spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

20130507_module_b_case

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insolvency_guidance_note

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

s100901as

An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

SMLR

14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...

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 ...

Module D_MPS_Part 2

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20141015_MPS_B_S1

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ETS_Module B_final

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 ...

ETS_Module B_final

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mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

Circular_SnIG-training-1708

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

170616_coffee_sharing

Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...

FSIG_ppt_170328_revised

The Initiatives under the Fintech Facilitation Office of the HKMA Shu Pui LI Executive Director Financial Infrastructure Department Hong Kong Monetary Authority Agenda Development of Fintech in Hong K ...

Circular_GIG170304_OnCourse

Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...

Circular_BrIG1701_v2

Bridge Training Course The Bridge Interest Group has organized a 6-session training course intended for beginners and average players. While members are welcome to bring friends who are also bridge en ...

HKModBErrata2017CLP_clean_1

Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...

HKModBErrata2017CLP_clean

Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...

Christmas Promotion for HKICPA_rv

Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...

MPS_Module C_Part 2

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 purposes and s ...

Circular_SnIG1611

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

Circular_SGIG1608-9_v2

Harmony Technique Classes (和音歌手班) The Singing Interest Group has organized two 4-session Harmony Technique Classes (和音歌手班) for anyone interested in this specialized vocal singing technique that is com ...

160906E-1

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

160906I-1

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

s160912as

HKICPA seminar: Options for winding up a Hong Kong Private Limited Company: Liquidation vs Deregistration Program Code: S160912AS Is de-registration always a preferred option for winding up a Hong Kon ...

20160716_Level two

Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering a dinghy course for members to learn more advanced sailing techniques after completion of Level 1 course -introduction to sail ...

jazz_aug

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

cfw160620

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

cfw160620ext

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_160625_v2_1

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

BoIG160521_Coaching Courses

Bowling Training Courses The Bowling Interest Group (BoIG) has organized two training courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 2:00 pm – 3:30 pm ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

s160505s

HKICPA seminar: Estate and Continuity Planning Programme Code: S160505S Dealing with wealth accumulation strategies for clients in Hong Kong normally adds an extra degree of complexity as people ' ...

s160418as

HKICPA seminar: People Risks -Impacts and Protection Programme Code: S160418AS The speaker of this seminar will focus on risk and protection from the view of the impact of departing, death or incapaci ...

s160323j

OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...