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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 ...

File Type: pdf | Size: 848 KB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

050208

BY EMAIL & BY HAND Our Ref: C/EPL 7 February 2005 Mr. Peter Au-Yang, Executive Director of Corporate Finance, Corporate Finance Division, The Securities and Futures Commission, 8/F Chater House, 8 ...

Release Date: 2005-02-08

File Type: pdf | Size: 177 KB

080604

BY EMAIL & BY HAND Our Ref: C/EPL 8 June 2004 Mr. Richard Williams, Head of Listing, Hong Kong Exchanges and Clearing Limited, 11th Floor, One International Finance Centre, 1 Harbour View Street, ...

Release Date: 2004-06-09

File Type: pdf | Size: 217 KB

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

Release Date: 2011-11-21

File Type: pdf | Size: 1 MB

judgesreport2010

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

Release Date: 2010-11-29

File Type: pdf | Size: 919 KB

judges-report

Release Date: 2010-11-29

File Type: pdf | Size: 919 KB

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 ...

Release Date: 2006-10-27

File Type: pdf | Size: 395 KB

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

Release Date: 2006-07-26

File Type: pdf | Size: 859 KB

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

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

LPMA_6thEdition

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File Type: pdf | Size: 18 MB

update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

File Type: pdf | Size: 29 MB

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Release Date: 2013-12-06

File Type: pdf | Size: 1 MB

Module D 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 971 KB

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

File Type: pdf | Size: 9 MB

Fin_Mgt_E

Home Affairs Department Independent Commission Against CorruptionA Guide on Clean and Effective Financial Management Contents Introduction 1 Annual Budget 3 Maintenance of Accounts and Records 7 Contr ...

Release Date: 2007-06-21

File Type: pdf | Size: 2 MB

HKBN Handbill 20240930 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

File Type: pdf | Size: 1 MB

HKBN Handbill 20241130 ENG

File Type: pdf | Size: 1 MB

tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

File Type: pdf | Size: 48 MB

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. ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

Release Date: 2005-07-09

File Type: pdf | Size: 486 KB

ed-isa701_800

Release Date: 2005-07-09

File Type: pdf | Size: 486 KB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Release Date: 2013-09-02

File Type: pdf | Size: 894 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

ed-hksa700_and_ISA705_and_706

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

Release Date: 2005-05-09

File Type: pdf | Size: 371 KB

ed-hksa700_and_ISA705_and_706

Release Date: 2005-05-09

File Type: pdf | Size: 371 KB

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74022

prelimannouncements

prelimannouncements

050208

080604

judges-report-2011

judgesreport2010

judges-report

sas600

tb16

update265

i2cpn74021

Module D_MPS_Part 2

Module D_MPS_Part 2

LPMA_6thEdition

update 273

BAFS_notes

Module D 6th Edition Flash Card

Written Reports

Fin_Mgt_E

HKBN Handbill 20240930 ENG

HKBN Handbill 20241130 ENG

tk273

update086

ed-isa701_800

ed-isa701_800

Module D Taxation Flashcards Fourth Edition

Module 14_LP

ed-hksa700_and_ISA705_and_706

ed-hksa700_and_ISA705_and_706