ETS-FE
Disclaimer 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 pur ...
ETS-FE
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ETS-FE
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ed-pn1010
ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...
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1283_17July2018_DC order edited
IN THE MATTER OF A Complaint made under Section 3400 and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the . FAO") and referred to the Disciplinary Committee under Section 33( ...
SIG150303_Swimming Class
Swimming Classes The Sailing Interest Group (SIG) has re-run a series of structured swimming classes for members who wish to improve swimming technique to prepare for open competitions or simply for p ...
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C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...
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Panelists_Report_Mod_B_(Dec_17)_Final
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1268F_DC order_5 Nov 2018
IN T}us MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33( ...
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sub_ partc
1 Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
DC Order_ D-13-0851C
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By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...
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Workshop Topics Module C Workshop 2 (June 2018)
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fs_bcucc20
Business Combinations under Common Control—At a glance November 2020 What is a business combination under common control? The transfer of a business from one company within a group to another. What pr ...
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The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the preeminent body of top-tier accountants that leads and serv ...
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Consequences of the directors of a partially owned subsidiary of another body corporate missing the Answer Before 1 February 2019, if the directors miss the “six months before the year-end” deadline, ...
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LPMD_6thEdition
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CO-rewrite - non transitional QA
Part C Preparation of financial statements General Issues Part C – Preparation of financial statements (General Issues) Last revision date: July 2019
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EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...
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Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...
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smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
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HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
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IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...
20130513_module_a_case
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ED_Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
ED-Amend-to-IAS24
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1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...
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1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...
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1 Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 1. Introduction 1.1 This Statement of Protocol is entered ...
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International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...
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Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...
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HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...
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ETS_Module_A
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 ...
ETS_Module_A
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ssap15
SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
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Module D 6th Edition Learning Pack_Part 2
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Module B 6th Edition pages 312 and 316 error
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aptitude-test-form
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...
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PAIB150213
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About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
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THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...
interpretation08
Interpretation 8 (April 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 8 Presentation of financial s ...
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Fee Schedule (2016) Fee Schedule For Sessions offered in year 2016 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute ...