CPA_Source_App_Form
CPA FirmDirectory /CPA Source Application Form Member Services Department Hong Kong Institute of CPAs 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Fax no: 2865 6603 /2865 6776 Enquiries ...
Volvo_eDM (1408114)
Volvo_eDM (1408114) All-New XC60 T5 Power without Footprint XC60 T5 Sports SUV HK449,800 FREE first-year license fee (original HK469,800) Enjoy Volvo’s exclusive offers FOR MEMBERS of hkicpa!! XC90 T5 ...
Nina Hotel TWW _CNY Pudding_CPA
圖片只供參考I 優惠受條款及細則約束I 如有任何爭議,酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點:荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上,可獲免費送貨(只限同一送貨地址) 花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕(900克) HK268 HK198 五香臘味芋頭糕(900克) HK268 HK198 椰汁金糖年糕(900克) HK ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
1796_Compliance_AnnualReport2021_211115
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Module A _Dec 16_Question
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JHC ppt
Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...
Module D _Jun14_Question
Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...
Module A 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 ...
FE (Dec 16) Paper II_Answer
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Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug
Package price: • Garden View Room: HK 1,580 net per room, per night (single occupancy) • Harbour View Room: HK 2,080 net per room, per night (single occupancy) * Supplement charge HK 300 net per perso ...
annual_report_2019_eng
ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...
asianforum
IFRS 17 Insurance Contracts Insurance Contracts Insurance Contracts : Perspective from Hong Kong's accounting standard Perspective from Hong Kong's accounting standard Perspective from Hong Ko ...
s110218s
Risk Management and Internal Control for Listed Companies in China Programme Code: S110218S The China Insurance Regulatory Commission and other Chinese regulatory organisations have published a series ...
s110309s
Taxation Exposure for HK Permanent Establishments Programme Code: S110309S Since the revised legislation on exchange of information became effective March 2010, Hong Kong has been expanding its treaty ...
update053
Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...
key-proposals-e
1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...
Module A (Dec 12)_Questions(revised)
Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
Module A (Dec 16)_Answer
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20181210 HKTV Corporate Presentation HKICPA
28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...
Compliance Annual Report 2018
2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...
Module A (Jun 2012)_WS 1
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annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
Module A Pre-seen 20162
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 ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
tim-lui
Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...
Module D (Jun 12)_Question
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Annual_report_ENG
Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...
Exam Technique Seminar_Module A
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20150507_ETSI_A
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WS 2 Student Notes - Mod B
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iOne_iBox
www.iOne.com.sg Frequent call to HK and China ? High IDD cost ? Poor IDD reception ? Desire HK and China customers always call you in linking up with their business opportunities ? Need to stay c ...
DBIG -110810 (Abalone dinner)
DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
ed_ag520
17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...
update029
Update No. 29 (Issued May 2006) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages and replace with the new pages i, ii, iii and ...
2018 sponsorship package
IT Conference 2018 Impact of Fintech and Artificial Intelligence to the Accountancy Profession Saturday, 20 October 2018 Ritz Carlton (Ballroom), International Commerce Centre (ICC), 1 Austin Road Wes ...
Big4-IFRS2011
IFRS /iGAAP books (2011 edition) Available at discounted price Deloitte iGAAP 2011: a Guide to IFRS ---by Deloitte Touche Tohmatsu Discounted price: HK1,390 (original: HK1,635) International GAAP 2011 ...
ETS-FE
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1648_C_AnnualReport2019
1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...
annual_report_2018_eng
Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...
A_Preseen_Jun2015_v2
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 ...
A_Preseen_Jun2015
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 ...
Module A Dec 2014
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 ...
PC-Taxation (Dec 14)_Question
PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...
Module D (Dec 14)_Question
Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module B (Dec 2017)_Question
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HKICPA-PDF-giftTC_0427
* Only applicable to new BOC customers subject to terms and conditions. Perpetual Annual Fee Waiver; and One of the four superb welcome gifts*: UA Cinemas Movie Voucher (4 pcs) HK500 Free Spending Cr ...
s140801s
HKICPA seminar: Review and Outlook of Hong Kong Fund Industry Programme Code: S140801S Topics include: Overview and structure of HK fund industry Size of HK fund market Client/channel/Product type: ...
s110615s
Electronic Filing and the Future Direction of Corporate Compliance Work (re-run) Programme Code: S110615S The seminar focuses on how technology can improve the efficiency of corporate compliance work ...
s110614s
Hong Kong Transfer Pricing From a Practical Perspective Programme Code: S110614S Tax authorities all over the world are increasingly seeking to improve revenue collection, the Hong Kong Inland Revenue ...
s110517s
Bridging the Gap between Financial Reporting and Business Valuation Programme Code: S110517S Fair market valuation in HKFRS requires new knowledge base and skills for financial statements preparers, a ...
s110609s
Update of the Current Credit Risk Situation of Chinese Enterprises Programme Code: S110609S China became the 2nd largest economy in 2010 and will maintain a rapid growth rate in 2011 at just under 10% ...
s110530s
Risk Identification and Assessment Programme Code: S110530S Effective risk identification and assessment are essential for auditors and management to allocate resources for addressing high risks and/o ...
s110524s
How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...
s110516s
Maximising the Benefit of Strategic Alliances Programme Code: S110516S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...
s110324s
Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...
s110328s
Maximising the Benefit of Strategic Alliances Programme Code: S110328S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...
s110228s
Building Client Relationships in the Asian Context Programme Code: S110228S Retaining and growing client relationships is becoming increasingly important for CPA firms given the increased competitiven ...
s110124s
Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...
s110317s
Your Styles -Effective Communication Programme Code: S110317S This workshop refers to scientific research that shows participants how people communicate, think and behave differently under four behavi ...
s110221as
Environmental Behavioral Change in the Office Programme Code: S110221AS The majority of customers and executives worldwide believe that large corporations should play a broader role in society such as ...
PDI app_published
Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...
ifac-s-m-practices-forum
The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...
e-Learning & F2F (Oct_Nov 2017)
e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...
Module 14_LP
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APM
(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...
Members_January Monthly Promotion
PRICE: HK680 MEMBER’S PRICE: HK612 Teeling Single Grain Irish Whiskey Recently awarded World’s Best Grain at the World Whiskies Awards, 2014, this Irish Whiskey is made through a unique process of dis ...
CDR-W100227-1_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
Module A Pre-Workshop Materials_2
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1016-2
Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...
rif101006
Recent developments in liquidators' remuneration About the topic At this seminar, Mr. Patrick Cowley of KPMG China and Mr. James Wood of O'Melveny & Myers Hong Kong office will review the ...
d_workshop1session4_1
Taxation 4 Workshop 1 Session 4 Computation of the tax liability for an individual Mr. Johnson is a resident in Hong Kong. He was the Finance Director of Fir Limited for 15 years until 30 November 200 ...
d_workshop1session4
Taxation 4 Workshop 1 Session 4 Computation of the tax liability for an individual Mr. Johnson is a resident in Hong Kong. He was the Finance Director of Fir Limited for 15 years until 30 November 200 ...
cheung-action
Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...
Mobile Medical 2022 20th Anniversary Discount P1
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
Mobile Medical 1 on 20Dec2022
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
Module A Dec 18Question
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Module A_Preseen_20172
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ETS-FE_for presentation (for upload)
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Souvenirs for sales
Quick-dry towel with desk organizer HK48 A5 Note Book HK88 Post-it HK38 Tote Bag HK48 Webcam Cover HK15 Tablet Bag HK188 Order form 50th Anniversary Souvenir Collection For orders and enquiries, pleas ...
AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
GilmanDisney Marvel Staff Offer
GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
Disclaimer 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 pu ...
ETS_Module D
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update043
Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...
pr20161115-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
update032
Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
Module A _Jun 18_Question
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Module A _Jun 18_Question
Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...
FE _Dec 16_ Paper II_Question
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JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
Module B (Jun 17)_Answer
Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...
Module D (Dec 14)_Answer
Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module D (Jun 2018)_Answer
Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...