newbooks-dec
1 New Books in Library (Dec 2009) Title /Author: Accounting, organizations, and institutions : essays in honour of Anthony Hopwood /edited by Christopher S. Chapman, David J. Cooper, and Peter B. Mill ...
Floorplan_20160921
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
Floorplan
National Day Celebration Dinner 2016 香港會計界慶祝六十七周年國慶聯歡晚會Friday, 23 September 2016 STAGE JW Marriott Ballroom 37 38 36 39 43 42 41 35 40 26 27 25 28 32 33 31 24 30 29 16 17 15 18 22 23 21 13 20 14 19 10 ...
floorplan
National Day Celebration Dinner 2015 香港會計界慶祝六十六周年國慶聯歡晚會Thursday, 24 September 2015 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 ...
Comic 1 “漫談收入”
Comic 1 “漫談收入” (Little Astronauts & Their Money Earning Strategies) focusing on the “earning money” concept Do you want to be an astronaut? Or a CPA? Or to do something different when you grow up? ...
Student_statistics_25Aug2015
Student enrolment and graduate statistics新生及毕业生统计表Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Student recruitment information (if appropriate) 录取学生资料(若合适):Study mode学习模式Ful ...
Take2 Health Limited_Take2 Prophecy_Tat Ming leaflet
: (852) 3613 0533 : info@take2.health Take2 Prophecy DNA(NGS: Next-generation Sequencing) DNA DNA2 1 Take2 Prophecy37 www.prophecy.health 「預早知•越早醫」幫您早期鼻咽癌篩查 Prophecy 我真的很愛我的舞台,我希望可 ...
HKICPA submission on the FRC consultation
1 37th Floor, Wu Chung House, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...
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 ...
Circular_RSCP2016_v2
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2016 Following last year's resounding success, the Recreation and Sports Club for Hong Kong Professional Bodies wi ...
IASB_250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
IASB-250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
0405_Reply Form_TSW Internship Programme 2017 - Professional Bodies
Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk HKCPS Yuen Long District Seco ...
Circular_SGIG160317
Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...
S090916S
Financial Quotient: Not everything that counts can be counted, and not everything that can be counted counts! Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Found ...
S090325
Communicating Effectively: Play by the Brain Rules Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Registered Financial Planners ...
S090325
Communicating Effectively: Play by the Brain Rules Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Dr. Sze is the Founder President of the Society of Registered Financial Planners & the Found ...
S090218
6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...
S090218
6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...
S090114
Continuing Professional Development (CPD) Programme NLP Power: the Dark side of the Force ? 14 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the ...
S090114
Continuing Professional Development (CPD) Programme NLP Power: the Dark side of the Force ? 14 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the ...
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 ...
candidate12-cm
You don't have access right to view the details. Please login.
10 Lessons in Money Management
As part of the programme revamp, 10 comic books on wealth management launched between 2019 and 2020, featuring three characters “會繼司” (Certified Public Accountant, CPA), “大花童” (Spender Boy) and “好奇寶寶” ...
Peninsula 2023 Mooncaked Flyer
半島酒店中秋月餅系列精選客戶尊享迷你奶黃月餅四個零售價港元尺寸厘米迷你奶黃月餅八個零售價港元尺寸厘米相片只供參考半島酒店中秋月餅系列尊享優惠迷你蛋黃雙式蓮蓉月餅零售價港元尺寸厘米迷你蛋黃金黃蓮蓉月餅三個迷你蛋黃白蓮蓉月餅三個半島酒店中秋月餅系列相片只供參考迷你雙輝月餅零售價港元尺寸厘米迷你奶黃月餅四個迷你蛋黃白蓮蓉月餅四個尊享優惠七星伴月禮盒零售價港元尺寸厘米雙黃白蓮蓉月餅一個迷你荔枝味紅茶奶黃月 ...
976r6_SET_StudentExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...
hkics150922
Supporting organisation Host Supporting organisation Sustainability and Responsibility Reporting: Directors’ Potential Liability and Possible Defences 22 September 2015 (Tuesday) ECPD/CPD point(s) : T ...
S090831S
Ownership Quotient: Customers and employees act as if they own the company! Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...
S090121
Think Like a CEO: Going Global, Local or Lobal? 21 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, ACMA Dr. Sze is the Chief Executive Officer of Midland Financial Group. He holds a Master ...
S090121
Think Like a CEO: Going Global, Local or Lobal? 21 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, ACMA Dr. Sze is the Chief Executive Officer of Midland Financial Group. He holds a Master ...
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
venue_calligraphy
HKPA-香港遊樂協會11/F, Elite Place, Southom Centre, No. 130 Hennessy Road, Wan Chai, Hong Kong. (Wan Chai MTR station Exit B1) 灣仔電腦城中國旅行社
df_map
金皇廷囍宴(Banquet Palace) 香港灣仔軒尼詩道288號英皇集團中心2樓2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai, Hong Kong
sep_map
金皇庭囍宴, 2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai (香港灣仔軒尼詩道288號英皇集團中心2樓)
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 ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
ED07-i2c
-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...
ED-IAS393LA-i2c1
-1 -26 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD PROPOSALS FOR LIMITED AMENDMENTS TO STANDARD ON FINANCIAL INSTRUMENTS The International Accounti ...
IFRIC_D7
-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 21 July 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Uni ...
160604e
-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...
280504
-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...
statutory_derivative
-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27470 14 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...
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 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code VOHK19062001 Language Cantonese / Mandarin Event name Delegation to Huizhou 香港與內地中小型會計師事務所粵港澳大灣區交流活動-惠州訪問團 CPD hours 4.0 Contact Ms. Karina Yeung at 2 ...
2019
Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...
Mini floor plan for sponsor
National Day Celebration Dinner 2018 香港會計界慶祝六十九周年國慶聯歡晚會4 September 2018 Convention Hall Camellia Carnation Peony Jasmine Lily Rose Bauhinia Narcissus Iris Sunflower Violet Tulip Lotus
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentees
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 5 6 7 8 The Incredibles 10 11 12 QUESTIONS AND ANSWERS?
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentors
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 4 6 7 8 9 11 ••••••••12 ••••••••••••13 14 15
faq
境外會計師事務所在中國內地臨時執行審計業務常見問題1. 問: 《境外會計師事務所在中國內地臨時執行審計業務暫行規定》("《暫行規定》") 於2011年3月21日開始實施,在實施前已取得臨時執業許可證且並未逾期的事務所,是否需要再按《暫行規定》重新申請? 答: 已取得的臨時執業許可證尚未逾期的,不需要重新申請。2. 問: 《暫行規定》第八條:"境外會計師事務所在臨時執業 ...
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 ...
Members & Affiliates
Members & Affiliates Individuals may apply for registration as a certified public accountant ("CPA") (會計師), i.e. HKICPA member, or an International Affiliate ("IA") (香港會計師公會國際聯 ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
newbooks-oct
1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...
Mem-1307_Issue 3
Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...
candidate5
You don't have access right to view the details. Please login.
LocationMap
Standard Chartered Hong Kong Marathon – 21 January 2018 Direct route to HKICPA marquee CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA Hong Kong Central Libr ...
Marathon2018_BoothLocation
Standard Chartered Hong Kong Marathon – 21 January 2018 Direct route to HKICPA marquee CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA Hong Kong Central Libr ...
Results
組別Category名次Ranking隊伍名稱Team Name1City University of Hong Kong2Standard Chartered Bank (Hong Kong) Limited3Li & Fung (Trading) Limited4The Hong Kong Institute of Architects組別Category名次Ranking隊伍名稱Te ...
RSCP_snooker results 2016
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2016 11 & 25 September 2016 Results Tournament Champion Hong Kong Institute of Surveyors 1st runner-up Hong K ...
RSCP_basketball results 2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Basketball Tournament 2015 July 2015 – February 2016 RESULTS Team Awards Champion Hong Kong Institute of Certified Public Accountant ...
lec151112v
Time: 7:30 p.m. – 8:30 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Nov 12 2 19 3. 26 4. Dec 3 5. 10 ...
RSCP_snooker results 2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2015 13 September & 11 October 2015 Results Tournament Champion Hong Kong Institute of Certified Public Accou ...
lec150912v
Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...
lec150702v
Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...
lec150418v
Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...
lec150305v
Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...
RSCP_basketball results 2014
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Basketball Tournament 2014 April 2014 – February 2015 RESULTS Teams Champion Hong Kong Institute of Certified Public Accountants (HK ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
RSCP_snooker results 2014
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2014 31 August & 5 October 2014 RESULTS Tournament Champion The Hong Kong Institute of Surveyors (HKIS) 1st r ...
lec140904v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...
lec131207v
Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
lec131117v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...
RSCP_snooker results 2013
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2013 22 September & 6 October 2013 RESULTS Tournament Champion The Hong Kong Institute of Surveyors (HKIS) 1s ...
lec130615v
Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...
lec130613v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...
130124v
Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...
submission_050607
Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...
061004
BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...
SCPD18091901_handouts
Credit Risk Management – Internal Control, Information & Portfolio Analysis Presented by: Mr. Edward Lau and Mr. Andy Poon Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai D ...
Climate Risk_7 Sep 2017_v9
Climate Risk: What Company Secretaries and Accountants Need to Know and Consider? For enquiries, please contact Mr Simon Ng at 2830 6011 or email to ecpd@hkics.org.hk. Speakers: Date: Thursday, 7 Sept ...
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 ...
Photography Practice Sessions_April-June 2015_FULL
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...
consulation
Our Ref.: C/EPLM, M29344 17 August 2004 Mr. Stuart Stoker, Secretary, The Law Reform Commission of Hong Kong, 20/F, Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong. Dear Mr. Stoker, Consultatio ...
candidate10
You don't have access right to view the details. Please login.
newbooks-feb
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Feb 2011 2011) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...
Payment Methods
Annual fee(s) can be paid via the following methods: (a) Credit Card / WeChat Pay / Alipay i) Pay online by VISA/ MasterCard/ UnionPay Card / WeChat Pay / Alipay - log in to MyCPA and act as instructe ...
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 ...