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techwatch147

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 ...

发布日期: 2015-01-09

techwatch147

发布日期: 2015-01-09

File Type: pdf | Size: 353 KB

LegCo_KennethLeung_cover letter_12092014

1 Appendix (A) Basic Parameters of Reform Question 1 Do you agree with the proposed objective of the reform, i.e. to enhance the independence of the regulatory regime for auditors of listed entities f ...

发布日期: 2014-09-15

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2_12_2013_ModuleA_Essay

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发布日期: 2013-12-11

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comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

发布日期: 2012-12-03

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state-guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL ...

发布日期: 2012-05-10

Statement 1

Continuing Professional Development .500 .500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 1.500 (D ...

发布日期: 2012-05-10

ttsq3j

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-05-09

ttsq3

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-05-03

File Type: pdf | Size: 395 KB

esg-reporting-guidelines

11 April 2012 By email to : response@hkex.com.hk Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre, 1 Harbour View Street, Centr ...

发布日期: 2012-04-13

HKEx_esg_questionnaire

1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...

发布日期: 2012-04-11

File Type: pdf | Size: 235 KB

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-02-17

ttaq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-02-15

ttsq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-02-08

ttsq1pe

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-01-04

ttsq1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-12-29

File Type: pdf | Size: 300 KB

techwatch110

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

发布日期: 2011-12-09

techwatch110

发布日期: 2011-12-09

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tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-09-28

File Type: pdf | Size: 4 MB

tts-oct-dec

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-09-02

File Type: pdf | Size: 3 MB

techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

发布日期: 2011-04-13

File Type: pdf | Size: 525 KB

techwatch102

发布日期: 2011-04-13

File Type: pdf | Size: 525 KB

IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

发布日期: 2011-03-31

File Type: pdf | Size: 306 KB

module-enrolment-form

CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...

发布日期: 2011-02-18

File Type: pdf | Size: 652 KB

state-guide-dec2010

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT ...

发布日期: 2010-12-15

File Type: pdf | Size: 183 KB

techwatch96

发布日期: 2010-10-08

File Type: pdf | Size: 484 KB

techwatch96

发布日期: 2010-10-08

File Type: pdf | Size: 484 KB

hkicpa-cpe

2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...

发布日期: 2010-04-30

File Type: pdf | Size: 550 KB

stat-intent

20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...

发布日期: 2010-01-21

File Type: pdf | Size: 995 KB

iaasb-staff-ap-aec

International Auditing and Assurance Standards BoardIAASBNOVEMBER 2009The IAASB is an independent standard-setting board of the International Federation of Accountants.This alert is issued by staff of ...

发布日期: 2009-11-05

File Type: pdf | Size: 147 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

发布日期: 2009-04-27

File Type: pdf | Size: 88 KB

techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

发布日期: 2009-01-08

File Type: pdf | Size: 232 KB

techwatch64

发布日期: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

发布日期: 2008-02-01

File Type: pdf | Size: 320 KB

Submission_IASB_ED_SME

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

发布日期: 2007-12-04

File Type: pdf | Size: 162 KB

ED-IASB-ED9-IE

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

IE_IASB_ED9

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

techwatch43

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-05-11

File Type: pdf | Size: 270 KB

hksa505

EXTERNAL CONFIRMATIONS 1 ED/HKSA 505 HONG KONG STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENT ...

发布日期: 2004-11-16

File Type: pdf | Size: 349 KB

hksa505

发布日期: 2004-11-16

File Type: pdf | Size: 349 KB

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

hksa710

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

Statement 1500 (revised April 2012)

Statement 1500 (revised April 2012) Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 De ...

File Type: pdf | Size: 488 KB

sub_ncl22

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

Module A (Jun 18)_Answer

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

Paper 5

1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...

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MPS_Module D_Part 1

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File Type: pdf | Size: 550 KB

2021_Champion

1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...

File Type: pdf | Size: 608 KB

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

HKICPAtimetable for public20202 1 Sept

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

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HKICPAtimetable for public20202 15 Sept

File Type: pdf | Size: 267 KB

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

File Type: pdf | Size: 156 KB

Module 9

File Type: pdf | Size: 331 KB

42300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

File Type: pdf | Size: 239 KB

HKICPA Eng Annual Report 2023

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File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

update090

i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...

File Type: pdf | Size: 4 MB

update226

i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...

File Type: pdf | Size: 3 MB

hksa240cfd

THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...

File Type: pdf | Size: 464 KB

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

File Type: pdf | Size: 691 KB

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

发布日期: 2010-08-18

File Type: pdf | Size: 330 KB

ED-FairValueMeasurement

Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

发布日期: 2009-05-27

File Type: pdf | Size: 341 KB

bhandbook

CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...

发布日期: 2006-03-09

File Type: pdf | Size: 551 KB

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

发布日期: 2005-07-09

File Type: pdf | Size: 486 KB

ed-isa701_800

发布日期: 2005-07-09

File Type: pdf | Size: 486 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

New QP Student Handbook

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File Type: pdf | Size: 461 KB

pn72022

ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...

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 ...

30022

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

发布日期: 2024-07-09

File Type: pdf | Size: 618 KB

300022

发布日期: 2024-07-09

File Type: pdf | Size: 618 KB

update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

发布日期: 2003-03-29

ed_isqm1

Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

update152

i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

File Type: pdf | Size: 3 MB

update118

i Update No. 118 (Issued 6 July 2012) 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 iv ...

fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

发布日期: 2010-12-13

File Type: pdf | Size: 502 KB

EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

发布日期: 2010-04-29

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

发布日期: 2008-08-04

ED-IAS33-SEPS

发布日期: 2008-08-04

File Type: pdf | Size: 643 KB

hkas07

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...

HKAS 7_2023

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

File Type: pdf | Size: 451 KB

hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

File Type: pdf | Size: 465 KB

hksa200cfd

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

File Type: pdf | Size: 254 KB

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 753 KB

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

File Type: pdf | Size: 777 KB

list

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

发布日期: 2015-11-05

File Type: pdf | Size: 599 KB

AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

发布日期: 2015-04-08

AML_bulletin_2.4.15

发布日期: 2015-04-08