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update221

i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update267

i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...

File Type: pdf | Size: 35 MB

pn600_1

NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...

发布日期: 2019-03-25

File Type: pdf | Size: 293 KB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

发布日期: 2019-03-25

File Type: pdf | Size: 417 KB

hksa260cfd

Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...

发布日期: 2019-03-25

File Type: pdf | Size: 272 KB

update220

i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 608 KB

Module_C_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

发布日期: 2018-08-20

File Type: pdf | Size: 430 KB

Module_C_Supplement_20182

发布日期: 2018-08-20

File Type: pdf | Size: 430 KB

Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

发布日期: 2018-06-28

File Type: pdf | Size: 2 MB

MPS_B_PartII

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: 2018-04-18

File Type: pdf | Size: 3 MB

MPS_B_PartII

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发布日期: 2018-04-18

File Type: pdf | Size: 3 MB

Mod_A_Part_II_Jun2017

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发布日期: 2017-04-24

File Type: pdf | Size: 3 MB

MPS_Module D_Part 1_Upload_V1

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 ...

发布日期: 2016-04-21

File Type: pdf | Size: 875 KB

ed_itax

Draft IFRIC Interpretation DI/2015/1 October 2015 Comments to be received by 19 January 2016 Uncertainty over Income Tax Treatments[Draft] IFRIC INTERPRETATION Uncertainty over Income Tax Treatments C ...

发布日期: 2015-10-21

File Type: pdf | Size: 173 KB

INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

发布日期: 2015-02-26

File Type: pdf | Size: 153 KB

20121016_ModuleD_PartI

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发布日期: 2012-10-15

File Type: pdf | Size: 741 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

发布日期: 2007-06-12

File Type: pdf | Size: 86 KB

08Report of the Council

Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...

发布日期: 2002-11-15

File Type: pdf | Size: 1 MB

coep4a

Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised December 2020 This pronouncement ...

File Type: pdf | Size: 270 KB

Quality assurance department report 2021

QUALITY ASSURANCE 2021 ANNUAL REPORTForeword 2 Our work and review outcomes -Practice review programme 4 Our findings Practice review programme – audit quality assurance reviews 12 Practice review pro ...

File Type: pdf | Size: 1 MB

MPS_Module D_Part 1_Upload_V1

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File Type: pdf | Size: 849 KB

M12 Pilot Paper

Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...

File Type: pdf | Size: 700 KB

sa40222

AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION Audit Considerations Relating to an Entity Using a Service Organization Hong Kong Standard on Auditing 402 HKSA 402 Issued July ...

File Type: pdf | Size: 303 KB

pn600_1rev22

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...

File Type: pdf | Size: 495 KB

26022

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...

File Type: pdf | Size: 527 KB

Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

File Type: pdf | Size: 2 MB

pn900rev

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...

发布日期: 2019-03-25

File Type: pdf | Size: 426 KB

hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

发布日期: 2019-03-25

File Type: pdf | Size: 465 KB

1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 456 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III 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: 623 KB

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update221

update267

pn600_1

hksa57015

hksa260cfd

update220

Module_C_Supplement_20182

Module_C_Supplement_20182

Best written report 2017

MPS_B_PartII

MPS_B_PartII

Mod_A_Part_II_Jun2017

MPS_Module D_Part 1_Upload_V1

ed_itax

INSOL International Member Association End of Year Report 2014

20121016_ModuleD_PartI

finalreport

08Report of the Council

coep4a

Quality assurance department report 2021

MPS_Module D_Part 1_Upload_V1

M12 Pilot Paper

sa40222

pn600_1rev22

26022

Shangri-La 2023 Sep KHHK

pn900rev

hksa81015

1_307

update182