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order-0863C

1 Proceedings No.: D-13-0863C 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 Disc ...

Release Date: 2016-04-26

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Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

Release Date: 2015-08-18

File Type: pdf | Size: 526 KB

order-reasons-kung-0721

1 Proceedings No: D-13-0785H 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 Disciplinary Co ...

Release Date: 2015-07-22

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order-reasons-yau-0721

1 Proceedings No: D-12-0771H 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 Disciplinary Co ...

Release Date: 2015-07-22

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pcexam-enrolform

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...

Release Date: 2015-02-25

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Online Library Terms for usage

Access to the Institute's Online Library is available for its members and students (the "Authorized Users"). Such access requires the Authorized User to verify his/her identity by loggin ...

Release Date: 2015-02-11

order-reason-1119

Proceedings No.: D-11-0589C 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 Disciplinary Com ...

Release Date: 2014-12-02

File Type: pdf | Size: 33 KB

order-0528a

1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

Release Date: 2014-05-26

File Type: pdf | Size: 36 KB

order-20130215

1 Proceedings No.: D-10-0502S 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 ...

Release Date: 2014-02-12

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order-0614

Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

Release Date: 2013-06-11

File Type: pdf | Size: 155 KB

pii-flyer

Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The course will be held on five Saturday afternoons ...

Release Date: 2012-06-14

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pi2012-flyer-rerun

Insolvency Preparatory I 2012 (Re-run) The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenc ...

Release Date: 2012-04-16

File Type: pdf | Size: 635 KB

sub-dpb-guide

By email and by post 17 February 2012 Our Ref.: C/RIF, M81820 Ms. Meena Datwani Chief Executive Officer Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Cent ...

Release Date: 2012-03-20

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1203-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

Release Date: 2011-08-08

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1130-2

Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...

Release Date: 2011-08-08

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0304-2

Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

Release Date: 2011-07-28

File Type: pdf | Size: 132 KB

lam-king-hung-order

1 Proceedings No.: D-09-0389H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinar ...

Release Date: 2010-11-17

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technology-tips

CHARTECH ISSue 167 August/September 2010 15 FEATURES Prac tic es – top technolo gy tips Th ree prac tic es sha re their tips Introduction Are you a technology leader or follower? Is IT something you ...

Release Date: 2010-09-06

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newbooks-apr

1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...

Release Date: 2010-04-08

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hl-hkfrs-pe

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

Release Date: 2010-03-05

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TC_IR021109

By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...

Release Date: 2009-11-05

File Type: pdf | Size: 103 KB

apps03

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

Release Date: 2004-09-06

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HK-Int13cl

1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...

Release Date: 2004-06-14

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PII 2012 flyer and application form (published)

PII 2012 flyer and application form (published) Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The ...

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Critical Analysis

CRITICAL ANALYSIS An ineffective CPA might think, ‘I just follow the rules. It is not my job to think critically.’ However, nothing is further from the truth. How well you apply the skills of critical ...

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EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

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Module 11_LP_Vol 2

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314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

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update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

Release Date: 2019-03-25

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update127

i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...

Release Date: 2019-03-25

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Exam Technique Seminar_Module B

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Release Date: 2015-11-04

File Type: pdf | Size: 1013 KB

20130425_module_d_part2

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...

Release Date: 2013-05-06

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A4

26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

Release Date: 2012-03-29

File Type: pdf | Size: 208 KB

Submission_IASB_Preliminary_views_Insurance

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...

Release Date: 2007-11-30

File Type: pdf | Size: 134 KB

AML & BO consultns (AML submn, clean) 13317

AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...

File Type: pdf | Size: 338 KB

AML & BO consultns (AML submn, clean) 13

AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...

File Type: pdf | Size: 338 KB

Appendix 5 (IAESB-IES-4)

Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...

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circular_CPD_compliance_20191015

15 October October October October October October 2019 Dear Dear Dear Dear memberemberember embers, CPD compliance for the period ending 30 November 2019 compliance for the period ending 30 November ...

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QPGraudate201712

1 20 February 201 February 201 February 201February 201February 201February 201 February 2018 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/NC ...

Release Date: 2018-02-14

File Type: pdf | Size: 104 KB

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 ...

Release Date: 2015-07-03

File Type: pdf | Size: 150 KB

ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

Release Date: 2014-03-25

File Type: pdf | Size: 195 KB

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 ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

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 ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

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 ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

circular_mem_20190913

13 September 2019 13 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 2019 13 Septem ...

File Type: pdf | Size: 73 KB

12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

File Type: pdf | Size: 930 KB

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

File Type: pdf | Size: 922 KB

pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

File Type: pdf | Size: 337 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

update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module B 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 7 MB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

Release Date: 2019-03-25

File Type: pdf | Size: 800 KB

ED-ed10

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

Release Date: 2008-12-18

File Type: pdf | Size: 400 KB

SME_ED

30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...

Release Date: 2008-05-30

File Type: pdf | Size: 345 KB

I2C-SME-ED

Release Date: 2008-05-30

File Type: pdf | Size: 345 KB

A - Supplement (June 2012)

A - Supplement (June 2012) Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...

File Type: pdf | Size: 5 MB

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

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

Release Date: 2013-05-16

File Type: pdf | Size: 460 KB

i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

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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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 170 KB

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

Release Date: 2018-11-06

D-15-1066F_DC order_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...

Release Date: 2018-06-20

File Type: pdf | Size: 555 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

ETS_Module A

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Release Date: 2017-05-05

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MPS_Module B_Part2.1_1

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Release Date: 2015-11-02

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MPS_Module B_Part2.1

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MPS_Module B_Part2

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20150507_ETSI_A

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Release Date: 2015-05-08

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20141118_ETS_A_S4

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Release Date: 2014-11-25

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Info_paper_FRS

INFORMATION PAPER: SETTING HKFRSs 1 June 2006 Information Paper Information Paper Setting Hong Kong Financial Reporting Standards INFORMATION PAPER: SETTING HKFRSs 2 Comments on any part of this paper ...

Release Date: 2006-06-23

File Type: pdf | Size: 252 KB

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

Release Date: 2004-08-21

File Type: pdf | Size: 200 KB

ssap18

SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

Release Date: 2004-05-28

File Type: pdf | Size: 171 KB

IASB-ED04

Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...

Release Date: 2003-07-04

File Type: pdf | Size: 154 KB

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

Release Date: 2002-08-23

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Module B(Part 1)_Deleted p1-2(Compressed)

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Module B(Part 1)_Deleted p

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pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

Release Date: 2019-03-25

File Type: pdf | Size: 601 KB

ED-DPLeasesPreliminaryViews

Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...

Release Date: 2009-03-19

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update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...

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ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

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Eva Chan

PAIB Conference 2017 – "CPAs beyond the horizon" – 9 September 2017 Profile of speaker Dr. Head of Investor Relations C C Land Holdings Limited Eva has more than 25 years’ of working experi ...

Release Date: 2017-07-27

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GPLTB_2013_EN_extracted

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Local Taxation Bureau ("GPLTB") various ...

Release Date: 2017-03-24

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NetworkBox_HongKongOffice_RoadMap

Network Box Office Road Map 16th Floor, Metro Loft, 38 Kwai Hei Street Kwai Chung, Kowloon Tel: (852) 2736 2083 A 15 minutes walk from Kwai Fong MTR station to Network Box office 1. Kwai Fong MTR stat ...

Release Date: 2016-01-22

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newbooks-nov

New Books in Library (Nov 2013) Qualification Programme Title /Author: Module A : financial reporting : learning pack ISBN: 9781445369655 Publisher: London : BPP Learning Media Edition: 4th ed. Year: ...

Release Date: 2013-11-08

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Venue_EY

Ernst & YoungQP Module A, B, C & D (December 2013 Intake)Remarks:Please check the room numbers when you arrive the venue.Module A -Financial ReportingModule C -Business AssuranceCHK2A26M01Date ...

Release Date: 2013-09-26

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Venue_EY

Ernst & YoungQP Module A, B, C & D (December 2012 Intake)Remarks:Please check the room numbers when you arrive the venue.Module A -Financial ReportingModule C -Business AssuranceCHK2A26M01Date ...

Release Date: 2012-10-15

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by-laws

Extract from the By-laws of the Professional Accountants Ordinance relating to examinations matters PART IX EXAMINATIONS 37. Power of Council to make rules The Council may make rules prescribing -(a) ...

Release Date: 2011-06-08

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HKMA-SPMIC3

BY HAND Your Ref.: B1/21C B1/7C Our Ref.: C/EPB, M20109 11 June 2003 Banking Policy Department, Hong Kong Monetary Authority, 30/F., 3 Garden Road, Hong Kong. (For the attention of Ms. Rita Yeung, Act ...

Release Date: 2003-06-20

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The Council and Secretariat

2 THE COUNCIL AND SECRETARIAT 3 THE COUNCIL From left to right: 1st row: Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; P.M. Kam; Wong Tak Wai, Alvin (Vice-President); Andy S.C. Lee (Presid ...

Release Date: 2001-11-14

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02-Council

The Council and Secretariat !"#Hong Kong Society of Accountants !"# 3 From left to right : 1st row: Chung Shui Ming, Cho Lung Pui Lan, Stella, Louis L.W. Wong (former Registrar), Roger Best ...

Release Date: 2000-11-24

File Type: pdf | Size: 285 KB

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