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FE (Jun 16) Paper I_Answer_2

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File Type: pdf | Size: 333 KB

FE (Dec 15) Paper II_Answer_1

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File Type: pdf | Size: 307 KB

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

File Type: pdf | Size: 408 KB

sub_ ISQM

Page 1 of 13 27 June 2019 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Overall Explanatory Memorandum, The IAASB’ ...

File Type: pdf | Size: 163 KB

sub_pr9

Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 13 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...

File Type: pdf | Size: 669 KB

ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

File Type: pdf | Size: 163 KB

update167

i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...

发布日期: 2019-03-25

File Type: pdf | Size: 935 KB

update035

Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 942 KB

MPS_D_PartII

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发布日期: 2019-01-10

File Type: pdf | Size: 815 KB

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: 2019-01-10

File Type: pdf | Size: 815 KB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

发布日期: 2015-01-07

File Type: pdf | Size: 1 MB

20130416_module_b_part1

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发布日期: 2013-05-06

File Type: pdf | Size: 2 MB

Disciplinary Orders

Disciplinary Order

发布日期: 2012-03-20

BC_IASB_SME

February 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 SMEs Basis for Conclusions International Accounting Standards B ...

发布日期: 2007-02-15

File Type: pdf | Size: 453 KB

ED-BC-IASB-SME

发布日期: 2007-02-15

File Type: pdf | Size: 453 KB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

Module A (Jun 2013) Workshop 1

Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...

File Type: pdf | Size: 1 MB

MPS_D_PartII

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File Type: pdf | Size: 812 KB

06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

File Type: pdf | Size: 1 MB

Registration Committee

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Committee Membership Details for the Year 2025 Registration Committee Terms of Reference 1. The Council of the Hong Kong Institute of Certified Publ ...

发布日期: 2024-09-23

Precautionary Measures at the Examination Centres (December 2021 - Hong Kong)

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发布日期: 2021-11-10

Important Dates for Module and Final Examination (December 2019 session)

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发布日期: 2019-09-20

Fee schedule

Fee Schedule 2025 Application fee b, c HK950 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,580 Annual fee d HK1,050 ...

发布日期: 2019-06-10

1_302

1.302 (April 85) 1 STATEMENT 1.302 GENERAL GUIDANCE FORMATION OF COMPANIES BY ACCOUNTANTS (Issued April 1985) 1. In assisting clients in the formation of companies, members should have regard to Secti ...

发布日期: 2019-03-25

File Type: pdf | Size: 63 KB

Important Dates for Module and Final Examination (June 2019 session)

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发布日期: 2019-03-22

Nomination_form_2018

9Notes:A. Please signify:i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising);ii. by the letter “N” for the candidate who is not in full ti ...

发布日期: 2018-10-29

File Type: pdf | Size: 88 KB

pubforsale_QP

Order form of Module Learning Packs and Q & A (Qualification Programme) Name: ________________________________ Status: Member Student Non-member Member/Student Number: _________________ Contact ...

发布日期: 2018-09-26

File Type: pdf | Size: 104 KB

pubforsale_qp

Order form of Module Learning Packs and Q & A (Qualification Programme) Name: ________________________________ Status: Member Student Non-member Member/Student Number: _________________ Contact ...

发布日期: 2018-09-26

File Type: pdf | Size: 104 KB

MPS_Flyer_20182

Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...

发布日期: 2018-08-21

File Type: pdf | Size: 153 KB

Withdrawal

Dec 2018 Application Form from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Application ...

发布日期: 2018-08-07

File Type: pdf | Size: 128 KB

Withdrawal_App_Form_20182

Dec 2018 Application Form Withdrawal from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Ap ...

发布日期: 2018-08-07

File Type: pdf | Size: 128 KB

Withdrawal

Dec 2018 Application Form from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropriate. Application ...

发布日期: 2018-08-07

File Type: pdf | Size: 128 KB

PR_20180418_EN

1 HKICPA takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 18 April 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...

发布日期: 2018-06-08

File Type: pdf | Size: 87 KB

PR_20180507_EN

1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 7 May 2018) A Disciplinary Committee of the Hong Kong Institute of Certifi ...

发布日期: 2018-06-08

File Type: pdf | Size: 163 KB

HKICPA_timetable for public_20182

Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...

发布日期: 2018-04-12

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20182

发布日期: 2018-04-12

File Type: pdf | Size: 164 KB

MPS_Flyer_20181

Module Preparation Seminars on QP Modules (June 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2018 session. The MPS aims at helping yo ...

发布日期: 2018-03-05

File Type: pdf | Size: 153 KB

AppForm_ETS_20181

Application Form Examination Techniques Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...

发布日期: 2018-03-01

File Type: pdf | Size: 137 KB

HKICPA_timetable for public_20181

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...

发布日期: 2017-10-26

File Type: pdf | Size: 163 KB

236

1 Minutes of the th meeting of the Ethics Committee held on Thursday, 9 March 2017 at 9:00 a.m. in Room 10 and 11 of the Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 ...

发布日期: 2017-06-13

File Type: pdf | Size: 79 KB

06

*iil5b: Your Ref.: C/FRSC m 'i!HIH.wtff1S-trll! 5 set lH:k INLAND REVENUE DEPARTMENT REVENUE TOWER, 5 GLOUCESTER ROAD, WAN CHAI, HONG KONG. tlhl Web site: www.i rd.gov.hk *1rtmllf rwlf!fli&tlt ...

发布日期: 2017-06-12

File Type: pdf | Size: 151 KB

D-MPR

1 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 s ...

发布日期: 2017-05-18

File Type: pdf | Size: 90 KB

HKICPA_timetable for public_20172

Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...

发布日期: 2017-04-25

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20172

发布日期: 2017-04-25

File Type: pdf | Size: 164 KB

MPS_Flyer_20171

Module Preparation Seminars on QP Modules (June 2017 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2017 session. The MPS aims at helping yo ...

发布日期: 2017-03-28

File Type: pdf | Size: 115 KB

GPOSAT_2013_EN_extracted

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...

发布日期: 2017-03-24

File Type: pdf | Size: 479 KB

i2c_eds

1 February 2017 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 DR ...

发布日期: 2017-02-01

File Type: pdf | Size: 124 KB

AnnexE_Eng_30Sep2016

Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...

发布日期: 2016-10-07

File Type: pdf | Size: 338 KB

Annex_E_Eng_30Sep2016_old

发布日期: 2016-10-05

File Type: pdf | Size: 337 KB

HKICPA_timetable for public_20171

Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...

发布日期: 2016-09-22

File Type: pdf | Size: 162 KB

HKICPA_timetable for public_20171

发布日期: 2016-09-22

File Type: pdf | Size: 162 KB

Guide-order_form

Over 500 pages of practical advice for equipping your firm on quality control A Guide to Quality Control is premised on the view that the performance of quality work is good for business. This is beca ...

发布日期: 2016-04-12

File Type: pdf | Size: 404 KB

HKICPA_timetable for public_20162

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2016 Module Enrolment Confirmation* 12 September 2016 Module Commencement 19 September 2016 Workshop Result Release ( ...

发布日期: 2016-04-08

File Type: pdf | Size: 162 KB

Flyer_Jun2016_MPSv.2

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

发布日期: 2016-04-06

File Type: pdf | Size: 123 KB

Flyer_Jun2016_MPSv.1

发布日期: 2016-03-09

File Type: pdf | Size: 123 KB

Flyer_Jun2016_MPSv

发布日期: 2016-03-09

File Type: pdf | Size: 123 KB

Module B Learning Pack Errata - 5th Edition November 2015

HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

Module B Learning Pack Errata - 5th Edition November 2015_1

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

Error and correction pg 530 Pg 531 for website

Error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fina ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3

HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...

发布日期: 2015-11-25

File Type: pdf | Size: 53 KB

HKICPA_timetable for public_20161

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...

发布日期: 2015-11-24

File Type: pdf | Size: 162 KB

October Monthly Promotion

PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...

发布日期: 2015-10-06

File Type: pdf | Size: 5 MB

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

发布日期: 2015-09-24

File Type: pdf | Size: 124 KB

Flyer_Dec2015_MPS

发布日期: 2015-09-24

File Type: pdf | Size: 124 KB

ApplicationForm_Dec2015_ETS

ETS2015D Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In ...

发布日期: 2015-09-21

File Type: pdf | Size: 158 KB

Flyer_Jun2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

发布日期: 2015-03-10

File Type: pdf | Size: 123 KB

On-site e-Resources Terms

Access to the Institute's On-site e-Resources is available for its members and students (the "Authorized Users") at a designated computer in the Institute's Library. In logging-in an ...

发布日期: 2015-02-12

RICOH Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

发布日期: 2014-11-06

File Type: pdf | Size: 762 KB

qp-bd-ws-dec

KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...

发布日期: 2014-09-18

File Type: pdf | Size: 126 KB

ApplicationForm_Dec2014

Application form for Module Preparation Seminars on QP Modules December 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...

发布日期: 2014-08-08

File Type: pdf | Size: 132 KB

ApplicationForm_Dec2014

发布日期: 2014-08-08

File Type: pdf | Size: 132 KB

ecir1

5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...

发布日期: 2014-08-05

File Type: pdf | Size: 54 KB

ecir

发布日期: 2014-08-05

File Type: pdf | Size: 49 KB

QEB_TOR_2014_Revised12Mar14

P:\E&T\DES_SF\TOR\TOR 2014\QEB_TOR 2014 (Revised on 12 Mar 2014)_Clean v.doc 1 QUALIFICATION AND EXAMINATIONS BOARD Terms of Reference Introduction Matters pertaining to examinations are prescribe ...

发布日期: 2014-03-19

File Type: pdf | Size: 25 KB

qccover

High-level summary on the key updates to "A Guide to Quality Control" 2013 edition Background The Institute issued the first version of "A Guide to Quality Control" (the Guide) in ...

发布日期: 2014-03-18

File Type: pdf | Size: 68 KB

Application Form

Application form for Module Preparation Seminars on QP Modules June 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the ad ...

发布日期: 2014-02-25

File Type: pdf | Size: 132 KB

fee-schedule

Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

发布日期: 2013-12-13

File Type: pdf | Size: 76 KB

Guide-order_formold2

发布日期: 2013-12-05

File Type: pdf | Size: 1 MB

fee-schedule-old

发布日期: 2013-10-31

File Type: pdf | Size: 97 KB

qp-bd-ws-dec

QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...

发布日期: 2013-10-09

File Type: pdf | Size: 120 KB

Guide-order_form old1

发布日期: 2013-09-16

File Type: pdf | Size: 1 MB

Application Form Full Revised on 20130828

Application form for Module Preparation Seminars on QP Modules December 2013 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of th ...

发布日期: 2013-08-29

File Type: pdf | Size: 132 KB

Guide-order_form_old

发布日期: 2013-05-29

File Type: pdf | Size: 1 MB

kevin-stevenson

1 KEVIN STEVENSON, CHAIR AOSSG 7 TH IFRS REGIONAL POLICY FORUM HONG KONG JUNE 2013 Panel Discussion 2: The Role of the Region in Influencing the Standard-setting Debate Current Involvements -by Type A ...

发布日期: 2013-05-27

File Type: pdf | Size: 75 KB

sd-application-what-to-submit

Insolvency SD ApplicationComplete bySign off byOnlyOriginalForm?Other formatsacceptable?DocumentsvalidityRemarks1applicantn/aNo--2applicantn/an/an/a-Must include:-applicant's work history (incl. n ...

发布日期: 2013-04-25

File Type: pdf | Size: 92 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 08, 2013 7:00 PM To: Simon Riley; Winnie Chan Cc: DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FRSC Subj ...

发布日期: 2013-04-19

File Type: pdf | Size: 120 KB

sd application-what-to-submit

发布日期: 2012-12-03

File Type: pdf | Size: 68 KB

Fee-Schedule-2013

发布日期: 2012-11-14

File Type: pdf | Size: 97 KB

insolvency-bad-weather

RE: Possible bad weather tomorrow -Insolvency Final Exam Dear Diploma course candidate, A kind reminder to everyone -Exam 3 of the Diploma in Insolvency 2011/12 will take place tomorrow, 30 June (SAT) ...

发布日期: 2012-06-29

File Type: pdf | Size: 279 KB

fee-schedule

Fee Schedule For Sessions offered in year 2012 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

发布日期: 2011-12-06

File Type: pdf | Size: 111 KB

KPMG_Dec_2011

KPMG In-house workshopsQP Modules A & C (December 2011 Session)Module A (Financial Reporting)Module C (Business Assurance)WorkshopDateVenueTimeWorkshopDateVenueTime1Monday, 17 October 2011Lucky Ce ...

发布日期: 2011-10-04

File Type: pdf | Size: 23 KB

i100518

Predictions for the Markets and for Management Education The May 2010 breakfast gathering for our senior members will be held on 18 May. Past President Eric K. C. Li will be our host and Prof. Gary C. ...

发布日期: 2010-04-16

File Type: pdf | Size: 102 KB

fee-schedule-2010

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\6078 HY Chong Fee Schedule\Fee Schedule (2010).doc Fee Schedule For Sessions offered in year 2010 First Registration 450 a: A one-of ...

发布日期: 2010-02-10

File Type: pdf | Size: 97 KB

Lawchuiting

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

发布日期: 2009-11-11

File Type: pdf | Size: 75 KB

MRAC-Sept

FORM MRAC (Revised in September 2009) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Membership Record Amendment Coupon (Please read the Notes in page 2 before completing this Coupon) Name ...

发布日期: 2009-09-16

File Type: pdf | Size: 134 KB

QP_changed_to_stay_on_top

[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

QP_changed_to_stay_on_top

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

QP_changed_to_stay_on_top

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

QP_changed_to_stay_on_top

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

QP_changed_to_stay_on_top

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

iasb-summarypaper_Tokyofinal

1 Round Table Meeting on the Global Financial Crisis 3 December 2008 Tokyo BACKGROUND In October the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) ...

发布日期: 2008-11-27

File Type: pdf | Size: 35 KB

PaulHo

Interview and write-up By Aldric Chau Practical Experience: Views from the Ground Authorized Employer: Paul W.C. Ho & Company Member-in-charge: Mr. Paul Ho, sole practitioner Registered as an AE: ...

发布日期: 2008-11-27

File Type: pdf | Size: 1 MB

beta-MRAC

FORM MRAC (Revised in June 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name in E ...

发布日期: 2008-07-08

File Type: pdf | Size: 38 KB

MRAC

FORM (Revised in June 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name in Engli ...

发布日期: 2008-07-08

File Type: pdf | Size: 38 KB

PTF

September 2006 Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete this form. PART A Name of Applicant: (Mr/Ms) ( ) Surname ...

发布日期: 2008-01-30

File Type: pdf | Size: 173 KB

070927

e Financial Services Interest Group (FSIG) Lunch Seminar MPF Updates Speaker Mr. Saxon Weng, Senior Manager, Liaison Unit Mandatory Provident Fund Schemes Authority Chairman Mr. Leo Lee, Member of FSI ...

发布日期: 2007-09-03

File Type: pdf | Size: 153 KB

070927

发布日期: 2007-09-03

File Type: pdf | Size: 153 KB

070927

发布日期: 2007-09-03

File Type: pdf | Size: 153 KB

Policy_Interpretations

1 Policy on providing Interpretations or Rulings on financial reporting issues The Council of the Hong Kong Institute of Certified Public Accountants (Institute) has considered requests for Interpreta ...

发布日期: 2007-04-20

File Type: pdf | Size: 31 KB

Comparison

Major Difference between the Current and New CPD Scheme No. Major Items New Statement 1.500 (Issued in August 05) Current Statement 1.500A (Issued in September 2004) 1. Minimum CPD Requirements & ...

发布日期: 2005-08-30

File Type: pdf | Size: 154 KB

students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

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ptp-form

发布日期: 2004-09-02

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sars_effects

BY FAX AND BY POST (2877 1082) Our Ref.: C/TXM, M19527 13 June 2003 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, Wanc ...

发布日期: 2004-04-01

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Tel_230999

BY FAX AND BY POST (2827 5086) Our Ref.: C/COG, M6543 23 September 1999 Mr. Eric K.C. Li, Li, Tang, Chen & Co., Room 1021, 10/F, Sun Hung Kai Centre, 30 Harbour Road, Hong Kong. Dear Eric, Telecom ...

发布日期: 2000-08-29

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发布日期: 2000-08-29

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Fee Schedule (Oct 2011)_revised Fee Schedule For Sessions offered in year 2011 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of th ...

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RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

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ApplicationForm_Jun2016_ETS(Rev_3)

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Solicitors accounts reporting pitfalls

1 Issue 36 (October 2020) Dear practising members, Solicitors’ accounts reporting pitfalls Practising members are sometimes engaged to issue an Accountant’s Report on a firm of solicitors, who are req ...

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03ms

Page 1 of 2 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 28 March 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...

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30 September 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT Proposed Amendments to the Small and Medium-sized Entity Financial ...

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Updated Jun 2020 Application Form Withdrawal from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropr ...

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sub_taxdef

Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 November 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Cir ...

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Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...

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AO BM MC 2

AO BM MC 2 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 le ...

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update091

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发布日期: 2019-03-25

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Update No. 50 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and iv and replace with new pages i and iv. Revise ...

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tb20

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2010-07-15

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发布日期: 2010-07-15

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Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

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340222

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International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

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Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

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International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

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Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

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October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

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Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014* Effective for service auditors&# ...

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1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

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ETS_Module D_final

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 pur ...

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Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

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pr-20121003-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...

发布日期: 2012-10-03

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proposal2010-11

2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...

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ED-IASs39fv240404

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...

发布日期: 2004-04-21

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glossary

General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...

发布日期: 2003-05-23

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CAB_240300

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...

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rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

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update045

Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...

发布日期: 2019-03-25

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budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

发布日期: 2015-01-09

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06

Draft comments on DP-Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Question 1—Need for an accounting approach for dynamic risk management Do you think that ...

发布日期: 2014-09-12

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Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

发布日期: 2014-04-25

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ed_val

INTERNATIONAL VALUATION STANDARDS COUNCIL Valuations in the Extractive Industries DISCUSSION PAPER Comments on this Discussion Paper are invited before 20 October 2012. All replies may be put on publi ...

发布日期: 2012-07-17

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Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

发布日期: 2010-12-02

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sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

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