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iag2

IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...

发布日期: 2004-05-28

020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

发布日期: 2002-10-11

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File Type: pdf | Size: 259 KB

273730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

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Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 858 KB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

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 ...

File Type: pdf | Size: 423 KB

student-training-record-3

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 368 KB

ITC

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE PRESCRIPTION OF SPECIFIC CONTINUING PROFESSIONAL DEVELOPMENT (“CPD”) REQUIREMENTS F ...

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hksa33016

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...

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HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

发布日期: 2023-11-21

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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 ...

发布日期: 2006-04-19

File Type: pdf | Size: 570 KB

ed_IAASB_ISA600

发布日期: 2006-04-19

File Type: pdf | Size: 570 KB

Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

发布日期: 2003-03-29

File Type: pdf | Size: 501 KB

30915sa570

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

1347_MS_ChinaTodaySeries _180926

1379_MS_Fintech Series_Mar2019_updated

1379_MS_Fintech Series_Mar2019_updated 13 79 _2 01 90 22 5 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

1379_MS_Fintech Series_Mar2019_190214

1379_MS_Fintech Series_Mar2019_190214 13 79 _2 01 90 21 4 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

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pr-bcgd2013-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2013 Invites Entries Continued global market volatility and increasing competition for Hong Kong's capital market ...

发布日期: 2013-07-03

File Type: pdf | Size: 120 KB

itc_730pn20

20 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note (PN) 730 (Revised) Guidance for Audi ...

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8schtc

Circular on Reporting on the Audit of Schools 1 December 2021 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong ...

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ausch1212

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12clr

Circular on Reporting on the Audit of Schools 1 February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circular contains H ...

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12mkr

Circular on Reporting on the Audit of Schools 1 December 2021February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circul ...

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update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

update173

i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...