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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 ...

发布日期: 2018-05-17

File Type: pdf | Size: 586 KB

6-plan

Sixth Long Range Plan FOREWORD When HKICPA launched its Fifth Long Range Plan in December 2006 there was little indication of the tumultuous events that were to shake the world economy to its core in ...

发布日期: 2013-10-09

File Type: pdf | Size: 476 KB

ETS_Module C

File Type: pdf | Size: 586 KB

ETS_Module C

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File Type: pdf | Size: 586 KB

tenniscourt

CLUB DE RECREIO 20 Gascoigne Road, King's Park, Kowloon, Hong Kong. 香港九龍京士柏加士居道20號

发布日期: 2017-09-08

File Type: pdf | Size: 282 KB

PR_20181010_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年十月十日）香港會計師公會轄下一紀律委員會，於二零一八年九月四日命令將鄭惠恒先生（會員編號：A35685）由二零一八年十月十六日起從會計師名冊中除名，為期十年。此外，鄭先生須繳付公會的紀律程序費用34,432港元。鄭先生是一間秘書服務公司的唯一股東及董事。他曾為兩間公司從欺詐性投資計劃中所得款項進行轉賬。於二零一四年二月，鄭先生在區域法院案 ...

发布日期: 2018-10-10

File Type: pdf | Size: 240 KB

important_notice_for_bad_weather_bilingual

HKICPA Examination in BAFS Important Notice to All Candidates Bad Weather Notice If weather conditions are at all doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. 8 or ab ...

发布日期: 2016-10-17

File Type: pdf | Size: 66 KB

081203c

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零零八年十一月二十七日）香港會計師公會一紀律委員會於二零零八年十月十六日就駱慧蘭小姐（會員編號：A18401）揑改文件的行為，命令駱小姐於兩年內不可獲發執業證書及須繳付紀律程序之費用予公會。公會接獲資料指駱小姐在兩間公司連續兩年的財務報表及核數師報告內，偽造公司董事及核數師的簽名。經考慮該等資料及駱小姐提供 ...

发布日期: 2008-11-27

File Type: pdf | Size: 88 KB

021127c

-1 -致：新聞／財經版編輯零零年十月十七日（請即日賜刊）股權支付之會計處理香港會計師公會（公會）的會計準則委員會（公會委員會）發表意見邀請函，邀請各界就國際會計準則委員會（國際委員會）所發的徵求意見稿ED2「股權支付」(Share-based payment)發表意見，諮詢期至零零年月十五日止。是次的徵求意見稿所載的建議，旨在確保企業機構在其財務報表確認所有涉及股權支付的交易，按有關公平值基 ...

发布日期: 2002-12-04

File Type: pdf | Size: 366 KB

20220729_Press Release_Ken Fan_TC_F

1 香港會計師公會撤回對一名會計師及會計師事務所的投訴（香港，二零二二年七月二十九日）香港會計師公會(「公會」)已撤回在轄下一紀律委員會席前對會計師范健能先生（會員編號：F02970）及范健能會計師事務所（事務所編號： 2122）（「答辯人」）的投訴，並支付答辯人在調查及紀律聆訊期間的部份訟費及附帶費用共2,800,000港元，並已停止有關紀律程序。公會基於公眾及會計專業利益的前提下，進一步審視 ...

File Type: pdf | Size: 509 KB

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

发布日期: 2015-12-02

File Type: pdf | Size: 720 KB

competition

香港青年協會香港政策研究所合辨「青年獻策 : 凝聚意念 ( 持續發展」 2005/06 香港公共政策創意獎勵計劃計劃報名表請於2005年12月21日或之前將填妥的表格交回秘書處 (1) 參賽組別: 中學生組青年公開組 (請在合適格內加 ”(”) (2) 學校/團體名稱(中文) : _____________________________________________________ ...

File Type: doc | Size: 65 KB

apr_latin_map

4/F, Bel Trade Commercial Building, 3 Burrows Street, Wanchai, Hong Kong. (香港灣仔巴路士街3號百營商業大厦4樓全層)

发布日期: 2017-03-24

File Type: pdf | Size: 186 KB

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

发布日期: 2016-03-02

File Type: pdf | Size: 757 KB

1049_PRC_CF2016_Flyer_online_2016

你的成功之路參展商eunisliu@hkicpa.org.hk www.hkicpa.org.hk/cfgz2016PRC_1049_160115 2016年3月21日前提交網上申請，詳情請瀏覽：www.hkicpa.org.hk/cfgz2016

发布日期: 2016-01-15

File Type: pdf | Size: 742 KB

HKICPA makes a difference with homegrown CSR programmes

CPAs contribute to community well-being with expertise and experience (Hong Kong, 8 September 2017) Hong Kong Institute of CPAs, as the only statutory body for professional accountants in Hong Kong, t ...

发布日期: 2017-09-08

Circular_SGIG160224

Singing and Guitar Playing Class (Re-run) The Singing Interest Group has organized a 6-session singing and guitar playing class for beginners. If you would like to sing your favourite tune while playi ...

发布日期: 2016-01-14

File Type: pdf | Size: 475 KB

Circular_SGIG150803

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized a 4-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whil ...

发布日期: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150803_1

发布日期: 2015-07-09

File Type: pdf | Size: 432 KB

Circular_SGIG150608_v2

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...

发布日期: 2015-04-27

File Type: pdf | Size: 398 KB

Circular_SGIG150330

发布日期: 2015-03-04

File Type: pdf | Size: 398 KB

Circular_SGIG150119_rv

发布日期: 2014-12-15

File Type: pdf | Size: 399 KB

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 ...

发布日期: 2023-01-16

szlocal(tc)2016_extracted version

szlocal(tc)2016_extracted version 深圳市地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港會計師公會（“公會”）非常榮幸能與深圳市地方稅務局（“深地稅”）於2016 年12 月9 日在深圳舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表深地稅與會人 ...

File Type: pdf | Size: 430 KB

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

发布日期: 2007-11-01

File Type: pdf | Size: 201 KB

pr-0916-en

1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG KONG, 16 September 2014) — The Hong Kong Institute of CPAs ("HKIC ...

发布日期: 2014-09-16

File Type: pdf | Size: 197 KB

response to audit reform public consultation press release_Eng (final)

response to audit reform public consultation press release_Eng (final) 1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG ...

File Type: pdf | Size: 197 KB

211002

BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...

发布日期: 2003-02-10

File Type: pdf | Size: 245 KB

Module D_Preseen_20182

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发布日期: 2018-07-31

File Type: pdf | Size: 310 KB

Module D_Preseen_20181

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发布日期: 2018-01-26

File Type: pdf | Size: 183 KB

Circular_GIG170916

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 3 rounds of 6-hole at Clearwater Bay Golf & Country Club (CWBGCC) for beginners and i ...

发布日期: 2017-08-09

File Type: pdf | Size: 288 KB

Module D_Preseen_20172

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发布日期: 2017-08-07

File Type: pdf | Size: 550 KB

Module D Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2016-08-01

File Type: pdf | Size: 357 KB

Circular_CPABC2016_v4

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

发布日期: 2016-03-09

File Type: pdf | Size: 170 KB

Circular_CPABC2016_v4_1

发布日期: 2016-03-09

File Type: pdf | Size: 170 KB

Module D Pre-seen_20161

发布日期: 2016-02-01

File Type: pdf | Size: 176 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2015-09-22

File Type: pdf | Size: 275 KB

D_Preseen_Jun2015

发布日期: 2015-02-13

File Type: pdf | Size: 299 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-12-22

File Type: pdf | Size: 275 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

Module D Dec 2014

发布日期: 2014-08-07

File Type: pdf | Size: 504 KB

41st-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 41st Annual General Meeting held on Friday, 13 December 2013 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

发布日期: 2014-02-24

File Type: pdf | Size: 176 KB

Module D

发布日期: 2014-02-19

File Type: pdf | Size: 206 KB

Module D Preseen

发布日期: 2013-08-15

File Type: pdf | Size: 190 KB

audit-quality

15 May 2013 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Consultation Paper A Framework for Audit Qualit ...

发布日期: 2013-05-16

File Type: pdf | Size: 192 KB

Module D

发布日期: 2013-02-08

File Type: pdf | Size: 410 KB

Circular_GIG121020_v2

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

发布日期: 2012-09-17

File Type: pdf | Size: 227 KB

Circular_GIG120421

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

发布日期: 2012-03-19

File Type: pdf | Size: 226 KB

Circular_111022

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club (CWBGCC) ...

发布日期: 2011-09-19

File Type: pdf | Size: 227 KB

guidancenote

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

发布日期: 2002-11-15

File Type: pdf | Size: 327 KB

guidancenote

发布日期: 2002-11-15

File Type: pdf | Size: 327 KB

280502-letter

发布日期: 2002-06-21

File Type: pdf | Size: 82 KB

280502-letter

发布日期: 2002-06-21

File Type: pdf | Size: 82 KB

Golf Day @ CWBGCC_130223

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

File Type: pdf | Size: 227 KB

Golf Day @ CWBGCC_131026

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

File Type: pdf | Size: 230 KB

Golf Day @ CWBGCC_140426 (v2)

Golf Day @ CWBGCC_140426 (v2) Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf C ...

File Type: pdf | Size: 295 KB

Golf Day @ CWBGCC_140118

Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & ...

File Type: pdf | Size: 293 KB

Golf Day @ CWBGCC_131026

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

File Type: pdf | Size: 230 KB

TTLeague2014_circular (v4)

TTLeague2014_circular (v4) Table Tennis League 2014 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held in May. The league is divided into begin ...

File Type: pdf | Size: 239 KB

2691502

1 Minutes of the 269th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 February 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. J ...

File Type: pdf | Size: 332 KB

President’s message

Financial literacy is an essential life skill. It enables people to make financially responsible decisions, which are integral to our everyday life. However, comprehensive strategies for educating chi ...

发布日期: 2020-12-01

BCC2018_PRC_Leaflet_1

HKICPA BUSINESS CASE COMPETITION 2018 Register now Date: 25 November 2018 (Sunday) Time: 9:00 a.m. -4:00 p.m. Venue: Harbour Grand Hong Kong Hotel Your golden chance to win • attractive cash prizes an ...

发布日期: 2018-08-01

File Type: pdf | Size: 601 KB

Financial controllership

A STEP FORWARD TO LEADERSHIP Financial controllers are often considered to be part of the leadership in businesses. They play an utmost important role in day-to-day financial operations within an orga ...

发布日期: 2017-03-13

CPDevents-NewCategories-ratings

Competencies and Ratings for CPD events Competencies All competencies are classified under 19 categories. Competencies Examples Accounting and Financial Reporting Financial accounting Financial report ...

发布日期: 2013-02-27

File Type: pdf | Size: 20 KB

S091012S

Negotiating in an Economic Downturn : How to act when the going gets tough (re-run) Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management development professional with exp ...

发布日期: 2009-08-06

File Type: pdf | Size: 141 KB

examMatter

Examination matters Prospective CPA Issue No. 49 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 Examination results Examination results for modules B and D (the February 2 ...

发布日期: 2009-07-20

File Type: pdf | Size: 301 KB

W090627AS

3 Strategies in an Economic Downturn: Value Innovation Methods Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management researcher and developer for a range of high impact ma ...

发布日期: 2009-05-27

File Type: pdf | Size: 99 KB

Rich Kid, Poor Kid programme

With its status as one of the largest professional bodies in Hong Kong, the Institute has long had a strong commitment to demonstrating good corporate social responsibility. “Rich Kid, Poor Kid”, the ...

发布日期: 2009-04-20

S090518A

11 Negotiating in an Economic Downturn : How to act when the going gets tough Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management development professional with expertise ...

发布日期: 2009-03-10

File Type: pdf | Size: 110 KB

S090518A

发布日期: 2009-03-10

File Type: pdf | Size: 110 KB

Exmatters

Examination matters Prospective CPA Issue No. 44 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Confidentiality of QP workshop unseen additional questions Candidates t ...

发布日期: 2009-02-26

File Type: pdf | Size: 339 KB

oversight

-1 -BY FAX AND BY POST 31 October 2001 (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear Sirs, Proposa ...

发布日期: 2001-11-03

File Type: pdf | Size: 9 KB

oversight

发布日期: 2001-11-03

File Type: pdf | Size: 9 KB

oversight

发布日期: 2001-11-03

File Type: pdf | Size: 9 KB

i2c_sr

7 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION CONSULTATION PAPER Consultation Paper on Sustainability Reporting Co ...

File Type: pdf | Size: 52 KB

i2c_sr1

File Type: pdf | Size: 56 KB

i2c_nssb

3 May 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION EXPOSURE DRAFT Exposure Draft on Proposed Targeted Amendments to the IFR ...

File Type: pdf | Size: 207 KB

pr_LCE

IAASB PUBLIC CONSULTATION OPENS FOR PROPOSED NEW STANDARD FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES New Proposed Stand-Alone Standard to Meet Market Needs Jul 23, 2021 New York, New ...

File Type: pdf | Size: 76 KB

i2c_goodwill

23 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER DP/2020/1 Business Combinations–Disclosures, Goodwill and Impai ...

File Type: pdf | Size: 240 KB

eform_aascpal

HKICPA Auditing and Assurance Standards CommitteeCriteria for adding projects onto the Committee’swork planPART A: Respondent Details and Demographic informationYour organization’s name (or your name ...

File Type: docx | Size: 115 KB

MContent MarketingMC Jan 2020

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 accountants that leads and ser ...

File Type: pdf | Size: 316 KB

regulation

1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...

发布日期: 2004-06-10

File Type: pdf | Size: 204 KB

regulation

发布日期: 2004-06-10

File Type: pdf | Size: 204 KB

Desmond Chan

Career Forum 2013 Image Building Profile of speaker Dr. President, Association of Image Architects Dr. , N.D., DBA, MBA, CPA, CPA(Aust.), AICI Certified Image Professional President, Association of I ...

发布日期: 2013-08-14

File Type: pdf | Size: 93 KB

pr-20091022c

1 致：編採主任／新聞／財經版編輯香港會計師公會對兩名會計師因揑改審計文件作出紀律處分（香港，二零零九年十月二十二日）香港會計師公會一紀律委員會於二零零九年七月二十九日就葉振輝先生(會員編號：A19191)及何淑賢小姐(會員編號： A13692)揑改文件，和犯上專業上的失當及不名譽的行為，作出紀律處分並命令: 1. 將葉先生從會計師註冊紀錄冊中除名，為期十八個月，直至二零一一年二月十八日，葉先生 ...

发布日期: 2009-10-22

File Type: pdf | Size: 122 KB

PR-091022c

发布日期: 2009-10-22

File Type: pdf | Size: 122 KB

PR_20190808_TC

1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分（香港，二零一九年八月八日）香港會計師公會轄下一紀律委員會，於二零一九年六月二十五日就執業會計師陳智機先生（會員編號：A18242）、執業會計師何耀恒先生（會員編號：A25768）及華融（香港）會計師事務所有限公司（執業法團編號：M0331）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。此外，紀律委員會命令三名答 ...

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PR_20220516_TC

1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分（香港，二零二二年五月十六日）香港會計師公會轄下一紀律委員會，於二零二二年四月七日就誠豐會計師事務所有限公司（執業法團編號：M0399）、執業會計師鄭保元先生（會員編號：F06724）及執業會計師任偉文先生（會員編號：A26535）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。紀律委員會同時命令 ...

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