pr-0717-leung-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處分(香港，二零一五年七月十七日) 香港會計師公會轄下一紀律委員會於二零一五年七月十三日就梁健寧先生(會員編號:F00550) 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二零一五年八月二十四日起吊銷梁先生的執業證書，以及在二零一六年不獲公會頒發執業證書。梁先生須繳付罰款十萬港元予公會及支付公會紀律程序費用十 ...

pr-0410-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，二零一五年四月十日） 香港會計師公會轄下一紀律委員會於二零一五年三月六日命令將楊濟安先生(會員編號：F02869) 的名字由二零一五年五月一日起從專業會計師註冊紀錄冊中除名，為期六個月。此外，楊先生須支付紀律程序的費用三萬一千八百二十九元七角。楊先生於2002年獲香港會計師公會信託基金批出一筆免息貸款。根據貸款協議， ...

pr-020601-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，二零一五年二月六日） 香港會計師公會轄下一紀律委員會於二零一五年一月二十二日命令將周志雄先生(會員編號：A24218)的名字由二零一五年三月三日起從專業會計師註冊紀錄冊中除名，為期12個月，並命令他須繳付罰款三萬港元予公會。此外，周先生須支付紀律程序的費用二萬零四百九十九港元。周先生在有關期間受僱為一間會計師事務所的 ...

21-11-13_Module_B(essay)

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pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

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 ...

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

JudgesReport2007

Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...

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 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052001 Language Mandarin Event name Joint seminar with HKCEA FAASC: Impacts of Greater Bay Area development on accounting professionals 大灣區發展對財會 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19062001 Language Cantonese / Mandarin Event name Delegation to Huizhou 香港與內地中小型會計師事務所粵港澳大灣區交流活動－惠州訪問團 CPD hours 4.0 Contact Ms. Karina Yeung at 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19082901 Language Mandarin Event name Study tour to Greater Bay Area cities – Foshan, Jiangmen and Zhaoqing 粵港澳大灣區訪問團 – 佛山 ‧ 江門 ‧ 肇慶 CPD hours 6.0 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19102501 Language Cantonese / Mandarin Event name MBIG study tour to Greater Bay Area city – Guangzhou 內地業務關注組 粵港澳大灣區訪問團 – 廣州 Enrolment restrictio ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19080901 Language Cantonese Event name Sports and Recreation Night 2019 Enrolment restrictions For members only Contact Ms. Stone Tse at 2287-7065 ...

...

Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

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. ...

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

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 ...

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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 ...

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 ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

techwatch92

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. Financial Repor ...

techwatch92

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. Financial Repor ...

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

techwatch43

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

2021_Champion

1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Foundation Course A comprehensive photography foundation course has been organized for members between February and May 2019. Whether you are having a dig ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...