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PR_20220907_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年九月七日）香港會計師公會轄下一紀律委員會，於二零二二年七月二十六日就執業會計師黃業銘先生（會員編號：A37059）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對他予以譴責。紀律委員會同時命令由二零二二年九月六日起吊銷黃先生的執業證書，並在四個月內不向其另發執業證書。此外，紀律委員會命令黃先生須繳付罰款 ...

File Type: pdf | Size: 473 KB

PR_20210730_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年七月三十日）香港會計師公會轄下一紀律委員會，於二零二一年六月十八日就執業會計師梁華先生（會員編號：A07045）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對他予以譴責。紀律委員會另命令吊銷梁先生的執業證書，並在十個月內不向其另發執業證書。此外，紀律委員會命令梁先生須繳付紀律程序費用111,134港元 ...

File Type: pdf | Size: 433 KB

PR_20211019_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年十月十九日）香港會計師公會轄下一紀律委員會，於二零二一年九月六日命令，由二零二一年十月十八日起將執業會計師莫正豪先生（會員編號：A34590）從會計師名冊中除名，為期四年。此外，莫先生須繳付罰款80,000港元及紀律程序費用73,630港元。莫先生曾以個人名義執業，負責其個人事務所的品質監控系統及審計項目的質素。公會對該事務所進行初次 ...

File Type: pdf | Size: 446 KB

PR_20220427_TC_V2

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年四月二十七日）香港會計師公會轄下一紀律委員會，於二零二零年五月六日命令吊銷執業會計師李秀英女士（會員編號：A05618）的執業證書，並在36個月內不向其另發執業證書。此外，李女士須支付紀律程序費用150,000港元。李女士就紀律委員會的裁決提出上訴。上訴法庭於二零二二年三月駁回李女士的上訴後，公會由二零二二年四月八日起吊銷李女士的執業 ...

File Type: pdf | Size: 410 KB

PR20220131_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年一月三十一日）香港會計師公會轄下一紀律委員會，於二零二一年十二月二十三日就執業會計師張振邦先生（會員編號：A35716）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對他予以譴責。紀律委員會另命令由二零二二年二月三日起吊銷張先生的執業證書，並在12 個月內不向其另發執業證書。此外，紀律委員會命令張先生須 ...

File Type: pdf | Size: 204 KB

PR_20220628_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年六月二十八日）香港會計師公會轄下一紀律委員會，於二零二二年五月二十三日命令，由二零二二年七月四日起將執業會計師葉偉榮先生（會員編號：A36410）從會計師註冊紀錄冊中除名十二個月，並吊銷葉先生的執業證書。此外，紀律委員會譴責葉先生及命令他繳付罰款200,000港元及紀律程序費用53,737港元。葉先生是葉偉榮會計師行的獨資經營者。在二 ...

File Type: pdf | Size: 509 KB

AT-Entry-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TESTS (June 2023 Session) ENTRY FORM IMPORTANT : Timetable for the Aptitude Tests Papers Examination dates (tentative) ...

File Type: pdf | Size: 319 KB

AT-Entry-Form

File Type: pdf | Size: 319 KB

PC-BA-Syllabus-June2023-session

PC – Business Assurance Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

File Type: pdf | Size: 225 KB

IAP_SL_13Oct2022

This document lists the agenda papers discussed at the IAP (formerly HKIISG) meetings, organized by category.Refer to the IAP (formerly HKIISG) submissions log for a full list of submissions in numeri ...

File Type: pdf | Size: 448 KB

TC PR_1732P_Press Release_final to sitecore_29Mar2023

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年三月廿九日）香港會計師公會轄下一紀律委員會，於二零二三年二月十七日命令，由二零二三年三月三十一日起將執業會計師李新先生（會員編號： A37956）從會計師註冊紀錄冊中除名十八個月，並吊銷李先生的執業證書。此外，紀律委員會譴責李先生及命令他繳付罰款200,000 港元及紀律程序費用71,298 港元。李先生是JTBC CPA Limited ...

File Type: pdf | Size: 437 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Bird Scheme

Result Release Authorization and Undertaking for Qualification Programme (QP) Early Bird Scheme Important Notes You must complete this form and submit it with the application on or before the applica ...

File Type: pdf | Size: 464 KB

PC-BA Syllabus

PC – Business Assurance Syllabus (Applicable to the June 2024 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

File Type: pdf | Size: 226 KB

Result Release Authorization and Undertaking for Qualification Programme QP Special Arrangement

Result Release Authorization and Undertaking for Qualification Programme (QP) Special Arrangement Important Notes You must complete and submit this form with online application on or before the appli ...

File Type: pdf | Size: 490 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Registration Schem

Result Release Authorization and Undertaking for Qualification Programme (QP) Early Registration Scheme Important Notes You must complete and submit this form with online application on or before the ...

File Type: pdf | Size: 463 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Registration Schem

File Type: pdf | Size: 483 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Registration Schem

File Type: pdf | Size: 483 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Bird Scheme

Result Release Authorization and Undertaking for Qualification Programme (QP) Early Bird Scheme Important Notes You must complete and submit this form with online application on or before the applica ...

File Type: pdf | Size: 484 KB

Result Release Authorization and Undertaking for Qualification Programme QP Special ArrangementPolyU

File Type: pdf | Size: 468 KB

Result Release Authorization and Undertaking for Qualification Programme QP Special Arrangement

File Type: pdf | Size: 469 KB

Result Release Authorization and Undertaking for Qualification Programme QP Special Arrangement

File Type: pdf | Size: 468 KB

TC PR1691PPress Release Cleanrevised

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年七月十四日）香港會計師公會轄下一紀律委員會，於二零二三年六月八日命令，由二零二三年七月二十日起將會計師黃大偉先生（會員編號： A05100）從會計師註冊紀錄冊中除名，為期兩年，並吊銷黃先生的執業證書。此外，紀律委員會亦譴責黃先生及命令他繳付紀律程序費用186,617.50 港元。黃先生以個人名義在沒有員工的情況下執業（簡稱「執業單位」）。 ...

File Type: pdf | Size: 435 KB

TC PR_1688P_Press Release as at 12 Jun 2023_to sitecore

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年六月十三日）香港會計師公會轄下一紀律委員會，於二零二三年五月九日命令，由二零二三年六月二十日起吊銷執業會計師梁鑑文先生（會員編號： F06233）的執業證書，並在六個月內不向其另發執業證書。此外，紀律委員會亦譴責梁先生及命令他繳付罰款75,000 港元及紀律程序費用140,265 港元。梁先生是中望會計師行及中國威鵬會計師事務所有限公司 ...

File Type: pdf | Size: 165 KB

TC PR1691PPress Release Clean

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年七月十四日）香港會計師公會轄下一紀律委員會，於二零二三年六月八日命令，由二零二三年七月二十日起將執業會計師黃大偉先生（會員編號： A05100）從會計師註冊紀錄冊中除名，為期兩年，並吊銷黃先生的執業證書。此外，紀律委員會亦譴責黃先生及命令他繳付紀律程序費用186,617.50 港元。黃先生以個人名義在沒有員工的情況下執業（簡稱「執業單位」 ...

File Type: pdf | Size: 435 KB

DET

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 ...

File Type: pdf | Size: 295 KB

DMS_052020

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 ...

File Type: pdf | Size: 237 KB

Result Release Authorization and Undertaking for Qualification Programme QP Special Arrangement

File Type: pdf | Size: 508 KB

Result Release Authorization and Undertaking for Qualification Programme QP Early Bird Scheme

File Type: pdf | Size: 520 KB

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 ...

发布日期: 2014-05-21

File Type: pdf | Size: 1 MB

20130520_module_a_essay

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发布日期: 2013-05-31

File Type: pdf | Size: 1 MB

ed-annual-improvement

June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...

发布日期: 2011-06-22

File Type: pdf | Size: 191 KB

DD-ReviewConstitution_PartII

REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...

发布日期: 2008-12-08

File Type: pdf | Size: 860 KB

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

File Type: pdf | Size: 177 KB

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

File Type: pdf | Size: 649 KB

CL5

ANNEX 1 HKAB’s Comments on IASB Discussion Paper on Business Combinations — Disclosures, Goodwill and Impairment No IASB Question HKAB CommentsHKAB CommentsHKAB CommentsHKAB CommentsHKAB Comments HKAB ...

File Type: pdf | Size: 196 KB

Programme Assessment Module Exemption Application Form

Programme Assessment Module Exemption Application Form HKICPA Qualification Programme (QP) AccreditationProgramme Assessment and Module Exemption Application Form(for assessment of Degree and Conversi ...

发布日期: 2019-06-13

File Type: docx | Size: 105 KB

hk(sic)-int 15

Operating Leases — Incentives HK(SIC)-Int 15 Issued December 2004Revised September 2010 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 15 Copyright 2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 142 KB

9

Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...

发布日期: 2018-08-29

File Type: pdf | Size: 256 KB

1259C_DC order _edited_1

. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...

发布日期: 2018-07-03

File Type: pdf | Size: 215 KB

1259C_DC order _edited

. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...

发布日期: 2018-07-03

File Type: pdf | Size: 215 KB

976r13_SET_StudentOnline

BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...

发布日期: 2017-06-13

File Type: pdf | Size: 896 KB

976r13_SET_TeacherExpress_Jul2017

BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2017 ISSUE NEWS HKICPA/HKABE Mock Examination on BAFS HKICPA/HKABE Mock Examination on BAFS (December 2017 session) Examination timet ...

发布日期: 2017-06-13

File Type: pdf | Size: 1009 KB

news_8_161208

Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 8 ...

发布日期: 2016-12-08

File Type: pdf | Size: 278 KB

229

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

发布日期: 2016-06-07

File Type: pdf | Size: 139 KB

orderform

Name: Address: (Please fill in this return mailing label) For Institute Use Only Ref. no.: Receipt no.: Receipt date: Remarks: Issued by: This fabulous box set includes two books, May Moon and the Sec ...

发布日期: 2015-11-09

File Type: pdf | Size: 330 KB

discount_0720

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 ...

发布日期: 2015-07-22

File Type: pdf | Size: 706 KB

discount_0720old

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 ...

发布日期: 2015-07-20

File Type: pdf | Size: 8 MB

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

发布日期: 2014-11-13

File Type: pdf | Size: 3 MB

Module A _Jun14_Question

Module A (June 2014 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 and appropriate presentatio ...

发布日期: 2014-06-30

File Type: pdf | Size: 102 KB

Module A _Jun14_Question_1

发布日期: 2014-06-30

File Type: pdf | Size: 102 KB

reit-code-sub-260214

By email and by post 26 February 2014 Our Ref.: C/CFC, M93167 The Securities and Futures Commission 35th Floor, Cheung Kong Centre 2 Queen's Road Central Hong Kong Dear Sirs, Consultation on Amend ...

发布日期: 2014-02-27

File Type: pdf | Size: 164 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

发布日期: 2014-02-13

File Type: pdf | Size: 269 KB

Anonymous

1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...

发布日期: 2014-01-20

File Type: pdf | Size: 46 KB

tueqc03

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2014-01-17

File Type: pdf | Size: 621 KB

Accreditation Guidelines_Non HK Deg and CP conducted outside HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Accountancy Degree/Conversion Programmes offered by non Hong Kong Universities/Degree-granting Institutions conducted outside Hong Kon ...

发布日期: 2013-10-25

File Type: pdf | Size: 251 KB

dig131026

Let's party! Come join the dance fun night to have a glimpse of different types of Ballroom Standard dance and Latin dance. Jazz and funk dance will also be featured. Dancing is one of the most po ...

发布日期: 2013-09-09

File Type: pdf | Size: 594 KB

dec_wgatue

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2012-10-30

File Type: pdf | Size: 391 KB

A5a

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

发布日期: 2012-03-29

File Type: pdf | Size: 144 KB

tue03pe0412

发布日期: 2012-02-08

File Type: pdf | Size: 714 KB

20110817-order

Proceedings No.: D-07-0257C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the D ...

发布日期: 2011-08-17

File Type: pdf | Size: 168 KB

360-degree-leadership5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student ( ...

发布日期: 2011-04-11

File Type: pdf | Size: 385 KB

ws-business-finance-jan-apr

Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...

发布日期: 2011-03-30

File Type: pdf | Size: 624 KB

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 ...

发布日期: 2011-03-30

File Type: pdf | Size: 134 KB

C - Introduction 20111

发布日期: 2011-03-30

File Type: pdf | Size: 134 KB

lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

发布日期: 2011-03-25

File Type: pdf | Size: 144 KB

D_Combined Version

发布日期: 2011-03-25

File Type: pdf | Size: 144 KB

D_Combined Version

发布日期: 2011-03-25

File Type: pdf | Size: 144 KB

Module C - Introduction

发布日期: 2010-09-13

File Type: pdf | Size: 302 KB

business-finance

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay ...

发布日期: 2010-06-17

File Type: pdf | Size: 294 KB

090918

By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...

发布日期: 2009-09-18

File Type: pdf | Size: 59 KB

FRSCMM-May

1 Minutes of the 172nd meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

发布日期: 2009-06-01

File Type: pdf | Size: 40 KB

appendix_3

PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) Appendix III -Release Letter to Prospective Purchaser /Investor /Len ...

发布日期: 2009-04-30

File Type: pdf | Size: 24 KB

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

发布日期: 2008-12-12

File Type: pdf | Size: 43 KB

FRSCMS-Nov

发布日期: 2008-12-12

File Type: pdf | Size: 43 KB

techwatch71

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. Contents Spotli ...

发布日期: 2008-09-03

File Type: pdf | Size: 232 KB

Submission_D23

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 21 May 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC Draft ...

发布日期: 2008-05-22

File Type: pdf | Size: 87 KB

IASB_EB

14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...

发布日期: 2008-05-15

File Type: pdf | Size: 48 KB

I2C-IASB-EB

发布日期: 2008-05-15

File Type: pdf | Size: 48 KB

HKEx_071108_App

Appendix Comments from Hong Kong Institute of CPAs in response to the Consultation Paper on the Growth Enterprise Market (GEM) Q1. Do you agree with, or have any suggested modifications to, the follow ...

发布日期: 2007-11-08

File Type: pdf | Size: 31 KB

200707

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – July 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 July 2007. Members of the Committee presen ...

发布日期: 2007-09-25

File Type: pdf | Size: 320 KB

FRSCMS-Jul

发布日期: 2007-09-25

File Type: pdf | Size: 320 KB

200704

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – April 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 April 2007. Members of the Committee pres ...

发布日期: 2007-06-13

File Type: pdf | Size: 315 KB

FRSCMS-Apr

发布日期: 2007-06-13

File Type: pdf | Size: 315 KB

Submission_IAASB_ED_ISA_540_580

1 By e-mail and by fax (0062 1 212 286 9570) 17 May 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of A ...

发布日期: 2007-05-21

File Type: pdf | Size: 148 KB

versatile_manager

The versatile manager SOME EXECUTIVES SEEM to believe that getting ahead in life is largely a matter of developing a split personality. At work, they are driven, demanding, focused and can even verge ...

发布日期: 2007-04-14

File Type: pdf | Size: 33 KB

Submission_cframework

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 Ms. Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Unite ...

发布日期: 2006-12-05

File Type: pdf | Size: 160 KB

July06

-1 -Auditing and Assurance Standards Committee Meeting Summary – July 2006 The Auditing and Assurance Standards Committee (Committee) met on 20 July 2006. Members present at the meeting were: Richard ...

发布日期: 2006-10-04

File Type: pdf | Size: 49 KB

Feb06

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2006 The Auditing and Assurance Standards Committee (Committee) met on 28 February 2006. Members present at the meeting were: ...

发布日期: 2006-04-24

File Type: pdf | Size: 31 KB

RPT_Feb06

Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...

发布日期: 2006-02-21

File Type: pdf | Size: 53 KB

RPT_Feb06

发布日期: 2006-02-21

File Type: pdf | Size: 53 KB

0601

Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...

发布日期: 2006-02-20

File Type: pdf | Size: 54 KB

FRSCMS-Jan

发布日期: 2006-02-20

File Type: pdf | Size: 54 KB

D18

International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION Interim Financial Reporting and Impairment Comments to be receive ...

发布日期: 2006-01-11

File Type: pdf | Size: 74 KB

sas500a

SAS 500A (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 500A CONSIDERING THE WORK OF INTERNAL AUDITING (Effective for audits of financial statements for periods beginning before 15 December 20 ...

发布日期: 2005-06-30

File Type: pdf | Size: 27 KB

MPFA_submission

By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...

发布日期: 2004-03-29

File Type: pdf | Size: 725 KB

MPFA_submission

发布日期: 2004-03-29

File Type: pdf | Size: 725 KB

K_H_Lau_31-Oct-02

ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...

发布日期: 2002-11-01

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