LCpaper_20060327

LC Paper No. CB(2)1490/05-06(04)

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

Blackout dates2016

201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...

aia

ASSOCIATION OF INTERNATIONAL ACCOUNTANTS Comments on SME Implementation Group Draft Question and Answers Submitted 31 May 2011 2 Introduction These comments are submitted by the Association of Interna ...

smeig-qa4

IFRS for SMEs Section 1, Issue 4 Investment funds with only a few participants April 2011 Draft Q&A 2011/04 Response 2. The intention under paragraph 1.3 is to capture those entities that hold and ...

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both De ...

Mod C-ACC-STD_Jun 2013 (Final)

Mod C-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is provid ...

Mod C-ACC-STD_Dec 2013 (Final)

Mod C-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both December ...

Mod C-ACC-STD_Jun 2013 (Final)_pdf

Mod C-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is pr ...

Mod C-ACC-STD_Dec 2013 (Final)_1

Mod C-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both Decemb ...

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 ...

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

Chartered Accountants Australia and New Zealand (CA ANZ)

What is the contact information for should I wish to inquire about the special admission CA ANZ Hong Kong Office Rm 3003-04, 30th Floor Oxford House, Taikoo Place 979 King’s Road, Hong Kong Email: ho ...

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

ITIG_enrol

Interest Groups Enrolment Form -FSIG, ITIG and PICIG Member & Corporate Services Department Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: ...

Taxbans_and_rates

B. Tax bands and rates Marginal Tax Band Marginal Marginal Tax Band Marginal Tax Rate Tax Rate (%) (%) First 30,000 2.0 First 35,000 2.0 chargeable income chargeable income Next 30,000 8.0 Next 35,000 ...

CL3

ACCA Hong Kong 852 2524 4988 hkinfo@accaglobal.com www.accaglobal.com UNIT 3003-04 OXFORD HOUSE 979 KING’S ROAD QUARRY BAY HONG KONG 22 October 2021 Standard Setting Department Hong Kong Institute of ...

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

agendafinal

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: June 27, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1 ...

Chamber_of_Commerce_cup_Results2018

Standard Chartered Hong Kong Marathon 2018 Chamber of Commerce Cup Results MARATHON Position Team Cumulative Time 1st runner up HKICPA – FM Team 2 (Alfred Lee and Lee Ho Yin) 7:19:45 HALF MARATHON Pos ...

result_2014marathon_cpa_competition

WomenChip Time Family nameGiven nameChampion04:14:24LAMFUNG FONG1st runner up04:24:27CHAUSINN BING2nd runner up04:38:11TSANGOI WAH, AQUAChip Time Family nameGiven nameChampion01:48:14TAMKA MAN1st runn ...

result_2014marathon_src_cup

WomenChip Time Family nameGiven nameChampion04:57:44SINPUI YUKChip Time Family nameGiven nameChampion01:55:06SHAMWING YAN, FIONA1st runner up02:07:00CHENGYIN KWAN2nd runner up02:40:17LILANG YIChip Tim ...

scm_internal competition

Standard Chartered Hong Kong Marathon 2011CPA Internal Marathon Competition -ResultsWomenNet Time Family nameGiven nameChampion3:48:38LeungShuk Kuen1st runner up4:21:05Au YeungHang Yee, Annie2nd runne ...

Salaries_Tax_table

A. Allowances and deductions Before 1998-99 concessions 2002-2003 2003-04 2004-05 2005-06 () () () () Personal Allowances: Basic 100,000 108,000 104,000 100,000 100,000 Married 200,000 216,000 208,000 ...

allowance_and_deduction

Allowances and deductions Before 1998-99 concessions 2002-2003 2003-04 2004-05 () () () Personal Allowances: Basic 100,000 108,000 104,000 100,000 Married 200,000 216,000 208,000 200,000 Single Parent ...

cl6sus

ACCA Hong Kong 852 2524 4988 hkinfo@accaglobal.com www.accaglobal.com UNIT 3003-04 OXFORD HOUSE 979 KING’S ROAD QUARRY BAY HONG KONG 2 July 2021 Standard Setting Department Hong Kong Institute of Cert ...

cl170906

ACCA Hong Kong 852 2524 4988 hkinfo@accaglobal.com www.accaglobal.com UNIT 3003-04 OXFORD HOUSE 979 KING’S ROAD QUARRY BAY HONG KONG 19 August 2021 Standard Setting Department Hong Kong Institute of C ...

4ga

1 From: Sent: To: Cc: Subject: Follow Up Flag: Flag Status: hkicpa_ia Wednesday, 27 April 2022 12:04 pm P.T. Comment Letter RE: Invitation to Comment on IESBA Exposure Draft Proposed Revisions to the ...

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

update050

Update No. 50 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and iv and replace with new pages i and iv. Revise ...

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

sas010

SAS 010 (September 94) 1 STATEMENT OF AUDITING STANDARDS 010 THE SCOPE AND AUTHORITY OF AUDITING PRONOUNCEMENTS (Effective for audits of financial statements where auditors follow Statements of Auditi ...

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 ...

update034

Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...

update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

1_201b

1.201 (September 04) 1 STATEMENT 1.201 PROFESSIONAL ETHICS GENERAL (Issued May 1984; revised June 2000 and September 2004 (name change)) 1. One of the basic objects of the Hong Kong Institute of Certi ...

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

agendao

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

Module D Taxation

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Module D Taxation

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WOSgolf_order form

Men's SS13-01(orange) SS13-01(blue) SS13-02 SS13-03 SS13-04 SS13-05 SS13-07 SS13-08 SS13-09 SS13-10 SS13-11 SS13-12 SS13-13 SS13-14 SS13-015 SS13-016 SS13-017 SS13-018 SS13-019 SS13-020 SS13-023 S ...

sd_application

From: HKICPA [mailto:ecr-50bc5846142047.84520701@ecircular.hkicpa.org.hk] Sent: Monday, December 03, 2012 4:04 PM To: Subject: Applications for the insolvency specialist designation Dear members, Appl ...

DBIG -120104

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 4 January 2012 Dear all, To promote exercise and good health, DBIG is organizing a hiking trip. Members, famil ...

benny-kwok

From: Benny K B Kwok [mailto:forensic@accountant.com] Sent: Wednesday, April 06, 2011 11:30 AM To: P.T. Comment Letter Cc: Expert@Forensic.HK Subject: Comments on the IVSC Exposure Draft Technical Inf ...

smpig

(04/2010) SMP Interest Group SMP Interest Group (“SMPIG”) is formed to identify and take care of the needs and concerns of Institute members working in small and medium practices. The activities of th ...

Internal Competition

Standard Chartered Hong Kong Marathon 2010 HKICPA -Results Men Full marathon Category Net Time Family name Given name Champion Full marathon 03:13:21 Chan Ching Ho Charles 1st runner up Full marathon ...

Institute's Budget Proposals - Archives

Institute's Budget Proposals - Archives Date Subject 19 Jan 2023 2023-24 budget proposals (See also press release) 18 Jan 2022 2022-23 budget proposals (See also press release) 20 Jan 2021 2021-22 ...

Facilities and services

Access to the library Members and registered students of the Institute and HKIAAT are entitled to use the Institute's library services (the "Authorized Users"). To access the library, pl ...

DG_form_0408

(04/08) SMPC DISCUSSION GROUPS MEMBERSHIP APPLICATION FORM To : Member & Corporate Services Department Fax : 2803 4620 Hong Kong Institute of Certified Public Accountants I would like to join the ...

miscellaneous_old

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

cl3_ra

1 From: info Sent: Tuesday, May 04, 2021 4:42 PM To: P.T. Comment Letter Subject: HKICPA’s Invitation to Consultation on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities Dear ...

4AB

1 From: Sent: To: Subject: Follow Up Flag: Flag Status: info on behalf of HKAB 2022年5月5日星期四12:04 P.T. Comment Letter HKICPA’s Invitation to Comment on IFRS Interpretations Committee Tentative Agenda D ...

pr_ias1def

2020/5/5 IFRS -IASB proposes deferring IAS 1 amendments’ effective date due to covid-19 https://www.ifrs.org/news-and-events/2020/05/classification-of-liabilities-deferral-exposure-draft/1/1 04 May 20 ...

techwatch13

Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...

update039

Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

update146

i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...

update125

i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...

letter to registry users

From: crcsd@cr.gov.hk [mailto:crcsd@cr.gov.hk] Sent: Monday, February 04, 2013 4:06 PM To: Companies Registry Subject: Rectification of Documents filed with the Companies Registry Importance: High Dea ...

smpig-app-form

(04/2010) SMP Interest Group MEMBERSHIP APPLICATION FORM To : Member & Corporate Services Department Fax: 2803 4620 Hong Kong Institute of Certified Public Accountants Email: mcs.scm@hkicpa.org.hk ...

Financial Secretary's Budget Speeches and Institute's Response - Archives

Financial Secretary's Budget Speeches and Institute's Response - Archives Date Subject 22 Feb 2023 2023-24 budget speech (See also press release for Institute's response) 24 Feb 2022 2022- ...

Reservation form HK Institute of Certicate public Accountants October 27 2019

Reservation form HK Institute of Certicate public Accountants October 27 2019 28 Kimberley Road, Tsimshatsui, Hong Kong 香港金巴利道28 號Tel 電話(852) 2723 3888 Fax 傳真(852) 2723 1318 Email 電郵kh-rsvn@kimberley. ...

PR_LCE

Press Releases/News Alerts, Press Releases Apr 29, 2019 New York, New York English Find more news & events related to: auditing, IAASB, SMP/SME Keep Updated Get the latest news delivered to your i ...

swp03

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024? 2027 Date: Wednesday, 7 June 2 ...

update138

i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

update133

i Update No. 133 (Issued 3 September 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised con ...

Easy Store_Product List_till Sep

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

Easy Store offer till March 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

Easy Store offer till June 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Jan Mar 2023

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

Easy Store offer till Sep 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for The Hong Kong C ...

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

Module C (Jun 12) Student Notes_Workshop 2

Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

sas200

SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...

Paper 02B

Page 1 of 2 PAPER: 02B Submission date 06/04/2018 Potential implementation question Premium Allocation Approach ("PAA") is only allowed under IFRS 17 if: 1.The coverage period for the group ...

pr_dep

Welcome to the website of the IFRS Foundation and the IASB Home About us IFRS Standards development Get involved St Alerts Project Updates IASB publishes proposals for amendments to IAS 16 Property, P ...

cpa_insurance

HKICPA Insurance Programme for Member Practices 2004/2005 The Institute has solicited the following insurance plans for member practices at competitive or discounted premium rates. The salient feature ...

bcpa_insurance

HKICPA Insurance Programme for Member Practices 2004/2005 The Institute has solicited the following insurance plans for member practices at competitive or discounted premium rates. The salient feature ...

aj0327cb2-1371-1e

For information 27 March 2006 Legislative Council Panel on Administration of Justice and Legal Services Limitation of Liability Introduction At its meeting on 31 March 2005, the Panel considered the R ...

pr_wkplan2023

Press Releases/News Alerts, Press Releases Feb 04, 2019 New York, New York English Find more news & events related to: IAASB Keep Updated Get the latest news delivered to your inbox. IAASB Future ...

cl1_0005

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagemen ...

CL3_wee

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Franki ...

TAOADM 2022 Annual Renewal17092021b

H:\04 Recruitment\d) Job Ad\Admission (M&A)\TAO(R)-M&A (2022 Annual Renewal).docx The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong K ...

O MC 04 Jun 2019

O MC 04 Jun 2019 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants t ...

update094

i Update No. 94 (Issued 25 October 2010) This Update contains: Conceptual Framework for Financial Reporting Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Disc ...

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

Paper 04

Hong Kong Insurance Implementation Support Group (HKIISG) TRG Feb 2018 meeting highlights 20 March 2018Hong Kong Insurance Implementation Support Group (HKIISG) Hong Kong Insurance Implementation Supp ...

update070

Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...

update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

Important Dates for Module and Final Examination (December 2019 session)

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hkfrs_update2014

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

Commentary on the 2005 Budget

The economy The Financial Secretary (FS), Mr. Henry Tang, delivered his 2005 Budget Speech on 16 March 2005. The figures that he announced showed an economy well on the way to recovery with GDP growth ...

Professional Risk Management

Professional risk management is the term applied to the practical measures that can be taken by accountants to manage the extent of potential professional liability risks. Risk Management Guidance The ...

Specimen

SPECIMEN CPD RECORDS FORM The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

DTC 9 July & 20 May 04

DTC 9 July & 20 May 04 * The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) ffffiXlJ} -l}1 (mililJafi&fiffi}'6']liJ:tB) Unir2 404. ...

Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

cl3_0005

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagements and P ...

CL2_HKAB_5Jan2024

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

candidate4

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update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

Module D 6th Edition Flash Card

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update189

Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...

Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

update040

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原載於： 2014-07-04 【信報財經新聞】專家視角-年青有計人善被人欺馬善被人騎︱By 鄭中正中小型會計師行大聯盟（簡稱「中會聯」）在上個月成立，十家會計師行作為發起人，主力是為所有中小型會計師行發聲及爭取合理對待。香港會計師樓的行業生態，除了街知巷聞、員工登報不想被代表的四大會計師行之外，其他皆被行內稱為中小型會計師行。中小型會計師行遭扼殺今年是會計行業生死存亡的一年，從未試過有如此猛烈的 ...

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