q3
Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2017: (1) ...
q3
Quick Guide to Annual Renewal 2016 membership/PC already expired on 31 December 2016. Please RENEW now for 2017. WHAT should a member do to renew his/her membership and PC? Two things must be done on ...
q3
Quick Guide to Annual Renewal 2017 membership/PC already expired on 31 December 2017. Please RENEW now for 2018. WHAT should a member do to renew his/her membership and PC? Two things must be done on ...
Jun 23 M13 Section A Q3
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Dec 22 M13 Section A Q3
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Dec 22 M13 Section A Q3
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q3
Quick Guide Quick Guide to Annual Renewal Annual Renewal Annual RenewalAnnual Renewal 2018 membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/ ...
Dec 23 M13 Section A Q3
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Dec 23 M13 Section A Q3
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Dec 22 M12 Section A Q3
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June 2023 M12 Section A Q3
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c_appendix_b_1
Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...
c_appendix_b
Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...
q3
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...
q3
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...
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 ...
Exam Technique Seminar_Module A
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Question and Answers relating to section 408 for auditors
Q1. When is the effective date of the new Companies Ordinance passed on 12 July 2012? Q2. Where can I find information issued by the Institute on section 408 (previously clause 399) of the new Compani ...
picig14226ppt
MTR Corporation 28/02/2014 Page 1 Stephen Chik Head of Project Engineering 26 February 2014 Presentation to The HK Institute of Certified Public Accountants New Railways to Sustain Hong Kong’s Momentu ...
Exam Technique Seminar_Module A
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ETS_Module_A
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_A
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Exam Technique Seminar_Module B
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FAQ on Mock Examination on BAFS
Enrolment Q1. How to enrol in the HKICPA/HKABE BAFS Mock Examination? Q2. Can candidates indicate their priority of examination venues? Payment Q3. What kinds of payment method are available? Q4. For ...
ETS-FE_20170330_Final
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Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
ETS_Module A
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HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
q3
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q3 Will HKICPA issue some reference materials
ETS-FE
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-FE
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ETS-FE
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ETS_Module C_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 C_final
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ETS_Module C_final
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GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q3 Will HKICPA issue some reference materials The Institute continues to identify sources of support tools and learning materials that are relevant to the new and revised Quality Management Standards. ...
CPD requirements
Under Statement 1500 is there any difference between Practising Certificate PC holders and nonPC hol No, the same are applicable across-the-board to all members, irrespective of whether or not the me ...
20121011_module_a_part1
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Articles from A Plus
2024 issues Q3 Why green supply chain Melissa Fung, Consulting Business, Southern Region Managing Partner at Deloitte, and member of the Institute’s Sustainability Committee, on the right approach to ...
Student Registration
I have not fulfilled the academic qualification denoted in Q3 above Is there any alternative pathway I have not fulfilled the academic qualification denoted in Q2 above. Is there any alternative pathw ...
P016_2
2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...
CL1pie24
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: To: Subject: Date: Paul Walters (HK -ASR) P.T. Comment Letter PwC ...
Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上 年度在中國內地進行臨時執業活動的,要在 5 月 31 日之前報備 前述期間的全部臨時執業活動。 註:臨時執業業務報告表(附表 4) 《暫行規定》第十條:"在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前,向臨時執業許可証頒發機關報備上年度臨時執業業務報告表(附表 4)。向省級財政部門報備 ...