搜寻结果

File Type: pdf | Size: 182 KB

update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

Insolvency SD holders

At the time of my first renewal of SD Insolvency do I need to have 200 qualifying hours in the field No. The renewal requirement on continuing work experience in the field of insolvency is 800 qualify ...

发布日期: 2024-08-21

pr-kung-0729-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 July 2014) — A Disci ...

发布日期: 2014-07-29

File Type: pdf | Size: 108 KB

362

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...

发布日期: 2017-02-28

File Type: pdf | Size: 85 KB

PCCW Corporate Staff Offer_Sep 2016

发布日期: 2016-09-07

PCCW Corporate Staff Offer_Jun 2016_Chi

发布日期: 2016-06-07

File Type: pdf | Size: 303 KB

3_smartphone_120222

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3 職員查詢。The offers a ...

发布日期: 2012-02-22

PCCW Corporate Staff Offer_Jul 2016_Chi

发布日期: 2016-07-12

File Type: pdf | Size: 204 KB

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

发布日期: 2011-08-01

sas200

SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...

发布日期: 2004-11-29

File Type: pdf | Size: 115 KB

HKT Corporate Staff Offer_Dec2016_Chi

发布日期: 2016-12-01

update008

Update No. 8 (Issued November 2004) Document Reference and Title Instructions Explanations 1. VOLUME II1. II Contents of Volume IIReplace contents pages 1 & 2 with revised contents pages 1 & 2 ...

File Type: pdf | Size: 234 KB

pricelist_old

-1 -CPA Premium Collections -Order Form Date: ________________ Name: (Mr /Ms)_ Status: HKICPA Member/IA /Student/Non-member Membership No. : Premium Price (HK) Qty Amount (HK) Item Code Waterman fount ...

发布日期: 2017-08-07

File Type: pdf | Size: 125 KB

PCCW Corporate Offer_Mar-Apr 2016

企業員工優惠集MAR-APR 2016 *供應商提供之額外禮品，如有更改，恕不另行通知；以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；購買/申請時必須提供有效之員工証及員工資料；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請及只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外) ； ...

发布日期: 2016-03-16

File Type: pdf | Size: 174 KB

ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

发布日期: 2013-06-20

PCCW Corporate Staff Offer_May 2016_Chi

发布日期: 2016-05-09

PCCW Corporate Staff Offer_Jan 2017

发布日期: 2017-01-09

File Type: pdf | Size: 158 KB

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

发布日期: 2004-10-28

update042

Update No. 42 (Issued July 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 ...

File Type: pdf | Size: 181 KB

ISA200

1 By e-mail 19 September 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenu ...

发布日期: 2007-09-27

File Type: pdf | Size: 232 KB

IAS200

发布日期: 2007-09-27

File Type: pdf | Size: 231 KB

Mod A Supplement_20131

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 3 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 ...

发布日期: 2013-03-06

File Type: pdf | Size: 248 KB

lpa

发布日期: 2013-03-06

File Type: pdf | Size: 248 KB

3093hksa220

1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...

File Type: pdf | Size: 781 KB

clubpalette_201201

Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...

发布日期: 2012-02-03

File Type: pdf | Size: 29 KB

ed_ISA_250_200_500

May 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 250 (Red ...

发布日期: 2007-05-18

ed_ISA_250_200_500

发布日期: 2007-05-18

File Type: pdf | Size: 997 KB

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

Sept06

-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2006 The Auditing and Assurance Standards Committee (Committee) met on 27 September 2006. Members present at the meeting were ...

发布日期: 2006-11-05

File Type: pdf | Size: 131 KB

update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

File Type: pdf | Size: 217 KB

update 296

i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...

File Type: pdf | Size: 310 KB

update 289oo

File Type: pdf | Size: 218 KB

update 289o

File Type: pdf | Size: 218 KB

359

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2016-10-04

File Type: pdf | Size: 94 KB

20160224-en

1 Government b Government bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment b udgetudgetudgetudgetudget measures aimmeasures aimmeasures aimmeasures aimme ...

发布日期: 2016-02-24

File Type: pdf | Size: 149 KB

06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

File Type: pdf | Size: 107 KB

ifric-d14

File Type: pdf | Size: 107 KB

360

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...

发布日期: 2016-12-20

File Type: pdf | Size: 108 KB

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

发布日期: 2014-02-18

File Type: pdf | Size: 52 KB

Lucullus_order form

HKICPA Members Order Form 龍島聖誕禮品2010 Lucullus Christmas Gifts 2010 訂購熱線Ordering Hotline : 2798 1205 /2922 7055 傳真Fax: 2759 8852 網頁website: www.lucullus.com.hk 訂購日期Order Date: _________________________ ...

发布日期: 2010-11-05

File Type: pdf | Size: 105 KB

comparison_table

1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 April 2007 IAASB Hong Kong (New) Title Hong Kong (Old) Title International Preface HK Preface Prefa ...

发布日期: 2007-05-19

File Type: pdf | Size: 79 KB

Comparison Table of HKASs and IASs (June 06)

Comparison Table of HKASs and IASs (June 06) Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 June 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Ti ...

File Type: pdf | Size: 81 KB

CO-rewrite - non transitional QA

Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...

发布日期: 2019-04-18

procedural_guides_attach2

For Agents’ Bills Attachment 2 CERTIFICATE OF TAXATION (Title) I hereby certify that I have taxed or assessed the bill of costs [or charges] [or expenses] of Mr. C.D, [here state the capacity in which ...

发布日期: 2003-07-10

File Type: pdf | Size: 8 KB

Lhotel_CPA flyer

Exclusive Staycation Package Terms & Conditions: The offer is valid until December 31, 2016 (inclusive) Weekday package applies to Sunday to Thursday; weekend package applies to Friday, Saturday, ...

发布日期: 2016-09-15

File Type: pdf | Size: 259 KB

hksa805cfd

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...

File Type: pdf | Size: 246 KB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

发布日期: 2013-05-31

File Type: pdf | Size: 9 MB

procedural_guides_B

For Agents’ Bills Procedural Guide for Taxation of Bills in Liquidation before Taxing Master Page 1 of 5 Procedural Guide for Taxation of Bills in Liquidation (other than bills of Provisional Liquidat ...

发布日期: 2003-07-10

File Type: pdf | Size: 29 KB

HKBN Handbill 20240131 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR 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 2574 ...

File Type: pdf | Size: 881 KB

20022

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

File Type: pdf | Size: 380 KB

order-1027-szeto

1 Proceedings No.: D-13-0883H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...

发布日期: 2015-10-28

File Type: pdf | Size: 16 KB

comparison_table(Oct)

comparison_table(Oct) 1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 31 October 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Title International ...

File Type: pdf | Size: 169 KB

hksa200cfd

File Type: pdf | Size: 254 KB

Web_Shun Tak_20170101

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

发布日期: 2016-12-28

File Type: pdf | Size: 171 KB

Web_Shun Tak_20160414

发布日期: 2016-05-04

File Type: pdf | Size: 170 KB

Payment Form QP JES result letterHKD200

Personal Data: All information provided in this form will only be used by the Institute or its agent for the purposes which are directly related to this enquiry. Although you are not obliged to provid ...

File Type: pdf | Size: 524 KB

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

File Type: pdf | Size: 551 KB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

发布日期: 2009-12-01

Submissions_ED_ISA701_800

By e-mail and by fax (0062 1 212 286 9570) 29 November 2005 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fift ...

发布日期: 2005-11-30

File Type: pdf | Size: 87 KB

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 ...

File Type: pdf | Size: 240 KB

techwatch200

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 ...

File Type: pdf | Size: 354 KB

Part 4a_Appendix III_Form_

HONG KONG SOCIETY OF ACCOUNTANTS HKSA Authorised Supervisor Scheme Application Form to Train Prospective Professional Accountants Surname (*Mr./Mrs./Ms.) : Given Name : HKSA Membership No. : Practisin ...

发布日期: 2002-10-30

File Type: pdf | Size: 21 KB

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

File Type: pdf | Size: 97 KB

ifric-d13

File Type: pdf | Size: 97 KB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

File Type: pdf | Size: 666 KB

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

hksa80516

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...

01_23

23hksa80516

01_23