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ETS_Module B

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发布日期: 2018-05-17

File Type: pdf | Size: 357 KB

pr_20170831_tc

1 致：編採主任／新聞財經版輯香港會計師公對香港會計師公對香港會計師公對香港會計師公對一名會計師作出名會計師作出名會計師作出監管行動監管行動(香港，二零一七年八月三十一日) 香港會計師公就香港會計師公就會計師李俊安(會員編號： A2 0197 )沒有或忽略遵守、維持以其他方式應用公會頒布的專業準則，對沒有或忽略遵守、維持以其他方式應用公會頒布的專業準則，對作出監管行動。李先生是一間香港上市公司 ...

发布日期: 2017-08-31

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

发布日期: 2017-05-29

File Type: pdf | Size: 386 KB

DC Order_ 1134H_12 Oct 2016

4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...

发布日期: 2016-10-25

File Type: pdf | Size: 227 KB

tfp160528S_v1

Mainland Tax Conference 2016 Programme Code: TFP160528S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, t ...

发布日期: 2016-05-19

File Type: pdf | Size: 616 KB

20160520_Summer League

Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join Bowling Summer League commencing in May till September 2016. You may form your own team or we will help team you u ...

发布日期: 2016-05-05

File Type: pdf | Size: 178 KB

tfp160528S

发布日期: 2016-04-22

File Type: pdf | Size: 276 KB

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2016-03-30

File Type: pdf | Size: 319 KB

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 ...

发布日期: 2016-01-14

File Type: pdf | Size: 475 KB

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

发布日期: 2016-01-08

File Type: pdf | Size: 268 KB

bcies-nov

1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

发布日期: 2015-10-27

File Type: pdf | Size: 270 KB

pr-20151006-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名會計師作出紀律處分（香港，二零一五年十月六日）香港會計師公會轄下一紀律委員會於二零一五年九月十日就葉泳倫先生(會員編號：F04513)、鄭健民先生(會員編號：F05905)及王寶玲女士(會員編號：A27252)( 統稱為「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，對答辯人作出譴責，並命令他們每人繳付罰款 ...

发布日期: 2015-10-06

File Type: pdf | Size: 249 KB

w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2015-09-21

File Type: pdf | Size: 314 KB

lec150912

課程內容東晉大書法家王羲之被譽為中國書聖，他的行書歷來被尊為天下第一，草書《十七帖》也與《蘭亭序》一樣被唐太宗李世民作為最心愛之物收藏。這期的王羲之行草班，以王羲之的行書為主體，加註草書的寫法，使學員在學習王羲之行書的同時，又學到草書，這也是以後的書法創作所必須的基本元素。《王羲之》行草班(二)課程共分十八堂，每堂一個小時，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 ...

发布日期: 2015-08-19

File Type: pdf | Size: 714 KB

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

发布日期: 2015-08-18

File Type: pdf | Size: 16 KB

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 ...

发布日期: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150803_1

发布日期: 2015-07-09

File Type: pdf | Size: 432 KB

150622

Supported by: Global asset recovery and tackling action to undermine the arbitration process About the topic As arbitration becomes an increasingly common approach to dispute resolution international ...

发布日期: 2015-06-17

File Type: pdf | Size: 226 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

发布日期: 2015-04-14

File Type: pdf | Size: 716 KB

Flyer_SGIG1503

Ukulele Class (For Beginners) The Singing Interest Group is re-running the ukulele class for beginners. If you are interested in learning this fun Hawaiian instrument, don't miss this opportunity ...

发布日期: 2015-01-23

File Type: pdf | Size: 562 KB

order-reason-1029

Proceedings No.: D-11-0615C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of COMPLAINANT Cert ...

发布日期: 2014-12-02

File Type: pdf | Size: 32 KB

976r3_EandT_StudentExpressonline_141119

NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...

发布日期: 2014-11-19

976r3_EandT_TeacherExpressonline_141119

发布日期: 2014-11-19

File Type: pdf | Size: 674 KB

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 ...

发布日期: 2014-10-17

Ukulele_1409

Ukulele Class (For Beginners) The Singing Interest Group is introducing a ukulele class for beginners. If you are interested in learning this fun Hawaiian instrument, don't miss this opportunity t ...

发布日期: 2014-07-17

File Type: pdf | Size: 459 KB

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

powerpoint

Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...

发布日期: 2014-06-04

File Type: pdf | Size: 3 MB

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 ...

发布日期: 2014-05-28

File Type: pdf | Size: 492 KB

Module B 20140430 upload

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发布日期: 2014-05-21

cfw140610

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) This programme aims to enhanc ...

发布日期: 2014-04-22

File Type: pdf | Size: 498 KB

TFP140524S

Mainland Tax Conference 2014 Programme Code: About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, individual ...

发布日期: 2014-04-15

File Type: pdf | Size: 236 KB

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...

发布日期: 2014-03-13

File Type: pdf | Size: 474 KB

cpd-briefing

1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...

发布日期: 2014-03-05

File Type: pdf | Size: 227 KB

news_1_140213

Forensic Update News from your forensics interest group -ForensIG Issue no. 1 (Feb 2014) Welcome to ForensIG Welcome to the first issue of Forensic Update, periodic news and information from the Hong ...

发布日期: 2014-02-12

File Type: pdf | Size: 138 KB

Golf Day _140127

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

发布日期: 2013-12-19

File Type: pdf | Size: 133 KB

HK Ballet

聖香港誕合會家計師歡公芭會蕾舞劇員尊《屬胡優桃惠夾子》票價最多減至5折！ 880/1000/1500有機會獲得胡桃夾門子票經持典有木人偶或限量版Tee Exclusive to HKICPA Member Only -up to 50% off for the magical ballet The Nutcracker ! BOOKING FORM 訂票表格(Fax : 2572 8035 Tel ...

发布日期: 2013-12-13

File Type: pdf | Size: 846 KB

LEC131207

課程內容隸書是由篆書演變而成，興於漢，並在以後各個朝代盛行。由於隸書端莊大方，典雅美觀，易識易記，故歷經兩千餘年而不衰.隸書分為碑刻，摩崖刻及毛筆書寫，有圓筆，方筆不同風格，圓筆隸書以為代表；方筆隸書以為代表。隸書課程現已接受報名，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席，中國書畫函授大學教授 ...

发布日期: 2013-11-19

File Type: pdf | Size: 650 KB

131018ppt

Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...

发布日期: 2013-10-28

File Type: pdf | Size: 221 KB

sep

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

发布日期: 2013-08-23

File Type: pdf | Size: 345 KB

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

发布日期: 2013-07-31

File Type: pdf | Size: 2 MB

c130124

Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂：楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形 ...

发布日期: 2013-01-03

File Type: pdf | Size: 687 KB

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

发布日期: 2012-10-12

File Type: pdf | Size: 706 KB

jf120925

Joint Financial Reporting Forum HKFRS 10 for asset managers – should a fund manager consolidate its managed funds? Highlights A new financial reporting standard, HKFRS 10 Consolidated Financial Statem ...

发布日期: 2012-09-14

File Type: pdf | Size: 486 KB

techqs

Issued February 2002, Revised June 2003, January 2004, September 2004, August 2005 and August 2006 Page 1 of 6 HKICPA Staff Policy on Handling Members’ Technical Queries Introduction 1. The Hong Kong ...

发布日期: 2012-08-29

File Type: pdf | Size: 72 KB

islamic-bond

15 June 2012 By email (sukuk_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXG, M83786 Miss Salina Yan, JP Deputy Secretary for Financial Services and the Treasury (Financial Services) 1 Financial ...

发布日期: 2012-06-27

File Type: pdf | Size: 184 KB

Circular_GIG120521

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...

发布日期: 2012-04-17

Circular_GIG120323

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

发布日期: 2012-02-20

File Type: pdf | Size: 186 KB

1229-1

Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34( I)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...

发布日期: 2011-08-12

0830-1

Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(l)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disci ...

发布日期: 2011-07-28

File Type: pdf | Size: 171 KB

Circular_GIG110527_v2

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

发布日期: 2011-05-05

File Type: pdf | Size: 185 KB

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

发布日期: 2011-01-06

File Type: pdf | Size: 189 KB

2009 Update to JD_c

1 2009《联合声明》更新文件(2009 年12 月15日) 1. 香港会计师公会（下称“公会”)代表团于2009年10月13日在北京参加了第三次三方会议（财政部、国际会计准则理事会、公会），是次会议得出的结论如下： 2. 中国企业会计准则与国际财务报告准则趋同的路线图：财政部近日发布了《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。这表明：（a）财政部计划采用由国际会计准则理事会 ...

发布日期: 2011-01-05

File Type: pdf | Size: 176 KB

football_c_2011

CPA Football Competition 2011 Dates : Sunday, 9 January 2011 (1st match) Depending on the number of participating teams, matches will be held in the weekend of January to March 2011. Venue : Kowloon T ...

发布日期: 2010-12-09

File Type: pdf | Size: 279 KB

detail-competency-framework

SD (Insolvency) – Detailed Competencies Technical Competencies It is expected that all applicants of SD (Insolvency) should be able to demonstrate their attainment of all the core technical competenc ...

发布日期: 2010-09-27

File Type: pdf | Size: 373 KB

choi-chi-lam-order

1 Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Dis ...

发布日期: 2010-09-08

File Type: pdf | Size: 16 KB

faq

1 Consultation paper on proposed changes to auditing practices Frequently Asked Questions Audit practice -Additional QA measures Q1. I am a part-time practising certificate (PC) holder practising in m ...

发布日期: 2010-04-08

File Type: pdf | Size: 79 KB

HKHMC_details

CPA 111000111 Dental Hygiene Service 牙齒口腔服務 1 9 0 Plan Details: Unlimited free checkup and oral hygiene education 免費口腔檢查及口腔衛生指導• One Scaling (periodontic and deep cleaning excluded) or One Simple Pull ...

发布日期: 2010-03-18

File Type: pdf | Size: 137 KB

eric-order

1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

发布日期: 2010-03-15

File Type: pdf | Size: 38 KB

fin-report-lunch-forum

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

发布日期: 2010-03-05

File Type: pdf | Size: 140 KB

Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

发布日期: 2009-09-13

QP-enrol_form0811

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

发布日期: 2008-11-17

File Type: pdf | Size: 191 KB

CF_Submission-ED

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

发布日期: 2008-09-24

File Type: pdf | Size: 58 KB

QP-Module Enrolment Form

发布日期: 2008-03-03

File Type: pdf | Size: 93 KB

annex1app2_c

中文版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的附录2 香港财务报告准则体系_________________________________________________________________________ 编制和呈报财务报表的框架香港财务报告准则• 香港财务报告准则第1号——首次采用香港财务报告准则• 香港财务报告准则第2号—— ...

发布日期: 2007-12-06

File Type: pdf | Size: 87 KB

tig_speech

1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Mrs Alice Lau, Commissioner of Inland Revenue 15 October 2007 Ladies and Gentlemen, Good ...

发布日期: 2007-11-02

File Type: pdf | Size: 99 KB

tig_speech

发布日期: 2007-11-02

File Type: pdf | Size: 99 KB

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

发布日期: 2007-10-18

File Type: pdf | Size: 123 KB

0704

-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...

发布日期: 2007-06-08

File Type: pdf | Size: 48 KB

TUE_Flyer

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

发布日期: 2007-04-16

File Type: pdf | Size: 158 KB

200702

Financial Reporting Standards Committee Meeting summary – February 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 February 2007. Members of the Committee present we ...

发布日期: 2007-03-27

File Type: pdf | Size: 64 KB

FRSCMS-Feb

发布日期: 2007-03-27

File Type: pdf | Size: 64 KB

0612

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...

发布日期: 2007-01-26

File Type: pdf | Size: 124 KB

FRSCMS-Dec

发布日期: 2007-01-26

File Type: pdf | Size: 124 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

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

Territory-wide_teen_survey_Press_release_Eng

To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...

发布日期: 2005-06-22

File Type: pdf | Size: 110 KB

0501

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

发布日期: 2005-03-01

File Type: pdf | Size: 149 KB

FRSCMS-Jan

发布日期: 2005-03-01

File Type: pdf | Size: 149 KB

SME-FRF_CP-IIcl

Consultation Draft SME-FRF – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) Scope 1. This Small and Medium-sized Entity Financial Reporting Framewo ...

发布日期: 2004-05-17

File Type: pdf | Size: 110 KB

Mar04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...

发布日期: 2004-05-03

File Type: pdf | Size: 119 KB

code_submission_app

Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...

发布日期: 2004-04-02

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发布日期: 2003-07-29

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发布日期: 2002-02-06

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发布日期: 2019-01-10

MPS_D_PartI

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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发布日期: 2018-10-23