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frp

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February FRSC Project Advisory Panels(1) Terms of Reference Objectives and Scope of Activities 1. The objective of a Project Advisory Panel ...

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EN PR_1568PC_Press Release_r

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 15 November 2023) On 11 October 2023, a Disciplinary Committee of the ...

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EN PR_1568PC_Press Release

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to delete

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iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

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Annual Report 2020_eng

ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...

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HKICPA_AR2020_EN_20201125V3_final

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ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

发布日期: 2006-01-04

File Type: pdf | Size: 286 KB

update197

i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 536 KB

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

发布日期: 2017-07-31

File Type: pdf | Size: 788 KB

Basic Financial Ratio Analysis and Implication 2021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...

File Type: pdf | Size: 4 MB

COErevised

Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...

发布日期: 2019-03-25

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COErevised

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Module C Supplement 20162

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 6 A N D J U N E 2 0 1 7 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: 2016-09-12

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Module C Supplement 20162

发布日期: 2016-09-12

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Module C Supplement 20162

发布日期: 2016-09-12

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pr-20160218-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

发布日期: 2016-02-18

File Type: pdf | Size: 139 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

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i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

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update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

发布日期: 2019-03-25

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ETS-FE

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发布日期: 2018-04-06

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ETS-FE

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发布日期: 2018-04-06

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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 ...

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ETS-FE

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1bcucc

Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

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Quality assurance department report 2020

QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

发布日期: 2015-03-13

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Annex

1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

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Important notice for candidates for Council election

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Important notice for candidates for Council election

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Important notice for candidates for Council election-x

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Auditing and Assurance

This webpage has been specially created to assist members to access technical publications and keep updated with the auditing and assurance pronouncements. The Institute HKICPA Members’ Handbook Volum ...

发布日期: 2022-04-26

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 684 KB

BoonthaiHOH_NotToDistribute

NOTE: Delete the yellow stickers when finished. Samples of a title slide with an image are also available in this template. Once the custom photo is inserted, click send to back in the Slide Master, s ...

发布日期: 2018-10-16

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1141_6Sept2018_DCorder_edited

IN THE MATTER OF A Complaint made under Section 34(I)(A) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the ...

发布日期: 2018-09-07

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6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

发布日期: 2018-08-29

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2

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...

发布日期: 2018-08-29

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1

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page of 4 Date: 3 September 2016 Venue: Offices of HKICPA Participant: Not disclosed, RSM Nelson Wheeler 1. This practitioner ...

发布日期: 2018-08-29

File Type: pdf | Size: 137 KB

CCPD18051901_Summary by Chair

English Summary of the presentation given by Mr. Hu on Anti-tax Avoidance in China Presented by : William Chan Venue: Diamond Ballroom, The Ritz-Carlton Hong Kong, International Commerce Centre, 1 Aus ...

发布日期: 2018-05-21

File Type: pdf | Size: 304 KB

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

发布日期: 2018-05-09

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Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

发布日期: 2018-05-04

File Type: pdf | Size: 135 KB

Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

发布日期: 2018-03-16

File Type: pdf | Size: 132 KB

TMA_Brochure_2017

Asia Pacic Conference 15-17 November 2017 Renaissance Harbour View Hotel, Hong Kong PROGRAMME asiapacic.turnaround.orgWEDNESDAY 15 NOVEMBER Event & Time Description Venue 18.30-22.00 Opening Cerem ...

发布日期: 2017-11-10

File Type: pdf | Size: 6 MB

SRCom_OperationManual

1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...

发布日期: 2016-12-29

File Type: pdf | Size: 42 KB

S161024S

HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...

发布日期: 2016-08-08

File Type: pdf | Size: 312 KB

160920

U..S.. Tax Updatte Programme Code:: TFA Five years after the implementation of FATCA (Foreign Account Tax Compliance Act), the provisions and effects are being felt by many people and businesses. Taxp ...

发布日期: 2016-08-01

File Type: pdf | Size: 407 KB

160901

Tax ttreattmentt off offffshore priivatte equiitty ffunds Programme Code:: TFA The Hong Kong government introduced significant changes to the Inland Revenue Ordinance in July 2015 to extend the existi ...

发布日期: 2016-08-01

File Type: pdf | Size: 407 KB

tipsforasmoothpracticereview

Tips for a smooth practice review Has your practice been subjected to a practice review? If not, are you concerned about receiving a letter from the Institute’s Quality Assurance Department notifying ...

发布日期: 2016-07-21

File Type: pdf | Size: 39 KB

160705

The Lattestt Assessiing Practtiice on Courtt--ffree Corporatte Amallgamattiion Programme Code:: TFA Court-free corporate amalgamation became possible with the enactment of the new Companies Ordinance ...

发布日期: 2016-06-29

File Type: pdf | Size: 412 KB

s160802s

HKICPA seminar: Corporate Governance and Development on Risk Management and Internal Control (re-run) Program Code: S160802S The HKEx is committed to the highest standards of corporate governance and ...

发布日期: 2016-06-22

File Type: pdf | Size: 311 KB

S160725S

HKICPA seminar: Optimizing Corporate Structures for Effective Cost Management -Legal Entity Rationalization Programme Code: Organizations are increasingly faced with volatile economic conditions, int ...

发布日期: 2016-05-12

File Type: pdf | Size: 240 KB

160606

The Ways to Alllleviiate The Probllems of Tax Audiits Programme Code:: TFA Against the background of the recent global trend to combat tax malpractices, the perception is that Field Audit & Tax In ...

发布日期: 2016-05-09

File Type: pdf | Size: 406 KB

sub_coerev

Our Ref.: C/EC 20 April 2016 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, Int ...

发布日期: 2016-04-21

File Type: pdf | Size: 146 KB

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

发布日期: 2016-03-31

File Type: pdf | Size: 268 KB

s160323j

OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...

发布日期: 2016-02-29

File Type: pdf | Size: 429 KB

160216

Corporate Treasury Centre tax regiime iin Hong Kong Programme Code:: TFA The highly anticipated draft tax legislation on corporate treasury centres (CTCs) is now under consideration by the Legislative ...

发布日期: 2016-01-19

File Type: pdf | Size: 407 KB

s160201s

HKICPA seminar: RMB Internationalization Programme Code: S160201S As the Chinese government internationalizes Renminbi ("RMB") to match their position as the second largest economy in the wo ...

发布日期: 2016-01-05

File Type: pdf | Size: 281 KB

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

发布日期: 2015-10-12

File Type: pdf | Size: 419 KB

FSIG151117

Speaker Ms. Yvonne Mok Director, Intermediaries Supervision Department, Securities and Futures Commission Chair Mr. Mark Ho Member, FSIG Organizing Committee Date & Time 17 November 2015, Tuesday ...

发布日期: 2015-10-12

File Type: pdf | Size: 419 KB

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2015-07-21

File Type: pdf | Size: 105 KB

alert20

1 Issue 20 (April 2015) Dear members, Auditor's report signing arrangements The Practice Review Committee is a statutory committee responsible for exercising the powers and duties given to the Ins ...

发布日期: 2015-05-07

File Type: pdf | Size: 59 KB

alert20

发布日期: 2015-05-07

File Type: pdf | Size: 59 KB

PR-Disclosure-Initiative-December-2014

PRESS RELEASE 18 December 2014 IASB makes progress on improving the effectiveness of disclosure in financial reporting The International Accounting Standards Board (IASB), responsible for Internationa ...

发布日期: 2014-12-18

File Type: pdf | Size: 323 KB

pr_ias7

发布日期: 2014-12-18

File Type: pdf | Size: 323 KB

aasc340

1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

发布日期: 2014-03-12

File Type: pdf | Size: 64 KB

Meetings with the State Taxation Administration (国家税务总局)

Meetings with the State Taxation Administration (国家税务总局) Representatives of the Hong Kong Institute of CPAs, including members of the China Tax subcommittee, hold annual liaison meetings with the Main ...

发布日期: 2012-10-10

Approved accounting experience for practising certificate issuance under section 20AAL of the Accounting and Financial Reporting Council Ordinance

The Accounting and Financial Reporting Council (“AFRC”) is responsible for the issuance of practising certificates (“PC”) under the Accounting and Financial Reporting Council Ordinance (“AFRCO”) from ...

发布日期: 2009-04-08

int-eng

International Standards on Regulating DNFBPs &The way forward Mr Ping-Yiu MA Assistant Secretary for Security 4 March 2010 FATF The Financial Action Task Force (FATF) : an inter-governmental body ...

File Type: ppt | Size: 406 KB

wga-case2-template

working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...

File Type: xls | Size: 101 KB

Jul 2019

SECOND OPINIONS: WHAT ARE THE EMERGING RISKS FACING PROFESSIONALS IN THE FUTURE? SECOND OPINIONS Accounting LINDA BIEK DIRECTOR OF COMPLIANCE HONG KONG INSTITUTE OF CPAs The Institute’s Compliance Dep ...

File Type: pdf | Size: 425 KB

375

1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...

File Type: pdf | Size: 75 KB

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 189 KB

clp

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 ...

发布日期: 2013-07-31

File Type: pdf | Size: 2 MB

pr-20161031-en

1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...

发布日期: 2016-10-31

File Type: pdf | Size: 139 KB

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 ...

File Type: pdf | Size: 558 KB

2-training-records-samples

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 572 KB

2aatb2tc

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

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Module A 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

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Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

发布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

发布日期: 2016-09-15

File Type: pdf | Size: 3 MB

update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

File Type: pdf | Size: 868 KB

pn740r

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

A closer look at the new leases standard – An analysis of lessee’s financial statements

发布日期: 2020-07-02

update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

发布日期: 2019-03-25

File Type: pdf | Size: 265 KB

FE Dec 18 Paper IQuestion

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发布日期: 2019-02-15

File Type: pdf | Size: 318 KB

TechWatch188

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: 2018-06-12

File Type: pdf | Size: 435 KB

DC order_ D-16-1181F_25May2018_edited

IN THE MATEER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the ...

发布日期: 2018-05-30

File Type: pdf | Size: 300 KB

D-16-1225P_DC order_edited

BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...

发布日期: 2018-05-28

File Type: pdf | Size: 477 KB

1222F_15May2018_edited

, IN T}{E 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 3 ...

发布日期: 2018-05-21

File Type: pdf | Size: 343 KB

lt_ai

Page 1 of 2 Dear Sir/Madam HKFRS 17 Insurance Contracts The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (Institute) has completed its due ...

发布日期: 2018-01-03

File Type: pdf | Size: 350 KB

976r15_SET_TeacherExpress_Flyer_171201

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

发布日期: 2017-12-01

File Type: pdf | Size: 442 KB

DC order_1138P_edited

IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...

发布日期: 2017-09-28

File Type: pdf | Size: 455 KB

DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

发布日期: 2017-08-08

File Type: pdf | Size: 372 KB

Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

发布日期: 2017-06-29

File Type: pdf | Size: 3 MB

Membership_Survey_report

发布日期: 2017-06-29

File Type: pdf | Size: 3 MB

TFEC_BEPS_consultation_submission2017

By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...

发布日期: 2017-01-19

File Type: pdf | Size: 272 KB

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搜寻结果对于 "搜索引擎优化有哪些方法咨询微信号：4826193 ★2016淘宝搜索引擎算法,武威市360彩票网购彩大厅" : 5201 - 5300 of 6331

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Basic Financial Ratio Analysis and Implication 2021 Level 12

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Important notice for candidates for Council election

Important notice for candidates for Council election

Important notice for candidates for Council election-x

Auditing and Assurance

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160901

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