hksa250
CONSIDERATION OF LAWS AND REGULATIONS 1 ED/HKSA 250 HONG KONG STANDARD ON AUDITING 250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial stat ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
sas100
SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...
Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Jun 2016)_Answer_1
Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...
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 ...
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 ...
Module A (Jun 2016)_Answer
Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...
Module D (Dec 11)_Answer
Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...
Module B (Jun 12)_Answer_revised
Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...
Module D (Dec 11)_Answer_1
Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...
Module D (May 10)_Answer
Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...
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 ...
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 ...
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 ...
Module B (June 12)_Answer
Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...
Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
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 ...
Comvita HK Order Form (Jan2014)
Comvita HK Order Form (Jan2014) 姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________ ...
CPA Member Order Form (Feb 2012)
CPA Member Order Form (Feb 2012) 姓名/Name: 會員號碼/HKICPA Membership No:送貨地址/Delivery Address:收貨人/Recipient:聯絡電話/Contact Telephone No: ORIGINAL PRICECPA Staff SPECIAL DISCOUNT20%ORDER QTYSUB-TOTAL20017Pur ...
pdf_subisa315
1 2 November 2018 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 315 (Revised), ...
ETS_Module C
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 ...
pdf_hkicpapie
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 6 May 2021 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, ...
1789_ET_SSG_booklet2021-22_06052022
Table of Contents Event Programme 1 Adjudication Panel and Competition Advisory Group 2 Reviewers of Business Proposals and Speakers of Webinars 3 Introduction 4 The Case – Bonjour Holdings Limited 5 ...
FE (Jun 18) Paper II_Question
You don't have access right to view the details. Please login.
ETS_Module C_final
You don't have access right to view the details. Please login.
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETS_Module C
You don't have access right to view the details. Please login.
ETX_Module_C
You don't have access right to view the details. Please login.
Exam Technique Seminar_Module C
You don't have access right to view the details. Please login.
paper3
1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...
DC order_1182F_Redacted
IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
Sample of Training Records
1 Training Records (Sample) The sample illustrates the Training Records of Practical Experience for Membership Admission on which QP students should record their practical experience. Training Records ...
AGM-51st_7 Dec 2023
You don't have access right to view the details. Please login.
650th_24 October 2023
You don't have access right to view the details. Please login.
645th_20 April 2023
You don't have access right to view the details. Please login.
HKBN Handbill 20240531 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
form-r7
Form R-7 (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INST ...
Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
LPMB_6thEdition
You don't have access right to view the details. Please login.