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CPD requirements

My job requires me to coach my staff on a daily basis Can I claim CPD hours from coaching my staff My job requires me to coach my staff on a daily basis, can I claim the CPD hours? No. Normal work act ...

发布日期: 2024-05-26

CO-rewrite - non transitional QA

Meaning of wholly owned Question E1 – Meaning of "wholly owned" Section 379(3) exempts a holding company from preparing consolidated financial statements if it is a "wholly owned subsid ...

发布日期: 2019-04-18

SME-FRS_CP-IIcl

Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...

发布日期: 2004-05-17

File Type: pdf | Size: 365 KB

paper02a

1 P a g e RESTRICTED Submission date 20/07/2018 Potential implementation question During the May 2018 TRG meeting there was extensive discussion on Agenda Paper 5 on determining quantity of benefits ...

发布日期: 2018-06-19

File Type: pdf | Size: 685 KB

Panelists_Report_Module_B__Jun_16__Final2

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发布日期: 2016-10-14

File Type: pdf | Size: 78 KB

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

1224-1

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

发布日期: 2011-08-08

File Type: pdf | Size: 234 KB

jeffrey-order

Proceedings No: D0501 IOC IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Hong Kong Institute of Certified Public ...

发布日期: 2010-12-06

File Type: pdf | Size: 257 KB

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

发布日期: 2008-06-16

File Type: pdf | Size: 1 MB

presentation

发布日期: 2008-06-16

File Type: pdf | Size: 1 MB

qp_reg_form

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

发布日期: 2007-11-27

File Type: pdf | Size: 707 KB

temp-qp_reg_form

The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...

发布日期: 2006-07-04

File Type: pdf | Size: 469 KB

sas210

SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...

发布日期: 2004-09-03

File Type: pdf | Size: 133 KB

Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 148 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 182 KB

Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 148 KB

Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...

File Type: pdf | Size: 182 KB

Merged Certificate of Merit

HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School name Team Leader Team Member 1 Team Member 2 Team Member 3 Team member ...

File Type: pdf | Size: 460 KB

AML Monitoring Questionnaire

AML Monitoring Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and submitted on-line on ...

File Type: pdf | Size: 55 KB

p2_2711

1 Should the change in credit risk on collectability of premiums be presented in insurance revenue or insurance finance income and expense? (Deloitte) Background: The purpose of this paper is to explo ...

File Type: pdf | Size: 71 KB

p3_2711

1 Accounting for premiums due after the end of the coverage period Background The amendments to IFRS 17 changed the definitions of the liability for remaining coverage (LfRC) and the liability for inc ...

File Type: pdf | Size: 403 KB

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 15)_Final

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File Type: pdf | Size: 273 KB

1526C_DC Order_edited_Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Proceedings N ...

File Type: pdf | Size: 347 KB

Circular_GIG111126

Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...

发布日期: 2011-10-28

File Type: pdf | Size: 228 KB

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

发布日期: 2019-03-25

File Type: pdf | Size: 250 KB

ed-ias39mh

Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...

发布日期: 2003-08-20

File Type: pdf | Size: 251 KB

IASB-ED05-ig

Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...

发布日期: 2003-07-04

File Type: pdf | Size: 231 KB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

发布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

发布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed_fct

Draft IFRIC Interpretation DI/2015/2 October 2015 Comments to be received by 19 January 2016 Foreign Currency Transactions and Advance Consideration[Draft] IFRIC INTERPRETATION Foreign Currency Transa ...

发布日期: 2015-10-21

File Type: pdf | Size: 176 KB

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

发布日期: 2013-12-19

File Type: pdf | Size: 664 KB

20121108_ModuleC_PartII

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发布日期: 2012-11-07

File Type: pdf | Size: 899 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

发布日期: 2009-07-14

File Type: pdf | Size: 391 KB

HKICPA PEF Booklet(singlepages)_30_01_byVendor

HKICPA PEF Booklet(singlepages)_30_01_byVendor Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Expe ...

File Type: pdf | Size: 5 MB

PEF Consultation Paper (Final) v 30-1-18

PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...

File Type: pdf | Size: 1 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

hkfrs15

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...

File Type: pdf | Size: 2 MB

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 2 MB

Module A 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 12 MB

Module A 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 7 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 MB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 1 MB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1 MB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 687 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

发布日期: 2010-07-30

File Type: pdf | Size: 415 KB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

pr-20161107-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

发布日期: 2016-11-07

File Type: pdf | Size: 140 KB

rfi_issbr

Consultation on Agenda Priorities Comments to be received by 1 September 2023 May 2023 Request for Information IFRS Sustainability Disclosure Standards International Sustainability Standards Board ISS ...

File Type: pdf | Size: 288 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

dp_cf

Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...

发布日期: 2013-07-18

File Type: pdf | Size: 916 KB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Paper 04

Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...

发布日期: 2018-05-08

File Type: pdf | Size: 230 KB

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

发布日期: 2017-05-19

File Type: pdf | Size: 549 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

发布日期: 2009-04-27

File Type: pdf | Size: 88 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 675 KB

313pie7

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code The paragraph numbers in this ...

File Type: pdf | Size: 312 KB

1_102_Mar14

1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...

发布日期: 2019-03-25

File Type: pdf | Size: 54 KB

1_102_Jan14

1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

发布日期: 2019-03-25

File Type: pdf | Size: 43 KB

1_102

1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...

发布日期: 2019-03-25

File Type: pdf | Size: 44 KB

Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

发布日期: 2015-06-19

File Type: pdf | Size: 302 KB

cp-registration-rule-24-jan-2014

发布日期: 2013-12-12

File Type: pdf | Size: 52 KB

order-leung-chi-keung-luk-ka-cheung

1 Proceedings No: D-09-0410O 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 secti ...

发布日期: 2012-10-03

File Type: pdf | Size: 37 KB

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

发布日期: 2009-06-25

File Type: pdf | Size: 87 KB

Rewrite_110708

Appendix Comments from Hong Kong Institute of CPAs in response to the Consultation Paper on Rewrite of the Companies Ordinance Company Names Question 1: (a) Do you agree that we need to amend the law ...

发布日期: 2008-07-14

File Type: pdf | Size: 48 KB

IR_CIMA_faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...

发布日期: 2007-08-31

File Type: pdf | Size: 55 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

发布日期: 2007-02-23

File Type: pdf | Size: 210 KB

sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

发布日期: 2005-06-30

File Type: pdf | Size: 36 KB

ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

ed-sas730

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

TFEC_IR(A)_No6_Bill_2017_BEPS_180213

TFEC_IR(A)_No6_Bill_2017_BEPS_180213 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) ...

File Type: pdf | Size: 201 KB

TFEC_IR(A)_No

TFEC_IR(A)_No 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) (No.6) Bill 2017, Legi ...

File Type: pdf | Size: 201 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 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 ...

File Type: pdf | Size: 252 KB

Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

File Type: pdf | Size: 202 KB

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

CL8

1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...

File Type: pdf | Size: 1 MB

ed_16rent

IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...

File Type: pdf | Size: 180 KB

0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

File Type: pdf | Size: 221 KB

ETS_Module C

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 pu ...

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FE (Dec 14) Paper I_Answer

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Module B (Dec 2016)_Answer

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ETS_Module C

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ETS_Module C

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1357F_DC order_24 Jun 2019_Redacted

Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...

File Type: pdf | Size: 398 KB

1278F_DC Order_Redacted

, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...

File Type: pdf | Size: 472 KB

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

File Type: pdf | Size: 365 KB

3fice

1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...

File Type: pdf | Size: 166 KB

Past presidents

Council year Name 2024 LEUNG Sze Kit, Roy 2023 FONG Wan Huen, Loretta 2022 FONG Wan Huen, Loretta 2021 Raymond Cheng 2020 Johnson Kong 2019 Law Fu Yuen, Patrick 2018 Eric Tong 2017 Mabel M.B. Chan, JP ...

发布日期: 2020-10-15

M-Comp

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

发布日期: 2017-02-10

File Type: pdf | Size: 141 KB

AM-FO

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

发布日期: 2016-12-30

File Type: pdf | Size: 241 KB

AM-FO

发布日期: 2016-11-18

File Type: pdf | Size: 241 KB

AA-2-year contract-2016-Sep-2016

Hong Kong Institute of Accredited Accounting Technicians Ltd. (HKIAAT) is a wholly owned subsidiary of the Hong Kong Institute of Certified Public Accountants (HKICPA) (the only statutory licensing bo ...

发布日期: 2016-09-01

File Type: pdf | Size: 90 KB

aa-fo-0930

发布日期: 2015-09-29

File Type: pdf | Size: 142 KB

to-fo-9month

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

发布日期: 2014-11-21

File Type: pdf | Size: 139 KB

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搜寻结果对于 "搜索引擎代理有哪几家咨询WeChat：4826193 搜索引擎登录,安宁市香港谷歌搜索引擎363,使用c" : 5001 - 5100 of 10626

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CPD requirements

CO-rewrite - non transitional QA

SME-FRS_CP-IIcl

paper02a

Panelists_Report_Module_B__Jun_16__Final2

DC_1102P_19082016

1224-1

jeffrey-order

presentation

presentation

qp_reg_form

temp-qp_reg_form

sas210

Module B (Jun 16)_Question

Module D (Jun 12)_Question

Module B (Dec 15)_Question

Module B (Jun 16)_Question_1

Module B (Dec 15)_Question_1

Merged Certificate of Merit

AML Monitoring Questionnaire

p2_2711

p3_2711

Panelists_Report_Module_B_(Jun_16)_Final

Panelists_Report_Module_B_(Jun_16)_Final2

Panelists Report_Module B (Dec 15)_Final

1526C_DC Order_edited_Redacted

Circular_GIG111126

pn1012

ed-ias39mh

IASB-ED05-ig

ed-pn1012

ed-pn1012

ed_fct

iesba_workplan

20121108_ModuleC_PartII

ED-OtherAmend

HKICPA PEF Booklet(singlepages)_30_01_byVendor

PEF Consultation Paper (Final) v 30-1-18

update251

hkfrs15

HKFRS 15_2023

Module A 6th Edition Learning Pack_Part 2

Module A 6th Edition Learning Pack_Part 1

Module D (5th edition)_Part 3

pn820_20

Flashcard_Module D(5th edition)

82022

pn820_20

30926pn820

ed-insurance-contracts-standard

Module D (5th edition)_Part 1

hkas36

HKAS 36_2023

pr-20161107-en

rfi_issbr

update175

dp_cf

update151

Paper 04

D-15-1095F_Pan China_Edited

Sub-FS_Presentation

1463P_Reasons for Decison_29 Oct 2020_Redacted

313pie7

1_102_Mar14

1_102_Jan14

1_102

Topic3

cp-registration-rule-24-jan-2014

order-leung-chi-keung-luk-ka-cheung

JK

Rewrite_110708

IR_CIMA_faq

HKICPA_Submission_IAASB_SRQ

sas150

ed-sas730

ed-sas730