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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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update241

i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

File Type: pdf | Size: 4 MB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

发布日期: 2019-03-25

File Type: pdf | Size: 861 KB

old

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020 AMENDED PREFACE TO THE HONG ...

File Type: pdf | Size: 15 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

Auditing and Assurance Archives

Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...

发布日期: 2009-07-08

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 ...

发布日期: 2009-03-19

060504c

-1 -致新聞／財經版編輯：二零零四年五月六日（請即日賜刊）香港會計師公會發表廣泛及靈活的準則及指引提升香港作為主要資本市場的財務資料質素為提升本港的財務資料質素，維持香港作為國際金融及資本市場的地位，香港會計師公會（公會）將頒布一套廣泛及靈活的全新呈報規定，就首次公開招股及其他資本市場交易的上市文件財務資料相關的會計師報告及其他報告作出規範。該等建議的新規定亦對上市申請人及上市公司董事就編 ...

发布日期: 2004-05-06

File Type: pdf | Size: 312 KB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

发布日期: 2018-10-25

File Type: pdf | Size: 5 MB

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2018-01-24

File Type: pdf | Size: 858 KB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

发布日期: 2016-10-13

File Type: pdf | Size: 6 MB

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 ...

发布日期: 2015-10-16

File Type: pdf | Size: 589 KB

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 ...

发布日期: 2014-10-28

File Type: pdf | Size: 9 MB

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 ...

发布日期: 2013-10-28

File Type: pdf | Size: 3 MB

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 ...

发布日期: 2012-10-22

File Type: pdf | Size: 3 MB

pdf_lce

Page 1 of 16 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 28 January 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, N ...

File Type: pdf | Size: 608 KB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

AGM booklet

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File Type: pdf | Size: 592 KB

AGM booklet 2023

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File Type: pdf | Size: 1 MB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

发布日期: 2011-11-14

File Type: pdf | Size: 277 KB

Annex A eng

1 ANNEXANNEXANNEX A List ofist of ist ofist of the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified HKAuSsHKAuSsHKAuSsHKAuSsHKA ...

发布日期: 2011-09-01

File Type: pdf | Size: 204 KB

update232

i Update No. 232 (Issued 30 September 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -v and replace with the revised pages ...

File Type: pdf | Size: 4 MB

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

发布日期: 2017-10-26

File Type: pdf | Size: 6 MB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

发布日期: 2007-12-20

File Type: pdf | Size: 215 KB

lce_sg

Page 1 of 17 Draft Supplemental Guidance July 2021 PROPOSED SUPPLEMENTAL GUIDANCE FOR THE AUTHORITY OF THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLE ...

File Type: pdf | Size: 531 KB

ed_aasccode

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...

File Type: pdf | Size: 1 MB

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

发布日期: 2019-03-25

File Type: pdf | Size: 6 MB

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update267

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update090

update241

update119

old

techwatch102

techwatch102

Auditing and Assurance Archives

Auditing and Assurance

060504c

AGM Booklet

AGM Booklet

AGM-booklet-2018

D-15-1119P_Serve Order_24Jan2018_edited

AGM-booklet-2016

AGM-booklet-2015

AGM-booklet-2014

AGM-booklet-2013

AGM-booklet-2012

pdf_lce

AGM_booklet_2019

AGM booklet

AGM booklet 2023

eg-revenue

Annex A eng

update232

AGM-booklet-2017

Tax_Bulletin_2007

lce_sg

ed_aasccode

update203

hkfrs12

update267

update110

hksrs4400r

update205

update186

update146

update129

update125

Module B Supplement 20162_3

Module B Supplement 20162_2

Module B Supplement 20162_2

Module B Supplement 20162_1

Module B Supplement 20162

Module B Supplement 20162_2

cpa-ar-en

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

Update 246