pr-20150908-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一五年九月八日) 香港會計師公會轄下一紀律委員會於二零一五年八月十九日就蘇彥威先生(會員編號:F06239) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對蘇先生作出譴責,並命令他須繳付罰款二萬港元予公會。此外,蘇先生須支付紀律程序的費用一萬六千一百一十八港元。蘇先生為一間私人公司審核財務報表,並發出了 ...
pr-1224a-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律處分(香港,二零一四年十二月二十四日) 香港會計師公會轄下一紀律委員會於二零一四年十二月十二日就曾祥高先生(會員編號:A13651)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,命令將曾先生的名字從專業會計師註冊紀錄冊中除名,由二零一五年二月二日起生效,為期十個月,以及對曾先生作出譴責,並命令他須繳付罰款一萬八千港 ...
pr-0411-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名執業會計師作出紀律處分(香港,二零一四年四月十一日) 香港會計師公會轄下一紀律委員會於二零一四年三月二十四日就馮永源先生(會員編號:F03196)及彭浩才先生(會員編號: F03836)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,命令於二零一四年五月三日起取消他們的執業證書,以及於十二個月內不向他們發出執業證書。委員會並命令他們每 ...
pr20131213-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會選出新一屆會長及理事會(香港,二零一三年十二月十三日) — 香港會計師公會於今天舉行的第四十一屆周年大會上,選出陳錦榮為二零一四年度會長,而龔耀輝及何超平獲選為副會長。陳錦榮加入公會理事會七年,並於二零一二年及二零一三年獲選為副會長。龔耀輝及何超平分別於二零零五年十二月及二零一零年十二月加入公會理事會。陳錦榮為香港立信德豪會計師事務所有限公司董事總經 ...
pr-1029-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律懲處(香港,二零一三年十二月五日) 香港會計師公會轄下一紀律委員會於二零一三年十月二十九日就張家強先生(會員編號:A06325)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對張先生作出譴責,並命令他須繳付罰款四萬港元予公會。此外,張先生亦須支付紀律程序的費用三萬九千七百五十港元。張先生為張家強會計師事務所的獨資經 ...
pr-1122-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律懲處(香港,二零一三年十二月五日) 香港會計師公會轄下一紀律委員會於二零一三年十一月二十二日就黃著峯先生(會員編號:A05854)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對黃先生作出譴責,並命令他須繳付罰款三萬港元予公會。此外,黃先生亦須支付紀律程序的費用三萬零八百七十九港元。黃先生為黃著峯會計師事務所的獨資 ...
pr-1028-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師及一會計師事務所作出紀律懲處(香港,二零一三年十一月十八日) 香港會計師公會轄下一紀律委員會於二零一三年十月二十八日就潘健盈小姐(會員編號:A08740)及莊栢會計師行(會計師事務所編號:0540)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對潘小姐及莊栢會計師行作出譴責,並命令他們須繳付罰款三萬五千港元予公會,該罰款應 ...
pr20121019-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律懲處(香港,二零一二年十月十九日) — 香港會計師公會轄下一紀律委員會於二零一二年九月二十六日命令將陳健衡先生(會員編號:F04656)的名字由二零一二年十一月十二日起從會計師註冊紀錄冊中刪除,為期三年。此外,陳先生須繳付罰款33,333.33 港元及支付紀律程序費用288,511 港元。陳先生是一間公司的董事,該公司根據《公 ...
pr-20120223-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名執業會計師作出紀律懲處(香港,二零一二年二月二十三日) 香港會計師公會轄下一紀律委員會就伍國偉先生(會員編號F01059)及呂志傑先生(會員編號A27380)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,於二零一二年二月對伍先生及呂先生作出譴責。此外,伍先生及呂先生須支付紀律程序之部份費用共十三萬五千九百九十七港元。伍先生及呂先生是 ...
LDS
29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...
Bankruptcy2004
-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...
060204
-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...
pr-1230-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名執業會計師及一執業法團作出紀律處分(香港,二零一四年十二月三十日) 香港會計師公會轄下一紀律委員會於二零一四年十一月十七日就鄧偉雄先生(會員編號:A10201)、周志傑先生(會員編號:A14433)及鄧偉雄會計師事務所有限公司(執業法團編號: M053) (「答辯人」) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對他們作出譴責。 ...
GilmanDisney Marvel Staff Offer
GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...
PR_20211221_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二一年十二月二十一日)香港會計師公會與執業會計師蕭俊文先生(會員編號:A15356) 就被指控違反專業準則而進行的監管程序,達成協議。相關投訴涉及開元信德會計師事務所有限公司,在二零一九年公會的執業審核中被發現審計缺失。公會的執業審核委員就開元信德對一間香港上市實體及其附屬公司截至二零一八年十二月三十一日止年度的綜合財務報表所進行的審 ...
C-Introduction
Business Assurance ii Introduction Module Aim and Structure This module will enable you to perform effective assurance and related assignments. You will also understand the importance of corporate gov ...
Cross-straitsConference2013andSurvey
-1 -從2006 年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦,以「文化 品牌」作為主題,並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事,歡迎各位會員,特別是執業會員踴躍參加。研討會 ...
171128_Link-Pro CPA Limited
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 審計會計秘書稅務理帳事務所網址賴富權辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向7 照片(事務所自行決定是否提供) 1 姓名執業CPA 非執業(港方填寫) www.link-procpa.com "粵港會計師事務所合作聯盟"事務所資訊表名稱Link-Pro ...
171128_恒域會計師事務所有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址辦公電話行動電話職位董事郵箱粵語英語赴港方式8-10 照片(事務所自行決定是否提供) 伍杏芳/簡溢傑姓名9268-0840 執業CPA 非執業(港方填寫) 會計, 審計, 稅務,上市融資等www.hanviccpa.com "粵港會計師事務所合作聯盟"事務所資訊表名稱恒域會計師事務所有限公司2581-22 ...
171128_168 CPA & Co
171128_168 CPA & Co 聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫)事務所網址無鄧生辦公電話行動電話職位經理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向5有照片(事務所自行決定是否提供)有姓名66488408執業CPA非執業(港方填寫)審計,公司秘書,會計報稅,成立公司,商務中心"粵港會計師事務所合作聯盟&quo ...
171128_中拓會計師事務所有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 審計, 公司註冊, 秘書服務稅務, 會計記帳股東自願清盤事務所網址吳偉昌辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向11 照片(事務所自行決定是否提供) 1 执业會計師姓名(852)98328656 執業CPA 非執業(港方填寫) "粵港會計師事務所合作聯盟" ...
ETS_Module C
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 C
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 ...
Important_notice_2018
1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...
HKICPA Approves New Accounting Standard for Insurance Contracts
HKFRS 17 strengthens investor protection to enhance market efficiency (Hong Kong, 23 February 2018) The Hong Kong Institute of Certified Public Accountants (HKICPA) has approved HKFRS 17 Insurance Con ...
Circular_SGIG160224
Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...
Circular_SGIG150803
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...
Circular_SGIG150803_1
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...
Circular_SGIG150608_v2
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
Circular_SGIG150330
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
lec150305
課程內容楷書是書法藝術的初級書體,唐代書法名家歐陽詢的歐體楷書字體優美,結構完善,用筆精準,他的《九成宮》碑帖,是楷書的經典之作,一直以來被視為歷代學習書法的起始教本。這一期的楷書初級班,由基本筆劃開始學習,培養學員在點橫撇捺之間體驗中國書法藝術的不朽魅力。楷書初級課程共分十二堂,每堂一個半小時,學員無須有書法基礎,其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生,山東榮成人。現為香港中國書法 ...
Circular_SGIG150122_Ensemble_rv
Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...
Circular_SGIG150119_rv
Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...
lec141115
課程內容草書是中國書法藝術的一大瑰寶,它行雲流水般的優雅舒展,讓承受著重大壓力的現代人趨之若鶩。劉才昌教授五體皆善,又以草書為長。本期草書初級班,以大家兒時的啟蒙讀物千字文為主,由草書的基本筆劃和規律開始,由淺入深。草書初級課程共分十五堂,每堂一個半小時,其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生,山東榮成人。現為香港中國書法家協會會長,香港中國書法研究所所長,香港美術家協會書法委員會主 ...
Vienna_Program
We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...
wlb_Insert_170111
*迎新禮品之換領條款及細則: 1.迎新禮品只適用於2011年7月31日或以前成功申請永隆聯營卡主卡的客戶(不適用於申請附屬卡或過去6個月內曾取消任何永隆信用卡或聯營卡之客戶)。2.主卡持卡人須於發卡日期起首兩個月內,憑新卡累積簽賬滿HK2,800或以上,可獲贈迎新禮品Panasonic西施電飯煲、Panasonic吸塵機、Siemens室內無線電話或永隆信用卡簽賬積分60,000分。3.迎新禮品於 ...
EDSSAP-Int25
17 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Draft Interpretation 25 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases ...
Organic Gardens 2024 Price List
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
Organic Gardens offer to Dec 2023
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
171128_陳李羅會計師事務所有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向tony@chanlilaw.com.hk "粵港會計師事務所合作聯盟"事務所資訊表名稱陳李羅會計師事務所有限公司2545 6399 地址香港九龍尖沙咀東華懋廣場1009室info@chanlilaw.c ...
171128_得利會計師行
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址辦公電話行動電話職位CPA 郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向資深員工通曉( V ) 負責人通曉( V ) 資深員工通曉( V ) 負責人負責人和資深員工掌握語言、赴港情況(粵方填寫,請打“ ”) 商務簽( ) 自由行( ) 團隊簽( ) 曾珊琪審計及鑒證,諮詢/顧問,法證會計和調 ...
171128_周堅如會計師行
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址楊浩然辦公電話行動電話職位合夥人郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向25人照片(事務所自行決定是否提供) 周堅如、楊浩然姓名(852) 92150361 執業CPA 非執業(港方填寫) www.kennethchauc pa.com 審計, 稅務, 會計及商務諮詢, 秘書服務, 跨地 ...
171128_加多利會計師事務所有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址辦公電話行動電話職位經理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向80 照片(事務所自行決定是否提供) 鄭發丁博士, 周耀泰先生及郭麗娥女士姓名6436-5016 執業CPA 非執業(港方填寫) 公司秘書審計稅務計劃合併與收購會計稅務調查清盤服務商業諮詢/風險管理實地查核www.garyc ...
171128_世元公認會計有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫)事務所網址黃國安辦公電話行動電話職位常務董事肋理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向資深員工通曉( )負責人通曉( )資深員工通曉( )負責人負責人和資深員工掌握語言、赴港情況(粵方填寫,請打“”)商務簽( ) 自由行( ) 團隊簽( )希望在與其他粵港會計師事務所有更多交流機會, 繼而在 ...
2021Pre Exam Tech SeminarPaper 2APrinting
PRE -EXAM . T . TECHNIQUE ECHNIQUE SEMINAR EMINARPAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publi ...
2022Pre Exam Tech SeminarPaper 2APrinting
PRE -EXAM . TECHNIQUE ECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accounta ...
Council_Electoin_Nomination_Form
請閱背頁附註Please read notes overleaf 香港會計師公會第三十四屆周年大會理事會選舉提名表格Hong Kong Institute of Certified Public Accountants Nomination form for election to Council at the 34th A.G.M. 根據《專業會計師附例》第2條提名1位或以上會計師加入香港會計師 ...
Module C 20140522 handouts
Examination Technique Seminar on Section B (Essay/Short Question) Speaker Mr. Harvey Lam 22 May 2014 aa www.HKCAexam.com All for you to … PASS! 1 HKICPA Module C – Business Assurance HKCA -HKICPA MC S ...
Flyer_final_190710172911
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
Flyer_final_cancellation
Page 1 of 3 講者 張博先生 越秀養老產業公司總經理 日期及時間 2019年 8月 21日 (星 期 三 ) 下 午 6:30- 8:00 地點 香港會計師公會 香港灣仔皇后大道東 213 號胡忠大廈 27 樓 語言 普通话 費用 150 (香港會計師公會會員) 330 (非香港會計師公會會員) (茶點於下午 6:00 起提供) 香港會計師公會 1.5 小時 專業進修小時 勝任能力* 行 ...
171128_進高會計師事務所有限公司
聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格(粵方填寫) 事務所網址辦公電話行動電話職位執業會計師郵箱粵語英語成立香港有限公司、會計、審計、稅務、公司秘書、註銷、商務諮詢及建議www.jkac.hk 香港九龍旺角彌敦道610號荷李活商業中心11樓1112室cs@jkac.hk 執業CPA 非執業(港方填寫) 15 不適用靳慕潔不適用(852)2319-0311 jenny@jkac.hk 業 ...
Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
180304
-1 -BY FAX AND BY POST (2524 4860) Our Ref.: C/IPC, M26388 18 March 2004 Mr. Christopher C. Chan, Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kong. Dear Mr. Chan, Procedural Guides ...
andrew-c
1 律 零零年 律零零年(A06325)略 令 律六六 料 立連兩年不料 例34(1A) 律行 略 -Statement of Auditing Standards 400 "Audit Evidence" 律令 (1) (2) (3) 律六六 律http://www.hkicpa.org.hk. 律律例V 行律數了行 行律兩 律理不律聆行 律聆不律 律 2 律律 ...
okc-c
1 律 零零年 律零零年(F02349) 兩不行行令錄年 律 零零年兩行例200159C(6)串 理串數年零 料例34(1A) 律 律令 (1) 零零年錄 年 (2) 律 律http://www.hkicpa.org.hk. 律律例V 行律數了 行行律兩 律理不律聆行 律聆不律 律 律 律錄 令不律 2 例 數數 certified public accountants CPA ...
joint-declaration-annex1_chi
1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪,就中国新的中国企业 ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
C - Methodologies
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Corporate governance • Case stu ...
Module C Workshop 2
Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
C - Appendix A 20111
Business Assurance 14 Appendix A Easybi Limited Internal controls and procedures manual Sales and receivables June 2010 Contents 1 Credit sales a. Sales order acceptance procedures b. Despatch procedu ...
AM-C-F-O_apr
The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...
Submission_on_DTA_250805
25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...
c-director
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Module C DI
Student Handbook Qualification Programme (February 2018) 50 Module C (Business Assurance) Development Indicators Workshop 1 Yes – Green Light (Demonstrated) No – Red Light (Not Demonstrated) General T ...
C - DI Black Form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
Module C 20140508 handouts
Examination Technique Seminar (Case) for Module C on Business Assurance Speaker Ms. Kattie Kwok 8 May 2014
HKICPA encourages the accounting profession to support employees’ uptake of COVID vaccinations
(HONG KONG, 1 June 2021) With the continuing threat of COVID-19 outbreaks, the Hong Kong Institute of Certified Public Accountants (HKICPA) encourages the accounting industry to introduce policies to ...
020919c
致新聞/財經版編輯: 零零年九月十九日(請即日賜刊) 香港會計師公會發表香港總綱之建議修訂徵求意見稿香港會計師公會(公會)會計準則委員會(公會委員會)最近發表編製及呈報財務報表的總綱(香港總綱)建議修訂徵求意見稿,諮詢期至零零年十月十五日止。根據公會的準則制訂程序,公會委員會獲委任負責與國際會計準則委員會(國際委員會)所頒布準則接軌的工作。公會委員會是次發表徵求意見稿,就是旨在令香港總綱與國際委員 ...
Module C 20140430 upload
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c-dd-0312
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Circular_SGIG1601
Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...
Module C Introduction_2
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module C Business Assurance
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Module C
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module C
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
香港會計師會深圳市地方稅務局
香港會計師會深圳市地方稅務局 第 1 頁(共 2 頁) 廣州市是一座具有二千多年歷史的文化名城,其獨特的嶺南文化,更連續兩年被美國《福布斯》雜誌評為中國 十大變化最大城市中的第二名。另外,廣州聚焦的金融、養老及中醫藥發展,更有助發揮粵港兩地的綜合優 勢,共同帶動粵港全面合作。 公會轄下的內地業務關注組將組織訪問團前往廣州,透過拜訪和參觀活動,加深會員對廣州金融商貿區發展最 新情況的瞭解、及增進對當 ...
香港會計師會深圳市地方稅務局
香港會計師會深圳市地方稅務局 第 1 頁(共 2 頁) 廣州市是一座具有二千多年歷史的文化名城,其獨特的嶺南文化,更連續兩年被美國《福布斯》雜誌評為中國 十大變化最大城市中的第二名。另外,廣州聚焦的金融、養老及中醫藥發展,更有助發揮粵港兩地的綜合優 勢,共同帶動粵港全面合作。 公會轄下的內地業務關注組將組織訪問團前往廣州,透過拜訪和參觀活動,加深會員對廣州金融商貿區發展最 新情況的瞭解、及增進對當 ...
Mod C syllabus
1 FIELDS OF COMPETENCY The items listed in this section are shown with an indicator of the minimum acceptable level of competency, based on a three-point scale as follows: 1. Awareness To have a gener ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
021004c
-1 -致:新聞/財經版編輯零零年十月日(請即日賜刊) 香港會計師公會押後香港投資物業會計準則之修訂香港會計師公會(公會)決定押後香港投資物業會計準則之修訂。公會會長黃德偉在宣布該項決定時說,香港些物業投資發展公司,對於國際會計準則委員會(國際委員會)頒布的國際會計準則第40 號,以及香港會計準則與之接軌的建議,表示強烈關注。黃先生指出:「目前,國際會計準則第40 號要求將投資物業公平值的變動計入 ...
Press_release_final_chi
1 香港會計師公會選出第45屆會長及理事會(香港,二零一七年十二月十四日)-香港會計師公會在今天舉行的第45屆周年大會後,選出唐業銓為二零一八年度會長,而羅富源及江智蛟獲選為副會長。唐先生加入公會理事會五年,並於二零一六及二零一七年獲選為副會長。羅先生於二零一三年十二月加入理事會,並為二零一七年度副會長;江先生則於二零一四年十二月加入理事會。唐先生是德勤中國全球金融服務業審計及鑒證合夥人,自加入公 ...
Mod C 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 C Business Assurance 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 by ...
HKICPA’s over-a-thousand-student survey developed teen money management indicators
(HONG KONG, 28 January 2021) The Hong Kong Institute of Certified Public Accountants (HKICPA) has long had a strong commitment to demonstrating good corporate social responsibility. In celebration of ...
HKICPA publishes advisory for business and individuals to manage financial distress
(Hong Kong, 2 April 2020) The ongoing COVID-19 pandemic is hitting Hong Kong with the full force of its health and economic effects. The Hong Kong Institute of Certified Public Accountants (“HKICPA”) ...
brochure2007
2007 Does your corporate governance measure up? Find out by entering the Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards Whether you’re large cap, GEM, H-Share or public sector ...
pamphlet2006
2006最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards OBJECTIVES To promote greater awareness of corporate governance To encourage and promote improvements in the standards of corporate govern ...
EDSSAP-Int 24
1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...
020604e
-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...
SME-GAAP_CP-IIcl
-1 -香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 72 ...
Tax_Bulletin_2008
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2008年第1-37期稅收法規名稱發文號發佈日期第一期中華人民共和國耕地佔用稅暫行條例國務院令第511 號2007 年12 月1 日國家稅務總局關於中國建銀投資證券有限責任公司等證券公司新增和更名的分支機構繳納企業所得稅問題的通知國稅函[2007]1062號2 0 0 7年10月30日國家稅務總局關於全面推廣個體工商戶計算機定額核定系統的通知國稅函[20 ...
Flyer-final-SMP140905
-1--探討在當前形勢下粵港事務所的合作模式和前景公會轄下的中小型執業所領導小組將於9月5日(星期五),組團到廣州訪問,與廣州注冊會計師協會代表會晤,探討在當前形勢下粵港事務所的合作模式和前景。是次活動除可參觀當地事務所外,更可與事務所代表共晉午餐,拓展合作商機。日期2014年9月5日(星期五) 時間(暫定) 早上8時15分至下午6時20分行程(初步) 參觀事務所交流午餐專題研討會講題:「當前形勢 ...
C - Introduction 20111_1
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
C - Introduction 20111
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module C - Introduction
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
techwatch92
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Class Code: ____________________ Student Name: ___________________________ Student No.: _____________________________ Workshop 1 Ye ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-temp-assessment-form
(For Temporary record) Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstr ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
module-c-blank-assessment-form
Module C – Business Assurance Development Indicators Page 1 Workshop Group No.: Student Name: Student No.: Workshop 1 Yes -Green Light (Demonstrated) No -Red Light (Not Demonstrated) The student has d ...
pr-20100422-c
1 / (零零年) 零零年度( ) 行 立 參 (www.hkicpa.org.hk/en/china-andinternational/mainland-china-news-events/cpa-uniform-examination/) 2528 9000 臨 213 27 樓索 2287 7067 2287 7361 兩理 略理力( )(2008 年) 2008 年7 2 ...
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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 ...
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Module C Business Assurance
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