Ren_FB Corp Offers 2024 Mar
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_Corporate Offers 2023 Apr
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 Apr
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corporate Offers 2023 May
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2023 Jun
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2023 Jul
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 Apr
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 May
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Express Lunch 2024 May
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 June
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 Jul
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 Sep
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2024 Oct
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Janet Kwan_2014
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...
w101019
The Finance Professionals Role in Risk Management Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Progra ...
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P. 1 Qualification Programme (QP) Online Application System (Re-registration) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
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Qualification Programme (QP) Online Registration System User Guide Page 2 Qualification Programme (QP) Online Registration To facilitate applicants in the QP application procedure and to further enhan ...
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PTI Flyer
Join Our 8 Million Learners from 150 CountriesSpecial Offer to HKICPA Members /Student Members/Staff35% OFF(Now till 17 Dec , 23)15% OFF (18 Dec , 23 –17 Jan , 24)Intro to AI /Data Analytics /Cyber Se ...
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Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...
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Paramount Banquet Hall 百樂門宴會廳LG, South Seas Centre, 75 Mody Road, Tsim Sha Tsui. 尖沙咀麼地道75號南洋中心LG
apr_latin_map
4/F, Bel Trade Commercial Building, 3 Burrows Street, Wanchai, Hong Kong. (香港灣仔巴路士街3號百營商業大厦4樓全層)
130222_map
百樂會尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓(9th Floor, BCC Building, 25-31 Carnarvon Road, TST)
TAA-EVENTS -2_Months-Sep-2016
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 ...
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National Day Celebration Dinner 2015 香港會計界慶祝六十六周年國慶聯歡晚會Thursday, 24 September 2015 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 ...
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user-guide
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中國內地社會保險制度及港澳臺居民參保介紹 (Published on 4 Feb 2020)
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Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...
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1 Proceedings No.: D-13-0847C 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 ...
JudgesReport_2017_final
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Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...
dd_150424
Dear members, The April dance dinner will be held on Friday, 24 April at 7:00 pm at 百樂會at 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click here fo ...
dd_150123
Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...
dd141017
Dear members, The October dance dinner will be held on Friday, 17 October 2014 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...
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Cocktail Reception in Guangzhou (17 February 2016)
Cocktail Reception in Guangzhou (17 February 2016)
Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上 年度在中國內地進行臨時執業活動的,要在 5 月 31 日之前報備 前述期間的全部臨時執業活動。 註:臨時執業業務報告表(附表 4) 《暫行規定》第十條:"在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前,向臨時執業許可証頒發機關報備上年度臨時執業業務報告表(附表 4)。向省級財政部門報備 ...
Best written reports 2018
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
Best written reports 2018_PRC
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
國務院關於印發廣州南沙深化面向世界的粵港澳全面合作總體方案的通知 (Published in June 2022)
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New Books in Library (August 2014) 2014年度註冊會計師全國統一考試輔導教材Title /Author: 會計/中國注冊會計師協會編. ISBN: 9787509551257 (pbk.) Publisher: 中國財政經濟出版社Year: 2014 Call No.: HF5661 .K8345 2014 Note: Subject: Accounting-- ...
020819c
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廣東省委全面深化改革委員會關於印發廣州市推動“四個出新出彩”行動方案的通知(Published on 28 Oct 2019)
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dd_151218
Dear members, The December dance dinner will be held on Friday, 18 December 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please clic ...
dd151127
Dear members, The November dance dinner will be held on Friday, 27 November 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please clic ...
dd_151023
Dear members, The October dance dinner will be held on Friday, 23 October 2015 at 7:00 pm at百樂會, 9th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓). Please click ...
Ren_FB Corporate Offers 2022 Aug Sep
Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...
《廣州南沙粵港合作諮詢委員會》服務中心現已啟用 (published in June 2022)
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特區政府資助計劃及中小企支援服務簡介會 (CGCC Seminar 10 Dec 2019)
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faq
境外會計師事務所在中國內地臨時執行審計業務常見問題1. 問: 《境外會計師事務所在中國內地臨時執行審計業務暫行規定》("《暫行規定》") 於2011年3月21日開始實施,在實施前已取得臨時執業許可證且並未逾期的事務所,是否需要再按《暫行規定》重新申請? 答: 已取得的臨時執業許可證尚未逾期的,不需要重新申請。2. 問: 《暫行規定》第八條:"境外會計師事務所在臨時執業 ...
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December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...
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Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
Full_proposal2017-18_1
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
"Rich Kid, Poor Kid" in the news
Working together with our accountant members, HKICPA is committed to promoting financial literacy throughout the city. Over the years, we have embraced a culture of financial management education amon ...
DBIG -110810 (Abalone dinner)
DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...
FE Dec 18 Paper IIQuestion
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economic-insight-q2
Emerging markets hesitate as advanced economies accelerate Welcome to ICAEW’s Economic Insight: Greater China, a quarterly forecast for the region prepared specifically for the finance profession. Pro ...
Circular_1203
Bridge Training Course The Bridge Interest Group is going to conduct a series of training course intended for novice players who are interested in honing their skills. Beginners who do not know the ga ...
ProblemSolving
Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in th ...
carreerDevelopment
Careers & development Prospective CPA Issue No. 49 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 I’m sometimes asked to recommend a good book on writing or the Englis ...
090919
Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...
strength
66 May 2008 accountancymagazine.com Careers & Lifestyle Jobs www.roberthalf.co.uk Just finance and accounting jobs. No one, however talented, is perfectly well-rounded. We all have unique s and we ...
w101018
The Emerging Strategic Role of the Management Accountant Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: ...
Study Tips to Ace QP Module Exams_1
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
Study Tips to Ace QP Module Exams
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
W091010
* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...
Examples of Match Points and International Match Points Scoring Methods (2)
Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...
Concert list 2015
Premiere Performances Concerts 2015 Date Venue Concert/Performer Series 10 May 2015 (Sun) 3pm Hong Kong City Hall Theatre Mara! (Jazz Quintet) PLAY! Family Series 9 Jun 2015 (Tue) 8pm Hong Kong City H ...
Application Forms
What role does this self assessment of competence play in the application process The Registration Committee generally takes a holistic approach when vetting the applications. The required level of kn ...
iesba_workplan
19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...
Shangri-La Mid Autumn Festival 2024
指定客戶專享優惠香格里拉中秋月餅及禮物籃ISLAND SHANGRI-LA 港島香格里拉· SUMMER PALACE 夏宮Shangri-La Mooncake Selection (9 pieces, including 3 pieces for each of the following)· Shangri-La 50-year Aged Mandarin Peel, R ...
Circular_BrIG1701_v2
Bridge Training Course The Bridge Interest Group has organized a 6-session training course intended for beginners and average players. While members are welcome to bring friends who are also bridge en ...
Event Detail - MyCPA
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Award Ceremony for QP top students and scholarship recipients 2015-2016
17 September 2016 (Saturday)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Introduction to Sailing Level One The Sailing Interest Group (SIG) is offering a beginner dinghy course for members. This two day training course intends to give a ta ...
Concert list 2015
Premiere Performances Concerts 2015 Date Venue Concert/Performer Series *14 Jan 2015 (Wed) 8pm Hong Kong City Hall Concert Hall Opening Night – Viennese Soiré (Festival Artists) HKICMF 2015 *15 J ...
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2016-2017
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2016-2017
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2015-2016
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2015-2016
Results
組別Category名次Ranking隊伍名稱Team Name1City University of Hong Kong2Standard Chartered Bank (Hong Kong) Limited3Li & Fung (Trading) Limited4The Hong Kong Institute of Architects組別Category名次Ranking隊伍名稱Te ...
Coastal cleanup initiative and networking BBQ (19 Nov 2016)
Coastal cleanup initiative and networking BBQ (19 Nov 2016)
Coffee Workshop – Tasting Like a Connoisseur (21 Nov 2016)
Coffee Workshop – Tasting Like a Connoisseur (21 Nov 2016)
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
Forum on the 2016 Legislative Council Election (Accountancy Functional Constituency)
Forum on the 2016 Legislative Council Election (Accountancy Functional Constituency)
Gingerbread house and cookie making class A (17 Dec 2016)
Gingerbread house and cookie making class A (17 Dec 2016)
Gingerbread house and cookie making class B (18 Dec 2016)
Gingerbread house and cookie making class B (18 Dec 2016)
CPACUP_Results_2018
組別Category名次Ranking隊伍名稱Team Name1益龍行有限公司2CityU Dragon Boat Team3DBS Red Dragons4Buildings Department 25th Anniversary Dragon Boat Team組別Category名次Ranking隊伍名稱Team Name1The Hong Kong Institution of Engi ...
Settlements
Settlements are entered into in response to a request from parties who are involved in Institute regulatory proceedings when the Institute considers that settlement will represent a just and proper re ...
sc2020c
準則趨同的更新文件(二零二一年九月三十日) 為了保持《企業會計準則》與《國際財務報告準則》持續趨同,中國財政部正進行修訂《企業會計準則》的工作。如二零一九年十月十八日的更新文件所述,財政部就保險合同的《企業會計準則》發出徵求意見稿,徵求公衆的意見。於二零二零年十二月,財政部修訂發佈《企業會計準則第25號——保險合同》,該準則與《國際/香港財務報告準則第17號——保險合同》原則上基本一致。二零二零年 ...
2012 results
組別Event名次Ranking隊伍名稱Team Name1香港會計人員總會Hong Kong Accounting Professionals Association2香港建築師學會The Hong Kong Institute of Architects3港鐵水上活動會聯隊Metro Water Sports Club (Mixed Team)4中國銀行(香港)有限公司Bank of Chin ...
2011 CPA Cup results
場次Race組別Event名次Ranking隊伍名稱Team Name1香港建築師學會The Hong Kong Institute of Architects572香港會計人員總會Hong Kong Accounting Professionals Association14:323港鐵水上活動會Metro Water Sports Club4中國銀行(香港)有限公司Bank of China ...
Mainland of China
Through ongoing communications with Mainland authorities and regulators, the Institute focuses on helping members stay on top of developments, and ensuring that their views are heard and addressed. Ou ...
Problem solving_090828
1 Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in ...
candidate11
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S090706AS
非贸易付汇的税务管理PRC Tax Administration for Remittance of Foreign Exchange Relating to Non-Trade Items Programme Code: Programme Code: Speaker Ms. Winnie Ng, Principal, Deloitte Touche Tohmatsu Ms. Ng has m ...
Circular_Golf Talk_130228
Golf Talk by Mr. Wilson Choy, HKPGA Mr. Wilson Choy, the former chairman of Hong Kong Professional Golfers' Association (HKPGA), who has over 15 years' experience as a golf pro, will conduct a ...
Circular_golf talk
Golf Talk: Introduction to Golf by GIG Co-convenor, Kevin Yuen To promote the game of golf to novices and beginners, Mr. Kevin Yuen, our Golf Interest Group Co-convenor (for non-tournaments), will giv ...
Circular
Talk by Golf Professional -Mr. Wilson Choy It is our pleasure to have Mr. Wilson Choy, the former president of Hong Kong Professional Golfers' Association (HKPGA) to be our speaker at the upcoming ...
Bowling Summer League
2010 Let's go bowling in this summer! The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League”. Join as a team with your fellow bowlers, or come join a team and make som ...
Circular_golf talk (rv)
Circular_golf talk (rv) Golf Talk: Introduction to Golf by GIG Co-convenor, Kevin Yuen The new golf season will commence when autumn arrives. To kick-start the new season, Mr. Kevin Yuen, Golf Interes ...
S061116_form
Registration The admission fee for attending this evening seminar is HK200 and HK330 per person for Institute’s Member /International Affiliate (“IA”) /Student and Non-Member respectively. Application ...
Judges_report2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
2014_results
組別Category名次Ranking隊伍名稱Team Name1香港建築師學會龍舟隊The Hong Kong Institute of Architects2渣打銀行龍舟隊Standard Chartered Bank Dragon Boat Team3星展銀行(香港)紅火飛龍DBS Bank (HK) Red Dragons4Li & Fung Dragon Force組別Categ ...
2013 results
組別Category名次Ranking隊伍名稱Team Name1香港建築師學會The Hong Kong Institute of Architects2渣打銀行龍舟隊Standard Chartered Bank Dragon Boat Team3中國銀行(香港)有限公司Bank of China (Hong Kong) Ltd.4香港會計師公會Hong Kong Institute of C ...