ETS_Module_A
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DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
Exam Technique Seminar_Module A
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AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
edbc_cfup
Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...
20141022_MPS_C_S2
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Module B 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 ...
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 ...
20130422_module_b_part2
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B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
audit_implications
By e-mail 23 June 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...
hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
ssap21
SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
31_Oct_2013_Module_C(part2)
31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...
CPA for NGO workshop (29 Sept 2017)_FINAL
CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...
CL6s
24 August 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, Invi ...
Reasons for Decision_Ip, Chang & Wong__0758C
Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...
Decision 1196C 1235C14Nov2019edited
Decision 1196C 1235C14Nov2019edited A Complaint made under Section 34(IA) Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17-1235C IN THE MATTER OF Disciplinary Committee: M ...
30022
Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...
300022
Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...
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. ...
update049
Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
dp1_goodwill
IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...
hksre2410
Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update222
Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
update140
Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
update040
Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...
MPS_D_PartII
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MPS_D_PartII
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 ...
MPS_B_PartI
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MPS_B_PartI
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 ...
MPS_B_PartI
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paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
ETS_Module D
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 ...
ETS_Module D
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 ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
ed201508
Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...
AMLbulletin2415
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
Module_Bfinalized_18_Oct_2013
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ed_forests
INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...
lpa
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 J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...