Brief-HKCPS-Internship2015

Dear members and member practices, Yuen Long District secondary school student internship programme 2015 The Hong Kong Coalition of Professional Services, of which the Institute is a member body, orga ...

s150609f

HKICPA/ICAEW joint seminar: Economic Insight: Greater China in Hong Kong Programme Code: S150609F Strong economic growth has often been associated with a negative impact on the environment. Are we abo ...

Outstanding Performance_1

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) Team Leader Membe ...

Proficiency

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of School Name Team Leader Members China Holiness Church Living S ...

qp-bd-ws-jun

KPMG In-house Workshop of Module B, C, D (Jun 2015 intake)Updated as at 30 Mar 2015Remarks:1. Please sign-in in classroomModule BModule DClass 1CHK3B3401DateVenueStart TimeEnd TimeClass 1CHK3D2301Date ...

tue150505flyer

Environmental, Social & Governance Reporting – Does it affect the value of the company? Date Tuesday, 5 May 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 ...

ecir1302

13 February 2015 Dear members, Section 436 of the new Companies Ordinance (Cap. 622) on 'specified financial statements' and 'non-statutory accounts' On 3 March 2014, the new Hong Kong ...

New Year Offer_20150105_rv

Offer valid until 31 January 2015 For those who want to discover the beauty behind crossover collaboration, here is a good offer. Below are listed 2 brands, Aristos (Chile) and HdV (US). To start out ...

Regulations_2015

1 Qualification Programme ("QP") Scholarships Regulations Name of Scholarships : QP Scholarships Number of Scholarships : A maximum of 20 per annum Donor : Hong Kong Institute of Certified P ...

prifrs2

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

bor2014aug_ecircular attachment

Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. T ...

i2cimprov5

8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...

Publications and Reference Materials

Quality Assurance Department Reports Quality assurance department report 2021 Quality assurance department report 2020 Quality assurance department report 2019 Quality assurance department report 2018 ...

Legislation and Policy

Submissions on legislation and policy Date of Submissions Subject 18 January 2019 Consultation on Licensing Regime under the Property Management Services Ordinance 15 March 2017 Consultation paper on ...

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A(REG) - E&T (Oct 2015)

A(REG) - E&T (Oct 2015) 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 ac ...

AM,O - MS (Oct 2015)

AM,O - MS (Oct 2015) 1 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 account ...

AO - F&O (Oct 2015)

AO - F&O (Oct 2015) 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 accoun ...

O, AO (Administration, Library) - F&O (Oct 2015)

O, AO (Administration, Library) - F&O (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-em ...

System Engineer - IT (Oct 2015)

System Engineer - IT (Oct 2015) 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-tie ...

M-EXAM-E&T-Mar 2015

M-EXAM-E&T-Mar 2015 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 accoun ...

AA(Reg) - ET (Dec 2015)

AA(Reg) - ET (Dec 2015) 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 accoun ...

M - E&T (Dec 2015)

M - E&T (Dec 2015) 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 account ...

DutyRoster(2-11Jan2015)

DutyRoster(2-11Jan2015) Duty Roster for 2 -11 January 2015 ME ME ME ME ME ME ME ME Script Packing Script Packing Script Packing Script Packing Script Packing Script Packing Marking School Marking Scho ...

updatedec18

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end Standards affected New standard and amendme ...

std1912end

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2019 year-end Standards affected New standard and amendme ...

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Comparative info in financial statements for an entity 1st financial year 3-32014 Answer Section 9(2) of the Directors' Benefits Regulation provides that if an amount is shown for a financial year ...

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9 September 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Com ...

hksa600cfd

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

1336_PD_SpecialistProgTaxation2019_A4#0;

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DemolessonCHNTaxVATreform_published

中國在2016 年5 月1 日開始全面推行營業稅改徵增值稅後，原徵收營業稅的應稅勞務、轉讓無形資產和銷售不動產改徵增值稅。在這講座中，主講嘉賓將會探討在新的流轉稅徵收制度下，對各類應稅勞務、轉讓無形資產和銷售不動產的處理方法及過渡規定。本講座內容是節錄自香港會計師公會 的第三課。日期: 2016年9月24日(星期六) 時間: 上午十時至下午一時地點: 香港會計師公會培訓中心(香港灣仔皇后大道東21 ...

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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 ...

mbig_081021_flyer

日期2008年10 月21 日(星期二) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213 號胡忠大廈27 樓香港會計師公會培訓中心主講嘉賓杜偉強律師事務所高級合夥人暨北京代表處首席代表 杜偉強律師杜偉強律師事務所北京代表處經理、中國法律顧問 陳嵐律師主席香港會計師公會內地業務關注組副召集人 胡勁恒先生研討會內容港人與內地公民結婚、開設銀行賬戶、購買內地房產等重要資產的情況日益普遍。如 ...

081021_flyer

日期2008年10月21日(星期二) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213號胡忠大廈27 樓香港會計師公會培訓中心主講嘉賓杜偉強律師事務所高級合夥人暨北京代表處首席代表 杜偉強律師杜偉強律師事務所北京代表處經理、中國法律顧問 陳嵐律師主席香港會計師公會內地業務關注組副召集人 胡勁恒先生研討會內容港人與內地公民結婚、開設銀行賬戶、購買內地房產等重要資產的情況日益普遍。如果這些 ...

050304.seminar flyer

交流晚宴暨研討會歡迎公會會員參加(內地業務關注組會員優先) 題目： 內地黨、政、軍、法的架構及組織介紹主講嘉賓： 廣東省社會科學院研究員葉和東先生主席： 內地業務關注組委員黃華燊先生研討會內容： 自中國加入世界貿易組織及「內地與香港關於建立更緊密經貿關係的安排」簽署以來，公會會員於內地工作、投資或營商的機會日益增多， 但由於對內地的黨、政、軍、法組織（如政治局、人大、政協、軍委、國務院部委、人民法 ...

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PR_20220629_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二二年六月二十九日）香港會計師公會轄下一紀律委員會，於二零二二年五月二十三日對會計師王敏珊小姐（會員編號：A42502）作出譴責，並命令於二零二二年七月四日起12 個月內不向王小姐另發執業證書。此外，王小姐須繳付罰款100,000 港元及紀律程序費用56,786 港元。王小姐是灝天（香港）會計師事務所有限公司的非執業董事。該執業法團於二零一九年 ...

PR_1420P_Chin_R

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二三年十月十七日）香港會計師公會轄下一紀律委員會，於二零二一年六月十日命令由二零二一年七月二十二日起吊銷執業會計師伍基林先生（會員編號：A02682）的執業證書，並在24個月內不向其另發執業證書。此外，紀律委員會命令伍先生須繳付紀律程序費用174,866港元。伍先生就紀律委員會的裁決提出上訴。上訴法庭於二零二三年五月駁回伍先生的上訴並於二零 ...

PR_1420P_Chin

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二三年十月十七日）香港會計師公會轄下一紀律委員會，於二零二一年六月十日命令由二零二一年七月二十二日起吊銷執業會計師伍基林先生（會員編號：A02682）的執業證書，並在24個月內不向其另發執業證書。此外，紀律委員會命令伍先生須繳付紀律程序費用174,866港元。伍先生就紀律委員會的裁決提出上訴。上訴法庭於二零二三年五月駁回伍先生的上訴並於二零 ...

Important notice for candidates for Council election

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BP_2016-17_Full_final

Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...

04_Budget Prpls 2016-17 submission_151223_v2_final_full

Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...

Module D 6th Edition Learning Pack_Part 2

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Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

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. ...

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Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...

RIF_CWUMPO_Bill_submission_151126

By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...

techwatch66

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

Accounting for good

Corwin Kwong uses his skills as a CPA to make a positive impact in his job at The Salvation Army.

Accounting and Financial Reporting

  Institute courses HKFRS 3 Business Combinations   Publications IFRS 3 Business Combinations IFRS: Business Combinations under Common Control Ne ...

Business Combinations under Common Control

About the project HKFRS/IFRS Standards do not specify how to account for combinations of companies or businesses controlled by the same party (BCUCC). Consequently, companies account for such transact ...

SAT_2017_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2017 This material is intended for use of Institute members and students and Taxation Fac ...

5

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG Page 1 of 2 Date: 9 November 2016 Venue: Offices of the preparers Participants: Not disclosed, CFO Not disclosed, General Manag ...

PR_20180817_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 17 August 2018) The Hong Kong Inst ...

Issue_12_Appx2

Forensic Update Issue no.12 – Appendix II 1 Update on Anti-corruption and Fraud Regulation When it comes to accountants' role in preventing fraud and corruption, it all comes back to internal cont ...

366

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 November 2017 at 8:30 a.m. Board Room of the Hong Kong Inst ...

364

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...

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Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...

Module D LP Summary of Changes 2017

Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

taxlink11_170307

Issue 11. Mar. 2017 Events Click for upcoming events on current tax issues Publications 1. 2017-18 budget Institute's tax policy and budget proposals "Joining the Dots …Connecting the tax sy ...

pr_i2c_improv1517

The IFRS* Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle ...

ies8assform

IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...

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Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

Cir_BP_IFRS2016RED

2016 IFRS Standards (Red Book) Available at bulk purchase price Discount offer Closing date: 16 April 2016 If there are more than ten orders received from members, the Institute will be able to obtain ...

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The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

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 ...

TF1415_application form_final

To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 Taxation Faculty Membership Application Form Fami ...

form

To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 Restructuring and Insolvency Faculty (RIF) Member ...

pr_1509

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

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The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

pdfISA810hk

1 2 November 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on Proposed ISA 810 (Revis ...

sub_NOCLAR

1 21 October 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on Proposed Amendments to ...

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The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

pr_itax

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

aml15_english

Accountants’ Role in Combating Money Laundering and Terrorist Financing Experience Sharing Session Presented by : Fu, Ho Kee Venue: Hong Kong Central Libray Date: 8 October 2015 2 Disclaimer The mater ...

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Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

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Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

08

註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...

aasc348

1 Minutes of the 348th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 December 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

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New e-Resources (January 2015) New EBooks Title : Wiley GAAP 2014: interpretation and application of generally accepted accounting principles Author: Joanne M. Flood Publisher: John Wiley & Sons, ...

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FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Conflict of Interests Books E-books E ...

HKICPA_Order Form - General Offer

Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...

pr_rate

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Companies Ordinance Cap. 622

Technical Resources Issued by the Companies Registry Companies (Amendment) (No. 2) Ordinance 2018 The New Companies Ordinance (Cap.622) Companies Registry specific topic page Resources published by th ...

Accounting_China_Supplements

The complex nature of global business and investors’ improving understanding of environmental and social issues are underscoring the need for a new type of corporate reporting – one that goes beyond t ...

hkfrs_update 12

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...

comparison_dec12

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...

hkfrs_update11

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2011 year-end Effective date HKFRS 1 Amendment Limited ...

pr-20110530-e

1 A Plus media alert Dear editors and reporters: Accountancy profession in Hong Kong and Beijing announces collaboration Letter of intent between Hong Kong and Beijing CPA institutes to pave way for s ...

ifrs-acc-standard

www.iasb.org.uk1International Financial Reporting StandardsThe views expressed in this presentation are those of the presenter, not necessarily those of the IASC Foundation or the IASBAccounting Stand ...

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 ...

2015_HKICPA_FE_Order Form_Q&A_Order Form

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2016_HKICPA_FE_Order Form_Q&A_Order Form

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1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a firm and two certified public accountants (HONG KONG, 11 May 2022) The Hong Kong Institute of Certified Public A ...

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ies8assform

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1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 15 July 2019) A Disciplinary Committee of the ...

PR_20190730_EN_1294C

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 30 July 2019) A Disciplinary Committee of the Hong Kong I ...

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1 HKICPA takes disciplinary action against a certified public accountant (practising) (HONG KONG, 31 October 2018) A Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants r ...

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1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 25 October 2018) A Disciplinary ...

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1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 25 February 2022) A Disciplinary Committee of the Hong Kong Institute ...

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1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice, and two certified public accountants (practising) (HONG KONG, 16 May 2022) A Disciplinary ...

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1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 March 2023) On 17 February 2023, a Disciplinary Committee of the Ho ...

EN PR_1732P_Press Release_final to sitecore_29Mar2023_r

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update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

Exam Technique Seminar_Module D_for student

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 ...

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

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High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

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High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Reference_2015_Full_Report_Eng

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Exam Technique Seminar_Module D_for student

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

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 ...

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 ...

Easy Store offer till Dec 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 ...

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

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 ...

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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 ...

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IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...

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1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Exam Technique Seminar_Module A

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D-14-0911F

Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...

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'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...

eapp-oct-dec2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited

Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...

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Emerging markets hesitate as advanced economies accelerate Welcome to ICAEW’s Economic Insight: Greater China, a quarterly forecast for the region prepared specifically for the finance profession. Pro ...

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8 October October October 20 20 Dear Dear memberemberember s, CPD CPD CPD CPD compliance for the period ending 30 November 20compliance for the period ending 30 November 20 compliance for the period e ...

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Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

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1 Nourishing Fertility with TCM 中醫調理-孕育篇PARENTING SEMINAR – BY HKICPA SATURDAY, 16TH AUGUST, 2014 presented byDr.Kelly Chain, RCMP Dr. Kelly Chain Registered Chinese Medicine Practitioner •PhD –Integr ...

candidate5

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sub_reg

Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

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Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

20141104_ETS_A_S3

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Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Circular_GK120512

Go – Karting in Shenzhen Following the over-whelming response to our first go-karting event in October 2011, the Institute is organising another go-kart weekend at Xtreme Speedway in Shenzhen. This wi ...

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

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Update No. 144 (Issued March 2014) 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 S ...

2 techsource

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SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

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1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 29 May 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

976r10_SET_TeacherExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

order-1121P

1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

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Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...

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Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

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Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

20150415_SharingForum_MB

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sub_structure

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...

order-1121

Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

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BUSINESS DIGEST Hazard counter GM joint venture issues recall of 1.5m Buicks and Chevrolets VEHICLES B2 Hidden treasure Keeping an eye on how hot investment product is handled MONEY MATTERS B8 4G in ...

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TFEC AEOI Bill 2016 submission (v3) By Email (bc_07_15@legco.gov.hk) & By Hand 29 February 2016 Our Ref.: C/TXG, M104819 Hon Andrew LEUNG Kwan-yuen, GBS, JP Chairman, Bills Committee on Inland Rev ...

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MTSC Submission on Circular 2 (Eng)_160401 16 October 2015 Policy and Regulation Department The State Administration of Taxation Re: Discussion draft of Implementation Measures for Special Tax Adjustm ...

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IFRS Standards Exposure Draft July 2021 Snapshot: Subsidiaries without Public Accountability: Disclosures This Snapshot provides an overview of the Exposure Draft Subsidiaries without Public Accountab ...

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Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...

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Event Detail - MyCPA Event Information Event code ETLS1501 Language English Event name Improve audit quality - Practice review and common findings (audio) CPD hours 1.5 Competency Auditing and assuran ...

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1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

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HKICPA Scholarship for Secondary Schools Recipients 2013/2014 NameSchoolChui Wing Hei 徐榮希Aberdeen Baptist Lui Ming Choi CollegeYip Man Wai 葉雯惠AD&FD POHL Leung Sing Tak CollegeLo Hiu Kei 羅曉祈Baptist ...

2023-2d FCP EnrolForm

2023-2d FCP EnrolForm.docx 1 Notes: 1. Workshops are held face-to face. Each workshop is 6 hours, runs from 10:00 a.m. to 5:00 p.m. (with one hour lunch break). 2. Case study workshop is held face-to- ...

Important notice for candidates for Council election

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Important notice for candidates for Council election

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Important notice for candidates for Council election-x

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hksae3000rev

HKSAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information and Related Conforming Amendments Hong Kong Standard on Assurance Engagements HKSAE 3000 Is ...

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

20150512_ETSI_C

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pr-20151203-en_2

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

pr-20151203-en_1

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911F_Eng

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