1447C_13052021_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 13 May 2021) A Disciplinary Committee of the H ...
PR20210616_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 16 June 2021) A Disciplinary Committee of the Hong Kon ...
PR_220105_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 5 January 2022) A Disciplinary Committee of the Hong K ...
PR_20220131_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 31 January 2022) A Disciplinary Committee of the Hong Kon ...
PR_20220520_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 May 2022) On 28 December 2018, a Disciplinary Committe ...
Mod 8-AUD-STD_Dec 2020
Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...
EN PR_1732P_Press Release_final to sitecore_29Mar2023
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 March 2023) On 17 February 2023, a Disciplinary Committee of the Ho ...
EN PR_1732P_Press Release_final to sitecore_29Mar2023_r
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 March 2023) On 17 February 2023, a Disciplinary Committee of the Ho ...
EN PR1691PPress Release Cleanrevised
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 14 July 2023) On 8 June 2023, a Disciplinary Committee of the Hong Kon ...
EN PR_1688P_Press Release as at 12 Jun 2023_to sitecore
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 13 June 2023) On 9 May 2023, a Disciplinary Committee of the Hong Kong ...
EN PR1691PPress Release Clean
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 14 July 2023) On 8 June 2023, a Disciplinary Committee of the Hong Kon ...
New Auditors Report
The new and revised HKSAs on auditor reporting and auditors responsibilities The new and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information are effecti ...
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
hksa220cfd
1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
update255
i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...
DC order_1073P_edited
. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...
1708_Summer Promotion
第一頁訂購數量訂購數量訂購數量訂購數量Frigidaire FD5181搾汁攪拌機原價:698優惠價: 348•攪伴杯容量:1.5公升•不銹鋼刀片•不銹鋼機身•1.5公升外置式隔渣格•兩段速度•65毫米特大果肉輸入槽•安全啟動系統•防滑機腳•功率:400W•245Lx190Wx325HHKICPA會員選集優惠推介訂購數量訂購數量訂購數量•慢速榨取技術,約每分鐘65次轉速•螺旋推進方式,能有效提取果 ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
IAASB_ED_QC
By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 8 October 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...
sub_600isa
Our Ref.: C/AASC 30 September 2020 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 600 (Revised), ...
DC order_24 Dec_1203F_edited
* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
hksa22015
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
01_08
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
08hksa22015
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
01_08
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
1703_Spring Promotion
第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
150921
Mainland enterprise bankruptcy law 中國內地的破產法律制度About the topic Lu Lin, the chairman of the Shenzhen Lawyers Association's professional commmittee for enterprise dissolution and liquidation law, wil ...
techwatch55
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
May 2022
Valuation of assets is a frequent issue in audits of financial statements. For example, in assessing impairment of an asset, the auditor would review the asset’s fair value and/or its value in use. In ...
1526C_DC Order_edited_Redacted
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Proceedings N ...
hksa265cfd
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...
hksa265cfd
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
order-20121026
1 Proceedings No.: D-11-0542P 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 ...
D-11-0542P
Proceedings No.: 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 ...
D-11-0542P_1
Proceedings No.: D-11-0542P 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 Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P 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 Committe ...
PR_20180912_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一八年九月十二日)香港會計師公會轄下一紀律委員會,於二零一七年六月一日對張耀鴻先生(會員編號:F00734)作出譴責,並命令吊銷張先生的執業證書及在18個月內不向其另發執業證書。此外,張先生須繳付罰款50,000港元及紀律程序費用128,636港元。張先生就紀律委員會的裁決提出上訴。上訴法庭於二零一八年七月三十一日裁定駁回張先生的上訴。張先 ...
PR_20180827_EN
1 HKICPA takes disciplinary action against a former certified public accountant (practising) and a certified public accountant (practising) (HONG KONG, 27 August 2018) A Disciplinary Committee of the ...
PR_20180802_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 2 August 2018) A Disciplinary ...
PR_20180507_TC
1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分(香港,二零一八年五月七日)香港會計師公會轄下一紀律委員會,於二零一八年三月二十七日就劉兆瑋(會員編號:F03825)、歐陽天華(會員編號:F03806)及劉歐陽會計師事務所有限公司(「劉歐陽」,執業法團編號:M0005)(統稱為「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出譴責。紀律委員會另命令劉先生、歐 ...
PR_20180418_TC
1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分(香港,二零一八年四月十八日)香港會計師公會轄下一紀律委員會,於二零一八年三月一日對執業會計師林群先生(會員編號:A15850)及張慶植會計師行有限公司(執業法團編號:M0095)作出譴責,並命令答辯人繳付罰款35,000港元及費用10,000港元。張慶植會計師行有限公司對一座住宅大廈的修復工程由二零零五年九月至二零零九年十二月期間的財務 ...
Mr. Karl Mouantri_outdated
The C-Level Challenge: The Need to Respond and to Report on an ever Changing Business Environment October 14, 2017 Karl Mouantri 1. Wolters Kluwer -At Glance Wolters Kluwer Hong Kong Wolters Kluwer C ...