GBA Talent Policies Summary 200113
大灣區廣東省9市的發展機遇粵港澳大灣區的戰略定位之一是國際科創中心,通過積極吸引和對接全球創新資源,建設“廣州—深圳—香港—澳門”科技創新走廊。根據2018年大灣區廣東省9市的政府工作報告,各市城市規劃定位、當地政府著力推動的產業及人才政策特點匯總如下。港人可結合自身的職業規劃和各市優先發展的產業,進一步考察當地的人才優惠政策,探索大灣區內不同的工作環境與氛圍,進一步提升自己在專業領域的知識、能力 ...
ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
pubforsale_coursenotes_June19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
700_20
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
2021_1st runner up_Best Proposal
Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...
Reasons for Decision_1178F_31 Dec2019_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...
pn851ff
11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...