特別報告:為可持續發展出一分力
企業不能再對環境、社會及管治報告視而不見。資訊披露是吸引投資者的關鍵,同時也可成為公司改善運營、造福社會和保護環境的動力。本特別報告訪問了在不同企業推動這些變化的專業人士,並了解他們如何利用其專長和知識,幫助企業應對不斷演變的複雜環境。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 環境、社會及管治(ESG)報告並非一些企業所想的簡單。對於某些企業來說,它不過是每年要 ...
pn600_1
NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...
hksae3000
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...
3_340
Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...
ag7
Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...
GPLTB_meeting_notes_2017_tc
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省地方稅務局(“省地稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
GPLTB_meeting_notes_2017_sc
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会(“公会”)非常荣幸能与广东省地方税务局(“省地税”) 于2017 年12 月8 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束 ...
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 ...
MPS_C_PartII
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 ...
pr-20170330-en
1 A Plus media alert Dear editors and reporters: Is Hong Kong smart enough? In March, A Plus looks at the government's study of the Smart City Development Blueprint, latest development on integrat ...
Supplement_C_1
You don't have access right to view the details. Please login.
Supplement_C
You don't have access right to view the details. Please login.
Supplement_C
You don't have access right to view the details. Please login.
August 2014 issue media alert
1 A Plus media alert Dear editors and reporters: U.S. expects joint audit inspections with China soon The August issue of A Plus is out now, featuring an interview with chairman of the Public Company ...
form-sdi-r
Form SDI-R (April 2023) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form ...
ma0122-en
1 A Plus media alert Dear editors and reporters: Hong Kong hears Lion City's roar The January issue of APlus studies the city's challenges from Singapore as a global financial centre, how CPAs ...
pr-1205-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...
20130411_module_a_part1
You don't have access right to view the details. Please login.