutes of the 204th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

i2cx3

26 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTES ED Practice Note 620.2 (Revised) Communication between a ...

pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Fitness and Stretching Class

Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...

Fitness and Stretching Class

Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

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 ...

annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

Module A 20140528 handouts

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Welcome Gift_201304

TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...

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. ...

newbooks-feb

1 New Books in Library (Feb 2010) Audit and Assurance Title /Author: Auditing and assurance services /Aasmund Eilifsen ... [et al.] Publisher: London : McGraw-Hill Higher Education Year: 2010 Edition: ...

Actuarial_Society30Apr04

1 30 April 2004 Our Ref: HKSA/Exposure Draft By e-mail (commentletters@hksa.org.hk) and fax (2865-6776) Mr Simon Riley Technical Director (Financial Reporting) Hong Kong Society of Accountants 4th flo ...

sub_sme23c

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 21 February 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...

ED_SSAP

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

hyperinflation_economies

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

newbooks-nov

New Books in Library (Nov 2013) Qualification Programme Title /Author: Module A : financial reporting : learning pack ISBN: 9781445369655 Publisher: London : BPP Learning Media Edition: 4th ed. Year: ...

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

IAS19-i2c

5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS – ACTUARIAL GAINS AND LOSSES, GROUP ...

newbooks-nov

New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...

newbooks-oct

New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...