1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

China Oversea_Corporate Social Responsibility Report 2014

China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190918

1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190923

1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190923

1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190925

1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...

1554_MS_BankingIssueSeries2019_190925

1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...

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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 ...

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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 ...

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'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...

21-11-13_Module_B(essay)

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pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

techwatch117

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 ...

techwatch117

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 ...

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 ...

pn740ar

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 ...

pn740ar

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 ...

JudgesReport2008

2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...

JudgesReport2006

2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...

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-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 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052001 Language Mandarin Event name Joint seminar with HKCEA FAASC: Impacts of Greater Bay Area development on accounting professionals 大灣區發展對財會 ...

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 ...

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 VOHK19082901 Language Mandarin Event name Study tour to Greater Bay Area cities – Foshan, Jiangmen and Zhaoqing 粵港澳大灣區訪問團 – 佛山 ‧ 江門 ‧ 肇慶 CPD hours 6.0 ...

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 VOHK19102501 Language Cantonese / Mandarin Event name MBIG study tour to Greater Bay Area city – Guangzhou 內地業務關注組 粵港澳大灣區訪問團 – 廣州 Enrolment restrictio ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19080901 Language Cantonese Event name Sports and Recreation Night 2019 Enrolment restrictions For members only Contact Ms. Stone Tse at 2287-7065 ...

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 ...

techwatch64

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 Spotli ...

techwatch64

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 Spotli ...

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 ...

Judges_report2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

judges_report_2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

HKICPA Eng Annual Report 2023

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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 ...

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

MPS_B_PartII

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MPS_B_PartII

1 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 s ...

MPS_B_PartII

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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 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19110301 Language Cantonese Event name Photography Sharing Sessions (S4) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

180304

-1 -BY FAX AND BY POST (2524 4860) Our Ref.: C/IPC, M26388 18 March 2004 Mr. Christopher C. Chan, Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kong. Dear Mr. Chan, Procedural Guides ...

New QP Student Handbook

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BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Capstone_version 2_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 2 Capstone (Pilot Examination Paper – Version 2) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

Purchase of NQP

Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualific ...

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

judgesreport2010

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

judges-report

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

User guide - application for registration as an AE

January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Employer) User Guide Page 1 of 19 Application for Registration as an Authori ...

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 ...

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 ...

AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

AGM-booklet-2014

Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

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 Photography Foundation Course A comprehensive photography foundation course has been organized for members between February and May 2019. Whether you are having a dig ...

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 ...