HKICPA Scholarship Secondary Schools 201314
HKICPA Scholarship for Secondary Schools Recipients 2013/2014 NameSchoolChui Wing Hei 徐榮希Aberdeen Baptist Lui Ming Choi CollegeYip Man Wai 葉雯惠AD&FD POHL Leung Sing Tak CollegeLo Hiu Kei 羅曉祈Baptist ...
HKICPA enrolment form (Sep 2016-Sep 2017)
HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...
Shangri-La 2023 Sep KHHK
香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...
2021Pre Exam Tech SeminarPaper 2APrinting
PRE -EXAM . T . TECHNIQUE ECHNIQUE SEMINAR EMINARPAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publi ...
2022Pre Exam Tech SeminarPaper 2APrinting
PRE -EXAM . TECHNIQUE ECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accounta ...
MBIG info sheet
MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' needs and i ...
update039
Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...
Circular_GIG161015
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG160227
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG160116
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG151024
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG150418
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG150228
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_GIG141213_1
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend a relaxing ...
Circular_GIG141213
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend a relaxing ...
Circular_GIG141025
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend a relaxing ...
Circular_Golf Day in Phoenix Hill
Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend a relaxing ...
Circular_Golf Day in China_reschedule
Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is perfect for a round of golf. Don't mis ...
Circular_Golf Day in China_130325
Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland, courtesy of Eddie Loong, the Deputy Convenor of GIG (non-tour ...
Circular_Golf Day in China_131123 (rv)
Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...
Listing Rules issued by The Stock Exchange of Hong Kong Limited
On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 31 July 2025 ESEMEF250L01 Entities Listing on HKEX Series – Session 1: Disclosure of Ins ...
Ren_Mirage_Afternoon2023 May-Ju
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 SAVOURIES咸點MANGO, BURRATA AND CHIC ...
app04-09
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...
Organic Gardens offer to Dec 2023
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
s100106s
Development Grants for the Service Sector from the Shanghai Municipal Government 上海市服务业发展引导资金Programme Code: S100106S Speaker Mr. Francois Lee Mr. Lee migrated to Shanghai in 2002 and, as partner, joi ...
ERForm1021
MBIG seminar – Decoding the Succession Arrangements Concerning Foreigners or Foreign Affairs in the Mainland (解讀內地涉外繼承安排) (MCS-1 Event Code : S-MBIG081021) Enrolment Deadline: 10 October 2008 Operatio ...
S061116_form
Registration The admission fee for attending this evening seminar is HK200 and HK330 per person for Institute’s Member /International Affiliate (“IA”) /Student and Non-Member respectively. Application ...
sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
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 ...
1336_PD_SpecialistProgTaxation2019_A4#0;
1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...
1336_PD_SpecialistProgTaxation2019_A4#0;
1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...
Janet_SSG Analysing Financial 2015 (L1)
Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...
HKICPA Statement on Extraordinary General Meeting
[Hong Kong, 2 March 2018] In response to the request of more than 100 members, the Hong Kong Institute of Certified Public Accountants (HKICPA) called an extraordinary general meeting on 2 March 2018, ...
中總論壇2024 - 增強香港專業優勢 探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)
中總論壇2024 - 增強香港專業優勢 探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)
Mirage Takeaway Order Form Jan 227th JanCorporate Offer
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 MIRAGE BAR & RESTAURANT TAKE ...
Circular_SC2015_v3
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
Circular_SC2015_v3_1
The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...
Circular_SC2014
The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...
CE_update_July16
7 July 2016 Dear members, Chief Executive's Update – Greater opportunities for members to become partners in Mainland CPA firms Hong Kong CPAs can now become partners in a Mainland CPA firm, as lo ...
Mem-1408_Issue.03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
Mem-1408_Issue03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
ERForm080331
(July 2014) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...
070515_invitation
(May 2007) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed under the auspices of the Institute's Mainland Affairs Committee in response to ...
R_Mirage_Express Lunch sep 2022docx
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) ...
1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
1029_PD_SpecialistProgTaxation_flyer_2017
HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...
1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
SpecialistProgTaxation_Flyer 2022
www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...
VogueHKICPA EFlyer 2022 CHIENG
Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your HKICPA HKICPA HKICPA member member card card card to ...
Ren_FB Corporate Offers 2022 SepOct
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 ...
Ren_FB Corporate Offers 2022 Nov
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 ...
Ren_FB Corporate Offers 2022 June
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 ...
Ren_FB Corporate Offers July 2022
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 ...
BAFS_exam_admission_card_P2
香港會計師公會/香港商業教育學會「企會財模擬考試」HKICPA/HKABE BAFS Mock Examination 考生須知Important Notes to Candidates 考生應仔細檢查列印在准考證上的個人資料和報考科目。如有任何修改,考生應盡快通知其學校的負責教師,並由負責教師致電54088662或電郵到info@hkabe.org聯絡香港商業教育學會SF Woo。Candida ...
Examination Regulations_Nov2018
香港會計師公會/香港商業教育學會「企會財模擬考試」HKICPA/HKABE BAFS Mock Examination 考生須知Important Notes to Candidates 考生應仔細檢查列印在准考證上的個人資料和報考科目。如有任何修改,考生應盡快通知其學校的負責教師,並由負責教師致電54088662 或電郵到info@hkabe.org聯絡香港商業教育學會SF Woo。Candid ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
ITIG150529
Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...
Infiniti Special Offer Proposal
Infiniti Hong Kong is launching a special offer programme exclusively for Members of The Hong Kong Institute of Certified Public Accountants (HKICPA). This programme offers a great chance for esteemed ...
WSET_course_form_final
英國葡萄酒及烈酒教育基金會證書課程WSET Certificate in Wines and Spirits (Exclusive to HKICPA Members) Course code: 103-460707-01 Since the Financial Secretary announced the waiving of duties on wine and alcohol in Mar ...
091123
This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...
091123
This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...
Case Background and Questions 2018
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...
HKICPA_Enrolment Form (NBU)_20152
HKICPA_Enrolment Form (NBU)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Contac ...
app04-07
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...
King Arthur_flyer
Synopsis of King Arthur Adapted from the semi-opera of the same name, King Arthur is a two-act play with music by Henry Purcell and a libretto by John Dryden. The plot of King Arthur is based on the b ...
SgIG - ticket order
To: Members, Singing Interest Group (SgIG) From: Shirley Ko, Co-convenor of SgIG (opera/choir stream) Dear all, An Opera in Three Acts -Dr. Sun Yat-sen (HK premiere) The Singing Interest Group is orga ...
flyer_workshop_on_PRC_Oct06
Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...
e-Series Login Page
Event Code Subject Title Login ESEREF09601 Risk Management and Internal Control Articles of Association Login ESEREF09501 Risk Management and Internal Control Impact of Fintech on Compliance and Risk ...
Christmas Promotion for HKICPA_rv
Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
CO-rewrite - non transitional QA
Question D2 Eligibility Change in ownership after general meeting Question D2 – Eligibility: Change in ownership after general meeting Under section 360, a larger private company not involved in any o ...
39-agm-booklet
Acting for the profession 16 December 2011 5:30p.m. auditorium, 27/f., wu chung house, wanchai 第39屆周年大會39TH ANNUAL GENERAL MEETING01 02 第39屆周年大會舉行的理事會成員選舉Election of Council members at the 39th annual ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
I090623
Philanthropy in China The first Goldies luncheon for our senior members will be held on 23 June. Past President Peter H. Y. WONG will be our host and Ms. Nellie Fong, Founding Chairman of Lifeline Exp ...
Basic Financial Ratio Analysis and Implication 2021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19041501 Language Simplified Chinese Event name Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購2019年度中華人民共和國註冊會計師統一考試用書 Con ...
ITIG_Flyer_NP360_FULL
IInfformattiion Technollogy IIntterestt Group ((IITIIG)) Site Visit to Ngong Ping 360 Host Ngong Ping 360 Limited Date Saturday, 26 July 2008 Time 9:30 am – 11:30 am Leader Mr. Percy Poon, Member, ITI ...
ITIG_Flyer_NP360_FULL
IInfformattiion Technollogy IIntterestt Group ((IITIIG)) Site Visit to Ngong Ping 360 Host Ngong Ping 360 Limited Date Saturday, 26 July 2008 Time 9:30 am – 11:30 am Leader Mr. Percy Poon, Member, ITI ...
taxlink1_120822
Issue 1. Aug 2012 Note from the Taxation Faculty Executive Committee Chair Dear taxation faculty member, I should like to welcome you as a member of the Institute's new taxation faculty. Tax Link ...
vienna_1208
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
ERForm0807
(July 2008) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...
mooncakemakingclasses
Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...
mooncakemakingclasses
Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...
Flyer_final
Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...
Application Registration New QP
SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...
candidate12-cm
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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 ...
CO-rewrite - non transitional QA
Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...
joint-declaration-annex1_en
English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...
order-1212c
Proceedings No.: D-12-0693C 1 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 ...
paper20507
1 Accounting for premium received upfront from the sale of a single legal contract comprising, in substance, several contracts for accounting purposes1. Background Entity X sells yearly renewable insu ...