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74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

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memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

Release Date: 2004-12-09

File Type: pdf | Size: 312 KB

memorandum_20041209

Release Date: 2004-12-09

File Type: pdf | Size: 312 KB

cos22

MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...

File Type: pdf | Size: 3 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between March and May 2019. If you are interested in sharp ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Singing Technique Class

Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...

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Singing Technique Class

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Singing Technique Class

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Singing Technique Class

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Singing Technique Class

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operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

Release Date: 2013-05-21

File Type: pdf | Size: 480 KB

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

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update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

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pn85021ar

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20pn850r21

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20pn850r21

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pn85021ar

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212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

File Type: pdf | Size: 7 MB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

Release Date: 2017-11-23

File Type: pdf | Size: 564 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

Release Date: 2015-09-30

File Type: pdf | Size: 9 MB

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...

File Type: pdf | Size: 556 KB

Capstone_version 1_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 1 Capstone (Pilot Examination Paper – Version 1) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

File Type: pdf | Size: 5 MB

Best written report - 2020

File Type: pdf | Size: 556 KB

Best written report - 2020

File Type: pdf | Size: 556 KB

pn850f

23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...

File Type: pdf | Size: 1 MB

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

Release Date: 2018-04-18

File Type: pdf | Size: 1 MB

bc_s1

Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

File Type: pdf | Size: 228 KB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

update039

Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 965 KB

update033

Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

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74022

memorandum

memorandum_20041209

cos22

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Singing Technique Class

Singing Technique Class

Singing Technique Class

Singing Technique Class

Singing Technique Class

Singing Technique Class

Singing Technique Class

Singing Technique Class

operations-report2010-2012

pn85021

update266

pn85021ar

20pn850r21

20pn850r21

pn85021ar

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

update265

i2cpn74021

JudgesReport_2017_final

Reference_2015_Full_Report_Eng_1

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

Reference_2015_Full_Report_Eng

Best written report - 2020

Capstone_version 1_PP_upload

Best written report - 2020

Best written report - 2020

pn850f

ed_wp

bc_s1

ed_renewe

update039

update033