i2ced_coepartg
Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
hksicint 32
Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...
Module D 20140529 handouts
Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...
apm_egmcl
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MPS_D_PartII
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 ...
MPS_D_PartII
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 ...
MPS_D_PartII
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Application_form_2020
Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...
CrazySale_extended_ICPAflyer_re
UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...
web_OPAC_2013
OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. OOffffeerr 15% discount on OPA ...
opac
OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. Offfferr 15% discount on OPAC E ...
Internal Control and Risk Management - A Basic Framework
Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...
Defining and Developing an Effective Code of Conduct for Organisations
Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...
ETS_Module_B
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P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
reason-0723
Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...
order-0809
1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...
tlsjune
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
0702-28-10
Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...
heng-kwoo-seng-order
Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
welcome_offers_2019
6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...
Dec 2017
Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...