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JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

Release Date: 2005-11-25

File Type: pdf | Size: 1 MB

JudgesReport2004

1 Award Winners Significant Improvement Award Hang Seng Index Category Johnson Electric Holdings Limited PCCW Limited Non-Hang Seng Index Category Hong Kong Exchanges and Clearing Limited Hang Seng In ...

Release Date: 2004-11-29

File Type: pdf | Size: 945 KB

fco21

STANDARD SETTING MARCH 2022 Financial reporting considerations for closing out 20211 CONTENTS Foreword 2 Introduction 3 Section I – New and revised HKFRSs mandatorily effective from 4 1 January 2021 S ...

File Type: pdf | Size: 2 MB

EDofSection290and291

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT O ...

Release Date: 2007-01-05

File Type: pdf | Size: 757 KB

update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

Microsoft Word - Application Form _HK_ - 2019#0;

Microsoft Word - Application Form _HK_ - 2019 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professiona ...

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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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 126 KB

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 ...

Release Date: 2017-12-13

File Type: pdf | Size: 227 KB

techwatch122

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Release Date: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch122

Release Date: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch118

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 Financ ...

Release Date: 2012-08-10

File Type: pdf | Size: 305 KB

techwatch118

Release Date: 2012-08-10

File Type: pdf | Size: 305 KB

pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

Release Date: 2012-06-13

File Type: pdf | Size: 113 KB

pr-20111216-e

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 16 December 2011) — The Hong Kong Institute of Certified Public ...

Release Date: 2011-12-16

File Type: pdf | Size: 116 KB

pr20111025-e

1 Dear Assignment/News/Business Editor Hong Kong Institute of CPAs signs recognition Agreement with its American counterpart Agreement gives Hong Kong's accounting qualification recognition in the ...

Release Date: 2011-10-21

File Type: pdf | Size: 113 KB

pr-20101217e

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 17 December 2010) — The Hong Kong Institute of Certified Public ...

Release Date: 2010-12-17

File Type: pdf | Size: 116 KB

ed-pn1013

ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...

Release Date: 2003-06-06

File Type: pdf | Size: 45 KB

ed-pn1013

Release Date: 2003-06-06

File Type: pdf | Size: 45 KB

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 173 KB

ifrs8ps

Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...

File Type: pdf | Size: 132 KB

ps_disclosure

Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...

File Type: pdf | Size: 243 KB

edug_19

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 187 KB

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

File Type: pdf | Size: 332 KB

preface

Preface to Hong Kong Financial Reporting Standards Preface Revised February 2023March 2024 PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Copyright 2 PREFACE (2024) COPYRIGHT Copyright 2024 Hong ...

Release Date: 2019-03-25

File Type: pdf | Size: 919 KB

27

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2016-12-23

File Type: pdf | Size: 322 KB

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 ...

File Type: pdf | Size: 4 MB

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 ...

File Type: pdf | Size: 4 MB

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 ...

File Type: pdf | Size: 4 MB

update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

s100602s

Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Ac ...

Release Date: 2010-05-13

File Type: pdf | Size: 184 KB

Update 272

1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...

File Type: pdf | Size: 1 MB

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

File Type: pdf | Size: 3 MB

hkas20

Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...

Release Date: 2019-03-25

File Type: pdf | Size: 332 KB

MPS_B_PartII

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Release Date: 2019-01-10

File Type: pdf | Size: 5 MB

MPS_B_PartII

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 purposes and s ...

Release Date: 2019-01-10

File Type: pdf | Size: 5 MB

MPS_B_PartII

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Release Date: 2018-10-23

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RIFEC_ORO_liaison_meeting2017_notes

1 Meeting between the Official Receiver and representatives of the HKICPA's Restructuring and Insolvency Faculty Executive Committee Date : 24 July 2017 (Monday) Time : 10:30 a.m. Venue : 10/F Mee ...

Release Date: 2018-06-21

File Type: pdf | Size: 112 KB

CCH_ChristmasSales_171211

Christmas Sales of CCH’s Accounting Books for HKICPA members Exclusive Discount to HKICPA members is valid until 31 Dec. 2017 only PAYMENT OPTIONS YES ! I enclose a cheque for HK YES ! Please invoic ...

Release Date: 2017-12-05

File Type: pdf | Size: 2 MB

MPS_D_PartII

Release Date: 2017-11-07

File Type: pdf | Size: 903 KB

ETS_Module C

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 ...

Release Date: 2017-05-09

File Type: pdf | Size: 965 KB

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

Release Date: 2017-02-17

File Type: pdf | Size: 1 MB

D-10-0471H_decision

Proceedings No.: D-10-0471H 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 Th ...

Release Date: 2012-03-29

File Type: pdf | Size: 420 KB

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 ...

Release Date: 2011-05-20

File Type: pdf | Size: 477 KB

tts-oct-dec

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

Release Date: 2010-09-01

File Type: pdf | Size: 601 KB

100618_1

DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...

Release Date: 2010-07-08

File Type: pdf | Size: 247 KB

100618

Release Date: 2010-07-08

File Type: pdf | Size: 247 KB

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

Release Date: 2006-10-19

File Type: pdf | Size: 135 KB

ConvergenceI2C

-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...

Release Date: 2004-06-15

File Type: pdf | Size: 167 KB

ED_Preface_I2C

page 1 Exposure Draft (ED) of a Proposed Preface to Hong Kong Financial Reporting Standards and Accounting Guidelines Comments to be received by 15 July 2003 Issued by the Financial Accounting Standar ...

Release Date: 2003-04-11

File Type: pdf | Size: 71 KB

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 ...

File Type: pdf | Size: 240 KB

(3)WK-D_Jun2012-WS2-REV

(3)WK-D_Jun2012-WS2-REV Student Notes Module D (Jun 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentation Gr ...

File Type: pdf | Size: 126 KB

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 ...

File Type: pdf | Size: 855 KB

MPS_D_PartII

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File Type: pdf | Size: 899 KB

ETS_Module C

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File Type: pdf | Size: 942 KB

645th_20 April 2023

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File Type: pdf | Size: 203 KB

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

Release Date: 2019-03-25

File Type: pdf | Size: 946 KB

hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

Release Date: 2019-03-25

File Type: pdf | Size: 926 KB

hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

File Type: pdf | Size: 926 KB

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

File Type: pdf

1336_PD_SpecialistProgTaxation2019_A4#0;

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update189

Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...

Release Date: 2019-03-25

File Type: pdf | Size: 977 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

Module_A_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 A Financial Reporting 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 ...

Release Date: 2018-08-23

File Type: pdf | Size: 381 KB

Module_A_Supplement_20182

Release Date: 2018-08-23

File Type: pdf | Size: 381 KB

MPS_Module C_Part 1_Delete P

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Release Date: 2015-10-28

File Type: pdf | Size: 756 KB

20141118_ETS_A_S4

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Release Date: 2014-11-25

File Type: pdf | Size: 1020 KB

MPS_Module C_Part 1_Delete P2 & 87

MPS_Module C_Part 1_Delete P2 & 87 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda •Ide ...

File Type: pdf | Size: 756 KB

1278F_Reasons for decision_Redacted

. 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 ...

File Type: pdf | Size: 807 KB

173 10-0448H edited

File Type: pdf | Size: 577 KB

20241028_Cross-strait Conference_Photo 2

Cross-straits, Hong Kong and Macau Accounting Profession Conference 2024: Embrace the new mission: Leading to a sustainable future

Cross-straits, Hong Kong and Macau Accounting Profession Conference 2024: Embrace the new mission: Leading to a sustainable future The "Cross-straits, Hong Kong and Macau Accounting Profession Co ...

Release Date: 2024-10-28

Speakers profile

Welcome speech QP - Pathway to Success Ms Loretta Fong President HKICPA Ms Fong is the President of the Institute and the Entrepreneurial Group Leader of the Assurance Division of PwC Hong Kong. She h ...

Release Date: 2022-03-16

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techwatch122

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Module D (revised index and tables)

update086

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Update 272

Quality assurance department report 2018

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MPS_B_PartII

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RIFEC_ORO_liaison_meeting2017_notes

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Module C (Dec 11)_Answer

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CPAs for NGOs workshop (21July2017)_FINAL

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645th_20 April 2023

update046

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hksir200

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4#0;

update189

448H_DC Order_ 11 Sep_edited 1

Module_A_Supplement_20182

Module_A_Supplement_20182

MPS_Module C_Part 1_Delete P

20141118_ETS_A_S4

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1278F_Reasons for decision_Redacted

173 10-0448H edited

Cross-straits, Hong Kong and Macau Accounting Profession Conference 2024: Embrace the new mission: Leading to a sustainable future

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