Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_160625_v2_1

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

reasons-order-1111

Proceedings No.: D-12-0740H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

auditing_annex2_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件二等效的持续维持机制___________________________________________________________________ 中国审计准则委员会与香港会计师公会承诺支持高质量的国际审计准则，并一致认为趋同是一个持续过程。双方表达了基于持续基础与国际审计准则趋同，并进行持续的等效跟踪的意向 ...

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

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 DINN19062101 Language Cantonese Event name June Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19071901 Language Cantonese Event name July Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19082301 Language Cantonese Event name August Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19092701 Language Cantonese Event name September Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your na ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19102501 Language Cantonese Event name October Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19112201 Language Cantonese Event name November Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19122001 Language Cantonese Event name December Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

GilmanDisney Marvel Staff Offer

GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...

chachacha_oct

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

waltz_sep

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

waltz_aug

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

chacha_jun

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

waltz_july

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

HKICPA_Submission_ED_ISA_550

By e-mail and by fax (0062 1 212 286 9570) 10 May 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Ave ...

051024

1 24 October 2005 By fax (2537 1851) and by post Our Ref.: C/TXG, M37517 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislative C ...

300905

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk89 Queensway, Hong Kong Fax 傳真(852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 BY FA ...

HKICPA_Submission_ED_ISA_705_706

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

The_Budget_2005-06

1 29 July 2005 By fax (2840 0569) and by post Our Ref.: C/TXP(4), M36281 The Hon. Henry Tang, G.B.S., J.P. Financial Secretary The Government of the Hong Kong SAR 12/F, West Wing Central Government Of ...

EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

submission_04

Our Ref.: C/FASC 12 January 2005 The Hon. Audrey Eu, SC, JP Chairwoman Bills Committee on Companies (Amendment) Bill 2004 The Legislative Council Legislative Council Building 8 Jackson Road Central Ho ...

DP_SME

-1 -BY E-MAIL AND BY POST Our Ref.: C/GSBWG 17 September 2004 Mr. Paul Pacter Director of Standards for SMEs International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

020604e

-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...

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 ...

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

...

...

EQS 2020 - Explanatory Notes

1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...

Flyer_final_191105151053

Page 1 of 3 Cathay Pacific City tour and networking lunch for young members (re-run) Interested to understand more about the state-of-the-art aviation training facilities, architecture and operations ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

Bankruptcy2004_sign

1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...

Bankruptcy2004

-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...

ConvergenceI2C

-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...

060204

-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...

300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

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 Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling May Dance Dinner The Dance Interest Group (DIG) has organized the May dance dinner for members to network with your fellow members in a relaxed and informal ambience. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

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 ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...

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 Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

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. ...

newbooks-aug

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...