PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

reasons-order-1111

Proceedings No.: D-12-0740H 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 Sec ...

Circular_v3

Golf Day in Feng Huang Shan Golf Club The Golf Interest Group (GIG) has organised a golf day at Feng Huang Shan Golf Club (FHSGC) in Dongguan, Mainland, courtesy of Eddie Loong, the Deputy Convenor of ...

Circular_1

Golf Day in Feng Huang Shan Golf Club The Golf Interest Group (GIG) has organised a golf day at Feng Huang Shan Golf Club (FHSGC) in Dongguan, Mainland, courtesy of Eddie Loong, a member of the GIG (n ...

informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

深化粵港澳合作推進大灣區建設框架協議 (published on 1 July 2017)

深化粵港澳合作推進大灣區建設框架協議 (published on 1 July 2017)

《關於深化泛珠三角區域合作的指導意見》 (published by the State Council of PRC on 15 March 2016)

《關於深化泛珠三角區域合作的指導意見》 (published by the State Council of PRC on 15 March 2016)

Location Map-v5

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Street level of Exit B (Kornhill Garden), Tai Koo ...

Location Map-v4

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Road side (地面) of Exit B (Kornhill Garden), Tai K ...

Location Map-v3

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: 地面of Exit B (Kornhill Garden), Tai Koo MTR statio ...

Location Map-v2

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Exit B (Kornhill Garden), Tai Koo MTR station (港鐵 ...

PICIG160527-Map

PICIG Visit to Temple Mall North Location Map Assembly Date & Time: Friday, 27 May 2016 at 2:45 p.m. Assembly Point: Wong Tai Sin MTR Station Exit B (Station Concourse -near Arome Bakery) [黃大仙港鐵站B ...

YMC Hiking_Location Map

AssemblymapYMC event:Autumn hiking – Mount Parker and Tai Tam ReservoirDate: 21 October 2017, SaturdayAssembly time: 12:45 p.m.(start at 1 p.m.)Assembly place: Exit B of Tai Koo MTR station–KornhillGa ...

map

MBIG Study tour to Shenzhen and Dongguan (3 – 5 Nov 2017) Assembly date, place and time: 8:45 am on 3 November (Friday) Coach pick-up at Gate 3, Exit B, G/F, Shenzhen Futian Check Point (深圳福田管制站首層大堂B出 ...

df_map

王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

YMSC141130_rundown_final

Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:30 Coach pic ...

YMSC141130_rundown

Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:45 Coach pic ...

Carpark Location

2014 SMP Symposium (Friday, 28 November 2014) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

Carpark Location

2013 SMP Symposium (Friday, 29 November 2013) Hotel Location and Carpark Hotel Location Regal Kowloon Hotel (富豪九龍酒店) Address: 71 Mody Road, Tsim Sha Tsui, Kowloon. (Tsim Sha Tsui East MTR Station Exit ...

Carpark Location

2012 SMP Symposium (Friday, 30 November 2012) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

carpark

2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...

newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

techwatch67

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 ...

Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...

Janet_2 SSG Analysing Financial 2015 (L2)_1

Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...

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 ...

國務院關於印發廣州南沙深化面向世界的粵港澳全面合作總體方案的通知 (Published in June 2022)

國務院關於印發廣州南沙深化面向世界的粵港澳全面合作總體方案的通知 (Published in June 2022)

PR-20090724c

1 律 零零年 律零零 年 Mr. Steven Todd Krause (F01431) 略 不行令 Mr. Krause 錄Mr. Krause 律 料 Mr. Krause 行零零六年令 Mr. Krause 料例34(1A)Mr. Krause 律 Mr. Krause: (a) 略"Statement 1.200 "Professional Ethics -E ...

廣東省委全面深化改革委員會關於印發廣州市推動“四個出新出彩”行動方案的通知(Published on 28 Oct 2019)

廣東省委全面深化改革委員會關於印發廣州市推動“四個出新出彩”行動方案的通知(Published on 28 Oct 2019)

2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)

2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18102901 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 2 Contact info@marathontrainingcentre.com.hk; Ms. S ...

featuredbooks-nov

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 Renminbi Books E-books E-journals Rel ...

0417

友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

Circular_120412

Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class with recording sessions featured in the training course (流行歌唱實習及錄音室體驗課程). If you are i ...

Singing Class - Feb - Apr 2011_rv

Pop songs singing class The Singing Interest Group (SgIG) has organised a pop songs singing class with recording featured in the training course (流行歌唱實習及錄音室體驗課程). If you are interested in sharpening y ...

Circular_SgIG121012(Chinese)

Circular_SgIG121012(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

Circular_SgIG120720(Chinese)

Circular_SgIG120720(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

newbooks-may

New Books in Library (May 2012) General Accounting and Related Knowledge Title /Author: Accounting information systems /George H. Bodnar, William S. Hopwood ISBN: 9780132871938 Publisher: Upper Saddle ...

Ren_Express Lunch 2023 Oct

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM HK港幣 APPETIZER頭盤（CHOICE OF 自選以下一款） ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

WeCare leaflet_4th series_Jul - Sep 2015

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 14 accounting ...

techwatch92

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. Financial Repor ...

techwatch92

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. Financial Repor ...

香港會計師公會舉辦CPA論壇

Olimo - Price List 2023

2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...

featuredbooks-jun

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 Initial Public Offerings (IPO) Books ...

Teacher_summary_11Aug2016_old

管理和教学团队师资情况报表高校/ 课程营运机构名称:课程/ 专业名称:教师姓名及职称全职/业余最高学历及颁发机构与年份会计或律师专业会员资格高校学位课程任教总年资现任单位任教年资从事会计事务工作年资(如有)任教课程名称

1049_PRC_CF2016_Flyer_online

www.hkicpa.org.hk/cfgz2016 參展商eunisliu@hkicpa.org.hkPRC_1049_151127 (按機構英文字母排列) 參與影子計劃之機構www.hkicpa.org.hk/cfgz2016

S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

1049_PRC_CF2016_Flyer_160302

你的成功之路活動詳情及網上註冊：(按機構英文字母排列) 參展商www.hkicpa.org.hk/cfgz2016 eunisliu@hkicpa.org.hkwww.hkicpa.org.hk/cfgz2016

Teacher_summary_11Aug2016

Summary Profile of the Management Team and Teaching Staff Involved in the Programme管理和教学团队师资情况报表Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Name and rank教师姓名及职称Full time/Pa ...

Assessment_Grid

Name of University/ Programme Provider 大学/ 课程营运机构名称: Name of Programme课程名称: Assessment Methods/ Weightings of Core Accounting and Foundation Business Courses 核心会计及基础商业科目评核方法报表 Course Code 科目编号 Course ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

Financial Ratio Analysis and Budget Preparation 2020 Level 2

Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

Assessment_methods_30Apr2015

Name of University/ Programme Provider 高校/ 课程机构名称: Name of Programme课程名称: Assessment Methods/ Weightings of Core Accounting and Foundation Business Courses 核心会计及基础商业科目评核方法报表 Course Code 科目编号 Course Ti ...

candidate9-cm

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香港會計師公會實地考察東莞(HKICPA field visit Jun 2023)

香港會計師公會實地考察東莞(HKICPA field visit Jun 2023)

香港會計師公會實地考察佛山(HKICPA field visit July 2023)

香港會計師公會實地考察佛山(HKICPA field visit July 2023)

香港會計師公會實地考察廣州南沙(HKICPA field visit Mar 2023)

香港會計師公會實地考察廣州南沙(HKICPA field visit Mar 2023)

Course_grid_4Oct2016

Course Grid课程分布表Name of University/ Programme Provider大学/ 课程营运机构名称：Name of Programme专业名称：Mode of Study学习模式（Full-time/ Part-time 全日/在职制）：Curriculum for meeting QP's registration requirements满足报考QP的 ...

Office Location (China)

Beijing Office Address: Room 815, 8/F, Zhongkun Plaza, No. 59 Gaoliangqiaoxiejie, No.1 yard, Haidian District, Beijing (Post code: 100044) 北京市海淀區高梁橋斜街59號院1號樓中坤大廈8層815室 (郵編: 100044) Tel: (86) 10 6211 6 ...

Meetings with the State Taxation Administration (国家税务总局) - full version

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Meetings with the State Taxation Administration (国家税务总局)

Meetings with the State Taxation Administration (国家税务总局) Representatives of the Hong Kong Institute of CPAs, including members of the China Tax subcommittee, hold annual liaison meetings with the Main ...

FRC signs Memorandum of Understanding with HKICPA

The Financial Reporting Council (FRC) and the Hong Kong Institute of Certified Public Accountants (HKICPA) today signed a Memorandum of Understanding (MoU) to enhance efficient and effective cooperati ...

sr-a1

HKICPA QUALIFICATION PROGRAMME APPLICATION FOR REGISTRATION Please read the leaflets entitled 'Instructions to Applicants' and 'Checklist for Applicants’ carefully before completing this f ...

Guangdong Provincial Tax Service, State Taxation Administration (国家税务总局广东省税务局)

Guangdong Provincial Tax Service, State Taxation Administration (国家税务总局广东省税务局) Please note that the former Guangdong Provincial Local Taxation Bureau and the former Guangdong Provincial Office of the ...

Guangdong Provincial Tax Service, State Taxation Administration (国家税务总局广东省税务局)

Guangdong Provincial Tax Service, State Taxation Administration (国家税务总局广东省税务局) Please note that the former Guangdong Provincial Local Taxation Bureau and the former Guangdong Provincial Office of the ...

...

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

dance-sing-fun-night

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

dig-091218

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局)

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局) Please note that the former Shenzhen Local Taxation Bureau and the former Shenzhen Municipal Office of the State Administration of Ta ...

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局)

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局) Please note that the former Shenzhen Local Taxation Bureau and the former Shenzhen Municipal Office of the State Administration of Ta ...

Clarification on the participation of HKICPA in electoral activities in Taiwan

(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...

CFIG081127

Talk on Global Financial Crisis cum Networking Cocktail co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Topic The Financial Crisis: • ...

CFIG081127

Talk on Global Financial Crisis cum Networking Cocktail co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Topic The Financial Crisis: • ...

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)”

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)” The Hong Kong Institute of Certified Public Accountants (HKICPA) and the Accounting ...