會計師如何協助企業實現轉型融資與規劃？

畢馬威中國合夥人兼環境、社會及管治服務香港主管合夥人、 香港會計師公會可持續發展委員會成員吳柏年 第28屆聯合國氣候變化大會（COP28）於2023年12月閉幕。各國代表在COP28上一致達成協議，將根據《巴黎協定》，逐步淘汰化石燃料，目標為減少碳排放，以限制全球暖化升幅在攝氏1.5度內。 作為大會討論議題的一部分，各國代表均一致認為氣候融資將發揮關鍵作用，尤其是轉型融資，而目標將是每年至少投入1 ...

如何增加會計行業的人才吸引力？

羅致恒富人才招聘副總監兼香港會計師公會會員霍欣欣 香港失業率持續只維持在3%，卻同時面對着專業技能人才短缺的問題，人才競爭因而十分激烈。在目前市場環境下，大多數財務和會計求職者都可能同時收到多家企業的聘書，這代表着他們通常擁有多於一份工作可供考慮。 為了在人才爭奪戰中脫穎而出，以及增加會計行業的吸引力，僱主現需要將焦點轉為向求職者推銷其應徵的職位，鼓勵提出求職申請，並在面試過程中設法獲得他們的青睞 ...

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面對COVID-19危機，企業應該如何良好溝通？

羅兵咸永道中國內地及香港地區人力資源合夥人Ewan Clarkson 新型冠狀病毒疫情造成的危機，不論在職業及個人層面上，徹底改變了許多人的日常生活。企業都希望作好準備渡過危機，不少公司由「照常營業」變成「求存」。羅兵咸永道中國的應對措施是迅速組成了應急委員會，以員工的健康、安全和福祉為先，務求積極主動作出一致的應對。我們着力支援我們的員工、客戶和社會以應對這種前所未有的挑戰。我們溝通的核心內容包 ...

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

update057

Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...

Module C Dec 2018Question

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Aptitude Test

1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...

TeachersExpress_Oct2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...

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太極釋義與太極新義講座Presented by: 楊雲中老師Venue: 香港會計師公會, 香港灣仔皇后大道東213號胡忠大廈27樓Date: 2018年10月16日Disclaimer The materials of this seminar /workshop /conference are intended to provide general information and guidan ...

244

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 26 July 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

TechWatch190

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Module A_Preseen_20182

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FCP 2018 flyer

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

inroadmap

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

TechWatch187

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

inroadmap_old

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

581st_180213

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HKICPA_NGO Workshop27April2018_Final

Presented by : David Samy– Partner, Ernst & Young Date: 27 April 2018 "CPA for NGO" social responsibility programme Reserve and financial sustainability Page 2 Content Time 1 Introductio ...

0756_DC order and Reasons for decision_edited

Proceedings No: D-12-0756F 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 Discipl ...

techwatch184

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

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NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

MPS_C_PartI

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 ...

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

PPT_170626_rv

Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...

PPT_final_170621-Version 2

Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...

FCP flyer_published_1

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

FCP flyer_published

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

1703_Spring Promotion

第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...

Exam Technique Seminar_Module B_20161027_for student

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976r10_SET_TeacherExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

CPA Football Competition 2016 - 17

CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

Module A 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 ...

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"CPAs for NGOs" social responsibility programme Implications and interpretation of financial statements and auditor's report Presented by: Jacky Lai, Partner, Assurance, Ernst & Youn ...

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HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session ...

976r9_SET_TeacherExpress_online

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...

MPS_Module A_Part 2

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process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

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Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

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Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

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Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

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NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

Module C_Part 2_Finalized

AGENDA Change in Auditor Quality Control Responses to assessed risk www.corexams.com 3 Presented by Phei Koid CHANGE IN AUDITOR Code of Ethics Section 210 Section 440 Section 441 www.corexams.com ...

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

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NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examina ...

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1 Proceedings No.: D-12-0738F (B) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...

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Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...

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1 Proceedings No.: D-03-IC17H IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

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1 secret ingredient of Hong Kong’s success The2 Title of book here ucc 1 ess ingredient Once a small fishing village on the edge of a vast continent, Hong Kong is now one of the world’s greatest inte ...

lec150702

課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書，其輝煌的藝術成就是千百年來中國書法的頂峰，王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂，第一期十五堂前期會有一些基礎筆法的學習，之後正式臨摹《蘭亭序》，後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂，每堂一個半小時，其課程詳情 ...

976r5_EandT_TeacherExpressOnline_150608

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session) is ...

20150514_ETSI_D

Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...

process-review-report

Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...

20150415_SharingForum_MB

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1502_CNY Promotion

HKICPA會員農曆新年優惠年年送凡購買以下農曆新年優惠產品滿以下指定金額，即送以下禮品，購買金額可以累積計算， 例子: 如購物滿HK3,276，達到第一級及第二級總和，可獲得第一級及第二級禮品， 如此類推，多買多送，送完即止。Gemini GDL003B 多段光度光暗選擇LED 書枱燈數量第一級: 購物滿HK1,388 第三級: 購物滿HK2,388 原價: 658 數量第二級: 購物滿HK1, ...

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Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...

022 ipvoice_rif article - jm

1 Arbitrability of Shareholders’ Claims Jose Antonio Maurellet, Des Voeux Chambers The question as to whether a shareholders’ petition to wind up a company on the just and equitable ground may be stay ...

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QP exam sharing forum_MC_Upload

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Influence 2

1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...

reason-0812

Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...

pr-0723-tc

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、一名會計師及一間會計師事務所作出紀律處分（香港，二零一四年七月廿三日） 香港會計師公會轄下一紀律委員會於二零一四年七月二十二日就安永會計師事務所(「安永」) (會計師事務所編號：0422)和嚴嘉洵女士(會員編號：F02309)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令安永及嚴女士須分別繳付罰款十 ...

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Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...

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07

SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...

lec140515

課程內容草書是一種充分發揮個性的藝術，它多變的筆法及章法，令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術，其草書清新儒雅，在二王的基礎上，創立了自己獨特的風格，在當今書法界名利相爭的現狀中，劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是，他還根據幾十年的教學經驗，總結出一套易懂易記易學的方法，讓書法初學者也能參與。劉老師今次開設的草書初級班，旨在讓學員對草書規則有一個基本的 ...

rifec

1 By email and by post 10 April 2014 Our Ref.: C/RIF, M93951 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Offices 2 Tim M ...

sv600

Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...