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01_22

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

File Type: pdf | Size: 910 KB

Module 13_LP

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File Type: pdf | Size: 9 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

aatb6_2108

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021 This Technical B ...

File Type: pdf | Size: 3 MB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

发布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

发布日期: 2019-03-25

File Type: pdf | Size: 628 KB

annual_report_2013_eng

2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...

发布日期: 2013-12-05

File Type: pdf | Size: 4 MB

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

发布日期: 2011-11-11

File Type: pdf | Size: 2 MB

fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

发布日期: 2010-12-13

File Type: pdf | Size: 1 MB

cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

发布日期: 2009-11-05

File Type: pdf | Size: 2 MB

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

update215

i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

30922sa720

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The AuditorThe AuditorThe Auditor The AuditorThe AuditorThe AuditorThe AuditorThe Aud ...

File Type: pdf | Size: 1012 KB

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

发布日期: 2019-03-25

File Type: pdf | Size: 601 KB

update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

cpa-annual-report-tc

「錢從哪裡來?」2009年度報告「錢從哪裡來?」我們的會計師教導年青一代理財價值觀– 金錢重要卻非萬能。「大富翁？」前言03會長報告04行政總裁回顧06營運與財務08專業資格與會員事務10準則與監管14中國與國際16溝通與品牌18新管治與運作架構19理事會20管理團隊21委員會及工作小組22長遠目標及使命23財務報表25信託基金51慈善基金58本年報之財務報告表涵蓋2008年7月1日至2009年6 ...

发布日期: 2009-12-08

File Type: pdf | Size: 3 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 MB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1 MB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

DPMeasurement_full

发布日期: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

发布日期: 2005-11-02

File Type: pdf | Size: 1 MB

i2cpn8202020

30 October 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 820 (Revised) The Audit of Licensed C ...

File Type: pdf | Size: 1 MB

COErevised

Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update221

i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

COErevised

File Type: pdf | Size: 3 MB

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01_22

Module 13_LP

Module D (5th edition)_Part 3

aatb6_2108

pn820

pn820rev

annual_report_2013_eng

cpa-ar-tc

fin-Chi-1211

cpa-annual-report

DPMeasurement_condensed

DP-Measurement-ConVer

LPMD_6thEdition

update215

30922sa720

pn820_16

update150

cpa-annual-report-tc

update251

pn820_20

82022

pn820_20

30926pn820

DPMeasurement_full

DP-Measurement-FullVer

i2cpn8202020

COErevised

COErevised18

update221

COErevised