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alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

发布日期: 2014-09-15

File Type: pdf | Size: 122 KB

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

发布日期: 2005-12-09

File Type: pdf | Size: 45 KB

FRSCMS-Nov

发布日期: 2005-12-09

File Type: pdf | Size: 45 KB

Result Summary(3&4 Place, Final)15-16

Result Summary(3&4 Place, Final)15-16 Final 15 May, 1300 -1400B3 vs A346' 00" (A3)3/4 Place15 May, 1200 -1300C1 vs E47' 30" (E4)CPA Football Competition 2015-16 Results of Final ...

File Type: pdf | Size: 489 KB

Result_3&4 Place, Final_17-18

Result_3&4 Place, Final_17-18 Final 11:00 am-12:00 pm 5' (EY -13) 3/4 Place 10:00 am-11:00 am 12'5" (OFFC -17) CPA Football Competition 2017-18 Results of Final & 3/4 Place (21 Ja ...

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Course materials

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发布日期: 2023-07-13

Tesla Motors HK Limited

Expiry date: 30 Sep 2024 Offer: Join InsureMyTesla Insurance Program (Flyer) 1. Order Model Y Rear-Wheel Drive to enjoy extra HK30,000 credits and priority delivery* 2. Order Model Y Long Range or Pe ...

发布日期: 2021-04-28

Overview for QP students - Time requirements

Under section 41(3) of the Professional Accountants By-laws (Cap. 50A), "" (實際經驗) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of a person prac ...

发布日期: 2018-11-09

2016-02Membersurvery_fact sheet

HKICPA's Financial Controllership Programme (FCP) Programme Structure: Module Module Objectives Duration Management Competency Development To improve the ability to lead, influence, manage and par ...

发布日期: 2016-03-23

File Type: pdf | Size: 350 KB

D-Preseen-Dec2015

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Profits tax • Group exercise Ch.3 & 1 ...

发布日期: 2015-09-10

File Type: pdf | Size: 116 KB

Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

发布日期: 2012-10-31

File Type: pdf | Size: 95 KB

D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

发布日期: 2012-09-24

File Type: pdf | Size: 91 KB

D - Methodologies

发布日期: 2012-03-28

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DutyRoster(12-18Jan2015)_1

DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

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DutyRoster(12-18Jan2015)

DutyRoster(12-18Jan2015) Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title Nam ...

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ETS_Module B_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 ...

发布日期: 2019-01-10

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ETS_Module B_final

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发布日期: 2019-01-10

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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 ...

发布日期: 2018-02-02

File Type: pdf | Size: 14 MB

Winter League 2014

Bowling Winter League The Bowling Interest Group (BoIG) cordially invites you to join its “Winter League” which will start from November 2014 to February 2015. We accept team entry and individual entr ...

发布日期: 2014-10-09

File Type: pdf | Size: 178 KB

Flyer for Kayaking_2014

Kayaking 1 – 3 Star Award Training Course The Sailing Interest Group (SIG) would like to introduce you the kayaking training course which will help you feel comfortable paddling a kayak and give you a ...

发布日期: 2014-08-20

File Type: pdf | Size: 388 KB

agenda-day1-2

Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...

发布日期: 2013-05-24

File Type: pdf | Size: 42 KB

informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

发布日期: 2010-11-01

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PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

发布日期: 2009-03-16

0405

Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...

发布日期: 2004-07-15

File Type: pdf | Size: 146 KB

FRSCMS-May

发布日期: 2004-07-15

File Type: pdf | Size: 146 KB

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 ...

发布日期: 2002-11-15

File Type: pdf | Size: 323 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

Disciplinary proceedings in progress as at 7 October 2020

2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

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Disciplinary proceedings in progress as at 16 October 2020

2 Disciplinary proceedings in progress as at 16 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Disciplinary proceedings in progress as at 9 Nov 2020

2 Disciplinary proceedings in progress as at 9 November 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

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ETS_Module B_final

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Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

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Part 9

Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...

发布日期: 2019-04-18

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

发布日期: 2012-12-13

File Type: pdf | Size: 122 KB

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

File Type: pdf | Size: 680 KB

Exam Technique Seminar_Module B

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发布日期: 2015-11-04

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FE (Dec 15) Paper II_Answer

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FE (Dec 15) Paper II_Answer_1

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Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

reasons-order-1028p

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

发布日期: 2014-12-02

File Type: pdf | Size: 47 KB

reasons-order-1028r

发布日期: 2014-12-02

File Type: pdf | Size: 47 KB

Module C (Dec 17)_Question

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Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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20151008_FE_upload

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发布日期: 2015-10-20

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212247 HKICPAChi ESSfinal

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Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

HKBN Handbill 20240531 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

File Type: pdf | Size: 428 KB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

发布日期: 2017-03-01

File Type: pdf | Size: 7 MB

HKBN Handbill 20240229 ENG

File Type: pdf | Size: 410 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

发布日期: 2016-06-07

File Type: pdf | Size: 305 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

Module 5

File Type: pdf | Size: 162 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

发布日期: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

发布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

发布日期: 2007-11-01

File Type: pdf | Size: 368 KB

improv10_13

Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle HKICPA Standard Setting Department Staff Summary (February 2014) This HKICPA Standard Setting Department Staff Summary is intended f ...

发布日期: 2014-02-17

File Type: pdf | Size: 115 KB

hkicpa-sch

Scholarship recipients Hong Kong Institute of CPAs Scholarship Recipients (Hong Kong) Year 2010-2011 Institution Name Educational background The Chinese University of Hong Kong Ms. Chung Tsz Kwan Bach ...

发布日期: 2011-12-05

File Type: pdf | Size: 94 KB

I2C_IFRIC_D21

17 July 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATI ...

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

I2C-IFRIC-D21

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

Fit&Proper

Fit&Proper Form CR (Revised in Sept 2005) Page 3 Appendix Hong Kong Institute of Certified Public Accountants (“HKICPA”) Membership: Fit and Proper Here are some criteria to consider before confir ...

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MODULE 7 - Detailed Syllabus and Proficiency Level

MODULE 7: FINANCIAL MANAGEMENT HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outc ...

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candidate2

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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 ...

File Type: pdf | Size: 182 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

发布日期: 2016-06-06

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Feb

2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

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Module 4

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...

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20121113_ModuleB_Case

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发布日期: 2012-12-05

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21-11-13_Module_B(essay)

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cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

发布日期: 2019-03-25

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cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

File Type: pdf | Size: 613 KB

Mind Matters Academy Limited

Offer: 10% discount to all services provided by the Academy (Flyer) Special wellness workshop on Sleep Quality and Self- Hypnosis (Flyer) Redemption method: 1. Email to hk.mindmatters@gmail.com or cal ...

发布日期: 2021-04-21

Comment letters

Comment letters Proposed amendmens to IAS 27

发布日期: 2014-02-14

Comment letters

Comment letters Proposed amendmens to IAS 27

发布日期: 2014-02-14

Event rundown-v2

Go-Karting in Shenzhen Proposed Rundown: 9:00am Gather at Lok Ma Chau Railway Station 9:25am Take shuttle bus at Futian Terminal 10:20am Arrive at race course 10:30am Change into proper attire/gear 10 ...

发布日期: 2011-08-31

File Type: pdf | Size: 35 KB

IAP agenda20220622

MEETING OF THE HONG KONG INSURANCE ADVISORY PANEL Date: 22 June 2022 Time: 2:00 pm – 3:30 p.m. Venue: Virtual conference Item Agenda Paper Time 1 Opening remarks -3 mins 2 Submission: Treatment under ...

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candidate3

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Zung Fu Flyer til 31 March 2024 Chi

41331 #HK287,500 EQA 250 EQB 250 EQE 350 EQE SUV 350 4MATIC EQS 450 EQS SUV 450 4MATIC HK425,000 HK499,000 HK699,000 HK759,000 HK1,110,000 HK1,290,000 HK540,000 HK614,000 HK986,500 HK1,046,500 HK1,3 ...

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Part 1_Contents&overview

Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...

File Type: pdf | Size: 3 MB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

发布日期: 2019-03-25

File Type: pdf | Size: 861 KB

HKICPA_NGO Workshop27April2018_Final

Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...

发布日期: 2018-04-24

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Panelists_Report_Module_B__Jun_16__Final2

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发布日期: 2016-10-14

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Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

发布日期: 2015-12-07

File Type: pdf | Size: 6 MB

QP exam sharing forum_MD_Upload

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发布日期: 2014-10-27

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QP exam sharing forum_MC_Upload

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发布日期: 2014-10-27

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Cross-straits Conference 2012

-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。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行，由臺灣各會計師團體承辦，並以「會計審計準則、法規環境與國際之接軌」作為主題，討論IFRS 衍生的問題，會計師收費標準，會計師事務所國際化，兩岸四地的會計師事務所業務、技術交流與合作，會計準則與財務資訊機制交流等議 ...

发布日期: 2012-08-03

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Module B (May 10)_Answer

Module B (May 10)_Answer Module B (May 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Members of the Managers’ Meeting From: Tommy Chan, Chief Accountant Date: ...

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Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module D (Jun 12) Student Notes_Workshop 1

Module D (Jun 12) Student Notes_Workshop 1 Student Notes Module D (Jun 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introductio ...

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Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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Panelists_Report_Module_B_(Dec_14)_Final

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Panelists_Report_Module_B_(Dec_14)_Final_1

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AGM-48th_201210

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Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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33rd_AGM_Booklet

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

发布日期: 2005-11-10

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7_Nov_2013_Module B_Case

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发布日期: 2013-11-28

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ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

发布日期: 2004-03-09

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J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

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cfs-apr-jun

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r3_160224 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) English HKICPA is going to launch workshops under Corporate Finance Series between Apri ...

发布日期: 2016-02-26

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s130607f

Risk and Innovation (CIMA/HKICPA Joint Seminar) Programme Code: S130607F Embracing innovation while understanding and managing risk leads to long-term business growth. Companies that get this balance ...

发布日期: 2013-05-24

File Type: pdf | Size: 257 KB

ED_IFRS_3pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

发布日期: 2005-06-30

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PR-IFRS3

发布日期: 2005-06-30

File Type: pdf | Size: 55 KB

Appendices

132 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 ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...

发布日期: 2003-11-13

File Type: pdf | Size: 793 KB

ssap12q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 22-Jul-2003 SSAP 12, Income Taxes Page 1 of 3 SSAP 12, Income Taxes SSAP 12 came into effect in respect of financi ...

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e-resources

New e-Resources (May 2018) New ebooks Title : Multinational Companies in China : Navigating the Eight Common Management Pitfalls Author(s): Xin Guo and Frank T. Gallo Publisher: Emerald Year: 2017 Cal ...

发布日期: 2018-05-11

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Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

发布日期: 2016-12-21

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Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

发布日期: 2016-12-21

File Type: pdf | Size: 119 KB

HKICPA scholarhsip 2013-14

Scholarship recipients Hong Kong Institute of CPAs Scholarship 2013-2014 Institute Name Educational background The Chinese University of Mr. Chu Horace Bachelor of Business Administration (Hons.) in P ...

发布日期: 2014-10-29

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Full Notes to 2535 Group and IG Convenors

QP Award and Graduation Cocktail (June 2013 Session) Briefing Note to 25.35 Young Members Leadership Panel, Interest Group Convenors and Previous QP Prize Winners Event Details Date: 2 November 2013 ( ...

发布日期: 2013-09-24

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Mem-1207_Issue2

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on Issues of and Development in Cross-border Enforcement of Arbitral Awards and Court Judgments (9 August 2012 – Hong Kong) ...

发布日期: 2013-01-23

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2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

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2011

发布日期: 2011-01-02

S090115

Continuing Professional Development (CPD) Programme Valuation for Accounting Purposes: 15 Jan 2009 (Thu) Introduction to Business Valuation & Purchase Price Allocation Financial Instruments & ...

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S090115

Continuing Professional Development (CPD) Programme Valuation for Accounting Purposes: 15 Jan 2009 (Thu) Introduction to Business Valuation & Purchase Price Allocation Financial Instruments & ...

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calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

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EAC_App_Form

You may use the mailing label above to return this form together with cheque(s). Deadline: Thursday, 23 February 2006 Please read the related article about the functions in the Institute’s webpage at ...

发布日期: 2006-02-08

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Court-free amalgamation

In a horizontal amalgamation the share capital of each of the amalgamating company or companies Answer Per section 678(2) of the CO Cap. 622, a cancellation of shares under Division 3 of Part 13 of th ...

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picigppt170329_printables

Cocktail Reception of HKICPA Addressing Urban Renewal Challenges in a New paradigm Ir WAI Chi Sing GBS JP FHKEng Managing Director, Urban Renewal Authority 29 March 2017 1 Scope of Urban Renewal Work ...

发布日期: 2017-03-30

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_upated 20 Mar

Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserved —— Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserve ...

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Disciplinary proceedings in progress as at 18 Jan 2017

Disciplinary proceedings in progress as at 18 January 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...

发布日期: 2017-01-18

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Disciplinary proceedings in progress as at 30 Dec 2016

Disciplinary proceedings in progress as at 30 December 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Ju ...

发布日期: 2017-01-04

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stephen-cooper

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards IFRS 13 Fair Value Measurement ...

发布日期: 2013-05-27

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steve-ong

1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 10日January2013年Thursday 19:02 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui 主旨: HKICPA Invitation to Comment ...

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ho-order

1 Proceedings No.: D-09-0379-C 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 Disciplina ...

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0508

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – May 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 May 2008. Members of the Committee present w ...

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FRSCMS-May

发布日期: 2008-07-23

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auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

发布日期: 2002-02-04

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ssap23q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 3-Oct-2003 SSAP 23, Construction Contracts Page 1 of 4 SSAP 23, Construction Contracts Background SSAP 23 came int ...

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Annex-E-Checklist-Full&DeskReview-Apr15

Annex-E-Checklist-Full&DeskReview-Apr15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme ...

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Annex-E_Checklist_Full&Desk_Jun15

Annex-E_Checklist_Full&Desk_Jun15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme detai ...

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Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

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Financial reporting issues

References to specific sections of the CO Question B1 – References to specific sections of the CO How should a company refer to the Companies Ordinance in its annual report for a financial year ending ...

发布日期: 2019-04-23

PTI User Guide

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Disciplinary proceedings in progress as at 6 August 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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HKEX - New Board

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...

发布日期: 2017-07-13

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2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

发布日期: 2015-05-07

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36th_AGM_Booklet

36th Annual General Meeting 2008 躍進成功路Leaping to successNotice of the 第36屆周年大會通告36th annual general meeting 茲通告香港會計師公會將於2008年12月12日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第36屆周年大會，並處理下列事項： 1. 會長致辭。2. 省覽理 ...

发布日期: 2008-10-31

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Disciplinary Proceedings in progress as at 5 Nov 2018

2 Disciplinary proceedings in progress as at 5 November 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing1 15 April ...

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Dec

2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

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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 ...

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DC order_1182F_Redacted

IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

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Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

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pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

发布日期: 2019-03-25

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273810

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i110517

Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and the Urban Renewal AuthorityUrban Renewal Authority Urban Renewal Authority Urban Renewal AuthorityUrban Renewa ...

发布日期: 2011-04-18

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i110414

Forward Forward Forward Thinking hinking Needed for C eeded for C orporate orporate orporate Governance overnance The April 20 11 breakfast gathering for our senior members breakfast gathering for our ...

发布日期: 2011-04-01

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i110215

Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...

发布日期: 2011-01-04

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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

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Circular_DBIG201501_rv2

Rowing Courses The Dragon Boat Interest Group is organizing a progressive two-oared sculling training where members are required to take the elementary level (Star 1 & 2) before enroll into the ad ...

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order-0528a

1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

发布日期: 2014-05-26

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order-reason-0508

1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2014-04-30

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976_SET_StudentsExpressOnline_140306

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

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w140330j

HKICPA/CIMA joint workshop: Performance Strategy: Risk and Control Programme Code: W140330J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financia ...

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out_sep

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

发布日期: 2011-08-03

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1208

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 December 2008. Members of the Committee ...

发布日期: 2009-01-19

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FRSCMS-Dec

发布日期: 2009-01-19

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HKICPAStaffSummaryofHKAS27

HKAS 27 (Revised) Consolidated and Separate Financial Statements HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...

发布日期: 2008-04-15

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0603

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – March 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 March 2006. Members of the Committee prese ...

发布日期: 2006-04-19

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FRSCMS-Mar

发布日期: 2006-04-19

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Disciplinary proceedings in progress as at 22 Feb 2021

2 Disciplinary proceedings in progress as at 22 February 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Application Form 2022 Internationalorg v2docx

Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...

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AASC20220719

1 Minutes of the 402nd Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 19 July 2022 at 8:30 a.m. Location: Conference Room of the Hong Kong Institute of Certified Public Accou ...

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HKBN Handbill 20231130 ENG

Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...

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HKBN Handbill 20231231 ENG

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HKBN Handbill 20240131 ENG

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Exam Technique Seminar_Module A

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MPS_A_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 ...

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ed_isme

Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...

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IASB_ED_amendment

3 November 2005 By e-mail and by post Our Ref.: C/FRSC International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Attention: Mr. Alan Teixeira, Senior Project Manager ...

发布日期: 2005-11-10

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FRC presentation

Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Members' Forum with the Memb ...

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MPS M14-Part II Jun 2023

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MPS M14-Part II Jun 2023

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发布日期: 2022-11-22

Case 2

1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview） Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...

发布日期: 2018-03-19

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t

Timeable for Financial Conrollership Programme (May to October 2017) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 13 May 2017 HKICPA Day 2 27 May 2017 HKICPA 2. A ...

发布日期: 2017-09-20

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Results_RSCPGT2016

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 201624 February 2016 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Lee Man Lung, LawrenceBest gross score ...

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Business Challenge Cup Results 2015

Standard Chartered Hong Kong Marathon 2015 Business Challenge & Chairman Cup Results CHAIRMAN CUP -10KM RACE Position Team Cumulative Time Champion HKICPA – Team 1 (Pogson Timothy Keith & Chan ...

发布日期: 2015-03-25

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programme flyer

HKICPA Accounting & Business Management Case Competition 2013-2014 (Secondary Schools Group) Event details: Date : 10 May 2014, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen& ...

发布日期: 2014-04-03

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golf tournament 2013_scoresheet

Joint Professional Golf Tournament 20136 March 2013 at Kau Sai Chau Public Golf Course ACCOUNTANTNameTimeCourseH'capGrossPoints44Cheng, Raymond12:00N22923865Chin Kwan Lam Raymond 13:21S1017853747E ...

发布日期: 2013-03-14

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Results_draft

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

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FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

发布日期: 2009-04-30

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CO-rewrite - non transitional QA

Question A1d If the company is eligible for the reporting exemption under sections 359 to 366 Answer Yes it can still claim exemption from preparing a business review under section 388(3)(a). This exe ...

发布日期: 2019-04-18

Appendix A_Comparison of key PE requirements between the old and revised PEF

Appendix A: Comparison of key practical experience requirements between the old and revised Practical Experience Framework ("PEF") Revised PEF Old PEF Minimum length of years of practical ex ...

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