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pr-20160627-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一六年六月二十七日）香港會計師公轄下一紀律委員於二零一六年六月二十日對胡潔敏女士(會員編號：會員編號： A1795917959179591795917959) 作出譴責，並命令她須繳付罰款五千港元予公會及支付紀律程序的費用共二萬八千二百一十一港元。胡女士從自動櫃員機拿取屬於別人的現金，因而在裁判法院被判犯下盜 ...

Release Date: 2016-06-27

File Type: pdf | Size: 166 KB

pr20151215-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師出紀律處分（香港，二零一五年十二月十五日）香港會計師公會轄下一紀律委員會於二零一五年十二月四日因潘明培先生(會員編號：A10636) 違反公會的專業準則而命令將他的名字由二零一六年一月十八日起從專業會計師註冊紀錄冊中除名，為期一年。此外，潘先生須繳付罰款港幣一萬元及紀律程序費用港幣二萬一千九百四十七元。潘先生是《證券及期貨條例》下的持牌 ...

Release Date: 2015-12-15

File Type: pdf | Size: 253 KB

pr-0417tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一間會計師事務所及兩名會計師作出紀律處分（香港，二零一五年四月十七日）香港會計師公會轄下一紀律委員會於二零一五年四月十日就安永會計師事務所(「安永」) (事務所編號：0422) 、郭智達先生(會員編號：F00769)及黃日輝先生(會員編號：A04118)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對三名答辯人作出譴責。委員會並命令安 ...

Release Date: 2015-04-17

File Type: pdf | Size: 205 KB

pr-0320-lau-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一五年三月二十日）香港會計師公會轄下一紀律委員會於二零一五年三月十日就劉偉銳先生(會員編號：A35961)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對劉先生作出譴責，並命令他須繳付罰款一萬港元予公會。此外，劉先生須支付紀律程序的費用六萬四千二百六十五港元。公會收到資料，指劉先生曾數次在公開場合中冒 ...

Release Date: 2015-03-19

File Type: pdf | Size: 224 KB

pr-1127-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年十一月二十七日）香港會計師公會轄下一紀律委員會於二零一四年十月三十日命令將周莉珊女士(會員編號：A14671)的名字從專業會計師註冊紀錄冊中除名，由二零一四年十二月十一日起生效，為期二十四個月。此外，周女士須支付紀律程序的費用二萬零三百五十二港元。周女士曾為一間香港上市公司的會計經理。周女士未有就其僱主的非 ...

Release Date: 2014-11-27

File Type: pdf | Size: 290 KB

HKICPA enrolment form

20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...

Release Date: 2014-10-22

File Type: pdf | Size: 469 KB

pr-0826-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年九月五日）香港會計師公會轄下一紀律委員會於二零一四年八月二十六日命令將鄭文傑先生(會員編號：A36502)的名字由二零一四年十月六日起從專業會計師註冊紀錄冊中除名，為期六個月。此外，鄭先生須支付紀律程序的費用一萬四千九百六十五港元。鄭先生於2013年11月被裁判法院裁定一項企圖猥褻侵犯及一項猥褻侵犯的罪名 ...

Release Date: 2014-09-05

File Type: pdf | Size: 181 KB

pr-kung-0729-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年七月二十九日）香港會計師公會轄下一紀律委員會於二零一四年七月二十一日就龔炳祥先生(會員編號：A18085)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對龔先生作出譴責，並命令他須繳付罰款三萬港元予公會。此外，龔先生須支付紀律程序的費用共二萬五千八百三十四港元。在2012年4月，龔先生因非法賣空 ...

Release Date: 2014-07-29

File Type: pdf | Size: 188 KB

pr-0411-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對兩名執業會計師作出紀律處分（香港，二零一四年四月十一日）香港會計師公會轄下一紀律委員會於二零一四年三月二十四日就馮永源先生(會員編號：F03196)及彭浩才先生(會員編號： F03836)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，命令於二零一四年五月三日起取消他們的執業證書，以及於十二個月內不向他們發出執業證書。委員會並命令他們每 ...

Release Date: 2014-04-11

File Type: pdf | Size: 193 KB

pr-1224-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對執業會計師及一間會計師事務所作出紀律裁決（香港，二零一三年十二月二十四日）香港會計師公會轄下一紀律委員會今天就安永會計師事務所、嚴嘉洵及胡定旭就有關參與審核一集團公司的財務報表事宜作出裁決。紀律委員會對每一位答辯人的裁決如下：紀律委員會裁定安永沒有或忽略遵守、維持或以其他方式應用公會的專業準則Statement 1.203 "Prof ...

Release Date: 2013-12-24

File Type: pdf | Size: 205 KB

pr-1029-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律懲處（香港，二零一三年十二月五日）香港會計師公會轄下一紀律委員會於二零一三年十月二十九日就張家強先生(會員編號：A06325)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對張先生作出譴責，並命令他須繳付罰款四萬港元予公會。此外，張先生亦須支付紀律程序的費用三萬九千七百五十港元。張先生為張家強會計師事務所的獨資經 ...

Release Date: 2013-12-04

File Type: pdf | Size: 188 KB

pr-0510tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對兩名會計師作出紀律懲處（香港，二零一三年五月十日）香港會計師公會轄下一紀律委員會於二零一三年五月八日就梁耀忠先生(會員編號：A28602)及李家俊先生(會員編號：A25430)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對梁先生及李先生作出譴責，並命令他們支付紀律程序的費用共二萬二千九百港元。梁先生及李先生為公會的非執業會員。公會早 ...

Release Date: 2013-05-09

File Type: pdf | Size: 185 KB

Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...

File Type: pdf | Size: 964 KB

Janet_2 SSG Analysing Financial 2015 (L2)_1

Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...

File Type: pdf | Size: 964 KB

EXCEL enrolment form (Spring)

EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...

File Type: pdf | Size: 486 KB

HKICPA enrolment form (Jul 2015 - Jun 2016)

HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...

File Type: pdf | Size: 553 KB

HKICPA enrolment form (Sep 2016-Sep 2017)

HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...

File Type: pdf | Size: 300 KB

Press release_Chau (Chi)_final

Press release_Chau (Chi)_final 1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年十一月二十七日）香港會計師公會轄下一紀律委員會於二零一四年十月三十日命令將周莉珊女士(會員編號：A14671)的名字從專業會計師註冊紀錄冊中除名，由二零一四年十二月十一日起生效，為期二十四個月。此外，周女士須支付紀律程序的費用二萬零三百五十二港元 ...

File Type: pdf | Size: 290 KB

EQS 2020 - Explanatory Notes

1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...

File Type: pdf | Size: 370 KB

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

Release Date: 2006-01-04

File Type: pdf | Size: 286 KB

Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

Release Date: 2005-08-29

File Type: pdf | Size: 210 KB

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

Release Date: 2005-08-03

File Type: pdf | Size: 91 KB

IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

Release Date: 2005-07-18

File Type: pdf | Size: 223 KB

IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

Release Date: 2005-07-18

File Type: pdf | Size: 224 KB

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

Release Date: 2005-06-07

File Type: pdf | Size: 296 KB

scrutineer

Release Date: 2005-06-07

File Type: pdf | Size: 296 KB

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

Release Date: 2005-04-29

File Type: pdf | Size: 67 KB

Bankruptcy2004_sign

1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...

Release Date: 2005-04-04

File Type: pdf | Size: 99 KB

Bankruptcy2004

-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...

Release Date: 2004-12-16

File Type: pdf | Size: 156 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19091001 Language Cantonese / Mandarin Event name Delegation to Foshan 香港與內地中小型會計師事務所粵港澳大灣區交流活動－佛山訪問團 CPD hours 4.5 Contact Ms. Sharon Ngai at sha ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

File Type: pdf

techwatch67

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 ...

Release Date: 2008-05-08

File Type: pdf | Size: 316 KB

User guide - application for registration as an AE

January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Employer) User Guide Page 1 of 19 Application for Registration as an Authori ...

File Type: pdf | Size: 1 MB

eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

Release Date: 2018-04-25

File Type: pdf | Size: 341 KB

order-1212c

Proceedings No.: D-12-0693C 1 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 C ...

Release Date: 2016-02-29

File Type: pdf | Size: 79 KB

Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

Release Date: 2014-11-17

File Type: pdf | Size: 523 KB

F090508-HKICPA-Pre

Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...

File Type: ppt | Size: 446 KB

newbooks-may

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...

Release Date: 2011-05-06

File Type: pdf | Size: 414 KB

CPAs for NGOs workshop (1 December)_Final

CPAs for NGOs workshop (1 December)_Final Presented by : Vincent Lai – Sole Proprietor, Vincent W.M. Lai & Co., Arthur Chan – Partner, PricewaterhouseCoopers Date: 1 December 2017 “CPA for NGO” so ...

File Type: pdf | Size: 1 MB

DIPN10

1 14 June 2005 By fax (2877 1082) and by post Our Ref.: C/TXG, M35392 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai ...

Release Date: 2005-08-02

File Type: pdf | Size: 119 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

TF event (09 07 19) flyer_190520_190520171808

Important Points to Note on Country-by-Country Reporting Programme Code: SCPD19070901 About the topic Hong Kong has implemented Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project on Tr ...

File Type: pdf

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

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

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HKICPA enrolment form

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Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2)_1

EXCEL enrolment form (Spring)

HKICPA enrolment form (Jul 2015 - Jun 2016)

HKICPA enrolment form (Sep 2016-Sep 2017)

Press release_Chau (Chi)_final

EQS 2020 - Explanatory Notes

ProspectusRegime060104

Submission_on_DTA_250805

DIPN38_and_DIPN42

IFAC_ED_networkfirm

IFAC_ED_Section290

scrutineer

scrutineer

LDS

Bankruptcy2004_sign

Bankruptcy2004

Event Detail - MyCPA

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

techwatch67

User guide - application for registration as an AE

eqs

order-1212c

Janet Kwan_2014

F090508-HKICPA-Pre

newbooks-may

CPAs for NGOs workshop (1 December)_Final

DIPN10

invitation_to_comment_isa230

invitation_to_comment_isa230

TF event (09 07 19) flyer_190520_190520171808

S0202ndrunnerup

Tesla Offer til Dec 2024