Module A Pre-Workshop Materials_2

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jeremy-hobbins

HKICPA Annual Conference New Drivers for Business Decisions and Governance Jeremy Hobbins LF 1937 Li & Fung (1937) Ltd. Trinity CRA The Li & Fung Group Publicly Listed Luxury Retailing Publicl ...

s110823s

Inbound Investment into India Programme Code: S110823S India is one of the most attractive Foreign Direct Investment (FDI) destinations with growth rates in excess of 8% p.a. The drivers for investmen ...

it-security

20 data from the hard drive of your printer or copier before you dispose of the old unit, presumably because you’re buying a new copier. What harm, you might wonder, could there possibly be in selling ...

successGrad

Successful graduate Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 Five tips for accountants in a recession The accounting profession has been ...

BaptistUniversity

1 Responses to Questions Raised by IASB-US FASB Financial Crisis Advisory Group Department of Accountancy & Law, Hong Kong Baptist University, Hong Kong We understand that current financial crisis ...

HKFRS_forum_2007_summary

Extract from TechWatch Issue 52 (January 2007) 8. IASB/FASB Roundtables on Measurement and HKFRSs/IFRSs Forum IASB/FASB Roundtables Two IASB/FASB Roundtables were held on 16 and 17 January 2007 in Hon ...

HKFRS-forum-2007-summary

Extract from TechWatch Issue 52 (January 2007) 8. IASB/FASB Roundtables on Measurement and HKFRSs/IFRSs Forum IASB/FASB Roundtables Two IASB/FASB Roundtables were held on 16 and 17 January 2007 in Hon ...

FlorenceKwok

Feature interview By Zoë Byron Route to success with QP Name: Florence Kwok Position: Assistant Manager, Legal and Compliance Department Company: Agricultural Bank of China, Hong Kong Branch When ...

ComanSit

Feature interview By Zoë Byron Route to Success with QP Name: Coman Sit Position: Qualified accountant Company: Biosino Bio-Technology and Science Incorporation You were graduated from the Univer ...

soft_skills

[ S10 ] A Plus November 2006Professional development supplementPost graduate dipolmas Language proficiency has always been a hot topic in Hong Kong’s business world, even more so now that more firms ...

talk

[ S10 ] A Plus November 2006Professional development supplementPost graduate dipolmas Language proficiency has always been a hot topic in Hong Kong’s business world, even more so now that more firms ...

pr_D18

International Accounting Standards Board Press Release FOR IMMEDIATE RELEASE 12 January 2006 IFRIC publishes proposed guidance on interim financial reporting and impairment The International Financial ...

PRonDPMeasurement

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

PR-MeasureRecog

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

PR-D17-IFRS2

International Accounting Standards Board Press Release FOR IMMEDIATE RELEASE 19 May 2005 IFRIC publishes proposed guidance on issues relating to IFRS 2The International Financial Reporting Interpretat ...

IASB_20050525

International Accounting Standards Board Press Release FOR IMMEDIATE RELEASE 19 May 2005 IFRIC publishes proposed guidance on issues relating to IFRS 2The International Financial Reporting Interpretat ...

2004prD11

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

PR-D11

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

2004prD10

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

0408

Financial Accounting Standards Committee Meeting summary – October 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 12 October 2004. Present at the Committee’s meeting ...

FRSCMS-Oct

Financial Accounting Standards Committee Meeting summary – October 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 12 October 2004. Present at the Committee’s meeting ...

D7pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

interpretation21

Interpretation 21 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 21 Income Taxes -Changes in t ...

D6_0405pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website

TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website By email (bc_08_16@legco.gov.hk) and by hand 5 September 2017 Our Ref.: C/TF, BH37053 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amend ...

HKMBST15_CH04 May 2015 (page 136 137)

HKMBST15_CH04 May 2015 (page 136 137) Corporate Financing 136 Required Calculate the minimum required sales revenue. Solution Required minimum total contribution (520,000 200,000) 720,000 Contribut ...

25-Feb-2022

1 Olivia Mui Yee Kei From: Zoe Tsang on behalf of Margaret Chan Sent: 25 February 2022 15:44 To: Group -All Staff Subject: Embracing the challenges ahead Dear colleagues, Hong Kong has been undergoing ...

Reviewers Comments on the written reports in 2020

1 HKICPA Business Case Competition 2020 Reviewers' Comments on the Written Reports CONTENT Strengths Weaknesses Able to identify the problems and provide feasible and practical solutions. Good i ...

tra

This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...

IAP_T_20220622

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

IAP_T_202206221

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 ...

1412P2

Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...

PR_20190227_EN

1 HKICPA finds 2019-2020 Budget reasonable amid challenges (Hong Kong, 27 February 2019) Hong Kong Institute of Certified Public Accountants (HKICPA) believes that the 2019-2020 Budget shows the finan ...

Business Management and Marketing Strategies for audience

Dr Ho Chun Sing Maxwell Scholar-Practitioner Fellow Asia Pacific Centre for Leadership and Change, The Education University of Hong Kong Lecturer Department of Education Policy and Leadership, EdUHK B ...

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 ...

Reviewers Comments on the written reports in 2020

1 HKICPA Business Case Competition 2020 Reviewers' Comments on the Written Reports CONTENT Strengths Weaknesses Able to identify the problems and provide feasible and practical solutions. Good i ...

Reviewers Comments on the written reports in 2020

1 HKICPA Business Case Competition 2020 Reviewers' Comments on the Written Reports CONTENT Strengths Weaknesses Able to identify the problems and provide feasible and practical solutions. Good i ...

021127c

-1 -致：新聞／財經版編輯零零年十月十七日（請即日賜刊） 股權支付之會計處理香港會計師公會（公會）的會計準則委員會（公會委員會）發表意見邀請函， 邀請各界就國際會計準則委員會（國際委員會）所發的徵求意見稿ED2「股權支付」(Share-based payment)發表意見，諮詢期至零零年月十五日止。是次的徵求意見稿所載的建議，旨在確保企業機構在其財務報表確認所有涉及股權支付的交易，按有關公平值基 ...

021129c

-1 -致：新聞／財經版編輯零零年十月十九日（請即日賜刊） 嚴重通脹經濟的財務報告香港會計師公會（公會）的會計準則委員會（公會委員會）發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿，邀請各界發表意見，諮詢期至零零年月十日止。根據公會新的準則制訂程序，公會委員會獲委任負責與國際會計準則委員會（國際委員會）所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則，在落實後將與國際委員會關於嚴重 ...

020819c

-1 -致採訪主任／財經版編輯： 零零年八月十九日權衡報告制度的建議總綱諮詢文件香港會計師公會（公會）今發表權衡報告制度之建議總綱諮詢文件。權衡報告制度之宗旨，是希望令根據香港會計實務準則（實務準則）編製財務資料的成本，與財務資料使用者所得益處能夠達致平衡。諮詢文件的內容包括： 在港實行權衡報告制度的需要 准予權衡報告豁免的基準 其他區的做法 會計準則差異在現行實務準則內之表達方式諮詢文件載有權 ...

021004c

-1 -致：新聞／財經版編輯零零年十月日（請即日賜刊） 香港會計師公會押後香港投資物業會計準則之修訂香港會計師公會（公會）決定押後香港投資物業會計準則之修訂。公會會長黃德偉在宣布該項決定時說，香港些物業投資發展公司，對於國際會計準則委員會（國際委員會）頒布的國際會計準則第40 號，以及香港會計準則與之接軌的建議，表示強烈關注。黃先生指出：「目前，國際會計準則第40 號要求將投資物業公平值的變動計入 ...

candidate5

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160522_Geopark visit_1

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

160522_Geopark visit

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

141122

Dance can keep both the body and brain active and the muscles and joints healthy. It also can reduce stress level and expand social circle. Come and find out more at the dance fun night with highlight ...

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

hksa500cfd

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or after 1 ...

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

budget_proposals_2015-16_final_9.1.2015

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

20141118_ETS_A_S4

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prc_ar_2007

Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...

Budget Proposals 2015-16 (final revised) 9 1 2015

Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

ed_dta

IFRS Standards Exposure Draft ED/2019/5 July 2019 Comments to be received by 14 November 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Proposed amendments to IA ...

...

paper04

Page 1 of 2 Identifying IFRS 17 implementation challenges in Hong Kong and other jurisdictions Objective: This memo outlines the discussions that HKICPA staff had to date with: a) a representative of ...

pr-20180205_E

1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...

Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

MPS_B_PartII

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QG_RP

Social Responsibility Programme CPAs for NGOs Reserve Policy1 Introduction e Hong Kong Institute of CPAs has organized a series of “CPAs for NGOs” seminars to help local small-and medium-sized social ...

pr20160822-en

1 Dear Assignment/News/Business Editor Institute’s membership survey reflects promising profession Stable income, positive job prospects, and mobile roles highlighted in survey (HONG KONG, 22 August 2 ...

S160912S

HKICPA seminar: China Tax Update Program Code: There have been many major developments in the China tax regime, namely VAT reform, tightening transfer pricing documentation requirements, scrutiny of ...

S160725S

HKICPA seminar: Optimizing Corporate Structures for Effective Cost Management -Legal Entity Rationalization Programme Code: Organizations are increasingly faced with volatile economic conditions, int ...

s160505s

HKICPA seminar: Estate and Continuity Planning Programme Code: S160505S Dealing with wealth accumulation strategies for clients in Hong Kong normally adds an extra degree of complexity as people ' ...

tfp151216s

HKICPA seminar: Localisation of BEPS in China Programme Code: TFP151216S We are lucky to be in the generation where we are able to witness the shaping and formation of the Transfer Pricing (“TP”) grou ...

tfp151116s

HKICPA seminar: BEPS Revised Circular 2 ? Programme Code: TFP151116S In this seminar, the speaker will discuss the key changes from the draft of the China State Administration of Taxation's Revi ...

151029

International Tax Update Programme Code: TFA In a globalised business environment, tax authorities around the world are taking a more international outlook and extending their focus beyond their own b ...

tfp151104s

HKICPA seminar: Groundbreaking Transfer Pricing Development in Mainland China Programme Code: TFP151104S On 17 September 2015, China’s State Administration of Taxation ("SAT") issued a groun ...

s151019s

HKICPA seminar: Valuation Series – Natural Resources Valuation Programme Code: S151019S This seminar is designed to provide an introduction to the valuation of natural resources. The speaker will disc ...

tfp150513s

HKICPA seminar: Recent trends and developments in China Transfer Pricing Programme Code: TFP150513S As anti-tax avoidance measures sweep across the globe, highlighting the complexity which underlies e ...

tfp150601s

HKICPA seminar: Latest Transfer Pricing Developments in China & Hong Kong Programme Code: TFP150601S In this seminar, the speakers will focus on the latest Transfer Pricing developments in China a ...

tfp131104s

HKICPA seminar: Globally Coordinated Initiatives to Tackle Tax Avoidance Programme Code: TFP131104S In recent years, there has been an increasing perception by governments, media, and other stakeholde ...

tma13091113

The Australian Chapter of the Turnaround Management Association, an organization affiliated with INSOL International and dedicated to corporate renewal is holding the TMA Australian National Conferenc ...

w130524s

How to choose the best KPIs (re-run) Programme Code: W130524S Where are we? Where do we want to be? How do we get there in the most cost effective way? Surely all a business has to do is answer these ...

w130522s

LEAN Accountancy – what the finance team needs to know Programme Code: W130522S This workshop will give delegates an understanding of the concept of LEAN when applied to accounting techniques. Using e ...

alert17

1 Issue 17 (January 2013) Dear members, Audits of group financial statements HKSA 600 Special Considerations – Audits of Group Financial Statements (including the Work of Component Audits), became eff ...

w121114s

How to choose the best KPIs (re-run) Programme Code: W121114S Where are we? Where do we want to be? How do we get there in the most cost effective way? Surely all a business has to do is answer these ...

w120616s

Managing the variances Programme Code: W120616S The principles, practices and application of Management Accounting is one of the key driving forces behind each and every successful business or organiz ...

w120329s

How to choose the best KPIs (re-run) Programme Code: W120329S Where are we? Where do we want to be? How do we get there in the most cost effective way? Surely all a business has to do is answer these ...

fraa-15

1 Issue 15 (August 2011) Dear members, Implementation of revised Code of Ethics for Professional Accountants from SMP's perspective In this issue, we would like to update members on actions that a ...

tig110727

Transfer pricing – Understanding fundamental concepts and dealing with practical issues About the topic Kari Pahlman, Head of Asia Pacific Global Transfer Pricing Services, KPMG, and Kimberley Webb, M ...

s110517s

Bridging the Gap between Financial Reporting and Business Valuation Programme Code: S110517S Fair market valuation in HKFRS requires new knowledge base and skills for financial statements preparers, a ...

cfig110324

Corporate Finance Interest Group (CFIG) lunch seminar Outlook for Global Mining Investment – Opportunities and Challenges About the topic At this seminar, a panel of experts in the extractive industri ...

technology-tips

CHARTECH ISSue 167 August/September 2010 15 FEATURES Prac tic es – top technolo gy tips Th ree prac tic es sha re their tips Introduction Are you a technology leader or follower? Is IT something you ...

wl_businessfinance

44 JULY 2010 ACCOUNTANCYMAGAZINE.COM WORKING LIFE BUSINESS FINANCE Good news – the manufacturing sector has eased itself out of recession according to the Chartered Institute of Purchasing and Supp ...

CFIG100712

Corporate Finance Interest Group (CFIG) lunch seminar – A practitioner's view of the new listing rules for mineral companies About the topic The Stock Exchange of Hong Kong has recently announced ...

paib-forum

PAIB Forum: Treasury Management – Financing Business in a Volatile Economic Climate The chair of the Institute’s professional accountants in business (PAIB) leadership panel, Chew Fook Aun, together w ...

flyer201005

CPA Basketball Competition 2010 Period Saturday, 22 May 2010 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May and June 2010. Venue Shek Tong Tsui ...

pc-auditing-old

Paper PC-Auditing Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Auditing 1. The theory, nature, purpose and scope of a ...

pr-20100118e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs’ budget proposals ask government to take advantage of an improving economy to strengthen business competitiveness and famil ...

syl-pc-auditing-v1

Paper PC-Auditing Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Auditing 1. The theory, nature, purpose and scope of a ...

Commentary on the 2008 Budget

The economy Real GDP growth in 2007 was 6.4%, compared with the original forecast of 4% - 5%. Although expected to slow in 2008, due to external economic factors, GDP growth this year was still foreca ...

090225e

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of CPAs Says Budget Could Do More to Soften the Impact of the Current Financial Crisis Budget offers near-term relief but leaves long ...

090225e[1]

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of CPAs Says Budget Could Do More to Soften the Impact of the Current Financial Crisis Budget offers near-term relief but leaves long ...

I2C_IASB_ED_SME

28 February 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED INTERNATIONAL FINANCIAL REPORTIN ...

I2C-IASB-SME

28 February 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED INTERNATIONAL FINANCIAL REPORTIN ...

FSIG061121

Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...

FSIG061121

Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...

FSIG061121

Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...

2005pr03

1 IASB Press Releases IFRIC publishes proposed guidance on accounting for service concession arrangements 3rd Mar 2005 The International Financial Reporting Interpretations Committee (IFRIC)* has toda ...

PR-D12-D14

1 IASB Press Releases IFRIC publishes proposed guidance on accounting for service concession arrangements 3rd Mar 2005 The International Financial Reporting Interpretations Committee (IFRIC)* has toda ...

D9pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

PR-D9

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

ED-IAS19pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

AML Monitoring

Q5 Is it advisable for a practice to adopt T01 Is it advisable for a practice to adopt T01 (Example policies and procedures) from the Institute's anti-money laundering procedures manual for accoun ...

Reviewers Comments 2020

1 HKICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business Case Competition 20 Case Competition 20Case Com ...

IAP_submissionlog_20230427

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 ...

ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

candidate5

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ed_itax

Draft IFRIC Interpretation DI/2015/1 October 2015 Comments to be received by 19 January 2016 Uncertainty over Income Tax Treatments[Draft] IFRIC INTERPRETATION Uncertainty over Income Tax Treatments C ...

report-trustees-strategy-review

April 2011 IFRS Foundation Comments to be received by 25 July 2011 Report of the Trustees’ Strategy Review IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second DecadeIFRSs as t ...