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operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

发布日期: 2013-05-21

File Type: pdf | Size: 480 KB

M13 Pilot Paper

Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...

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Module B (Jun 2013) Workshop 1

Module B (Jun 2013) Workshop 1 Student Notes Module B (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presenta ...

File Type: pdf | Size: 791 KB

Module B (Jun 2013) Workshop 1_1

Module B (Jun 2013) Workshop 1_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

File Type: pdf | Size: 783 KB

hlv-pe-sme-fdf-frs

Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial ...

发布日期: 2010-10-05

File Type: pdf | Size: 468 KB

LPMC_6thEdition

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20150515_sharing sessions with photographers

Sharing Sessions with Professional Photographers Do you want to become better photographers? Sign up for the photography talks to be conducted by professional photographers on topics set out below: Se ...

发布日期: 2015-06-11

File Type: pdf | Size: 1 MB

w101019

The Finance Professionals Role in Risk Management Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Progra ...

发布日期: 2010-06-01

File Type: pdf | Size: 187 KB

w101018

The Emerging Strategic Role of the Management Accountant Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: ...

发布日期: 2010-06-01

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its-Jul-Aug

HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...

发布日期: 2016-06-21

File Type: pdf | Size: 1 MB

Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

发布日期: 2015-11-02

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Best_Written_Report

发布日期: 2015-11-02

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techwatch154

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: 2015-08-07

File Type: pdf | Size: 366 KB

techwatch154

发布日期: 2015-08-07

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order-reason-0611

1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

发布日期: 2014-06-10

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Module B 20140527 handouts

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发布日期: 2014-05-28

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tue-tts-9-10

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

发布日期: 2010-07-29

File Type: pdf | Size: 839 KB

Module D Workshop 1 (June 2013)

Module D Workshop 1 (June 2013) Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Present ...

File Type: pdf | Size: 164 KB

Module C (Dec 12)_Answer

Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...

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1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

File Type: pdf | Size: 251 KB

1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

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TechWatch195

发布日期: 2019-01-15

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Panelists_Report_Module_B__Jun_16__Final2

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发布日期: 2016-10-14

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corporate-brochure

1 secret ingredient of Hong Kong’s success The2 Title of book here ucc 1 ess ingredient Once a small fishing village on the edge of a vast continent, Hong Kong is now one of the world’s greatest inte ...

发布日期: 2015-06-17

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techwatch120

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

发布日期: 2012-10-09

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techwatch120

发布日期: 2012-10-09

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cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

发布日期: 2012-10-08

File Type: pdf | Size: 241 KB

HKICPA Staff Summary of HKFRS 13

HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...

发布日期: 2011-07-04

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article

TIPS FOR COST-EFFECTIVE ISQC 1 APPLICATION April 2011 The Clarity Project of the International Auditing and Assurance Standards Board (IAASB) culminated in the issue in March 2009 of a suite of 36 new ...

发布日期: 2011-04-18

File Type: pdf | Size: 177 KB

IR_ICAEW_background_1

Inspiring com The ACA It’s how we say success in over 160 countries around the world In cooperation withA CEO WELCOME Dear Colleague Since 2004, when the Institute of Chartered Accountants in England ...

发布日期: 2010-02-05

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goldenrules

Business 66 Chartered Accountants Journal October 2007 You don’t need me to tell you how fantastically convenient email is. Or how annoyingly inconvenient it is when it breaks down. With the increased ...

发布日期: 2008-07-29

File Type: pdf | Size: 835 KB

020604e

-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...

发布日期: 2004-06-02

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030818e

To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...

发布日期: 2003-08-28

File Type: pdf | Size: 63 KB

030820e

-1 -To: News/Business Editor 20 August 2003 (For IMMEDIATE RELEASE) Proposals on asset disposals and discontinued operations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards ...

发布日期: 2003-08-28

File Type: pdf | Size: 67 KB

Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

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Panelists_Report_Module_B_(Dec_14)_Final

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Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists_Report_Module_B_(Dec_14)_Final_1

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TechWatch194

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TechWatch194

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TechWatch 208

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techwatch200

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update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

发布日期: 2019-03-25

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Module D 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

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update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

发布日期: 2019-03-25

File Type: pdf | Size: 422 KB

Application Submission Details Year 4 Students

Application Submission Details Year 4 Students P. 1 of 4 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qua ...

File Type: pdf | Size: 264 KB

Application Submission Details Year 4 Students

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Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

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GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

发布日期: 2007-03-29

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MPS_C_PartII

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发布日期: 2019-01-10

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MPS_C_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 ...

发布日期: 2019-01-10

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MPS_C_PartII

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MPS_C_PartII

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Module 10

Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...

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Aptitude Test

1. Purpose 2. The candidate 3. The examination 4. Examination assistance materials 5. Examination results 6. Fees 7. Submission of entry form 8. Change of correspondence address 9. Retention of examin ...

发布日期: 2018-10-25

MPS_A_PartI

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发布日期: 2017-10-30

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DC_1102P_19082016

, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...

发布日期: 2016-08-16

File Type: pdf | Size: 253 KB

pms-jan-apr

1123_20160309 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT ...

发布日期: 2016-03-09

File Type: pdf | Size: 241 KB

order-1121P

1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

发布日期: 2016-02-29

File Type: pdf | Size: 21 KB

hkiod-mar

1129_20160218 Date & Time Session 1 (W160305): Saturday, 5 March 2016 (10:00 a.m. – 1:00 p.m.) Session 2 (W160305A): Saturday, 5 March 2016 (2:00 p.m. – 5:00 p.m.) Session 3 (W160312): Saturday, 1 ...

发布日期: 2016-02-22

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mas-mar-apr

1130_20160201 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT ...

发布日期: 2016-02-03

File Type: pdf | Size: 251 KB

order-0324

1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2015-09-22

File Type: pdf | Size: 23 KB

hkiod-oct

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...

发布日期: 2015-09-09

File Type: pdf | Size: 388 KB

order-0324_1

发布日期: 2015-06-19

File Type: pdf | Size: 23 KB

hkiod-mar-apr

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W150328 for Session 1 W150328A for Session 2 W15 ...

发布日期: 2015-02-05

File Type: pdf | Size: 351 KB

order-1121

Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

发布日期: 2014-12-09

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QP exam sharing forum_MC_Upload

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发布日期: 2014-10-27

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hkiod-nov

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W141101 for Session 1 W141101A for Session 2 W14 ...

发布日期: 2014-10-03

File Type: pdf | Size: 351 KB

vs-oct-nov

955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...

发布日期: 2014-09-04

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reason-0812

Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...

发布日期: 2014-08-11

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order-0324

发布日期: 2014-03-26

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vs-apr-may

955r1_20140224 Hong Kong Institute of CPAs presents this series between April and May 2014. This valuation workshop series will provide participants with an integrated understanding of valuation, with ...

发布日期: 2014-02-25

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131119p

Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...

发布日期: 2013-11-19

File Type: pdf | Size: 166 KB

order-0918

1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

发布日期: 2013-09-18

File Type: pdf | Size: 154 KB

valuation-oct-nov

955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

发布日期: 2013-09-10

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icaew-exam-enrol-form

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

发布日期: 2009-11-23

File Type: pdf | Size: 206 KB

HKICPA-SR-EN-ICAEW-Sep09

发布日期: 2009-06-17

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techwatch80

Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

发布日期: 2009-06-04

File Type: pdf | Size: 277 KB

IR_CPAA_faq

1 New Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs Hong Kong Institute of CPAs’ members applying for CPAA ...

发布日期: 2007-08-07

File Type: pdf | Size: 46 KB

ACCA 31-Aug-04

..A century of innovation and responsibility in accounting 1904 -2004 lonehundredl Technical Director (Financial Reporting) Hong Kong Society of Accountants . 4th Floor, Tower Two, Lippo Centre 89 Qu ...

发布日期: 2004-09-08

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apps04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointment from 13 July 2004 to 31 December 2007 HKICPA Mem ...

发布日期: 2004-09-07

File Type: pdf | Size: 278 KB

Module A (Jun11)_Question

Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...

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m&a-mar-apr

m&a-mar-apr Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Workshop Language English Fee (for each session) HK750 for HKICPA member or ...

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FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

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TechWatch210

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DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

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AT-HK Law Sample Question_190327

APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...

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MPS_Module D_Part 2_Upload

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 ...

发布日期: 2016-05-04

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TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

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Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

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Module C (Dec 15)_Answer

Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...

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Module C (Jun 16)_Answer_1

Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...

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MPS_Module D_Part 2_Upload

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810122

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

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MPS_A_PartII

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发布日期: 2017-10-30

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20150526_ETSII_B

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发布日期: 2015-05-27

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0129-1

IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...

发布日期: 2011-08-02

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ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

发布日期: 2010-03-15

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Module C (5th edition)_Part 2

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pr-20130227-en

1 Dear Assignment/News/Business Editor, New administration's budget heads in right direction but needs bolder vision Focus on community but light on long-term competitiveness (Hong Kong, 27 Februa ...

发布日期: 2013-02-27

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Flyer F

Aim T o i n c r e a s e s t a f f m e m b e r s ’ a w a r e n e s s o f t h e I n s t i t u t e ’ s f o u r ICVs – P r o f e s s i o n a l i sm, T r u s t , Ca r i n g a n d Re s p e c t a n d Co l l ...

发布日期: 2021-12-20

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