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註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...

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Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 22 September 2016 Venue: Offices of the CFA Institute Participant: Alan Lok, Director of capital markets pol ...

4

(IV) Part B – Sample policies for partnership with audits of listed entities Relevant sections in 2006 edition Relevant standards Key updates in 2013 edition 1 Managing professional risk (Monitoring c ...

ifacpolicy-4

December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...

Part 4

Communication with Shareholders: Encouraging participation by shareholders Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Communication with Shareholders: Encouraging parti ...

Question 4

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hk(ifric)-int 4

Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...

4 May 2018

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4 May 2018

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Update No. 4

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Module 4 – Business Management

This module provides students with an understanding of the basic principles of management and the operation of the various functional units within organizations. Syllabus area Weight (%) Describe the ...

Class 4

馬拉松訓練中心有限公司2019 渣打十六週星期二馬拉松訓練班馬拉松訓練中心為配合工作繁忙的跑友，也可順利完成2019 渣打馬拉松各項比賽(全馬拉松，半馬拉松，十公里)，所以開辦為期16 週，每週一堂之訓練課程，逢星期二晚上在香港仔運動場進行。***不參加上述馬拉松比賽，也歡迎參加此馬拉松訓練班，增加對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。教練： ...

CCH2016-4

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

HKICPA2016-4

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

KPMG 4-Mar-05

PWC 4-Mar-05

Mem-1310_Issue 4

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Common Problems and Solutions to Property Management in the Mainland" (Hong Kong, 11 November 2013) [NE ...

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

ifac-policy-position-paper-4

Our Ref.: C/AASC Sent electronically through the IFAC Website (www.ifac.org) 22 March 2011 Senior Technical Manager, Regulation & Public Policy International Federation of Accountants 545 Fifth Av ...

Application Form - for Seminar 3-4

Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

Comic 4 “亂花費王子”

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Big 4 Badminton Invitational Tournament 2023

2 October 2023 at Yuen Chau Kok Sports Centre

i2c-ifrs-sme-qa-2-4

18 April 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 27 May ...

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Supporting organisation Host Supporting organisation The Financial Institutions (Resolution) Ordinance, Cap. 628 CPD point(s) : The Law Society of Hong Kong : 2 CPD points The HKICPA : 2 CPD hours The ...

Friendly match with Big 4 2016

8 April 2016

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

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HK Medical Association Sports Day - Inter professional 4 x 100m

HK Medical Association Sports Day - Inter professional 4 x 100m

CL 4- The Law Society of Hong Kong_1

CL 4- The Law Society of Hong Kong_1

HKMA Sports Day 2016 - Inter professional 4 x 100m

27 November 2016

HKMA Sports Day 2018 - Inter professional 4 x 100m

11 November 2018

HKMA Sports Day 2017 - Inter professional 4 x 100m

19 November 2017

1.603 Liquidation and Insolvency Guidance Note (4) - Disqualification of directors - statutory reports

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Enhancing Employee Effectiveness When Work From Home Webinar (HKGCC 4 Mar 2020)

Enhancing Employee Effectiveness When Work From Home Webinar (HKGCC 4 Mar 2020)

Succeeding in Uncertainty: Responding to COVID-19 (HKGCC Webinar 4 Jun 20)

Succeeding in Uncertainty: Responding to COVID-19 (HKGCC Webinar 4 Jun 20)

Visit to Fire and Ambulance Services Education Centre cum Museum on 4 March 2017

Tax Deductions for R&D Expenditure: An Overview of DIPN55 (Seminar 4 Nov 2019)

Tax Deductions for R&D Expenditure: An Overview of DIPN55 (Seminar 4 Nov 2019)

Succeeding in Uncertainty: Effective Cash Flow Management Strategies(HKGCC Webinar 4 Jun 20)

Succeeding in Uncertainty: Effective Cash Flow Management Strategies(HKGCC Webinar 4 Jun 20)

Youth Employment in the GBA – What Companies Need to Know? (HKGCC Webinar on 4 May 21)

Youth Employment in the GBA – What Companies Need to Know? (HKGCC Webinar on 4 May 21)

AB 4 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance

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中國內地社會保險制度及港澳臺居民參保介紹 (Published on 4 Feb 2020)

中國內地社會保險制度及港澳臺居民參保介紹 (Published on 4 Feb 2020)

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)

MichaelChung_compressed

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HKICPA Bridge Tournament 2015#1_deal

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HKICPA 2014 Bridge Tournament

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Mandarin Oriental Hong Kong MOHKG Mid Autumn Offer 2021

MIDMIDMID-AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FES ...

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74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

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i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

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Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

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Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sports Club for Hong Kong Professional Bodies Recreation and Sp ...

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78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

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Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

Ren_FB Corp Offers 2024 Mothers Day

Book Book Book Book Book on or before on or before on or before on or before on or before on or before on or before on or before on or before on or before April 19 April 19 April 19April 19, mothers c ...

Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

result_preliminary_1314

CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...

Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

Flashcard_Module B(5th edition)

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ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

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QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module C and D (June 2017 intake)Updated as at 15 March 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule CModule DClass 1Class 1 CHK3C2101CHK3D2101 ...

accountandauditrules

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

inbrief_dta

In brief: Deferred Tax related to Assets and Liabilities arising from a Single Transaction July 2019 1 In brief July 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transac ...

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

Module 14

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SFC letter

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

SFC letter

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

result summary 2011

CPA Football Competition 2011 Results of Preliminary Round Group A19-Jan-11A2 vs A31 : 321' 22" (A2)216-Jan-11A1 vs A41 : 316' 00" (A4)430-Jan-11A1 vs A22 : 114' 17" (A2)43 ...

F110524

Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

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 ...

MPS_B_PartII

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MPS_B_PartII

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_PartII

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ETS_Module B

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 pu ...

ETS_Module B

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result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...