1_102_Jan14
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
update032
Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
PPT_CFIG170220
The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...
QPCAC2016_PRC_Leaflet_
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
QPCAC2016_PRC_Leaflet
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
QPCAC_2016_PRC_Leaflet
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2016年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
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 ...
1603 HKICPA Easter Member Promotion
HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...
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 ...
Status report 2013e
Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...
20121024_Module D_PartII
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39-agm-booklet
Acting for the profession 16 December 2011 5:30p.m. auditorium, 27/f., wu chung house, wanchai 第39屆周年大會39TH ANNUAL GENERAL MEETING01 02 第39屆周年大會舉行的理事會成員選舉Election of Council members at the 39th annual ...
cpa-agm2010
-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17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 ...
PRC News
News Posted Links 16-Dec-2024 The Accounting Department of the MoF released the Q&A on the Implementation of the Government Accounting Standards System in 2024 16-Dec-2024 The person in charge of ...
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 ...
35th_AGM_Booklet
1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...
34th_AGM_Booklet
06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...
ConvergenceI2C
-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
Past Events (2020)
Past Events (2020) Date Topic Nature of activity 11 Dec 2020 E-learning webinar: Tackling Hurdles to the Voluntary Liquidation of Wholly Foreign Owned Enterprises in the Mainland Live webinar 8 Dec 20 ...
Arrangement on your current QP Final Examination enrolment in the December 2020 Session
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2018
Date of submissions Subject 10 December 2018 Inland Revenue (Amendment) (No. 7) Bill 2018 Government response to Submission (31 December 2018) Inland Revenue (Amendment) (No. 2) Ordinance 2019 (passed ...
Module C Business Assurance
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Module C Business Assurance
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Mentorship Programme events
Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...
PerfumeWorkshopAugust
RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...
PerfumeWorkshopAugust
RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...
Exposure Draft 2017
Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...
Circular_GIG1609_v2
The Golf Interest Group (GIG) has organised a golf training course with Mr. Tommy Kan, HKPGA. It is a small group training where Mr. Kan will deliver his coaching according to the individual's lev ...
YMSC151201
Members' Forum for Young Members About the forum The Institute organizes members' forum to apprise young members of the developments of topical issues, both international and local, and the wo ...
VivianLau
PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Vivian Lau Group Financial Controller and Head of Compliance Credit China H ...
DennisHo
PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Dennis Ho President Hong Kong Institute of CPAs Partner PricewaterhouseCoopers Mr. Dennis Ho is the President of Hong ...
EdmandCheung
PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist Edmand Cheung Group Managing Director Innovix Distribution ...
PatrickSung
PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Challenges facing PAIBs Profile of panelist Patrick Sung Executive Director & CFO Guangnan (Holdings) Limited Mr. P ...
Ms
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家,擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...
Ms. Ellen Fok
Parenting seminar: Parents as partner for kindergarten preparation 24 October 2015 Profile of speaker 霍凱霖姑娘教育心理學家霍凱霖姑娘為香港和英國註冊教育及兒童心理學家,擁有加拿大亞伯達省大學心理學學士學位(B.A., University of Alberta)、英國曼徹斯特大學教育學院教育碩士 ...
Workshop Topics Module A Workshop 2_1
Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...
DMCS Invitation Letter_2014
To: All New Members admitted since May 2013 Cocktail Reception for New Members I would like to extend a warm welcome to you as a new member of the Institute and invite you to a cocktail reception for ...
flyer_SMP140303
Date Monday, 3 March 2014 Time 6:30 p.m. – 8:30 p.m. (Registration starts at 6:00pm) Venue Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Chairman Mr. Raymond Cheng, Council ...
Bridge team selection_2013
Dear members, Recruitment of CPA Bridge Representative Team The Recreation and Sports Club for Hong Kong Professional Bodies will hold its very first bridge tournament on Sunday, 24 November 2013 from ...
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 ...
Booking Form 2012
National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...
Section 408 (formerly clause 399)
Section 408 (formerly clause 399) Section 408 (formerly clause 399) Institute's alerts 24 February 2014 Guidance on section 408 of the Companies Ordinance 12 July 2012 Chief executive's alert ...
2012_Recruitment leaflet
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
boc-platinum-card
Dear members, BOC Hong Kong Institute of CPAs Platinum Card (and membership card) To provide more benefits to you, the Institute is introducing the new platinum cards issued by BOC Credit Card (Intern ...
paib-enews-issue-no-7-jun-july-11-events
PAIB events held in June and July 2011 Remarks: See the brief biographies of the above-mentioned speakers at the following links: PAIB networking cocktail on the theme of mentorship (13 June) PAIB s ...
International Health and Hospital Plan (IHHP)
International Health and Hospital Plan (IHHP) International Health and Hospital Plan (IHHP) International Health and Hospital Plan (IHHP) offers its policyholders a broad policy designed to provide co ...
20110824
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 24 August 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The C ...
20110107F
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
20110107
Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...
2010_table reserve form
Reservation Form Annual Dinner -9 December 2010 To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 For ...
AD101209_MPform
Sponsorship Form for Member Practice Annual Dinner – 9 December 2010 (Please return by 19 November 2010) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House ...
info-session
Information Session on the Institute's first Specialist Qualification: Diploma in Insolvency The Diploma in Insolvency programme is the Institute's first Specialist Qualification, covering sub ...
mpsf-v1
Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...
techwatch89_item3
Extract from TechWatch 89 3. 2010-11 Budget Speech The budget speech was delivered on 24 February 2010. Click for the budget highlights and budget tax measures. In its press release and in media inter ...
pubforsale_coursenotes-old
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 21 Aug 09 Ho ...
W091024S
Understanding Structured Products for Accountants Case Study Workshop Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with abo ...
event
Prospective CPA Issue No. 47 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 June 2009 Date Events 5 June P – Seminar on HKAS 32 & 39 and HKFRS 7 financial as ...
industrynews
Industry news Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Efforts by the Big Four accountancy firms to boost their ranks of female partner ...
events
Prospective CPA Issue No. 45 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th worksh ...
Infos_update
Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...
030924
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Preferential claims -International trends and the Hong Kong approach Speake ...
030924
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Preferential claims -International trends and the Hong Kong approach Speake ...
Enroll0805-0808
To: Operation & Finance Department, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Fax: 2893 9853 This TUE registration form can also be downlo ...
Cyberport
Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...
Cyberport
Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...
I2C_Draft_Amendments_to_Constitution_and_Preface
24 April 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASC FOUNDATION CONSULTATION DOCUMENT ON PROPOSED AMENDMENTS TO THE IASC FOUNDATION C ...
I2C-Constitution-n-Preface
24 April 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASC FOUNDATION CONSULTATION DOCUMENT ON PROPOSED AMENDMENTS TO THE IASC FOUNDATION C ...
Concordance_IASE_ED_SME
Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...
I2CIFRS2ad
24 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED ...
I2C-IFRS2ad
24 February 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED ...
bmbig_appendix
MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 17 October 2005 Seminar -Legal Issues relating to the Land Use Right and Real Estate in the Mainland () 7 June 2005 Sem ...
Infos406
P:\IT\HKSA WebSite Updating\recent\2064 Bobo info\.doc Information Sessions on the HKICPA Qualification Programme Do you want to be a Chartered Accountant? Do you want to know more about the HKICPA Qa ...
event_enrol
5 May, 2003 Dear Sir/Madam, Against SARS -let’s Walk for Health Your are cordially invited to mobilise your staff/members to support “Walk for Health” on Thursday, 1 May. It is aimed at encouraging Ho ...
DTC_31-Oct-02
o1J./J.U UU.L u, 1nu 1.1; U:1 ri\A O;) ;),) U1.0U 1ma V1'-&001'. 852 2523 0180 rhe DTC Association ! (lihe Hong Kong Association of Restricted Licence Banks and Deposit-taking Campa tff/J} ...
FSB_28-Sep-02
-, -FROM --28-0CT-2002 18:03 TO 25274032 P.i/01 852 2528 w)i BYfi IFk:i&. MM&.Ii. w-tJ\' /L'sP;- I' J\,ft: FINANCIAL SERVICES BRANCH 'FINANCIALS ERVICESA ND II THE TREASURY BUR ...
HKU SPACE_MSc Accounting and Finance (rv) - special offer (HKICPA) Sep 2014 intak
HKU SPACE_MSc Accounting and Finance (rv) - special offer (HKICPA) Sep 2014 intak Special Offer on MSc Accounting and Finance -Part-time programme by The University of Hull and HKU SPACE HKICPA full m ...
HKU SPACE_MSc Accounting and Finance (rv)
HKU SPACE_MSc Accounting and Finance (rv) Special Offer on MSc Accounting and Finance -Part-time programme by The University of Hull and HKU SPACE HKICPA full members will be entitled to a HK2,000 dis ...
DBIG -110927 (CPA Cup - rundown)
DBIG -110927 (CPA Cup - rundown) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 27 September 2011 Dear all paddlers, The 3rd CPA Cup Dragon Boat race to cele ...
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 ...
DBIG -110615 (updated schedule)
DBIG -110615 (updated schedule) DBIG Dragon Boat Training & Race Schedule June – October 2011 Date Week From To Venue Remarks 12-Jun-11 Sun 9:00 AM 11:30 AM Sai Kung Training 15-Jun-11 Wed 7:30 AM ...
01tp
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on International Ethics Standards Board for Accountants (IESBA) Exposure Draft, Proposed Revisions to the Code Addressi ...
9cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft Date: Friday, 24 March 2023 4:41:42 pm Attachments: image001.png image002.png image003.png image ...
swp01
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024– 2027 Date: Thursday, 20 April 2023 5:24:53 pm ...
2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
SmarTone Flyer Aug 2025 CHN
優惠有效期至2025年8月31日。流動數據服務計劃只適用於攜號轉台及新上台客戶;5G寬頻服務及智能訊息方案只適用於新上台客戶。服務計劃只供以香港身份證申請,並經網上平台登記及簽約24個月。登記所需文件:香港身份證,地址證明及員工證。# 通話分鐘收費的計算方法以每分鐘為單位,不足一分鐘亦作一分鐘計算。其後收費為HK0.5/min。 當每月本地數據用量達到20GB,數據服務仍可繼續,唯將不高於1Mbp ...
1139F_26 June 2018_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
P00 Module C Business Assurance pre-workshop materials LN 090712
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Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
KPMG 6-Sep-02_2
Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...
HKBN Handbill 20240731 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
t8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Rep ...
8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...
Flashcard_Module A(5th edition)
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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 ...
MPS_A_PartII
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