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AuditHealthScreeningChecklist

1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

发布日期: 2016-05-31

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0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

发布日期: 2011-08-01

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rogerknight

Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...

发布日期: 2011-03-30

File Type: pdf | Size: 351 KB

eddp_iasb

The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...

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Audit health screening checklist

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CO-rewrite - non transitional QA

Question C4 Information required to be disclosed by section 383 1e of the CO on material Question C4 – Information required to be disclosed by section 383(1)(e) of the CO on material interests of dire ...

发布日期: 2019-04-18

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q6 HKFRS 15 requires that revenue is recognised over time by measuring an entity's progress towards complete satisfaction of the performance obligation. The objective is to depict an entity's ...

发布日期: 2019-07-15

Fee Schedule 2018

Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

发布日期: 2018-04-03

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Fee Schedule 20181

发布日期: 2018-04-03

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2010cmapping

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: ...

发布日期: 2010-10-07

File Type: pdf | Size: 112 KB

hkas24

HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

发布日期: 2010-03-18

File Type: pdf | Size: 86 KB

Charitable_Fund

126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...

发布日期: 2003-11-13

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Fee Schedule (2018)_1

Fee Schedule (2018)_1 Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institut ...

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Fee Schedule (2017)

Fee Schedule (2017) Fee Schedule For Sessions offered in year 2017 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute ...

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President's_Statement

President's_Statement 6 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # When we look back to our 30th anniversary in ten or twenty years' time, we shall see it as a year whe ...

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Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

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w111018

The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...

发布日期: 2011-10-06

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time-table-jun

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...

发布日期: 2010-11-30

File Type: pdf | Size: 135 KB

Corporate_Governance_Statement

70 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# Corporate Governance Statement Responsibilities of Council The objects of the Society are stipulated in section 7 of the ...

发布日期: 2003-11-18

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21-11-13_Module_B(essay)

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

发布日期: 2015-03-13

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Module C (Jun 2013) Workshop 1

Module C (Jun 2013) Workshop 1 Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...

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DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

发布日期: 2016-05-24

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event

Prospective CPA Issue No. 49 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 August 2009 Date Events 4 August P –Workshop on effective communication for business ...

发布日期: 2009-07-29

File Type: pdf | Size: 126 KB

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 ...

发布日期: 2012-02-28

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Module C (Dec 12)_Answer

Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...

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Module C (Jun 15)_Answer

Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...

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Module C (Dec 17)_Answer

Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

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MC Jun 2018 Question

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发布日期: 2019-02-15

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1128-1

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

发布日期: 2011-08-12

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Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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Panelists_Report_Mod_C_(Dec_16)_Final

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

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Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

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Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

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06p3

1 Paper 3 Measurement of coverage units under IFRS 17:B119 and the use of the non-distinct investment component vs. the expected service expenses as a basis to determine the benefits provided by an in ...

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C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

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C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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Module C (Dec 13)_Question

Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec 13)_Question_2

Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec10)_Question

Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

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Panelists_Report_Mod_C_(Jun_17)_Final

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20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

发布日期: 2013-05-20

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circular_20180924

24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...

发布日期: 2018-10-09

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circular_20170929

28 September 2017 28 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 2017 28 Septem ...

发布日期: 2017-09-29

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C_WK1_Guidance Notes (Dec10)_1

C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 631 KB

C_WK1_Guidance Notes (Dec10)

C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

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egias1

Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

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MC Jun 2018Answer

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发布日期: 2019-02-15

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4

(IV) Part B – Sample policies for partnership with audits of listed entities Relevant sections in 2006 edition Relevant standards Key updates in 2013 edition 1 Managing professional risk (Monitoring c ...

发布日期: 2014-03-07

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interpretation18

Interpretation 18 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 18 Consolidation and Equity M ...

发布日期: 2004-05-28

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Module C (Dec 14)_Answer

Module C (Dec 14)_Answer Module C (December 2014 Session) 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The balance of trade receivables as at 30 June 2014 significantly increased w ...

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MC (Jun 2018)_Answer

MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...

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Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

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mpsf-v1

Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

发布日期: 2010-03-18

File Type: pdf | Size: 115 KB

Application Form - for Seminar 3-4

Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

发布日期: 2008-02-28

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seminar12

发布日期: 2008-01-22

File Type: pdf | Size: 54 KB

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

File Type: pdf | Size: 674 KB

summary-20100118e

1 Hong Kong Institute of CPAs Budget proposals 2010-11 Summary of measures proposed Tax rates and allowances 1. Corporate profits tax rate: Reduce corporate profits tax rate to 16% in 2010-11, with fu ...

发布日期: 2010-01-18

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hkicpa-qp-tt-feb

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

发布日期: 2009-11-23

File Type: pdf | Size: 98 KB

20101-hk

发布日期: 2009-11-23

File Type: pdf | Size: 98 KB

20101-hk

发布日期: 2009-11-23

File Type: pdf | Size: 98 KB

timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

发布日期: 2009-03-05

File Type: pdf | Size: 97 KB

HKICPA_time table

CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...

发布日期: 2005-02-25

File Type: pdf | Size: 70 KB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q3 How are contract modifications accounted for? Few construction projects are completed as planned. Unanticipated problems can and often do arise like differing site conditions or the need to make ch ...

发布日期: 2019-07-15

cgp-ic-rm-consultation

8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...

发布日期: 2014-09-17

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MC (Dec 2011_After WS1)

MC (Dec 2011_After WS1) Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...

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ed-hksa700_and_ISA705_and_706

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

发布日期: 2005-05-09

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ed-hksa700_and_ISA705_and_706

发布日期: 2005-05-09

File Type: pdf | Size: 371 KB

PanelistsReportModCJun18Final

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发布日期: 2019-02-15

File Type: pdf | Size: 206 KB

Module D (Dec10)_Question

Module D (Dec10)_Question Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module D (Dec10)_Question_1

Module D (Dec10)_Question_1 Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module D (Dec 12)_Question

Module D (Dec 12)_Question Module D (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module C (Dec 12)_Question_4

Module C (Dec 12)_Question_4 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec 12)_Question_3

Module C (Dec 12)_Question_3 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec 12)_Question

Module C (Dec 12)_Question Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module C (Dec 12)_Question_2

Module C (Dec 12)_Question_2 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Dec 12)_Question_1

Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Jun 13)_Question_1

Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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Module C (Jun 13)_Question

Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 133 KB

Panelists_Report_Mod_C_(Jun_18)_Final

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Panelists_Report_Mod_C_(Dec_17)_Final

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SRCom_OperationManual

1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...

发布日期: 2016-12-29

File Type: pdf | Size: 42 KB

SRCom_OperationManual

发布日期: 2016-03-10

File Type: pdf | Size: 42 KB

draftQA31

IFRS for SMEs Section 3, Issue 1 Jurisdiction requires fallback to full IFRSs September 2011Es Se req SM urisd tion lb , I ul e Draft Q&A Response 2 Yes—in such situations SMEs can state complianc ...

发布日期: 2011-09-28

File Type: pdf | Size: 68 KB

iaasb-strategy-work-prog

1 By electronic submission 4 April 2011 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...

发布日期: 2011-04-06

File Type: pdf | Size: 118 KB

2010amapping

发布日期: 2010-10-07

File Type: pdf | Size: 186 KB

2010dmapping

发布日期: 2010-10-07

File Type: pdf | Size: 132 KB

facilitator

Become a QP Workshop Facilitator and play a role in grooming budding accountants! The Institute is inviting members to be appointed as Workshop Facilitators for its Qualification Programme (QP). Come ...

发布日期: 2004-08-04

File Type: pdf | Size: 45 KB

SAT_2014_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2017-03-24

File Type: pdf | Size: 288 KB

RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

发布日期: 2009-06-04

File Type: pdf | Size: 553 KB

bMRAC

FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...

发布日期: 2006-06-15

File Type: pdf | Size: 83 KB

HKSA_Trust_Fund

A N N U A L R E P O R T 2 0 0 3 121 !"# %&' The HKSA Trust Fund To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 123 to 125 which has been prepared i ...

发布日期: 2003-11-13

File Type: pdf | Size: 416 KB

HKMBST15_CH04 May 2015 (page 136 137)

HKMBST15_CH04 May 2015 (page 136 137) Corporate Financing 136 Required Calculate the minimum required sales revenue. Solution Required minimum total contribution (520,000 200,000) 720,000 Contribut ...

File Type: pdf | Size: 118 KB

Module C (Jun 12) Student Notes_Workshop 1

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

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ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

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Module A 20140528 handouts

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发布日期: 2014-05-28

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newbooks-sep

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

发布日期: 2010-08-31

File Type: pdf | Size: 431 KB

hkfrs11

Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

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Part 3

Accountability and Audit: Audit Committee -Rigorous and effective oversight Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Audit Committee -Rigoro ...

发布日期: 2014-06-11

File Type: pdf | Size: 294 KB

Module B 20140513 handouts

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发布日期: 2014-05-21

File Type: pdf | Size: 219 KB

Module C (Dec 13)_Answer_1

Module C (Dec 13)_Answer_1 Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at as ...

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Module C (Dec 13)_Answer

Module C (Dec 13)_Answer Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at asse ...

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FE (Jun 17) Paper I_Answer

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Module A 20140520 handouts

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发布日期: 2014-05-21

File Type: pdf | Size: 944 KB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

s100730

How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...

发布日期: 2010-04-28

File Type: pdf | Size: 268 KB

s100618s

发布日期: 2010-04-28

File Type: pdf | Size: 201 KB

s100526as

Family Office: Value Added Service for CPAs? Programme Code: S100526AS Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Registered Financial Plan ...

发布日期: 2010-04-16

File Type: pdf | Size: 198 KB

w100123s

Positive Quotient: How to improve your performance without talking about it Programme Code: W100123S Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Societ ...

发布日期: 2009-12-10

File Type: pdf | Size: 195 KB

dp_di

Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

发布日期: 2017-03-29

File Type: pdf | Size: 549 KB

ETS_Module B

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发布日期: 2017-05-15

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20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

发布日期: 2014-12-02

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20121122_ModuleD_Case

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发布日期: 2012-12-05

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ab1

AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...

发布日期: 2019-03-25

File Type: pdf | Size: 75 KB

sub_ivsced

Page 1 of 4 Our Ref.: C/FRSC Sent electronically via email 29 July 2016 International Valuation Standards Council 1 King Street London EC2V 8AU United Kingdom Dear Sir/Madam, Exposure Drafts on IVS 10 ...

发布日期: 2016-08-04

File Type: pdf | Size: 140 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

发布日期: 2015-10-09

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0830-1

Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(l)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disci ...

发布日期: 2011-07-28

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091121sp

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

发布日期: 2009-11-19

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IT091121

发布日期: 2009-10-28

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ab1

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code_submission_app

Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...

发布日期: 2004-04-02

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rogerknight

HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...

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Panelists_Report_Mod_B_(Dec_16)_Final

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Sample of Development Commitment

1 Development Commitment Between QP Student And Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical Experience Framework (the "Framew ...

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Question A1a How can a company claim exemption from preparing a business review for the directors Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business ...

发布日期: 2019-04-18

FINALCorrigendumedited

Proceedings No.: D-19-1500P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of ...

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Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

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20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

发布日期: 2013-05-31

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1bcucc

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发布日期: 2023-02-15

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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 ...

发布日期: 2019-03-25

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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 ...

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Mod C (Dec 12) Workshop 2 n

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Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

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Module C (Jun 12)_Question Module C (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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Sentencing Guidelines_Council reviewed_24Oct2017 (2)

Sentencing Guidelines_Council reviewed_24Oct2017 (2) Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 1. Objectives of the Guideline 1.1. This Guideline is designe ...

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paper02_0716

VFA eligibility assessment for contracts written within a participating insurance fund Background 1. In Hong Kong, participating insurance contracts are typically written in participating insurance fu ...

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1 A Plus media alert Dear editors and reporters: New, refreshed A Plus pays tribute to CPA dads Celebrating its 10th anniversary, A Plus takes on new content and design, covering Chinese manufacturing ...

发布日期: 2015-06-19

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p4_2711

1 Accounting for different types of premium repayment transactions that do not meet the investment component definition This paper presents premium repayment transactions that do not meet the definiti ...

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update104

i Update No. 104 (Issued 2 February 2011) This Update relates to the amendments to: HKFRS for Private Entities; and Small and Medium-Sized Entity Financial Reporting Framework and Financial Reportin ...

发布日期: 2019-03-25

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snap_rate

Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...

发布日期: 2014-09-16

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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 ...

发布日期: 2008-06-24

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qp_reg_form0806

发布日期: 2008-06-24

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2

Section 1 Personal Particular Title (Tick “” 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. Nation ...

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ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

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Module C (Jun 13)_Answer

Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...

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Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...

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ed_cr

June 2012 Comprehensive Review of the IFRS for SMEs Request for Information Comments to be received by 30 November 2012Request for Information Comprehensive Review of the IFRS for SMEs June 2012 Publi ...

发布日期: 2012-06-26

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570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

发布日期: 2009-06-16

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发布日期: 2019-01-10

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MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

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发布日期: 2018-10-23

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Annex 1

1 Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of th ...

发布日期: 2011-11-10

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发布日期: 2013-05-06

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ED-IASB-ED9-IE

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

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1266F_1347F_23Dec2020_DC order edited

IN THE MATTER OF A Complaint made under Section 34 (IA) and 34(IAA) of the Professional Accountants Ordinance (CapsO) (the "FAO") and referred to the Disciplinary Committee under Section 33( ...

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

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Module 9

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发布日期: 2012-12-05

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HKICPA_AML_Enforceable_GLs_Feb2018_20180228

February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...

发布日期: 2018-02-27

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Guide_Eng

– A Basic Framework and Internal Control Risk Management 1 FOREWORD Since the formation of the Corporate Governance Committee in 1995, the Hong Kong Institute of Certified Public Accountants is proud ...

发布日期: 2005-08-25

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发布日期: 2010-10-07

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tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

发布日期: 2010-08-26

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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 ...

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Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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