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update147

i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...

发布日期: 2019-03-25

File Type: pdf | Size: 9 MB

Ren_FB Corp Offers 2023 Feb

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 311 KB

ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

发布日期: 2019-03-25

File Type: pdf | Size: 258 KB

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

发布日期: 2019-03-25

File Type: pdf | Size: 777 KB

International Association of Restructuring Insolvency and Bankruptcy Professionals

The Restructuring and Insolvency Faculty (RIF) of the Hong Kong Institute of CPAs forms the basis of the Institute's association membership of the International Association of Restructuring, Insol ...

发布日期: 2024-05-20

Past presidents

Council year Name 2023 FONG Wan Huen, Loretta 2022 FONG Wan Huen, Loretta 2021 Raymond Cheng 2020 Johnson Kong 2019 Law Fu Yuen, Patrick 2018 Eric Tong 2017 Mabel M.B. Chan, JP 2016 Ivy Cheung 2015 De ...

发布日期: 2020-10-15

Part 9

Questions and Answers relating to consolidated and company level financial statements prepared under Part 9 of the the new Companies Ordinance (Cap. 622) These Questions and Answers ("Q&As&qu ...

发布日期: 2019-04-18

CO-rewrite - non transitional QA

CO-rewrite - non transitional Q&A Questions and Answers on financial reporting issues relating to the new Companies Ordinance (Cap. 622) ("new CO") (other than those relating to transiti ...

发布日期: 2019-04-18

Chan Ting Bond, Michael

Council membership: Council member (since 2024) Current committee membership: (Attendance record) Member Chairman Branding and Communication Committee Professional Accountants in Business Committee Pr ...

发布日期: 2019-01-15

PerfumeWorkshopAugust

RSVP to info@parfumerietresor.com or contact us at 2711 5922 -Each attending HKICPA member can enjoy one complimentary seat per membership card -A valid HKICPA membership card must be shown for regist ...

发布日期: 2017-07-26

File Type: pdf | Size: 718 KB

PerfumeWorkshopAugust

发布日期: 2017-07-26

File Type: pdf | Size: 718 KB

HKICPA Promotion Flyer_July 2017

发布日期: 2017-06-15

File Type: pdf | Size: 393 KB

ITIG160419_instruction

Cybersecurity Counter-offensive Asia Pacific Guide What are the rules protecting data in Asia Pacific? What can you do to recover information if you have been hacked? Baker & McKenzie’s The Cybers ...

发布日期: 2016-04-21

File Type: pdf | Size: 97 KB

i2c_1510

1 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle Comment ...

发布日期: 2015-11-30

File Type: pdf | Size: 80 KB

EdmandCheung

PAIB forum: "Future CFO's DNA" – 24 October 2015 Panel discussion: Qualities for climbing the career ladder Profile of panelist Edmand Cheung Group Managing Director Innovix Distribution ...

发布日期: 2015-10-08

File Type: pdf | Size: 125 KB

i2c_15cl

3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...

发布日期: 2015-08-03

File Type: pdf | Size: 107 KB

i2c_ifrs15_1

发布日期: 2015-08-03

File Type: pdf | Size: 107 KB

SMP150410

SMP Discussion Group gathering About the gathering The Institute's Small and Medium Practitioners Committee (SMPC) organizes regular SMP Discussion Group (DG) gatherings to enhance its communicati ...

发布日期: 2015-03-10

File Type: pdf | Size: 99 KB

rifec-judiciary-it-strategy

By email (itsppolicy@judiciary.gov.hk) and post (Attn:SJE(ITO)3) 12 December 2014 Our Ref: RIF, M97851 Mr. Anthony Chan Assistant Judiciary Administrator The Judiciary Administration Room LG361A, High ...

发布日期: 2015-01-13

File Type: pdf | Size: 118 KB

ar-lucky-draw

Lucky draw for online payment or bank autopay Online payment by VISA or MasterCard is a quick and easy way to settle your subscriptions. In order to encourage usage of this efficient payment method, m ...

发布日期: 2014-11-20

File Type: pdf | Size: 37 KB

Workshop Topics Module C Workshop 1 _Dec 2014__1

Workshop Topics Module C (December 2014) Workshop 1 1 The case study is about a ferry service company in Hong Kong. Real-life events of the company and its financial statements were provided in the ca ...

发布日期: 2014-11-20

File Type: pdf | Size: 29 KB

Audrey Loh_2014

HKICPA Accounting and Business Management Case Competition 2014 Business Seminar Presentation Skills Quick Tips on Presentation Key #1 Identify the UNKNOWN FACTORS and eliminate them! 1) STICK to the ...

发布日期: 2014-11-17

File Type: pdf | Size: 125 KB

Mem-1402_Issue.02

Dear MBIG Member, In this issue of the MBIG Circular, we have: Study Mission to Chongqing [NEW] China Desk – free information services 1. Study Mission to Chongqing (重慶考察團) (Chongqing, 30 March – 1 ...

发布日期: 2014-08-21

File Type: pdf | Size: 198 KB

Mem-1402_Issue02

发布日期: 2014-08-18

File Type: pdf | Size: 163 KB

Workshop Topics Module B Workshop 2_1

Workshop Topics Module B (June 2014) Workshop 2 1 The case study presented is a fast-food chain with two years of financial statements provided. Financial statements of the company for 2013 and 2012 w ...

发布日期: 2014-06-03

File Type: pdf | Size: 83 KB

Surveys

Membership Survey The Institute conducts surveys of its members and students to gauge the state of the profession. Thematic surveys Survey on shortage of accounting professionals in Hong Kong Spanni ...

发布日期: 2014-05-04

Web_DataExpert_2014

DataExpert Technology Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr For data recovery service for physical problems: o Disc ...

发布日期: 2014-03-05

File Type: pdf | Size: 104 KB

info-sheet

Forensics Interest Group Information Sheet Objectives and scope The main objectives of the Forensics Interest Group (ForensIG) are to stimulate interest in and promote awareness of forensics services, ...

发布日期: 2014-02-12

File Type: pdf | Size: 106 KB

f170214

Auditing and Ethics Seminar – Updates on developments in auditing and ethics standards Date 17 February 2014 (Monday) Time 12:30 pm – 1:30 p.m. (Registration starts at 12:00 noon) (Light refreshment w ...

发布日期: 2014-02-06

File Type: pdf | Size: 60 KB

f170214

发布日期: 2014-02-06

File Type: pdf | Size: 60 KB

Section 408 (formerly clause 399)

Section 408 (formerly clause 399) Section 408 (formerly clause 399) Institute's alerts 24 February 2014 Guidance on section 408 of the Companies Ordinance 12 July 2012 Chief executive's alert ...

发布日期: 2012-06-17

Notes_AKC_awardees (Proficiency)

Notes_AKC_awardees (Proficiency) HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014-2015 Important notes for proficiency teams Before the ceremony When yo ...

File Type: pdf | Size: 101 KB

Notes_AKC_awardees (Outstanding)

Notes_AKC_awardees (Outstanding) HKICPA Accounting and Business Management Case Competition cum Prize Presentation Ceremony 2014-2015 Important notes for outstanding performance teams Before the cerem ...

File Type: pdf | Size: 101 KB

Web_Kaplan_2014 (rv)

Web_Kaplan_2014 (rv) Kaplan is pleased to offer special discounts and complimentary services to our members with details as follows: Kaplan Higher Education Kaplan Test Prep Offers HK2,000 bursary up ...

File Type: pdf | Size: 89 KB

Stand alone_121010 (v3)

Stand alone_121010 (v3) Dear members, The Institute has obtained new discounts for you. Below are the details and other discount updates: Insurance The group medical and life insurance programmes for ...

File Type: pdf | Size: 49 KB

Important Notice for Bad Weather (Eng)

Important Notice for Bad Weather (Eng) HKICPA Examination in BAFS Important Notice to All Candidates Bad Weather Notice If weather conditions are doubtful (such as the possible hoisting of Tropical Cy ...

File Type: pdf | Size: 28 KB

update235

Update No. 235 (Issued 16 December 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents pages i and ii with revised contents pages i and ii. Revi ...

File Type: pdf | Size: 165 KB

CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

发布日期: 2019-04-18

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...

File Type: pdf | Size: 221 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...

File Type: pdf | Size: 218 KB

3_341

Statement 3.341 (May 88) 1 STATEMENT 3.341 AUDITING GUIDELINE ACCOUNTANTS' REPORT ON PROFIT FORECASTS (Issued May 1988; revised September 2004 (name change) and April 2014) Introduction 1. This gu ...

发布日期: 2019-03-25

File Type: pdf | Size: 63 KB

update153

Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...

发布日期: 2019-03-25

File Type: pdf | Size: 298 KB

D-16-1225P_DC order_edited

BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...

发布日期: 2018-05-28

File Type: pdf | Size: 477 KB

DC order_1138P_edited

IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...

发布日期: 2017-09-28

File Type: pdf | Size: 455 KB

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

发布日期: 2017-07-21

File Type: pdf | Size: 582 KB

techwatch154

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

发布日期: 2015-08-07

File Type: pdf | Size: 366 KB

techwatch154

发布日期: 2015-08-07

File Type: pdf | Size: 366 KB

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

发布日期: 2015-07-24

File Type: pdf | Size: 1 MB

Module B 20140513 handouts

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发布日期: 2014-05-21

File Type: pdf | Size: 219 KB

snap_sme14

Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...

发布日期: 2013-10-03

File Type: pdf | Size: 187 KB

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 ...

File Type: pdf | Size: 220 KB

FE (Dec 16) Paper I_Question_2

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File Type: pdf | Size: 167 KB

FE (Jun 15) Paper II_Answer

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File Type: pdf | Size: 303 KB

FE (Dec 16) Paper II_Answer

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File Type: pdf | Size: 280 KB

FE (Dec 16) Paper I_Question

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File Type: pdf | Size: 167 KB

ies8bc

IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...

发布日期: 2014-12-15

File Type: pdf | Size: 439 KB

FE (Jun 16) Paper I_Answer

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper I_Answer_1

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper I_Answer_2

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File Type: pdf | Size: 333 KB

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

File Type: pdf | Size: 3 MB

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

File Type: pdf | Size: 1 MB

MPS_Module C_Part 1_Upload

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 purposes and s ...

发布日期: 2016-10-13

File Type: pdf | Size: 740 KB

i2c_edab6

16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...

发布日期: 2015-01-16

File Type: pdf | Size: 287 KB

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

发布日期: 2014-01-30

File Type: pdf | Size: 204 KB

ETS_Module D

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MPS_Module C_Part 1_Upload

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File Type: pdf | Size: 733 KB

ETS_Module D

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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 ...

File Type: pdf | Size: 2 MB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18112401 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 1 Contact info@marathontrainingcentre.com.hk Descri ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18103001 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 4 Contact info@marathontrainingcentre.com.hk Descri ...

ma-0618-en

1 A Plus media alert Dear editors and reporters: Accounting for Yahoo The June issue of A Plus features Yahoo Asia Pacific's Finance Director, how CPAs soldier against cyber-crimes, management acc ...

发布日期: 2014-06-12

File Type: pdf | Size: 109 KB

Flyer_final_191108181125

Page 1 of 3 Property, Infrastructure and Construction Interest Group Cocktail Reception Feng shui planning and architecture design With a desire to improve the relationship between humanity and the en ...

File Type: pdf

Flyer_final_191112142141

File Type: pdf

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

HKICPA_Order Form - MAF Offer_1

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...

发布日期: 2015-07-31

File Type: pdf | Size: 659 KB

HKICPA_Order Form - MAF Offer

发布日期: 2015-07-31

File Type: pdf | Size: 659 KB

Web_Telford_June Oder form

Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...

发布日期: 2015-06-03

File Type: pdf | Size: 375 KB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

File Type: pdf | Size: 2 MB

update196

i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_D_PartII

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 ...

发布日期: 2018-04-19

File Type: pdf | Size: 727 KB

i2cec

21 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRA ...

发布日期: 2014-08-21

File Type: pdf | Size: 830 KB

MPS_D_PartII

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MPS_D_PartII

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File Type: pdf | Size: 725 KB

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update147

Ren_FB Corp Offers 2023 Feb

ab6

update205

International Association of Restructuring Insolvency and Bankruptcy Professionals

Past presidents

Part 9

CO-rewrite - non transitional QA

Chan Ting Bond, Michael

PerfumeWorkshopAugust

PerfumeWorkshopAugust

HKICPA Promotion Flyer_July 2017

ITIG160419_instruction

i2c_1510

EdmandCheung

i2c_15cl

i2c_ifrs15_1

SMP150410

rifec-judiciary-it-strategy

ar-lucky-draw

Workshop Topics Module C Workshop 1 _Dec 2014__1

Audrey Loh_2014

Mem-1402_Issue.02

Mem-1402_Issue02

Workshop Topics Module B Workshop 2_1

Surveys

Web_DataExpert_2014

info-sheet

f170214

f170214

Section 408 (formerly clause 399)

Notes_AKC_awardees (Proficiency)

Notes_AKC_awardees (Outstanding)

Web_Kaplan_2014 (rv)

Stand alone_121010 (v3)

Important Notice for Bad Weather (Eng)

update235

CO-rewrite - non transitional QA

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

3_341

update153

D-16-1225P_DC order_edited

DC order_1138P_edited

HKEX - New Board v2

techwatch154

techwatch154

TJG Catalogue

Module B 20140513 handouts

snap_sme14

Module A (Dec 12)_Questions(revised)

FE (Dec 16) Paper I_Question_2

FE (Jun 15) Paper II_Answer

FE (Dec 16) Paper II_Answer

FE (Dec 16) Paper I_Question

ies8bc

FE (Jun 16) Paper I_Answer

FE (Jun 16) Paper I_Answer_1

FE (Jun 16) Paper I_Answer_2

Basic Financial Ratio Analysis and Implication 202021 Level 12

ETS_Module D

MPS_Module C_Part 1_Upload

i2c_edab6

ed_bc

ETS_Module D

MPS_Module C_Part 1_Upload

ETS_Module D

Compliance Annual Report 2018

Event Detail - MyCPA

Event Detail - MyCPA

ma-0618-en

Flyer_final_191108181125

Flyer_final_191112142141

update194

HKICPA_Order Form - MAF Offer_1

HKICPA_Order Form - MAF Offer