FRSCMS-Sep
Page 1 of 2 Financial Reporting Standards Committee Meeting summary – September 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 September 2008. Members of the Committ ...
0508
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – May 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 May 2008. Members of the Committee present w ...
FRSCMS-May
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – May 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 May 2008. Members of the Committee present w ...
RC-AppForm200809
(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...
ialoginpwdmenu
Hong Kong Institute of Certified Public Accountants Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID /Password (International Affiliates)’ screen to re ...
Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)
Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...
Circular_golf class(Sept-Oct2010)_rv3
Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...
circular&form2011
circular&form2011 Whether you’re waiting to be “discovered”; hoping to win; or just seeking some recognition of your vocal talents, participating in the CPA karaoke contest will be a great experie ...
Mod A_ACC_STD_Dec19_Jun20_final
1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...
Disciplinary actions arising from practice review complaints
1 Issue 27 (November 2018) Dear practising members, Disciplinary actions arising from practice review complaints Twelve years have passed since the Institute launched its revised practice review progr ...
Instructions for Completion and Submission
1 PIE Auditor Levy 2022 Instructions for completion and submission of the ‘2022 PIE Auditor Levy’ Excel Spreadsheet (“Spreadsheet”) and payment of the levy 1. Completing the ‘Cover sheet’ tab of the S ...
tra
This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...
Precautionary measures and special arrangements for the AGMdocx
You don't have access right to view the details. Please login.
Level 2 Rules
The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...
Letter from the Chief Executive Registrar
You don't have access right to view the details. Please login.
PTI TC v2
www.the-pti.com customer@the-pti.com Page 1 of 2 About PTI A premiere training, consulting co. & Authorised Sole Distributor of Simplilearn (1 of the major online tech training cos globally) for ...
summary_sheet
* #( #( )!- )!- &! ),, )!- )!- &! )!- ( &! 9 )!" 9 9 :! ) &! @AA@ &! )!- )!- * * * 9 9 9 )!- 9 )!- &! )!- '&!)!%&), 9 )!- )!- 9 )!- 9 )!- 9 )!- * )!- E)&! ...
Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
ab3
AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...
PAAO
PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...
i2c_ab3
Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...
IASB-ED05
Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...
pf1213q1_1
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
Meeting summaries
Meeting summaries DP/2017/1 Disclosure Initiative—Principles of Disclosure
Meeting summaries
Meeting summaries DP/2017/1 Disclosure Initiative—Principles of Disclosure
27-floor-plan
Rooms 5 – 9 can be combined Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center cation 27th Floor, to form an auditorium. cente f ter Wu Chung H ...
BMIG1001
Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 5 January (Tue) 9:00 – 11:00 p.m. (2 courts) 20* Shek Tong Tsui Sports Centre 12 January (Tue) 19 J ...
pamphlet
()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...
29 Agenda
MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 29 May 2019 Time: 2:00 pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...
Floor_Plan_2019Apr
Rooms 5 – 9 can be combined to form an auditorium. Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center 27th Floor, Wu Chung House, 213 Queen’s R ...
2020
Local pronouncements Item Date of Issue Title -3 17 December Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations 2020-2 22 October 2020 Hong Kong Interpretation 5 (2020 ...
hksa520cfd
2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
Module B Jun 18Answer
You don't have access right to view the details. Please login.
Best_Written_Report_1
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
Best_Written_Report
Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...
wkshop4
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
2014_Membership_Survey
2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...
wk20150910
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
Comvita_Sept 2013
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
Comvita_May 2013
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
module-enrol-form-2011
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...
dii-2010-11
Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...
pe-tts-workshop-tue
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
Module A (Jun 16)_Question
Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Dec 12)_Answer
Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...
Module D (Dec 12)_Answer
Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...
Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
04ms
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 April 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...
FE (Dec 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Question
You don't have access right to view the details. Please login.
FE (Jun 15) Paper I_Question
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Question_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Question_2
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 18) Paper II_Question
You don't have access right to view the details. Please login.
FE (Jun 15) Paper I_Question_v2
You don't have access right to view the details. Please login.
Module B (Jun 18)_Answer
Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...
Seminars (Archives)
You don't have access right to view the details. Please login.
HKICPA Internship Scheme
香港會計師公會跨境實習計劃 HKICPA Internship Scheme 計劃背景 香港在粵港澳大灣區發展中扮演舉足輕重的角色,大灣區內城市為香港會計師公會會員帶來龐大的業務拓展和事業發展機會。為讓會員抓緊機遇,公會成立了粵港澳大灣區委員會,並積極推出大灣區策略和計劃。 公會的策略之一,是推行跨境實習計劃,旨在為未來優秀的會計人才提供在香港及大灣區各城市發展及工作的機會。 這項跨境實習計劃會先 ...
update075
Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...
Module B Jun 18Question
You don't have access right to view the details. Please login.
ms0910
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 October 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ...
TeachersExpress_Oct2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...
ITConference2018
Page 1 of 5 About the conference Artificial intelligence, automation, cloud accounting, making tax digital, all are transforming the accountancy and advisory profession, and by extension, create huge ...
TechWatch 191
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
HKICPA_Order Form_Oct2017
訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...
FCP flyer_published_1
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
FCP flyer_published
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
201612 - HKICPA Order Form
訂貨表格/Order Form 2016年12月1日開始生效/Effective from 1 Dec 2016 公司/Company: HKIPCA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...
ITIG161015_MAS
Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...
ITIG161015
Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...
ITIG161015
Page 1 of 5 About the conference The power of Big Data has been much talked about in recent years. Many organizations are starting to reap the benefits from predictive analytics and leveraging the exp ...
976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
sub_d1
Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...
sub_d1
Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...
Dora Lee_on 29 Dec 2015_Level 2_R2
Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...
Dora Lee_on 23 Dec 2015_Level 1 and 2
Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...
20150415_SharingForum_MB
You don't have access right to view the details. Please login.
tuewk01
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
14
中国注册会计师协会非执业会员登记办法第一章总则第一条为做好中国注册会计师协会非执业会员(以下简称非执业会员)管理工作,加强对非执业会员的服务和监督,根据《中国注册会计师协会章程》,制定本办法。第二条中国注册会计师协会(以下简称中注协)负责非执业会员管理相关制度的制定,指导各省、自治区、直辖市注册会计师协会及深圳市注册会计师协会(以下简称地方注协)的非执业会员管理工作;地方注协负责本地区非执业会员的 ...
tts1304tuewk
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
Module D WS2 Student Notes
Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...
tony-yuen-order
1 Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN An Investigation Committee of the Hong Kong In ...
interpretation12
Interpretation 12 (June 2001) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 12 Business combinations -Sub ...
2001-02-06
Hong Kong Society of Accountants (HKSA) and Information Systems Audit and Control Association (ISACA) BY FAX AND BY POST (2877 8024) Our Ref.: C/COG, M0909 6 February 2001 Mr. Raymond Lam, Clerk to Le ...
2001-02-06
Hong Kong Society of Accountants (HKSA) and Information Systems Audit and Control Association (ISACA) BY FAX AND BY POST (2877 8024) Our Ref.: C/COG, M0909 6 February 2001 Mr. Raymond Lam, Clerk to Le ...
Module B (Jun 13)_Answer
Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...
Module D (Dec 12)_Question
Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module B (Dec10)_Question_1
Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module B (Dec10)_Question
Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
PDCT & PDHKT flyer & HK Application
PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...
Module D (Dec 15)_Question
Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
Module C (Jun 16)_Question
Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Comvita HK Order From (Nov2014)
Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...
FE (Dec 2014)_Panelists Report_Paper I_Final
You don't have access right to view the details. Please login.
FE (Dec 2014)_Panelists' Report_Paper I_Final
You don't have access right to view the details. Please login.
FE (Dec 2014)_Panelists' Report_Paper I_Final (Revised)
You don't have access right to view the details. Please login.
FE (Jun 2015)_Paper II_Panelists Report_Final
You don't have access right to view the details. Please login.
sub_sfa
Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
sub_1709
Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 27 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...
FE (Jun 2015)_Paper II_Panelists Report_Final_20151007
You don't have access right to view the details. Please login.
FE (Dec 2014)_Panelists Report_Paper I_Final (Revised)
You don't have access right to view the details. Please login.
FE (Dec 2014)_Panelists Report_Paper II_Final
You don't have access right to view the details. Please login.
Panelists Report_Module B (Dec 15)_Final
You don't have access right to view the details. Please login.
Panelists_Report_Mod_D_(Dec_17)_Final
You don't have access right to view the details. Please login.
Panelists Report_Module A (Dec 15)_Final
You don't have access right to view the details. Please login.
Panelists_Report_Module_B_(Jun_15)_Final
You don't have access right to view the details. Please login.
Module B (Jun 18)_Question
Module B (Jun 18)_Question Module B (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
AGM-48th_201210
You don't have access right to view the details. Please login.
IC22Q_DC order_29 Aug 2019_Redacted
. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...
aupr
1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
Exam Technique Seminar_Module D
Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...
Module A Workshop 1
Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...
IASB-ED05-ig
Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...
Exam Technique Seminar_Module D
You don't have access right to view the details. Please login.
exam_answerold
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...
cef-fr-exam
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...
SMLR
14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...
Module 8 – Principles of Auditing
This module provides students with an understanding of the regulatory, legal and reporting framework of auditing in Hong Kong and an understanding of the basic principles of auditing. Syllabus area We ...
Comment Letters
Comment Letters ED/2017/5 Accounting Policies and Accounting Estimates and ED 2017/6 Definition of Material
Comment Letters
Comment Letters ED/2017/5 Accounting Policies and Accounting Estimates and ED 2017/6 Definition of Material
Web_viking_2013
Viking Travel Solutions Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 5% off cruise 5% off on Snow Hotel only The offer is ...
viking
Viking Travel Solutions Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 5% off cruise 5% off on Snow Hotel only The offer is ...
Comment Letters
Comment Letters IASB Exposure Draft on Management Commentary
Comment Letters
Comment Letters IASB Exposure Draft on Management Commentary
agenda0221
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 3 February 2021 Time: 2:30pm – 5:30pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agend ...
Student Registration
If I were removed from the QP student register due to the 10year 5year time bar rulewould I apply fo QP students removed from the student register due to the 10-year/ 5-year time bar rule could retain ...
agenda_0507
Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 07 May 2020 Time: 2:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Ti ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
ETS_Module D_final
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 pur ...
ETS_Module D_final
You don't have access right to view the details. Please login.
2016chi
準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿,邀請公眾發表意見。我們對徵求意見稿的分析,顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外,財政部現正進行金融工具、租賃和保險合同的準則修訂工作,以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...
ETS_Module D_final
You don't have access right to view the details. Please login.
Financial Ratio Analysis and Budget Preparation 2021 Level 2
Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...
update048
Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...
hksa45015
Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010, August 2015, January 2016, June 2017, January 2019, December 20 ...
ed_20176
IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...
2014 SSG_briefing session
1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2014-2015 Briefing session 賽前簡介會21 October 2014 2 Agenda 議程Objectives and background 目的與背景 ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
FE (Dec 15) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Dec 15) Paper II_Answer_1
You don't have access right to view the details. Please login.
AGM Booklet
You don't have access right to view the details. Please login.
AGM Booklet
You don't have access right to view the details. Please login.