090919
Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...
industryNews
[ 12 ] A Plus June 2009 New CEPA supplement endorsed Hong Kong banks and securities firms gain easier access to mainland market By Reggie Rathour Hong Kong and China have signed the sixth supplement ...
YMSC090103
The Institute is proud to present Mr. Tsang Chung Wing (曾仲榮), Deputy Chief Editor and Chief Leader Writer of Hong Kong Economic Times, to talk to our members on the global financial tsunami and recess ...
ER081112
「內地經濟發展展望」研討會Seminar on "The Outlook of the Economic Development in the Mainland" 自從中國加入世界貿易組織後,內地經濟便逐步與世界經濟接軌,近年發展更一日千里。今年,內地成功舉辦北京奧運會,對經濟發展產生了刺激作用。但是,最近的全球金融海嘯會否減慢內地的經濟增長, 甚至造成重大的衝擊,也是值得關注 ...
mbig_080922_flyer_remind
「內地勞動爭議調解仲裁法」研討會Sem in ar on “M ai nl a nd Labour Disp ute Media ti on and Ar bi t rati on Law ” 內地自2008 年5 月1 日起施行的《勞動爭議調解仲裁法》, 是繼《勞動法》和《勞動合同法》之後,一項規範勞動關係和勞動爭議的重要法律。《勞動爭議調解仲裁法》出台後,勞動爭議案件以倍數遞增,案情亦日益複雜 ...
mbig_080922_flyer
「內地勞動爭議調解仲裁法」研討會Seminar on “Mainland Labour Dispute Mediation and Arbitration Law” 內地自2008 年5 月1 日起施行的《勞動爭議調解仲裁法》,是繼《勞動法》和《勞動合同法》之後,一項規範勞動關係和勞動爭議的重要法律。《勞動爭議調解仲裁法》出台後,勞動爭議案件以倍數遞增,案情亦日益複雜。現今不少港人往內地工作或開展 ...
mbig080922_flyer
「內地勞動爭議調解仲裁法」研討會SSeemmiinnaarr oonn ““MMaaiinnllaanndd LLaabboouurr DDiissppuuttee MMeeddiiaattiioonn aanndd AArrbbiittrraattiioonn LLaaww”” 內地自2008年5月1日起施行的《勞動爭議調解仲裁法》,是繼《勞動法》和《勞動合同法》之後,一項規範勞動關係和勞動爭議 ...
flyer071127
「內地勞動合同法」研討會Semi n ar on “Main la nd Labour C ontra ct Law ” 隨著港商在內地的投資不斷增加,不少港人也長駐內地工作,故此對內地的勞動和社會保障政策日益關注。內地《勞動合同法》已於2007年6月通過,並將於明年1月1日實施。為此,香港貿易發展局與香港會計師公會將於11月27日舉辦「內地勞動合同法」研討會,邀請法律及人力資源界的專業人士,講解 ...
BusinessChartered Accountants Journal June 2007 53You love it. You hate it. You write off your first half-hour in the office wading through it. It’s the last thing you check before you leave. It’s you ...
070710.flyer
「內地物權法」研討會SSeemmiinnaarr oonn ““MMaaiinnllaanndd LLaaww oonn PPrrooppeerrttyy RRiigghhtt”” 今年3月頒布的《中華人民共和國物權法》將於10月1日施行。《物權法》是一部確認財産、利用財産和保護財産的重要法律,它將明確財産的歸屬/保護,確立內地市場經濟的一系列基本規則,對維護交易安全和市場秩序具有重要意義。香港與 ...
S061116
內地業務關注組晚間研討會************** 題目: 內地知識產權保護概況及須知日期: 2006 年11 月16 日(星期四) 主講嘉賓: 長盛律師事務所中國法律顧問-嚴浩先生嚴先生是中華人民共和國律師,主要為外國企業在中國內地的投資和商業運作提供法律服務,並曾為跨國公司、私募投資基金、銀行和證券公司在內地的投資、合併收購、證券事務、私募和風險投資基金、跨境交易、國際貿易和監管事宜提供專業 ...
flyer_final_reminder
內地業務關注組晚間研討會************** 題目: 香港銀行如何協助企業在內地發展業務主講嘉賓: 余學強先生東亞銀行總經理兼中國業務總部主管主席: 杜冠文先生香港會計師公會內地業務關注組委員研討會內容: 隨著內地與香港企業的跨境業務愈益頻繁,香港銀行扮演重要的橋樑角色,幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下,內地今年需全面開放銀行業務,有利香港銀行為企業提供進一步服務 ...
flyer_final
內地業務關注組晚間研討會************** 題目: 香港銀行如何協助企業在內地發展業務主講嘉賓: 余學強先生東亞銀行總經理兼中國業務總部主管主席: 杜冠文先生香港會計師公會內地業務關注組委員研討會內容: 隨著內地與香港企業的跨境業務愈益頻繁,香港銀行扮演重要的橋樑角色,幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下,內地今年需全面開放銀行業務,有利香港銀行為企業提供進一步服務 ...
Mem-060111_Issue2
晚間研討會歡迎公會會員參加(內地業務關注組會員優先) 題目: 內地特許經營的運作和發展主講嘉賓: 陳勉先生執行董事-班尼路集團(Baleno Holdings Ltd.) 研討會內容: 特許經營模式早已在國際商業巿場上廣泛採用,但是中國的特許經營只是在80 年代末期開始, 最初進入內地市場的主要是國際連鎖餐飲業及著名服裝品牌。經過十多年的普及和發展,內地的特許經營目前正處於快速發展階段, 孕育著巨 ...
MBIGflyer
晚間研討會歡迎公會會員參加(內地業務關注組會員優先) 題目: 內地特許經營的運作和發展主講嘉賓: 陳勉先生執行董事-班尼路集團(Baleno Holdings Ltd.) 研討會內容: 特許經營模式早已在國際商業巿場上廣泛採用,但是中國的特許經營只是在80 年代末期開始, 最初進入內地市場的主要是國際連鎖餐飲業及著名服裝品牌。經過十多年的普及和發展,內地的特許經營目前正處於快速發展階段, 孕育著巨 ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable t ...
Mod C-ACC-STD_Dec 2018 & Jun 2019 (final on 11 Sep)
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Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf
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Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
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PR_20200707_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a corporate practice (HONG KONG, 7 ...
50th anniversary collections - order form
50th Anniversary Souvenir Collections Paper Tube with Towel (code: 50THANN01) A5 Note Book (code: 50THANN04) Post-it (code: 50THANN05) HK48 HK88 HK38 Tote Bag (code: 50THANN02) Webcam Cover (code: 50T ...
S.T.O.P. Medical Supplies
Offer: Special discount offer for COVID-19 rapid test kit with a minimum order quantity (MOQ) of 200 sets. For the product and offer details, please contact 9326 9723 via WhatsApp. Redemption method: ...
Subscription fees
(For Certified Public Accountants, Registered Students, International Affiliates and members of staff of HKICPA, as well as Associate Members, Fellow Members, Registered Students and members of staff ...
pr20110707-e
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2011 Invites Entries Uncertainty in international markets and the growth of Hong Kong’s market highlight need for goo ...
Comvita_Sept 2013
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
ISA700_705_706_800_805
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
Module A (Dec 12)_Answer
Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...
isadec22
Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...
ed-isa700
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...
ed-isa700
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...
Resolution by Agreement
Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...
HKAS07cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...
practice schedule_1503
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Boundary Street Sports Centre: 200 Sai Yee St (at Boundary St), Hong Kong. (2380 9751) Sheung Wan Sports Centr ...
2004
Date Subjects 21 April IAASB Exposure Draft on ISA 600 (Revised) "The Work of Related Auditors and Other Auditors in the Audit of Group Financial Statements" and proposed IAPS "The Aud ...
2004
Date Subjects 21 April 2004 IAASB Exposure Draft on ISA 600 (Revised) "The Work of Related Auditors and Other Auditors in the Audit of Group Financial Statements" and proposed IAPS "The ...
homepage_replyslip
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS By post to: The Registrar, OR Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. By f ...
smp-forum-asc-oct
1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...
D-15-1095F_Pan China_Edited
IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...
2_12_2013_ModuleA_Essay
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ssap12
SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
ED_I2C_ISA_210_710
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...
Web_YEECHOO_20170601
YEECHOO is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffeer ...
Web_Premiere Performances_151126
Premiere Performances of Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affi ...
Web_Premiere Performances_141216
Premiere Performances of Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affi ...
Genting_April flyer
APRIL PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offer ...
Genting_March flyer
MARCH PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offer ...
Genting_Feb flyer
FEBRUARY PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, of ...
iOne
Global is pleased to offer special discount for its iBox: OOffffeerrss Special offer for iBox: Equipped with HK telephone number at HK200 per month (original: HK238) Equipped with China telephone nu ...
okc-c
1 律 零零年 律零零年(F02349) 兩不行行令錄年 律 零零年兩行例200159C(6)串 理串數年零 料例34(1A) 律 律令 (1) 零零年錄 年 (2) 律 律http://www.hkicpa.org.hk. 律律例V 行律數了 行行律兩 律理不律聆行 律聆不律 律 律 律錄 令不律 2 例 數數 certified public accountants CPA ...
Register as a CPA
How can I get a letter from the Institute certifying my membership status How can I get a letter from the Institute certifying my membership status? Please send a written request to the Institute' ...
D-06-IC24S_Decision_19Jan2018_edited
Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...
update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
P016_2
2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...
HKModBErrata2017CLP_clean_1
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
HKModBErrata2017CLP_clean
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
YMSC161015
Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...
Circular_GIG141210_rv2_1
The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...
Circular_GIG141210_rv2
The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...
CPABadminton_20140525
CPA Badminton Championship Join the Championship of the fastest racquet sport in the world! Date: 25 May, Sunday Programme: 9:00 am – 12:30 pm Competition 12:30 pm – 1:00 pm Prize presentation Venue: ...
140515
The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...
Flyer
e Webinar on Islamic finance -cchhaalllleennggeess aanndd ooppppoorrttuunniittiieess ffoorr aaccccoouunnttaannttss Speaker Dr. Syed Musa Alhabshi Fellow consultant, International Institute of Islamic ...
Flyer EL110407
e Webinar on Tax issues for foreign investors in China Speakers Mr. Christopher Xing Partner, China Tax KPMG China Ms. Wee Leng Lee Manager, China Tax KPMG China Date 7 April 2011, Thursday, 12:30 p.m ...
1009trainingclass_final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
AIG Training Class - Final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
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 ...
CFIG100512
Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...
100510
Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...
0912tour
Mini Bridge Tournaments With a view to promoting Bridge to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allow players of different levels to ...
cs2006
2006 年海峽兩岸及港澳地區會計師行業交流研討會The Crossstraits, Hong Kong and Macau Accounting Industry Seminar 2006 (2006 年10月20-22 日澳門) 為促進會計師行業的發展,海峽兩岸會計師行業自1996 年起建立了研討交流機制,至今, 兩岸共舉辦了八屆研討會議。為了擴大會計師行業的交流和發展,從2006 年起,研討 ...
IC-ISA501andISA520
By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...
ISA_510_530
1 By e-mail 6 November 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, ...
Dec06
Auditing and Assurance Standards Committee Meeting Summary – December 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2006. Members present at the meeting were: Carl ...
Enrolment_Flyer_060922_Reminder
-1 -「內地勞動法((二))」研討會Semiinar on “Maiinlland Labour Law ((IIII))” 隨著中港經貿合作不斷加強,港商對內地的勞動和社會保障政策日益關注。貿發局與香港會計師公會於今年6月舉辦了「内地勞動法(一)」研討會,由廣東省勞動和社會保障廳領導介紹內地最新的勞動法規和政策,參加者獲益良多。為此,貿發局與香港會計師公會將於10月10日舉辦「内地勞動法(二) ...
Flyer_labourlawII
-1 -「內地勞動法((二))」研討會Semiinar on “Maiinlland Labour Law ((IIII))” 隨著中港經貿合作不斷加強,港商對內地的勞動和社會保障政策日益關注。貿發局與香港會計師公會於今年6月舉辦了「内地勞動法(一)」研討會,由廣東省勞動和社會保障廳領導介紹內地最新的勞動法規和政策,參加者獲益良多。為此,貿發局與香港會計師公會將於10月10日舉辦「内地勞動法(二) ...
July04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 9 July 2004. Members ...
TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180306
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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
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kuoni_april
All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則: * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發, * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證,菁英郵輪公司及其特約 ...
EFRAGview
1 Hong Kong Updates Exchange of Views EFRAG Board Meeting, 3 July 2018, Berlin Christina Ng, Director, Standard Setting Department About HKICPA Established by Hong Kong Law to work in the public inter ...
80522
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
Web_WTCCHK_20170101
World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...
Web_WTCCHK_2016
World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: Offffers 1. Annual Membership One-off annual membership fee of ...
Order Form - HKICPA
Order Form (exclusively for HKICPA member only) Member Information Name: __________________________________ HKICPA Membership No.:_________________ E-‐mail: _____________________________ Preferr ...
Web_WTCCHK_2015
World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...
HKSY_BCom_Nov2013
Name of Accredited Programme : BCom (Hons) in Accounting Mode of Study : Full-time Offering Institution/Course Provider : Hong Kong Shue Yan University Curriculum: QP Core Modules Relevant Subject Are ...
HKSY_BCom_Nov2013
Name of Accredited Programme : BCom (Hons) in Accounting Mode of Study : Full-time Offering Institution/Course Provider : Hong Kong Shue Yan University Curriculum: QP Core Modules Relevant Subject Are ...
Web_WTC_2014
World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...
2013_Recruitment leaflet_Nov
The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2014”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...
HKIA_Curtain Wall Design 101
Synopsis Mr. Wong is a high caliber architect with over 20 years of experience supervising the façade design and construction of award winning projects for esteemed architectural rms e.g. Ronald ...
Genting_Sept flyer
SEPTEMBER PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, o ...
Genting_Oct flyer
OCTOBER PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, off ...
Genting_June flyer
JUNEPRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offerin ...
Genting_July flyer
JULY PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offeri ...
Genting_Aug flyer
AUGUST PRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offe ...
Genting_May flyer
MAYPRIZE Star Cruises, together with Norwegian Cruise Line, is the third largest cruise operator in the world that owns a combined eet of 18 ships visiting over 200 destinations in the world, offering ...
hksy-bcom
Name of Accredited Programme: BCom (Hons) in Accounting Mode of Study: Full-time Offering Institution /Course Provider: Hong Kong Shue Yan University Curriculum: QP Core Modules Relevant Subject Areas ...
JoyPeace
Joy & Peace is pleased to invite our members to become its VIP. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffeerrss Entitle to be ...
s111021f
Briiefiing Sessiion on CPD Requiirements (re-run) Programme Code: S111021F The Institute's members who joined the Institute before 1 December 2008 need to complete CPD requirements for the rolling ...
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Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. OOffffeerrss Monthly plans for iPhone4 (please click here ...
jp_Aug
Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Userrs HKICPA members, International Affiliates, GAA members and registered students Offfferrs Entitle to become Joy &a ...
jp-Jul
Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and registered students Offffers Entitle to become Joy & ...
act-shue-yan
Name of Accredited Programme: BCom (Hons) in Accounting Mode of Study: Full-time Offering Institution /Course Provider: Hong Kong Shue Yan University Curriculum: Core-accounting subjects Subject Code ...
jp
Joy & Peace is pleased to invite our members to become its VIP. Eligiiblle Userrs HKICPA members, International Affiliates, GAA members and registered students Offerrs Entitle to become Joy & ...
ws-arrangements
Appendix Notes on Duties and Administrative Arrangements for Relief Workshop Facilitators 1. Relief Workshop Facilitators (WFs) will make themselves available to facilitate a workshop in a particular ...
MBdetails
Offer 1: Facial serviceTo enjoy one-time Carbon laser at a special price of 200 and one free sample set of "be" or "be home" (first-come-first served) Free Natural Aloe Facial (FTR ...
pr-20091123c
1 零零年度料露 / 不 零零年 零零年度料露 料露年度 兩 年料露 年不 兩 利理 金金 羅金金行良 不 年度料露 兩料露/ 羅/ 行 Paul F. Winkelmann 屢說行良樂見料露 令Paul F. Winkelmann 落行良2 行里 年料露 連年 金金易 年年行 料露例理理 立 金金 里 / 金金 行 H 金寧路 行金 利理 連六年 年了 200 年更 理金露 聯 ...
Form_labourlawII
-2 -(請以英文正楷填寫) 登記表格傳真: 2270 5786 致: 邱小姐(香港貿易發展局服務業拓展部,香港灣仔港灣道一號會展廣場辦公大樓38樓) 電話: 2584 4124 每份表格供一名參加者填寫Full Name:HKICPA Membership No. (if applicable):Company:Position:Contact Person (if applicable):Te ...
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PR_20180516_TC
1 香港會計師公會對一間事務所及兩名執業會計師作出紀律處分(香港,二零一八年五月十六日)香港會計師公會轄下一紀律委員會,於二零一八年四月六日對國衛會計師事務所(事務所編號:0495)、執業會計師鄭中正先生(會員編號:F04820)及執業會計師黎德誠先生(會員編號:F05358)(統稱為「答辯人」)作出譴責。此外,紀律委員會命令國衛、鄭先生及黎先生分別須繳付罰款400,000港元、300,000港元 ...
HKT Corporate Staff Offer_May 2017
以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請; 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請; 購買/申請時必須提供有效之員工証及員工資料;只限購買二件同款產品; 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外); 有關產品資料、保修期、換貨政策及其他詳情,請與專線職員查詢; 圖片只供參考,產品以實物為準;請 ...
IC-ISA210and710
By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...
Module B (Dec 15)_Question
Module B (Dec 15)_Question Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
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welcome_offers_2019
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20121106_ModuleA_PartII
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17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
Web_OceanPark_20170801
Ocean Park Corporation is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stu ...
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 ...
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 ...
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 ...
lucullus1
Lucullus Gourmet Shop, a renowned luxury brand of chocolate, hampers and cakes in Hong Kong for over three decades, is now offering special discount programs as follows: OOffffeerrss 1) Round-the-year ...
Annual renewal requirements
With effect from 2015, the registration period of the specialist designation in insolvency ("SD (Insolvency)") is for each year to 31 December and is renewable annually. An application for r ...
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 ...
Register as a CPA
How can I check the registration status of an individual with the Institute The Institute has posted the full list of our members in the online membership list in our website. For information, full na ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
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Materiality in Planning and Performing an Audit Hong Kong Standard on Auditing 320 HKSA 320 Issued June 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or ...
Module A Dec 18Question
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Lv1_English_combined_1
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
Lv1_Chinese_combined_1
會計及商業管理個案比賽2015-16 中學組(第一級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 國際家居零售有限公司及其附屬公司(「JHC1」)於1991 年成立,是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...
Lv1_English_combined_13Oct
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
Lv1_Chinese_combined_13Oct
會計及商業管理個案比賽2015-16 中學組(第一級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 國際家居零售有限公司及其附屬公司(「JHC1」)於1991 年成立,是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...
Lv2_English_combined
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
Lv1_English_combined
The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...
Lv1_Chinese_combined
會計及商業管理個案比賽2015-16 中學組(第一級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 國際家居零售有限公司及其附屬公司(「JHC1」)於1991 年成立,是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...
Combined Question SSG Level 1 Chinese
會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司(「六福」)於1991 年成立,是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務,現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...
Combined Question SSG Level 2 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...
Combined Question SSG Level 1 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...
Module A_Feb 10_Answer_2
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer_1
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Module A_Feb 10_Answer
Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...
Order form_Organic Gardens International Limited
第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...
hkas11
Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...
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SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...
sa50022
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...
01_15
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...
01_15
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...
15sa50022
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...
50022
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong K ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
MPS_Module A_Part 2
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hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
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i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
ED-Disclosure-Initiative-Amdments-IAS-7-December-2014
Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...
ed_ias7
Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...
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International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION D19 IAS 19—The Asset Ceiling: Availability of Economic Benefits an ...
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International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION D19 IAS 19—The Asset Ceiling: Availability of Economic Benefits an ...
PR_20180824_TC
1 香港會計師公會對一名會計師、一名執業會計師及一間會計師事務所作出紀律處分(香港,二零一八年八月二十四日)香港會計師公會轄下一紀律委員會,於二零一八年七月十八日就會計師郭智達先生(會員編號:F00769)、執業會計師黃錦文先生(會員編號:F01750)及安永會計師事務所(「安永」,事務所編號:0422)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出譴責。此外,紀律委員會命令郭 ...
P016_1
2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...
P016
2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...
Tai Chi event
中華太極智慧學院有限公司地址:香港九龍荔枝角青山道608 號榮吉工業大廈A 座10 樓1002 室電話:2575 5515 /2735 1028 傳真2735 1029 電郵:taijiwm@gmail.com 網址:www.rstaiji.com 太極養生班太極養生班以養生健康為目的以養生健康為目的以養生健康為目的以基礎功法為入門以基礎功法為入門以基礎功法為入門太極拳是我中華民族修身文化的法寶, ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_BRIG160910
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_BRIG160611_v2
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_BRIG160312
Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_BrIG151205
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
order-0815
1 Proceedings No.: D-13-0849H 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 S ...
Circular_BRIG150912_v2
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_150613
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG150314_v3
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG141213
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
140528
Human trafficking and compliance with laws and regulations About the topic Human trafficking is a problem which may seem distant to us in Hong Kong, but it is the second largest transnational crime in ...
Circular_minibridge_140628
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_140628
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_140322
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
paper
Note on Statutory Inside Information Disclosure Requirements 2013 This material is intended for use of Institute members and students and Corporate Finance Interest Group members only and should not b ...
131105
Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...
130917
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
cfig130917_1
New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
Circular_3rdMBT
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_130706
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Regal Hotel
Regal Green Card Membership Application Form會員申請表格(Please complete the form and submit it to our restaurant associates. Thank you.) Personal Particulars 個人資料(PLEASE FILL IN BLOCK LETTERS 請以英文正階填寫) * H ...
Circular_BRIG130316
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
BRIG130316
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Report-2nd SMP Quick Poll-final-130116
-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...
Circular_1
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_120609
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Vienna_Program
We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...