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 ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
Quality assurance department report 2020
QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...
ab4
AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...
update084
i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...
i2c-ed-pn610
1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...
MPS_Module A_Part 2
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Financial Statements
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Financial Statements
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ed_inducement
15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
20121025_ModuleB_PartII
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aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
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312taxcoe07
Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...
qpg-mepe
Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...
Module 10
Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
AGM-booklet-2018
ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...