FE (Dec 15) Paper II_Answer
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FE (Dec 15) Paper II_Answer_1
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Module B_Preseen_20172
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CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...
CPDaudit
1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...
tue1517
In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...
Module C LP Summary of Changes 2015
September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
wec150910
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
TAX15HK-D0811
In the context of negating tax or achieving tax efficiency, legitimate tax planning and illegal tax evasion are the two extremes of the spectrum. In between these two extremes is what is often regarde ...
rifec-bankruptcy-bill
26 June 2015 By email and by post Our Ref: RIF, M100942 Hon Chan Kam-lam, Chairman, Bills Committee on Bankruptcy (Amendment) Bill 2015, Legislative Council Complex, 1 Legislative Council Road, Hong K ...
Dec 2014
1 Minutes of the 230th meeting of the Ethics Committee held on Friday, 5 December 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
wbsmw-apr-jun
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
wqc150529
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wbsmw-jan-mar
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
wqc150313
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
apm150307
Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...
HKICPA -Professional_Qualifications_Factsheets_CertITM_c
Certificate in INTERNATIONAL TREASURY MANAGEMENTTreasury management with an international perspective that delivers comprehensive knowledge and skills you can put to immediate use. CertITM introduces ...
COEa23_discard303
Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...
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20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
20150506_MPSII_D
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TTIG_practice schedule_1508
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: 27 Harbour Road, Wanchai, Hong Kong. (Tel: 2827 9684) “For members of Table Tennis Interest Group only” Augu ...
TTIG_practice schedule_1510
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1509
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1507
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1506
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1505
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) “For members of Table Tennis Inter ...
TTIG_practice schedule_1504
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1503
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1501
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
TTIG_practice schedule_1502
Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...
2014
DateSubject 11 September 2014 IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements 18 July 2014 IAAS ...
2014
DateSubject 11 September IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements 18 July 2014 IAASB ...
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IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...
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, IN THE MATTER OF A Complaint made under section 34(I)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Acco ...
FE (Jun 16) Paper II_Question
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FE (Jun 16) Paper II_Question_1
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FE (Jun 16) Paper II_Question_2
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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 ...
Panelists_Report_Module_C_(Jun_15)_Final
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Panelists Report_Module B (Dec 15)_Final
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Panelists_Report_Module_B_(Jun_15)_Final
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newbooks-may
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...
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专业名称:会计硕士专业授课模式:全日制/在职制高校名称:中央财经大学适用对象*:豁免QP基础单元考试的课程规定课程名称M1会计学备注1M2管理会计备注1M3商业经济备注1M4商业管理备注1M5信息管理备注1M6财务会计高级财务会计理论与实务高级财务管理理论与实务高级管理会计理论与实务M8审计原理高级审计理论与实务M9税务原理纳税筹划与涉税风险管理(指定选修)M10商业法与公司法备注2备注1备注2 ...
CUFE_MPACc
专业名称:会计硕士专业授课模式:全日制/在职制高校名称:中央财经大学适用对象*:豁免QP基础单元考试的课程规定课程名称M1会计学备注1M2管理会计备注1M3商业经济备注1M4商业管理备注1M5信息管理备注1M6财务会计高级财务会计理论与实务高级财务管理理论与实务高级管理会计理论与实务M8审计原理高级审计理论与实务M9税务原理纳税筹划与涉税风险管理(指定选修)M10商业法与公司法备注2备注1备注2 ...
CUFE_MPAcc
专业名称:会计硕士专业授课模式:全日制/在职制高校名称:中央财经大学学院名称:School of Accounting 会计学院适用对象*:豁免QP基础单元考试的课程规定课程名称M1会计学备注1M2管理会计备注1M3商业经济备注1M4商业管理备注1M5信息管理备注1M6财务会计高级财务会计理论与实务高级财务管理理论与实务高级管理会计理论与实务M8审计原理高级审计理论与实务M9税务原理纳税筹划与涉税 ...
ZU_BAcc
专业名称:会计学专业授课模式:全日制高校名称:浙江大学学院名称:School of Management 管理学院适用对象*:豁免QP基础单元考试的课程规定课程编号课程名称M1会计学201A0030会计学M2管理会计20120180管理会计011A0011宏观经济学011A0041微观经济学061B9090概率论与数理统计20123171管理统计201A0020管理学201A0010财务管理201 ...
ZJU_BMgt Accounting _
专业名称:会计学专业授课模式:全日制高校名称:浙江大学学院名称:School of Management 管理学院适用对象:豁免QP基础单元考试的课程规定课程编号课程名称M1会计学201A0030会计学M2管理会计20120180管理会计011A0011宏观经济学011A0041微观经济学061B9090概率论与数理统计20123171管理统计201A0020管理学201A0010财务管理201A ...
ZJU_BMgt Accounting _
专业名称:会计学专业授课模式:全日制高校名称:浙江大学学院名称:School of Management 管理学院适用对象:豁免QP基础单元考试的课程规定课程编号课程名称M1会计学201A0030会计学M2管理会计20120180管理会计011A0011宏观经济学011A0041微观经济学061B9090概率论与数理统计20123171管理统计201A0020管理学201A0010财务管理201A ...
david-webb
1 Improving the usefulness and clarity of financial disclosures: the investor’s perspective Hong Kong, 5 June 2013 7th IFRS Asia-Oceania Policy Forum What is useful • Depth – Full financial statements ...
hans
1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Are we there yet? Charting the ...
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1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. 2012 IFRS Foundation. 30 Cannon Street London EC4M 6XH UK. www.ifrs.org ...
exammatter2010
Examination matters Prospective CPA Issue No. 64 Copyright 2010 Hong Kong Institute of CPAs. All rights reserved. October 2010 Annual award and graduation ceremony 2010 On 24 September 2010, the Inst ...
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PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART II -Executive Summary 18. It is not possible either in law or i ...
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() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
practice schedule_1512
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...
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National Day Celebration Dinner 2015 香港會計界慶祝六十六周年國慶聯歡晚會Thursday, 24 September 2015 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 ...
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MNC InnoForm HK Ltd is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA mem ...
practice schedule_1506
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...
practice schedule_1505
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...
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Bowling Interest Group -Winter League 2014-2015 (Nov 2014 -Feb 2015)TEAMTeam MembersChampion HightonCarol ChengFion LaiIdy LaiDarren LeeDaniel LuiEsther PoonTEAMTeam Members1st runner upKuruizakiIvan ...
practice schedule_1503
Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Boundary Street Sports Centre: 200 Sai Yee St (at Boundary St), Hong Kong. (2380 9751) Sheung Wan Sports Centr ...
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i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...
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Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
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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 ...
Exam Technique Seminar_Module D_for student
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Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q1 已取得的臨時執業許可證尚未逾期的,不需要重新申請。 《境外會計師事務所在中國內地臨時執行審計業務暫行規定》("《暫行規定》") 於 2011 年 3 月 21 日開始實施,在實施前已取得臨時執業許可證且並未逾期的事務所,是否需要再按《暫行規定》重新申請?
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i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...
Supplement_B
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Supplement_B_1
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Supplement_B
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25-10-13_ModuleB Part 2
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The IP's Voice
The IP's Voice "The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ( ...
PR_20180828_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 28 August 2018) A Disciplinary Committee of th ...
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Sep 2015 HR-R0001/07(201509) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS EMPLOYMENT APPLICATION FORM Position Applied for ______________________________Expected Salary: _______________________ ...
Cir_BP201606
Bulk purchase discount Financial Reporting in Hong Kong: SME Edition 2015/16 -by Linda Ng Discounted price: HK1,062 (original: HK1,250) Designed to meet the need of SMEs in Hong Kong, this handy refer ...
Dec
1 Minutes of the 233rd meeting of the Ethics Committee held on Wednesday, 15 ember 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
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P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\PRC\.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 (PRC) Smart Tips from Winning Tea ...
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RReeuunniioonn ddiinnnneerr 16 October 2015 Enrolment Form (Please reply on or before 9 October) Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’ ...
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Event Code: COMM151107 COMM151114 Visit to the Legislative Council Complex ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: To enhance Institute ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
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Restructuring and Insolvency Faculty (RIF) 2015 Membership Application Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kon ...
wac150626
This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...
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Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Jun2015_MESharingForum_3 Mar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
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Issue 7. February 2015 Events The Taxation Faculty continues to hold regular events on current tax issues. For more information, see the Taxation Faculty webpage. Click here to suggest topics or speak ...
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1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 15.doc 17 February 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
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5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...
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5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...
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41331 #HK287,500 EQA 250 EQB 250 EQE 350 EQE SUV 350 4MATIC EQS 450 EQS SUV 450 4MATIC HK425,000 HK499,000 HK699,000 HK759,000 HK1,110,000 HK1,290,000 HK540,000 HK614,000 HK986,500 HK1,046,500 HK1,3 ...
ed_tp
Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...
1283C_Corrigendum V1
DV T MATTER OF A Complaint made under Section 34(I) and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and refited to the Disciplinary Committtee under Section 33(3) ...
Summary results_2015
MMiinnii BBrriiddggee TToouurrnnaammeenntt 22001155 --RReessuullttss 1st Mini Bridge Tournament – 14 March Champion Julian Lui & Samuel Mui 1st runner up Dora Lo & Tong Yat Chong 2nd runner up ...