搜寻结果

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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 ...

发布日期: 2018-11-06

ccif-order

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: 2010-03-10

Module A Jun 18Answer

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concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2007-07-19

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Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

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Module A_Preseen_20182

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发布日期: 2018-08-01

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Jun-2015

I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...

发布日期: 2015-02-26

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Module D (Dec 15)_Question

Module D (Dec 15)_Question Module D (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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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi

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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...

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Member_February WOTM

Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...

发布日期: 2016-01-28

Member_February WOTM

发布日期: 2016-01-28

Members_December Monthly Promotion

PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...

发布日期: 2015-11-30

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October Monthly Promotion

PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...

发布日期: 2015-10-06

September Monthly Promotion

PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...

发布日期: 2015-08-26

Member_August Monthly Promotion

PRICE: HK 259 MEMBER PRICE: HK 194 PRICE: HK 260 MEMBER PRICE: HK 195 HI WINE LOVERS! Which wines to bring with you on a boat party? Pudao has the answer! Surprise your guests with a refined and origi ...

发布日期: 2015-07-29

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Member_Wines of the Month_July

HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...

发布日期: 2015-06-29

Member's_February WOTM

Member's_February WOTM Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac ter ...

Member's_February WOTM_1

Member's_February WOTM_1 Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac t ...

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IE_e

Appendix 3Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix i ...

s100609as

The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...

发布日期: 2010-05-05

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AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

发布日期: 2016-10-13

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

hkfrs-int6

Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...

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20150514_ETSI_D

Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...

发布日期: 2015-05-19

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c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

发布日期: 2011-06-10

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Module A_Feb 10_Question

Module A (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

发布日期: 2010-08-05

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IE_d

Appendix 2Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix ...

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20150514_ETSI_D

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Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

发布日期: 2016-06-07

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concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2007-03-14

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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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pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

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pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

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pe-illustrative-financial-statement

Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...

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Member_March WOTM

Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral hints of rose and jasmin ...

发布日期: 2016-03-08

Member's March WOTM

Member's March WOTM Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral ...

Pudao Wines November Monthly Promotion

PRICE: HK750 MEMBER’S PRICE: HK563 PRICE: HK625 MEMBER’S PRICE: HK469 DON MELCHOR PUENTE ALTO 2010 CHÂTEAU DE PIBARNON 2010 “Refined and elegant, with silky tannins behind the mineral, macerated ...

发布日期: 2015-11-02

s110527s

Shareholder Disputes Concerning Family Companies Programme Code: S110527S The seminar will focus on shareholder disputes that happen in the context of family companies. Topics covered include: Family ...

发布日期: 2011-04-21

s110520s

Valuation for M&A Transactions and the Impact on Financial Reporting Programme Code: S110520S The seminar will address issues regarding valuation for M&A transactions including the regulatory ...

发布日期: 2011-03-11

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s110519s

Anti Avoidance Trends and Taxation Internal Control Frameworks Programme Code: S110519S In this seminar, the speaker will discuss the following: International trends to combat tax avoidance Anti-avo ...

发布日期: 2011-03-11

s110117as

Remiittttance ffor Non--Trade Paymentts ffrom Chiina ((re--run)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies. In this seminar, the speaker will ...

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s110126as

Corporate Use of Derivatives Programme Code: S110126AS This seminar will include the history of derivatives and why they were invented. The different use of derivatives will be explored using case stu ...

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Nina Hotel TWW - Stay Dine Cafe Circles - CPA

Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

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update016

Update No. 16 (Issued July 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume II Replace contents pages i to v with revised contents pages i to v. Revis ...

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CPMorderform-latest2

Order Form To purchase the Manual, please complete and fax this order form together with pay-in slip to above fax number or post with HK Dollar cheque to the following address: Room B, 4/F Fook On Fac ...

发布日期: 2009-09-01

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pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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pn740r

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

Disciplinary Orders

Disciplinary Order

发布日期: 2012-03-20

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

发布日期: 2016-03-31

File Type: pdf | Size: 268 KB

s110531s

Intellectual Property in Corporate Environment Programme Code: S110531S Intellectual Property (IP) rights such as trade marks, patents, designs and domain names are important assets of a company and i ...

s110512s

Succession Planning for Family Businesses Programme Code: S110512S Over recent decades, Hong Kong has given rise to a lot of successful enterprises. Many of these are family owned businesses which nee ...

发布日期: 2011-03-11

File Type: pdf | Size: 338 KB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

AGM booklet 2023

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Module D Jun 2018Question

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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 ...

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Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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20130513_module_a_case

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发布日期: 2013-05-31

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FE (Jun 16) Paper II_Answer

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FE (Jun 16) Paper II_Answer_1

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FE (Jun 16) Paper II_Answer_2

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Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

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Module B (Jun 2013) Workshop 2

Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...

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update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

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2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

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2020 Case Competition_v12_Clean HK Sub-degree Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 656 KB

HealthHarvest_OrderForm_20170703

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...

发布日期: 2017-07-03

HKICPA order form 2016-2017

发布日期: 2016-11-10

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RICOH Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

发布日期: 2014-11-06

RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

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AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

发布日期: 2015-10-16

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1796_Compliance_AnnualReport2021_211115

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

File Type: pdf | Size: 70 KB

pubforsale_QP

Purchase of Publications (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Pl ...

发布日期: 2008-09-18

CPA_Source_App_Form

CPA FirmDirectory /CPA Source Application Form Member Services Department Hong Kong Institute of CPAs 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Fax no: 2865 6603 /2865 6776 Enquiries ...

发布日期: 2005-08-31

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Volvo_eDM (1408114)

Volvo_eDM (1408114) All-New XC60 T5 Power without Footprint XC60 T5 Sports SUV HK449,800 FREE first-year license fee (original HK469,800) Enjoy Volvo’s exclusive offers FOR MEMBERS of hkicpa!! XC90 T5 ...

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Nina Hotel TWW _CNY Pudding_CPA

圖片只供參考I 優惠受條款及細則約束I 如有任何爭議，酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點：荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上，可獲免費送貨（只限同一送貨地址）花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕（900克） HK268 HK198 五香臘味芋頭糕（900克） HK268 HK198 椰汁金糖年糕（900克） HK ...

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Module A _Dec 16_Question

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发布日期: 2016-12-30

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

发布日期: 2015-12-28

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Module D _Jun14_Question

Module D (June 2014 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 argumentation and appropriate ...

发布日期: 2014-06-30

Module A Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2013-08-09

File Type: pdf | Size: 608 KB

Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

Package price: • Garden View Room: HK 1,580 net per room, per night (single occupancy) • Harbour View Room: HK 2,080 net per room, per night (single occupancy) * Supplement charge HK 300 net per perso ...

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asianforum

IFRS 17 Insurance Contracts Insurance Contracts Insurance Contracts : Perspective from Hong Kong's accounting standard Perspective from Hong Kong's accounting standard Perspective from Hong Ko ...

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s110218s

Risk Management and Internal Control for Listed Companies in China Programme Code: S110218S The China Insurance Regulatory Commission and other Chinese regulatory organisations have published a series ...

发布日期: 2011-01-20

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s110309s

Taxation Exposure for HK Permanent Establishments Programme Code: S110309S Since the revised legislation on exchange of information became effective March 2010, Hong Kong has been expanding its treaty ...

发布日期: 2011-01-17

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 ...

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key-proposals-e

1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...

发布日期: 2011-01-27

Module A (Dec 12)_Questions(revised)

Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...

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Module A (Dec 16)_Answer

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Compliance Annual Report 2018

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

Module A (Jun 2012)_WS 1

Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...

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Module A Pre-seen 20162

发布日期: 2016-08-05

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

发布日期: 2013-02-19

File Type: pdf | Size: 272 KB

tim-lui

Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...

发布日期: 2011-08-10

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Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (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 arg ...

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Exam Technique Seminar_Module A

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发布日期: 2016-11-11

20150507_ETSI_A

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发布日期: 2015-05-08

File Type: pdf | Size: 615 KB

WS 2 Student Notes - Mod B

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发布日期: 2012-12-11

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

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iOne_iBox

www.iOne.com.sg Frequent call to HK and China ? High IDD cost ? Poor IDD reception ? Desire HK and China customers always call you in linking up with their business opportunities ? Need to stay c ...

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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 ...

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update029

Update No. 29 (Issued May 2006) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages and replace with the new pages i, ii, iii and ...

File Type: pdf | Size: 99 KB

2018 sponsorship package

IT Conference 2018 Impact of Fintech and Artificial Intelligence to the Accountancy Profession Saturday, 20 October 2018 Ritz Carlton (Ballroom), International Commerce Centre (ICC), 1 Austin Road Wes ...

发布日期: 2018-05-04

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Big4-IFRS2011

IFRS /iGAAP books (2011 edition) Available at discounted price Deloitte iGAAP 2011: a Guide to IFRS ---by Deloitte Touche Tohmatsu Discounted price: HK1,390 (original: HK1,635) International GAAP 2011 ...

发布日期: 2011-04-18

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1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

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Module 14_LP

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PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

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Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 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 ...

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Module B (Dec 2017)_Question

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PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

发布日期: 2018-10-12

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e-Learning & F2F (Oct_Nov 2017)

e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...

HKICPA-PDF-giftTC_0427

* Only applicable to new BOC customers subject to terms and conditions. Perpetual Annual Fee Waiver; and One of the four superb welcome gifts*: UA Cinemas Movie Voucher (4 pcs) HK500 Free Spending Cr ...

发布日期: 2017-05-17

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s140801s

HKICPA seminar: Review and Outlook of Hong Kong Fund Industry Programme Code: S140801S Topics include: Overview and structure of HK fund industry Size of HK fund market Client/channel/Product type: ...

发布日期: 2014-07-02

File Type: pdf | Size: 229 KB

s110615s

Electronic Filing and the Future Direction of Corporate Compliance Work (re-run) Programme Code: S110615S The seminar focuses on how technology can improve the efficiency of corporate compliance work ...

发布日期: 2011-04-29

File Type: pdf | Size: 190 KB

s110614s

Hong Kong Transfer Pricing From a Practical Perspective Programme Code: S110614S Tax authorities all over the world are increasingly seeking to improve revenue collection, the Hong Kong Inland Revenue ...

发布日期: 2011-04-29

File Type: pdf | Size: 189 KB

s110517s

Bridging the Gap between Financial Reporting and Business Valuation Programme Code: S110517S Fair market valuation in HKFRS requires new knowledge base and skills for financial statements preparers, a ...

发布日期: 2011-04-11

s110609s

Update of the Current Credit Risk Situation of Chinese Enterprises Programme Code: S110609S China became the 2nd largest economy in 2010 and will maintain a rapid growth rate in 2011 at just under 10% ...

File Type: pdf | Size: 188 KB

s110530s

Risk Identification and Assessment Programme Code: S110530S Effective risk identification and assessment are essential for auditors and management to allocate resources for addressing high risks and/o ...

s110524s

How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...

s110516s

Maximising the Benefit of Strategic Alliances Programme Code: S110516S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...

File Type: pdf | Size: 178 KB

s110324s

Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...

发布日期: 2011-02-08

File Type: pdf | Size: 198 KB

s110328s

Maximising the Benefit of Strategic Alliances Programme Code: S110328S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...

发布日期: 2011-01-13

s110228s

Building Client Relationships in the Asian Context Programme Code: S110228S Retaining and growing client relationships is becoming increasingly important for CPA firms given the increased competitiven ...

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

s110317s

Your Styles -Effective Communication Programme Code: S110317S This workshop refers to scientific research that shows participants how people communicate, think and behave differently under four behavi ...

s110221as

Environmental Behavioral Change in the Office Programme Code: S110221AS The majority of customers and executives worldwide believe that large corporations should play a broader role in society such as ...

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ETS-FE_for presentation (for upload)

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Module A Dec 18Question

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Module A_Preseen_20172

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发布日期: 2017-08-10

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APM

(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...

发布日期: 2018-02-27

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Members_January Monthly Promotion

PRICE: HK680 MEMBER’S PRICE: HK612 Teeling Single Grain Irish Whiskey Recently awarded World’s Best Grain at the World Whiskies Awards, 2014, this Irish Whiskey is made through a unique process of dis ...

发布日期: 2016-01-19

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CDR-W100227-1_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

发布日期: 2014-01-22

Module A Pre-Workshop Materials_2

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发布日期: 2011-09-27

File Type: pdf | Size: 102 KB

1016-2

Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...

发布日期: 2011-08-08

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rif101006

Recent developments in liquidators' remuneration About the topic At this seminar, Mr. Patrick Cowley of KPMG China and Mr. James Wood of O'Melveny & Myers Hong Kong office will review the ...

发布日期: 2010-09-20

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d_workshop1session4_1

Taxation 4 Workshop 1 Session 4 Computation of the tax liability for an individual Mr. Johnson is a resident in Hong Kong. He was the Finance Director of Fir Limited for 15 years until 30 November 200 ...

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d_workshop1session4

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cheung-action

Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...

发布日期: 2010-01-04

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AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

发布日期: 2012-10-22

Souvenirs for sales

Quick-dry towel with desk organizer HK48 A5 Note Book HK88 Post-it HK38 Tote Bag HK48 Webcam Cover HK15 Tablet Bag HK188 Order form 50th Anniversary Souvenir Collection For orders and enquiries, pleas ...

发布日期: 2023-08-16

ETS_Module D

Disclaimer 1 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 pu ...

发布日期: 2018-05-17

ETS_Module D

ETS_Module D

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update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...

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pr20161115-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

发布日期: 2016-11-15

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update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

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Module A _Jun 18_Question

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Module A _Jun 18_Question

Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...

发布日期: 2018-06-28

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FE _Dec 16_ Paper II_Question

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发布日期: 2016-12-09

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JW Marriott_20150624

Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...

发布日期: 2015-06-29

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Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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Module D (Jun 2017)_Question

Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

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Module D (Jun 2018)_Answer

Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...

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AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

发布日期: 2013-10-28

update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

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reasons-order-1003

Proceedings No.: D-12-0700O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

发布日期: 2014-10-17

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AGM-52nd_28 Nov 2024

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update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

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Anonymous

1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...

发布日期: 2014-01-20

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ws-business-finance-jan-apr

Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...

发布日期: 2011-03-30

File Type: pdf | Size: 624 KB

Commentary on the 2006 Budget

The economy The Financial Secretary ("FS"), Mr. Henry Tang, delivered his third budget speech on 22 February 2006. The figures contained in the budget revealed a robust performance by the ec ...

发布日期: 2009-04-29

Application Form HK

1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...

File Type: pdf | Size: 399 KB

Sponsorship Package_commericial_2013_2

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

发布日期: 2013-07-23

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Sponsorship Package_commericial_2012

National Day Celebration Dinner Thursday, 20 September 2012 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...

发布日期: 2012-07-11

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bpubforsale_QP

Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...

发布日期: 2005-09-23

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pub_form9

Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...

发布日期: 2005-06-08

bpub_form9

Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...

发布日期: 2005-06-08

File Type: pdf | Size: 651 KB

HK Company Law Practice_leaflet (Charles)-4

HK Company Law Practice_leaflet (Charles)-4 Hong Kong Company Law & Practice Available in Print & Online Subscription HKCP, published in 1993, is the pre-eminent introduction to company laws a ...

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

发布日期: 2010-08-06

Diploma in Insolvency 2011-2012 flyer (FINAL)

Diploma in Insolvency 2011-2012 flyer (FINAL) Diploma in Insolvency 2011/2012 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different ...

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FE (Jun 18) Paper II_Answer

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Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...

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Case question 2022 HK Subdegree

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...

Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate

Module A Student Notes (All)a

Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...

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Cir_BP201410

Bulk purchase discount Hong Kong Master Tax Guide 2014/15 (23rd Edition) -by Deloitte Discount price: HK624 (original: HK780) The tax guide provides comprehensive and up-to-date explanation of Hong Ko ...

发布日期: 2014-10-17

s110307s

Forensic Accountancy & Business Valuation for Litigation Purposes (re-run) Programme Code: S110307S Cannibalism effect in forensic accountancy was initially conceptualised by Mr Benny K B Kwok in ...

发布日期: 2011-01-25

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update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

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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 ...

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 ...

File Type: pdf | Size: 430 KB

advertisement-form

Page 1 of 2 Nov 2018 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...

发布日期: 2018-11-09

2018_Order Form

HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination questions and answers with examiner's repor ...

发布日期: 2018-01-02

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A1k

20 (k) Section 19C(4) and 19C(5) – can taxpayers choose which amounts of tax losses are to be offset first? The following example is used to illustrate a question on section 19C: Company A has carried ...

发布日期: 2012-03-29

File Type: pdf | Size: 161 KB

d_workshop1session2_1

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

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d_workshop1session2

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...