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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 ...

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

File Type: pdf | Size: 365 KB

CPAforNGOworkshop_26Jan2018_FINAL

CPA for NGO social responsibility programme Internal Control and Risk Oversight 內部監控與風險管理Presented by : Patrick Rozario Managing Director ,Moore Stephens Advisory Services Limited Venue: Room 201, 2/F ...

Release Date: 2018-01-25

File Type: pdf | Size: 642 KB

ed_psmpe

23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...

Release Date: 2018-05-23

File Type: pdf | Size: 364 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

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

170907_slide

Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...

Release Date: 2017-09-08

File Type: pdf | Size: 768 KB

ed_0515

15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism – Linkage with the Fundamental Principles; and (b) Profe ...

Release Date: 2017-05-15

File Type: pdf | Size: 367 KB

i2c_gov

25 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

Release Date: 2012-07-25

File Type: pdf | Size: 513 KB

IAASB Strategic Review Questionnaire_Response 10May10

Page 1 of 25 IAASB STRATEGIC REVIEW Introduction The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that develops auditing and assurance standards ...

Release Date: 2011-01-06

File Type: pdf | Size: 304 KB

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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edu_hkfrs17

Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

File Type: pdf | Size: 845 KB

Best written proposal in 2021 HK Undergraduate

Zodiac Fashion Company Upholding style with a touch of modernity Table of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of Content ...

File Type: pdf | Size: 1 MB

Training Records QP student

Qualification Programme (QP) Practical Experience Online System (Online Training Records for QP student) User Guide Page 1 of 10 Online Training Records (QP student) User Guide This user guide shows h ...

File Type: pdf | Size: 939 KB

Fitness and Stretching Class

Fitness and Stretching Class Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next y ...

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ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

Release Date: 2019-03-25

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

Release Date: 2009-12-01

File Type: pdf | Size: 551 KB

MPS_Module A_Part 2

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Release Date: 2016-10-28

File Type: pdf | Size: 4 MB

Financial Statements

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Financial Statements

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update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III 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: 623 KB

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 ...

Release Date: 2015-11-27

File Type: pdf | Size: 3 MB

judges_report_2015

Release Date: 2015-11-26

File Type: pdf | Size: 6 MB

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 ...

Release Date: 2014-11-26

File Type: pdf | Size: 7 MB

awardees-list

Release Date: 2014-11-20

File Type: pdf | Size: 787 KB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

Release Date: 2014-01-21

File Type: pdf | Size: 548 KB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

Release Date: 2012-11-12

File Type: pdf | Size: 233 KB

AMLB1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...

Release Date: 2012-05-10

File Type: pdf | Size: 155 KB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

Release Date: 2011-04-07

File Type: pdf | Size: 422 KB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

Release Date: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

Release Date: 2010-03-29

File Type: pdf | Size: 386 KB

ED-ConstitutionalreviewpartII

September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

Release Date: 2009-09-08

File Type: pdf | Size: 392 KB

570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

Release Date: 2009-06-16

File Type: pdf | Size: 1 MB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

Release Date: 2009-02-16

File Type: pdf | Size: 230 KB

29

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2018 Tax BulletinTaxB 29 November 20181 2018 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

File Type: pdf | Size: 459 KB

rfi_issbr

Consultation on Agenda Priorities Comments to be received by 1 September 2023 May 2023 Request for Information IFRS Sustainability Disclosure Standards International Sustainability Standards Board ISS ...

File Type: pdf | Size: 288 KB

S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

File Type: pdf | Size: 7 MB

update215

i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

20121025_ModuleB_PartII

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Release Date: 2012-10-25

File Type: pdf | Size: 1009 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

Release Date: 2012-03-21

File Type: pdf | Size: 433 KB

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

File Type: pdf | Size: 2 MB

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

File Type: pdf | Size: 336 KB

Module 10

Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...

File Type: pdf | Size: 520 KB

LPMA_6thEdition

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File Type: pdf | Size: 18 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

Release Date: 2002-11-22

File Type: pdf | Size: 1 MB

e

e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...

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e

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dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

Release Date: 2010-04-06

File Type: pdf | Size: 1 MB

bc-revenue

November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

Release Date: 2011-11-14

File Type: pdf | Size: 732 KB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

AGM-booklet-2014

Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...

Release Date: 2014-10-28

File Type: pdf | Size: 9 MB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

Release Date: 2013-10-28

File Type: pdf | Size: 3 MB

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 ...

Release Date: 2012-10-22

File Type: pdf | Size: 3 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...

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dp_di

Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

Release Date: 2017-03-29

File Type: pdf | Size: 549 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Workshop The Photography IG has organized a two-day workshop with lecture and field trip to Mai Po for members to learn the basics of capturing creatures ...

File Type: pdf

Information Update MIC MIC Deputy SC

Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...

File Type: pdf | Size: 1 MB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

ed_aasccode

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...

File Type: pdf | Size: 1 MB

amend-hkfrs-7

Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...

Release Date: 2010-11-19

File Type: pdf | Size: 167 KB

ed_ISA_260_320_450

30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...

Release Date: 2006-12-02

File Type: pdf | Size: 802 KB

ed_ISA_260_320_450

Release Date: 2006-12-02

File Type: pdf | Size: 802 KB

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

File Type: pdf | Size: 752 KB

ed_ISA_260_320_450(Redrafted)

File Type: pdf | Size: 752 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

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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 ...

Release Date: 2013-05-21

File Type: pdf | Size: 480 KB

Module C_Preseen_20182

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Release Date: 2018-07-31

File Type: pdf | Size: 912 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2017-02-06

File Type: pdf | Size: 367 KB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2016-08-05

File Type: pdf | Size: 379 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

Release Date: 2015-08-12

File Type: pdf | Size: 398 KB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

Release Date: 2015-05-20

File Type: pdf | Size: 353 KB

iesba_auditclient

28 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Release Date: 2014-05-28

File Type: pdf | Size: 512 KB

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

Release Date: 2013-12-19

File Type: pdf | Size: 664 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

Release Date: 2013-11-19

File Type: pdf | Size: 271 KB

ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 Ethics Circular -EC 1 Issued 16 December 2011 This Ethics Circular is developed by the ...

Release Date: 2011-12-16

File Type: pdf | Size: 216 KB

conceptual-framework

Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework ...

Release Date: 2010-11-16

File Type: pdf | Size: 153 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

Release Date: 2007-06-12

File Type: pdf | Size: 86 KB

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

Release Date: 2003-01-23

File Type: pdf | Size: 393 KB

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Search Result for "法国的搜索引擎网站咨询QQ:858261598 ★搜索引擎原理pdf,调兵山360壁纸桌面下载官网" : 4201 - 4300 of 4928

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cap50a

cap50a

IB_cp

CPAforNGOworkshop_26Jan2018_FINAL

ed_psmpe

QAexamcef

ed_20175_1

ed_20175

170907_slide

ed_0515

i2c_gov

IAASB Strategic Review Questionnaire_Response 10May10

sub_rfi

edu_hkfrs17

Best written proposal in 2021 HK Undergraduate

Training Records QP student

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

Fitness and Stretching Class

ab4

update084

i2c-ed-pn610

MPS_Module A_Part 2

Financial Statements

Financial Statements

update182

Judges_report2015

judges_report_2015

judges_report_2014

awardees-list

i2c_hksir500

ed_forests

AMLB1

cg-code-sub

qa-report

qa-report

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570_QAD_AR_2008_090616_proof

lb1

29

rfi_issbr

S110

update215

20121025_ModuleB_PartII

aossg

Compliance Annual Report 2018

312taxcoe07

Module 10

LPMA_6thEdition

IAS36-38

e

e

dp-extractive-activities

bc-revenue

Module C (5th edition)_Part 2

AGM-booklet-2014

AGM-booklet-2013

AGM-booklet-2012

Experiencing Dragon Boat Paddling

dp_di

Experiencing Dragon Boat Paddling

Information Update MIC MIC Deputy SC

Module 11_LP_Vol 1

ed_aasccode

amend-hkfrs-7

ed_ISA_260_320_450

ed_ISA_260_320_450

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted)

rp_goodwill20

Support Manual of the old PE Framework