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update172

i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

Release Date: 2019-03-25

File Type: pdf | Size: 549 KB

pn900rev16

File Type: pdf | Size: 549 KB

update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

File Type: pdf | Size: 586 KB

update158

i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update180

i Update No. 180 (Issued 29 January 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: 4 MB

update095

i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...

Release Date: 2019-03-25

File Type: pdf | Size: 649 KB

448H_DC Order_ 11 Sep_edited 1

Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...

Release Date: 2018-09-11

File Type: pdf | Size: 1001 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

Release Date: 2018-03-20

File Type: pdf | Size: 992 KB

MPS_A_PartII

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Release Date: 2017-10-30

File Type: pdf | Size: 2 MB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

Release Date: 2017-03-01

File Type: pdf | Size: 7 MB

20150421_MPSI_C

2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...

Release Date: 2015-04-22

File Type: pdf | Size: 1 MB

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

Release Date: 2014-11-12

File Type: pdf | Size: 1 MB

B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

Release Date: 2012-03-27

File Type: pdf | Size: 289 KB

Module B Pre-Workshop Materials_2

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Release Date: 2011-09-27

File Type: pdf | Size: 242 KB

prc_ar_2007

Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...

Release Date: 2008-04-23

File Type: pdf | Size: 189 KB

invitation_to_comment_isa230

September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...

Release Date: 2004-10-08

File Type: pdf | Size: 189 KB

invitation_to_comment_isa230

Release Date: 2004-10-08

File Type: pdf | Size: 189 KB

20150421_MPSI_C

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File Type: pdf | Size: 1 MB

173 10-0448H edited

File Type: pdf | Size: 577 KB

r851

Reporting on the Annual Financial Reports of Non-governmental Organisations Practice Note 851 (Revised) PN 851 (Revised) Issued September 2022 Effective for reporting periods ending on or after 31 Mar ...

File Type: pdf | Size: 393 KB

sa21022

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

File Type: pdf | Size: 415 KB

Module_D_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

Release Date: 2018-08-22

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

Release Date: 2018-08-22

File Type: pdf | Size: 621 KB

Annex A eng

1 ANNEXANNEXANNEX A List ofist of ist ofist of the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified HKAuSsHKAuSsHKAuSsHKAuSsHKA ...

Release Date: 2011-09-01

File Type: pdf | Size: 204 KB

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 ...

File Type: pdf | Size: 1016 KB

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

Release Date: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

Release Date: 2019-03-25

File Type: pdf | Size: 628 KB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

Release Date: 2014-05-21

File Type: pdf | Size: 742 KB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

Release Date: 2008-01-21

File Type: pdf | Size: 356 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 391 KB

hksa50015

File Type: pdf | Size: 391 KB

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update223

i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Summary_Financial_Report

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

Release Date: 2007-11-13

File Type: pdf | Size: 10 MB

Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

File Type: pdf | Size: 1 MB

pn850f

23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...

File Type: pdf | Size: 1 MB

72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

File Type: pdf | Size: 695 KB

pn850

Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...

Release Date: 2019-03-25

File Type: pdf | Size: 376 KB

pn850rev18

Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...

Release Date: 2019-03-25

File Type: pdf | Size: 588 KB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 397 KB

update220

i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 608 KB

Module B_Preseen_20182

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Release Date: 2018-08-02

File Type: pdf | Size: 309 KB

Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

File Type: pdf | Size: 3 MB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

Release Date: 2015-05-13

File Type: pdf | Size: 1 MB

Module B Preseen

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: 2013-08-09

File Type: pdf | Size: 421 KB

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update172

pn900rev16

pn900rev16

update229

update158

update180

update095

448H_DC Order_ 11 Sep_edited 1

S0202ndrunnerup

MPS_A_PartII

Ref_Best Written Report

20150421_MPSI_C

20141106_ETS_C_S3

B - Workshop material

Module B Pre-Workshop Materials_2

prc_ar_2007

invitation_to_comment_isa230

invitation_to_comment_isa230

20150421_MPSI_C

173 10-0448H edited

r851

sa21022

01_07

07sa21022

01_07

Module_D_Supplement_20182

Module_D_Supplement_20182

Annex A eng

pn851ff

update188

pn820

pn820rev

ed_disclosure

ED_Practice_Note_820

hksa50015

hksa50015

update049

update223

Summary_Financial_Report

Mod C (Dec 12) Workshop 2 n

pn850f

72022

pn850

pn850rev18

hksa71015

update220

Module B_Preseen_20182

Mod_A_Part_II_Jun2017

20150512_ETSI_C

Module B Preseen