Module D Workshop 2 - June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
Module D WS2_June 2013
Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...
20130528_module_c_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...
consultancy-series-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
order-reason-0312
1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
cpa-imposter-tc
Illustration: Jordan Adams/Getty Images 專業會計師假冒CPA的騙徒有些並不是執業會計師事務所卻聲稱能提供會計核數服務的公司,不但對持牌的執業會計師構成威脅,更為選用了這些低質素服務的企業帶來種種問題。696r_20130307 二零一零年五月假冒CPA專業會計師的騙徒過地鐵站,經常會看到宣傳提供簿記、稅務和核數服務的公司廣告,收費都便宜得令人咋舌。辦公室的傳 ...
20130220_HKICPA_Site_Chinese
打擊洗錢恐怖分子資金籌集活動– 會計師角色經驗分享黃瑪麗副總監反洗錢及制裁服務, 法證會計2013年2月20日議程• 香港近期打擊洗錢恐怖分子資金籌集制度• 打擊洗錢恐怖分子資金籌集合規系統-打擊洗錢恐怖分子資金籌集制度-風險為本的方法-客戶盡職審查-可疑交易報告-備存紀錄• 個案分析• 自我評估2013 Deloitte & Touche Financial 2 Advisory Ser ...
D-10-0458C
Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...
0109-reasons-order
Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...
D-10-0492C
Proceedings No.: 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 Sec ...
order-20120117
Proceedings No.: D-10-0492C 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 ...
co-rewrite-2nd
By email and by post 31 December 2012 Our Ref.: C/CB, M86522 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...
aml_experience sharing_23 February 2012_v2
Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
Annex A chi
1 附件一: 附件一: 明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...
0830-1
Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...
ms-guide
Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...
20110518-reasons-and-order
Proceedings No: D-10-0471H IN THE MATTER OF a complaint against EDWARD YEUNG, a professional accountant, made under Section 34( 1)(a) of the Professional Accountants Ordinance , Cap.50 BETWEEN The Reg ...
jeffrey-au-order
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
Guideline of the SRC_v100716_final
As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...
auditing_annex1_c
中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生,就中国在新的中国审计准则与国际审计准 ...
femapping
Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
femapping
Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
psi-submission-200710
1 By email and by post 20 July 2010 Our Ref.: C/CFC, M71621 Division 2, Financial Services Branch Financial Services and the Treasury Bureau 18/F Tower 1 Admiralty Centres 18 Harcourt Road Hong Kong D ...
mmt-order
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
hkicpa-n-sfc
May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...
it-series
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...
sep-issue
PRC accounting中國企業會計準則體系與國際財務報告準則實現實質性趨同,是指在中國企業會計準則體系建設和國際趨同的進程中,中國財政部沒有片面強調與國際財務報告準則形式上的一致,而是注重在會計確認、計量和報告原則等實質內容上與國際財務報告準則的趨同,旨在使企業按照中國企業會計準則編制的財務報表與按照國際財務報告準則編制的財務報表相同。中國財政部始終對會計準則國際趨同有以下共識,而且一直堅持 ...
appendix_1
PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) Appendix I -Legal Considerations The Hong Kong Common Law System 1. ...
2.0 Student Registration
Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...
qa20071127
「內地勞動合同法」研討會2 0 0 7 年1 1 月2 7 日研討會期間,尚未回答的參加者提問: 1. 用人單位若與員工簽訂一年半時間的合同,而試用期為期兩個月,請問如果員工在這兩個月的試用期表現不理想,用人單位希望可以再給他一個月的時間以作進一步之觀察,故此延長該同事一個月的試用期,請問用人單位這樣做是否合乎法律法規?這樣的情形是發生在2007 年,請問是否合法? 根據勞動合同法的規定,勞動合同 ...
070807a
1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...
interim
Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...
IFRIC_D20_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...
4648stdsetting
Standard setting featureThe Institute’s Auditing and Assurance Standards Committee (AASC) has issued an exposure draft of discussion paper, “Requests For Special Purpose Reports,” for consultation unt ...
Mem-060317
Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...
ProspectusRegime060104
4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...
DIPN38_and_DIPN42
1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...
sas430
SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...
sas401
SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...
LDS
29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...
050331bc
Hong Kong Institute of CPAs n Hong Kong 一A Case for Professional Liability Reform i 「香港專業責任制度改革建議」香港會計師公會三項專業責任制度改革重要建議以鞏固香港的國際金融中心地位香港二零零五年三月十四日概論1. 香港會計師公會(公會)在香港專業責任制度改革方面的工作,包括引入會計師執業法團(一九九六年八月二日開 ...
D15
IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...
sas100
SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
regulation
1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...
ssap22
SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...
ssap11
SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...