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order-0712X

1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

发布日期: 2015-11-23

File Type: pdf | Size: 110 KB

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

发布日期: 2015-09-01

File Type: pdf | Size: 224 KB

2014_Membership_Survey

发布日期: 2015-09-01

File Type: pdf | Size: 224 KB

pr-20150626-en

1 Dear Assignment/News/Business Editor An internationally recognized audit regulatory regime meeting public interest (HONG KONG, 26 June 2015) — The Hong Kong Institute of Certified Public Accountants ...

发布日期: 2015-06-26

File Type: pdf | Size: 151 KB

order_0127

Proceedings No.: D-12-0685C 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: 2015-04-28

File Type: pdf | Size: 44 KB

20150415_SharingForum_MD

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发布日期: 2015-04-23

File Type: pdf | Size: 938 KB

reasons_1117

Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2014-12-09

File Type: pdf | Size: 98 KB

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

发布日期: 2014-10-17

File Type: pdf | Size: 905 KB

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

发布日期: 2014-10-06

File Type: pdf | Size: 3 MB

Module A 20140430 upload

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发布日期: 2014-05-15

File Type: pdf | Size: 1 MB

order-reason-0312_1

1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2014-03-12

File Type: pdf | Size: 69 KB

app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

发布日期: 2014-03-05

File Type: pdf | Size: 230 KB

order-0127

1 Proceedings No.: D-12-0685C 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 C ...

发布日期: 2014-02-14

File Type: pdf | Size: 64 KB

cp-registration-rule-24-jan-2014

1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

发布日期: 2013-12-12

File Type: pdf | Size: 52 KB

past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

发布日期: 2013-11-18

File Type: pdf | Size: 217 KB

order-reason-0312

发布日期: 2013-03-25

File Type: pdf | Size: 65 KB

aia-faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...

发布日期: 2013-01-31

File Type: pdf | Size: 273 KB

ed_ias36

Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...

发布日期: 2013-01-18

File Type: pdf | Size: 143 KB

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

发布日期: 2012-11-19

File Type: pdf | Size: 236 KB

IVSC_role

By e-mail 14 September 2012 Our Ref.: C/AASC IVSC 41 Moorgate London EC2R 6PP United Kingdom Dear Sirs, IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Pro ...

发布日期: 2012-09-26

File Type: pdf | Size: 217 KB

IVSC_role

发布日期: 2012-09-26

File Type: pdf | Size: 217 KB

aml_experience sharing_23 February 2012_v2

Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...

发布日期: 2012-02-28

File Type: pdf | Size: 239 KB

cp-sizecr

6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...

发布日期: 2011-12-08

File Type: pdf | Size: 202 KB

pr-20111205-e

1 A Plus media alert Dear editors and reporters: Can Lan Kwai Fong be exported? The December issue of A Plus is out now, featuring stories about Lan Kwai Fong's China expansion, integrated reporti ...

发布日期: 2011-12-01

File Type: pdf | Size: 113 KB

audit of schools v16

Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...

发布日期: 2011-10-20

File Type: pdf | Size: 129 KB

techwatch108

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 Financ ...

发布日期: 2011-10-07

File Type: pdf | Size: 312 KB

techwatch108

发布日期: 2011-10-07

File Type: pdf | Size: 312 KB

0830-1

Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...

发布日期: 2011-08-12

File Type: pdf | Size: 367 KB