Module D Workshop 2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D WS2_June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
20130528_module_c_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...
consultancy-series-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
cpa-imposter-tc
Illustration: Jordan Adams/Getty Images 專業會計師假冒CPA的騙徒有些並不是執業會計師事務所卻聲稱能提供會計核數服務的公司,不但對持牌的執業會計師構成威脅,更為選用了這些低質素服務的企業帶來種種問題。696r_20130307 二零一零年五月假冒CPA專業會計師的騙徒過地鐵站,經常會看到宣傳提供簿記、稅務和核數服務的公司廣告,收費都便宜得令人咋舌。辦公室的傳 ...
20130220_HKICPA_Site_Chinese
打擊洗錢恐怖分子資金籌集活動– 會計師角色經驗分享黃瑪麗副總監反洗錢及制裁服務, 法證會計2013年2月20日議程• 香港近期打擊洗錢恐怖分子資金籌集制度• 打擊洗錢恐怖分子資金籌集合規系統-打擊洗錢恐怖分子資金籌集制度-風險為本的方法-客戶盡職審查-可疑交易報告-備存紀錄• 個案分析• 自我評估2013 Deloitte & Touche Financial 2 Advisory Ser ...
D-10-0458C
Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...
0109-reasons-order
Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...
D-10-0492C
Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...
order-20120117
Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...
co-rewrite-2nd
By email and by post 31 December 2012 Our Ref.: C/CB, M86522 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...
aml_experience sharing_23 February 2012_v2
Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
Annex A chi
1 附件一: 附件一: 明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...
0830-1
Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...
ms-guide
Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...
20110518-reasons-and-order
Proceedings No: D-10-0471H IN THE MATTER OF a complaint against EDWARD YEUNG, a professional accountant, made under Section 34( 1)(a) of the Professional Accountants Ordinance , Cap.50 BETWEEN The Reg ...
jeffrey-au-order
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
Guideline of the SRC_v100716_final
As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
auditing_annex1_c
中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生,就中国在新的中国审计准则与国际审计准 ...
femapping
Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
femapping
Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
psi-submission-200710
1 By email and by post 20 July 2010 Our Ref.: C/CFC, M71621 Division 2, Financial Services Branch Financial Services and the Treasury Bureau 18/F Tower 1 Admiralty Centres 18 Harcourt Road Hong Kong D ...
mmt-order
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
hkicpa-n-sfc
May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...
it-series
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...
sep-issue
PRC accounting中國企業會計準則體系與國際財務報告準則實現實質性趨同,是指在中國企業會計準則體系建設和國際趨同的進程中,中國財政部沒有片面強調與國際財務報告準則形式上的一致,而是注重在會計確認、計量和報告原則等實質內容上與國際財務報告準則的趨同,旨在使企業按照中國企業會計準則編制的財務報表與按照國際財務報告準則編制的財務報表相同。中國財政部始終對會計準則國際趨同有以下共識,而且一直堅持 ...
appendix_1
PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) Appendix I -Legal Considerations The Hong Kong Common Law System 1. ...
2.0 Student Registration
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
qa20071127
「內地勞動合同法」研討會2 0 0 7 年1 1 月2 7 日研討會期間,尚未回答的參加者提問: 1. 用人單位若與員工簽訂一年半時間的合同,而試用期為期兩個月,請問如果員工在這兩個月的試用期表現不理想,用人單位希望可以再給他一個月的時間以作進一步之觀察,故此延長該同事一個月的試用期,請問用人單位這樣做是否合乎法律法規?這樣的情形是發生在2007 年,請問是否合法? 根據勞動合同法的規定,勞動合同 ...
070807a
1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...
interim
Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...
IFRIC_D20_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...
4648stdsetting
Standard setting featureThe Institute’s Auditing and Assurance Standards Committee (AASC) has issued an exposure draft of discussion paper, “Requests For Special Purpose Reports,” for consultation unt ...
Mem-060317
Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...
ProspectusRegime060104
4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...
DIPN38_and_DIPN42
1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...
sas430
SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...
sas401
SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...
LDS
29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...
050331bc
Hong Kong Institute of CPAs n Hong Kong 一A Case for Professional Liability Reform i 「香港專業責任制度改革建議」香港會計師公會三項專業責任制度改革重要建議以鞏固香港的國際金融中心地位香港二零零五年三月十四日概論1. 香港會計師公會(公會)在香港專業責任制度改革方面的工作,包括引入會計師執業法團(一九九六年八月二日開 ...
D15
IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...
sas100
SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
ssap22
SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...
ssap11
SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
Accounting & Auditing
Accounting & Auditing Technical Update on Accounting and Auditing Standards Presented by: Simon Riley Director, Standard Setting Event: 2012 SMP Symposium Venue : The Mira Hong Kong Date: 30 Novem ...
Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
Module D (May 10)_Answer
Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...
Module C (Dec 11)_Answer
Module C (Dec 11)_Answer Module C (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 According to HKSA 315 (Clarified) “Identifying and Assessing the Risks of M ...
accounting-tax
Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...
Module C (Dec 14)_Answer
Module C (Dec 14)_Answer Module C (December 2014 Session) 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The balance of trade receivables as at 30 June 2014 significantly increased w ...
E&T_Exam_HKICPA_BAFS_leaflet
E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...
exp-eng
Agenda Background FATF recommendations to accountants Professional bodies’ guidance for accountants regarding ML Hong Kong ordinances Customer due diligence (CDD) and recordkeeping for accounting prof ...
aatb3_18
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
ETS_Module C
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 pu ...
CPAs for NGOs workshop (21July2017)_FINAL
CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...
HKICPA_StrategicPlan_2020-22
STRATEGIC PLAN 2020-2022 Building Trust IN Our ProfessionForeword 1 Vision, Mission, Values 2 Introduction 3 Challenges 5 Strategic Objectives and Initiatives 9 Key Action Items 13 CONTENTShe strategi ...
911r7_InfoSheet_2022_SC_25_Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年七月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r7_InfoSheet_2022_TC_25_Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年七月 ...
911r7_InfoSheet_2022_SC_28Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年七月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r7_InfoSheet_2022_TC_28Jul
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年七月 ...
FE (Jun 18) Paper II_Question
You don't have access right to view the details. Please login.
FE (Jun 18) Paper II_Answer
You don't have access right to view the details. Please login.
Panelists_Report_Module_D_(Jun_15)_Final
You don't have access right to view the details. Please login.
ETS_Module C_final
You don't have access right to view the details. Please login.
MPS_D_PartII
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETX_Module_C
You don't have access right to view the details. Please login.
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
AGM_booklet_2019_cover_letter
29 OctoberOctoberOctoberOctober October 20 19 Dear memberDear member Dear memberDear memberDear memberDear memberDear memberDear member Dear member, AnnAnnAnnual ual General eneral eneral eneral Meeti ...
Best written reports 2018
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
248
1 Minutes of the 248th meeting of the Financial Reporting Standards Committee held on Tuesday, 26 February 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
Best written reports 2018_PRC
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
625th_210923
You don't have access right to view the details. Please login.
HKICPA_timetable for public_20201
Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...
911r8_InfoSheet_Aug_2022_SC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年八月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r8_InfoSheet_Aug_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年八月 ...
911r9_InfoSheet_Sep_2022_SC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師二零二二年九月資料便覽 入會資格申請公會會籍的人士,必須: (i) 持有有效大學學位或獲得公會評核或認可的相關資格; (ii) 已完成公會的專業資格課程,並通過考試; (iii) 於公會認可僱主或認可監督獲得符合公會實務經驗架構要求的合適會計實務經驗; (iv) 具備作為會計師的良好品格、誠信及操守; ( ...
911r9_InfoSheet_Sep_2022_TC
會員會計師資深會員資深會計師(成為公會會員達七年或以上) 會員執業會計師資深會員執業資深會計師香港會計師公會香港灣仔皇后大道東213號胡忠大廈37樓電話:(852) 2287 7228 /2528 9000 (查詢熱線) 電郵:hkicpa@hkicpa.org.hk 傳真:(852) 2865 6776 /2865 6603 網址:www.hkicpa.org.hk 查詢方法: 二零二二年九月 ...
1892_CC2022_HK_booklet
Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...
638th_220921
You don't have access right to view the details. Please login.
643rd_Strategy Day_10 February 2023
You don't have access right to view the details. Please login.
snap_fi23
Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...
651st_16 November 2023
You don't have access right to view the details. Please login.
656th_26 March 2024
You don't have access right to view the details. Please login.
645th_20 April 2023
You don't have access right to view the details. Please login.
BCC Programme Booklet 2023
Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-23 from the finalist teams Acknowledgement 24Hong Kong Institute of CPAs -All copyright reserved 1 ...
655th_Strategy Day_2 February 2024
You don't have access right to view the details. Please login.
810222
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...
8102pn21
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...
8102pn21
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...
sa26522
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and M ...
pn840rev
PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...
pn730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...
framework
Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...
0729-1
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(l)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...
0729-1-old
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...
conceptual-framework
Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework ...
jul-issue
PRC accounting 44 July 2010 我國會計準則國際趨同走向縱深發展階段–財政部發佈《中國企業會計準則與國際財務報告準則持續趨同路線圖》解讀Liu Yuting explains the Ministry of Finance’s roadmap on continuous convergence between China Accounting Standards for B ...
Alexyip
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a ) of the Professional Accountants Ordinance , Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITU ...
CIESreport
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
JudgesReport2008
2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...
080604
BY EMAIL & BY HAND Our Ref: C/EPL 8 June 2004 Mr. Richard Williams, Head of Listing, Hong Kong Exchanges and Clearing Limited, 11th Floor, One International Finance Centre, 1 Harbour View Street, ...
review_financial_information
IFAC International Auditing and Assurance Standards Board June 2003 Exposure Draft Response Due Date September 30, 2003 Proposed International Standard on Auditing “Review of Interim Financial Informa ...
review_financial_information
IFAC International Auditing and Assurance Standards Board June 2003 Exposure Draft Response Due Date September 30, 2003 Proposed International Standard on Auditing “Review of Interim Financial Informa ...
MC (Dec 2011_After WS1)
MC (Dec 2011_After WS1) Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...
Module C (Jun 2013) Workshop 1
Module C (Jun 2013) Workshop 1 Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
rf9
IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...
notes_c
-1 -2020年立法會換屆選舉申報選舉開支的相關政府付款的申索立法會選舉候選人和候選人的獨立核數師須知目的1. 根據《緊急情況(換屆選舉日期)(第七屆立法會)規例》(第241L章)(「《規例》」)第10條的規定,就已中止的2020年立法會換屆選舉,政制及內地事務局局長已發出「申報選舉開支的相關政府付款的申索指引」(「指引」),示明須以何種方式及形式,作出、支持和核實該規例第9(1)條提述的款項的 ...
HKICPA Business Case Competition 2021_Cover Sheet for HK Sub-degree
HKICPA HKICPA HKICPA HKICPA Business Business Business Business Business Business Business Business Case CaseCase Competition 20 Competition 20Competition 20Competition 20Competition 20Competition 20 ...
HKICPA Business Case Competition 2021_Cover Sheet for HK Undergraduate
HKICPA HKICPA HKICPA HKICPA Business Business Business Business Business Business Business Business Case CaseCase Competition 20 Competition 20Competition 20Competition 20Competition 20Competition 20 ...
Cover sheet template for written proposal submission 2022 HK Subdegree
HKICPA HKICPA HKICPA HKICPA Business Business Business Business Business Business Business Business Case CaseCase Competition 20 Competition 20Competition 20Competition 20Competition 20Competition 20 ...
Cover sheet template for written proposal submission 2022 HK Undergraduate
HKICPA HKICPA HKICPA HKICPA Business Business Business Business Business Business Business Business Case CaseCase Competition 20 Competition 20Competition 20Competition 20Competition 20Competition 20 ...
ab3c922
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
pn840revref
PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...
pn600_1rev22
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...
rAATB32803m
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
rAATB32803c
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
sa33022
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...
refsa33022
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...
hksir500
Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
QPGraudate201706
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 17.doc 21 August August August August August 2017 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref. ...
20141015_MPS_B_S1
You don't have access right to view the details. Please login.
Module A 20140422 handouts
You don't have access right to view the details. Please login.
pr-20110127-e
1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...
sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
IFAC_COE
IFAC Ethics Committee July 2003 Exposure Draft Response Due Date November 30, 2003 Proposed Revised Code of Ethics for Professional Accountants Issued for Comment by the International Federation of Ac ...
pe-illustrative-financial-statement
Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...
5sir21
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
273500
Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...
Reviewers Comments 2021
1 HKICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business Case Competition 20 Case Competition 20Case Com ...
5sir21
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
update216
i Update No. 216 (Issued 28 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 ...
30927pn900
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...
fas2020e
-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...
Module B_20140415 handouts
You don't have access right to view the details. Please login.
Revised_Statement_of_Protocol
Revised Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 16 August 2022 1 1. Introduction 1.1 This Statement ...
內部審計 ─ 內部局外人的價值
內部審計 內部局外人的價值 國際內部審計師協會香港分會會長李深熱心推動內審行業,通過風險為本、獨立客觀的審計和諮詢,促進機會完善管治和價值提升。她分享內審行業近年來的演變,並為企業帶來更多價值,以及一次離職期如何改變她的人生。 撰文:Nicky Burridge 攝影:Calvin Sit 李深(資深會計師)是國際內部審計師協會(IIA)香港分會會長,擔當與IIA全球總部與亞洲聯盟之間的橋樑。 ...
投資可持續的未來
香港綠色金融的興起,將令香港在可持續發展投資市場上佔一席位。《A Plus》採訪了投資界專業人士,探討投資者對可持續發展金融產品日益增長的需求、推動綠色金融的措施、提高準則和透明度的需要,以及會計師在引領本港成為綠色金融先導者所扮演的角色。 撰文:Nicky Burridge 插圖:Ester Zirilli 香港財政司司長陳茂波在最新的預算案中宣佈,將政府綠色債券計劃的借款上限提高一倍至2,00 ...
超越合規要求
香港公司治理公會會長李俊豪(執業資深會計師)對公司應採用哪種治理方法抱有深刻見解。他認為為了實踐企業和持份者的策略價值,公司應採用原則性準則的治理方法,而不是採用規則性原則。他闡述他為何希望能擴大公眾對治理專業人士職能的認識,及他們如何透過與會計師合作,從而推動可持續發展。 撰文:Jemelyn Yadao 攝影:Raul Ariano 香港公司治理公會(HKCGI)是一家獨立的專業機構,在香港及 ...
找準定位 把握機遇
即使疫情之下邊境關閉,粵港澳大灣區仍然為以香港為基地的公司和會計師事務所提供重大機遇。本文探討有哪些潛在增長領域,以及企業應如何定位以充分把握機遇。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 2021年,華德會計師事務所合夥人黃華燊(執業資深會計師)曾負責為他其中的一個拉丁美洲客戶採購貨櫃。該客戶在粵港澳大灣區(大灣區)開展業務,但由於邊境關閉而無法前往大灣 ...
走過坦途與逆境
世界銀行於2022年10月警告,在不確定性與高通脹率的影響下,全球經濟增長正處於最為嚴峻的時期。本文探討首席財務官與財資經理在經濟不景氣下管理風險所採取的措施,以及目前經濟前景為財資管理創造的機遇。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 世界銀行近期警告,隨着各國央行同步加息以遏制通脹,2023年經濟或將陷入全球性衰退。世界銀行指出,全球央行正以過去50 ...
師友情深:香港會計師公會師友計劃成立十周年
Bonds built to last_Celebrating a decade of the HKICPAs Mentorship Programme - Apr 24 為紀念香港會計師公會師友計劃迎來十周年,三對橫跨不同屆數的師友分享該計劃對他們的職業生涯和個人成長有何深遠影響、導師與學員之間如何建立良好的師友關係,以及為何此類師友計劃仍然是會計行業培育人才、取得長遠成功的最佳方式之一。 撰 ...
國際準則的引路者
國際會計師職業道德準則理事會高級技術總監Ken Siong說,當前環境的種種不確定因素,令會計師面臨的道德挑戰加劇。他分享在重構會計師道德守則的工作,以及如何協助提高大眾對會計業界的信心。 撰文:Nicky Burridge 香港會計師公會會員Ken Siong指出會計師在維護公眾利益方面發揮着重要角色。 新型冠狀病毒病在短短幾個月內,對世界產生了重大影響,大大改變了我們的生活、工作和旅行方式,也 ...
商譽與企業併購的會計準則
長久以來,企業應如何計算併購產生的商譽一直有不少討論,在持份者的關注下,國際會計準則理事會最近重新聚焦於商譽和減值議題。Paul Smith探討當前會計計算方法遇到的問題,以及公會如何在這項全球討論中發揮重要角色。 撰文:Paul Smith 插圖:Gianfranco Bonadies 當英國跨國設施管理和建築服務公司Carillion在2018年1月進入破產管理程序時,其資產負債表上有近16億 ...
制定應變方案正當其時
新冠肺炎疫情凸顯了積極主動的應變方案和危機管理對公司的重要性。本文探討制定應變方案的最佳方法,以及企業在嚴峻的現實危機中如何保持敏銳的應變能力。 撰文:Nicky Burridge 插圖:Harry Haysomzz 今年2月,英國最大汽車製造商積架路華(Jaguar Land Rover)派員到中國內地取貨,他們回來時箱子裏裝滿了中國製造的汽車零件。儘管採取了這樣的行動,但這間有三家英國工廠每年 ...
為未來籌劃
審慎理財是一門學問,以傳授財務知識作為事業是另一番學問。香港中文大學國際貿易及中國企業課程高級講師兼聯席主任李兆波分享他成為大學講師和作家的歷程、對香港經濟的展望,以及面對逆境要如何未雨綢繆。 撰文:Jeremy Chan 攝影:Calvin Sit 李兆波是香港會計師公會會員,於香港中文大學會計學院擔任高級講師。 李兆波認為良好的理財習慣和規劃未來的觀念應該自小培養,他也是從孩童時期學起。香港中 ...
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
3_283
Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
MPS_C_PartI
You don't have access right to view the details. Please login.
MPS_C_PartI
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 sho ...
MPS_C_PartI
You don't have access right to view the details. Please login.
DC order_0969_8Feb2018_edited
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
HKEX_Delisting_submission_Dec17_online
1 By email (response@hkex.com.hk) and by hand 8 December 2017 Our Ref.: C/RIF, BH38473 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...
Order and Reasons for Decision_name removed_825F
1 Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
Reasons For Decision _Ng Kay Lam__0818P
1 Proceedings No: D-13-0818P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) BETWEEN The Practice Review Committee of the Hong Kon ...
order_0108
Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Committe ...
pr-0108-tc
1 致:編採主任/新聞/財經版編輯(即時發布) 香港會計師公會財政預算案建議支援社會大眾,提升商業競爭力公會提議的稅務政策及預算案措施,集中於扶持家庭,強化香港的國際地位(香港,二零一五年一月八日) 香港會計師公會在財政預算案建議案中,呼籲政府向香港家庭及社會大眾提供更多的支援,並制訂稅務政策,保障香港長遠作為主要金融及商業中心的地位。支援家庭公會建議預算案措施聚焦於支援家庭,回應社會大眾的關注 ...
20121018_ModuleC_Part I
You don't have access right to view the details. Please login.
pr-20110928e
1 A Plus media alert Dear editors and reporters: Smart phone games boom in China The October issue of A Plus is out now, studying why the Hong Kong dollar peg might become irrelevant, how important CF ...
dp enhancing value
1 Sent electronically through email dorothyofori@ifac.org 20 September 2011 Our Ref.: C/AASC Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New Yo ...
C - pre-seen 20111
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...
consultpaper
(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...
Sub-DP-Leases
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 17 July 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...
Sub-FS_Presentation
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
CIESreport
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
CIESreport
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
ab3
AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...
ConsultationPaper_FR
1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...
I2C-CP-FR
1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...
CO_Rewrite0707
1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...
CO_Rewrite0707
1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...
CO_Rewrite0707
1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...
sae200
SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...
sas300
SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...
HKAS30cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...
AML_and_Companies_(Amendment)_2017_Bills_Submission
AML_and_Companies_(Amendment)_2017_Bills_Submission 1 By email (bc_07_16@legco.gov.hk) and by hand 23 October 2017 Our Ref.: C/AML, BH37794 Hon Wong Ting-kwong, Chairman, Bills Committee on Anti-Money ...
sub_cpsr
Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 30 December 2020 Mr Erkki Liikanen IFRS Foundation Columbus Building 7 Westferry Circus Canary Whar ...
snps1s2
[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information [Draft] IFRS S2 Climate-related Disclosures Proposals The International Sustainability Standards Boa ...
t6lf
Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
6lf
Circular on Reporting to Grantees of the Language Fund 1 May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountants This Circul ...
lf1212
Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...
3_283
Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...
6mkr
Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...
7clr
Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...
7mkr
Circular on Reporting to Grantees of the Language Fund 1 May 2022February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2022 2023 Hong Kong Institute of Certified Public Accou ...
6clr
Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...
sub_15pir
Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 October 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18112901 Language Cantonese Event name Singer Stage Performance Technique Class - E Enrolment restrictions We only consider non-member's enrol ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19021801 Language Cantonese Event name Photography Foundation Course Enrolment restrictions We only consider non-member's enrolment when it is ...