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File Type: pdf | Size: 75 KB

kevin-stevenson

1 KEVIN STEVENSON, CHAIR AOSSG 7 TH IFRS REGIONAL POLICY FORUM HONG KONG JUNE 2013 Panel Discussion 2: The Role of the Region in Influencing the Standard-setting Debate Current Involvements -by Type A ...

发布日期: 2013-05-27

sd-application-what-to-submit

Insolvency SD ApplicationComplete bySign off byOnlyOriginalForm?Other formatsacceptable?DocumentsvalidityRemarks1applicantn/aNo--2applicantn/an/an/a-Must include:-applicant's work history (incl. n ...

发布日期: 2013-04-25

File Type: pdf | Size: 92 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 08, 2013 7:00 PM To: Simon Riley; Winnie Chan Cc: DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FRSC Subj ...

发布日期: 2013-04-19

File Type: pdf | Size: 120 KB

sd application-what-to-submit

发布日期: 2012-12-03

File Type: pdf | Size: 68 KB

Fee-Schedule-2013

Fee Schedule For Sessions offered in year 2013 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

发布日期: 2012-11-14

File Type: pdf | Size: 97 KB

insolvency-bad-weather

RE: Possible bad weather tomorrow -Insolvency Final Exam Dear Diploma course candidate, A kind reminder to everyone -Exam 3 of the Diploma in Insolvency 2011/12 will take place tomorrow, 30 June (SAT) ...

发布日期: 2012-06-29

File Type: pdf | Size: 279 KB

fee-schedule

Fee Schedule For Sessions offered in year 2012 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

发布日期: 2011-12-06

File Type: pdf | Size: 111 KB

KPMG_Dec_2011

KPMG In-house workshopsQP Modules A & C (December 2011 Session)Module A (Financial Reporting)Module C (Business Assurance)WorkshopDateVenueTimeWorkshopDateVenueTime1Monday, 17 October 2011Lucky Ce ...

发布日期: 2011-10-04

File Type: pdf | Size: 23 KB

i100518

Predictions for the Markets and for Management Education The May 2010 breakfast gathering for our senior members will be held on 18 May. Past President Eric K. C. Li will be our host and Prof. Gary C. ...

发布日期: 2010-04-16

File Type: pdf | Size: 102 KB

fee-schedule-2010

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\6078 HY Chong Fee Schedule\Fee Schedule (2010).doc Fee Schedule For Sessions offered in year 2010 First Registration 450 a: A one-of ...

发布日期: 2010-02-10

File Type: pdf | Size: 97 KB

Lawchuiting

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

发布日期: 2009-11-11

File Type: pdf | Size: 75 KB

MRAC-Sept

FORM MRAC (Revised in September 2009) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Membership Record Amendment Coupon (Please read the Notes in page 2 before completing this Coupon) Name ...

发布日期: 2009-09-16

File Type: pdf | Size: 134 KB

QP_changed_to_stay_on_top

[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...

发布日期: 2009-06-16

File Type: pdf | Size: 227 KB

iasb-summarypaper_Tokyofinal

1 Round Table Meeting on the Global Financial Crisis 3 December 2008 Tokyo BACKGROUND In October the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) ...

发布日期: 2008-11-27

File Type: pdf | Size: 35 KB

PaulHo

Interview and write-up By Aldric Chau Practical Experience: Views from the Ground Authorized Employer: Paul W.C. Ho & Company Member-in-charge: Mr. Paul Ho, sole practitioner Registered as an AE: ...

发布日期: 2008-11-27

File Type: pdf | Size: 38 KB

beta-MRAC

FORM MRAC (Revised in June 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name in E ...

发布日期: 2008-07-08

MRAC

FORM (Revised in June 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name in Engli ...

发布日期: 2008-07-08

File Type: pdf | Size: 38 KB

PTF

September 2006 Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete this form. PART A Name of Applicant: (Mr/Ms) ( ) Surname ...

发布日期: 2008-01-30

File Type: pdf | Size: 173 KB

070927

e Financial Services Interest Group (FSIG) Lunch Seminar MPF Updates Speaker Mr. Saxon Weng, Senior Manager, Liaison Unit Mandatory Provident Fund Schemes Authority Chairman Mr. Leo Lee, Member of FSI ...

发布日期: 2007-09-03

070927

发布日期: 2007-09-03

070927

发布日期: 2007-09-03

File Type: pdf | Size: 31 KB

Policy_Interpretations

1 Policy on providing Interpretations or Rulings on financial reporting issues The Council of the Hong Kong Institute of Certified Public Accountants (Institute) has considered requests for Interpreta ...

发布日期: 2007-04-20

Comparison

Major Difference between the Current and New CPD Scheme No. Major Items New Statement 1.500 (Issued in August 05) Current Statement 1.500A (Issued in September 2004) 1. Minimum CPD Requirements & ...

发布日期: 2005-08-30

File Type: pdf | Size: 154 KB

students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

ptp-form

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

sars_effects

BY FAX AND BY POST (2877 1082) Our Ref.: C/TXM, M19527 13 June 2003 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, Wanc ...

发布日期: 2004-04-01

File Type: pdf | Size: 101 KB

Tel_230999

BY FAX AND BY POST (2827 5086) Our Ref.: C/COG, M6543 23 September 1999 Mr. Eric K.C. Li, Li, Tang, Chen & Co., Room 1021, 10/F, Sun Hung Kai Centre, 30 Harbour Road, Hong Kong. Dear Eric, Telecom ...

发布日期: 2000-08-29

File Type: pdf | Size: 10 KB

Tel_230999

发布日期: 2000-08-29

File Type: pdf | Size: 10 KB

Fee Schedule (Oct 2011)_revised

Fee Schedule (Oct 2011)_revised Fee Schedule For Sessions offered in year 2011 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of th ...

File Type: pdf | Size: 97 KB

RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

File Type: pdf | Size: 762 KB

ApplicationForm_Jun2016_ETS(Rev_2)

ApplicationForm_Jun2016_ETS(Rev_2) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...

File Type: pdf | Size: 165 KB

ApplicationForm_Jun2016_ETS(Rev_3)

ApplicationForm_Jun2016_ETS(Rev_3) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...

File Type: pdf | Size: 164 KB

Solicitors accounts reporting pitfalls

1 Issue 36 (October 2020) Dear practising members, Solicitors’ accounts reporting pitfalls Practising members are sometimes engaged to issue an Accountant’s Report on a firm of solicitors, who are req ...

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03ms

Page 1 of 2 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 28 March 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...

File Type: pdf | Size: 183 KB

I2C_sme0919

30 September 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT Proposed Amendments to the Small and Medium-sized Entity Financial ...

File Type: pdf | Size: 61 KB

MMC 27 June 2019

The Hong Kong Institute of Certified Public Accountantsis the only statutory licensing body of CPAs in Hong Kongrecognized globally as the pre-eminent body of top-tier accountants that leads and serve ...

File Type: docx | Size: 68 KB

Withdrawal

Updated Jun 2020 Application Form Withdrawal from QP Workshop(s) /Module(s) /Final Examination Name of Applicant : Student No. : Contact No. : Reason for withdrawal : Please "" where appropr ...

File Type: pdf | Size: 201 KB

Alert_Oct 2020

File Type: pdf | Size: 364 KB

HCCMSMC 13 Nov 2018

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 ...

File Type: pdf | Size: 92 KB

AppForm_ETS_20182

Application Form Examination Techniques Seminars on QP Modules (December 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate w ...

File Type: pdf | Size: 126 KB

MPS_Flyer_20182

Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...

File Type: pdf | Size: 51 KB

sub_taxdef

Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 November 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Cir ...

sub_imp18

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 15 August 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wha ...

File Type: pdf | Size: 89 KB

ws-group

Updated Dec 2020 Application Form Change of QP Workshop Group(s) Name of Applicant : Student No. : Contact No. : Eligibility of Applicant : Students who are unable to attend their assigned workshop wi ...

File Type: pdf | Size: 204 KB

PR_20181210_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 10 December 2018) A Disciplin ...

File Type: pdf | Size: 165 KB

PR_20190125_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 25 January 2019) A Disciplina ...

File Type: pdf | Size: 167 KB

HKICPA_timetable for public_20192

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20191

Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 163 KB

PR_20220628_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 28 June 2022) On 23 May 2022, a Disciplinary Committee of ...

File Type: pdf | Size: 394 KB

quick-guide

Quick Guide to Continuing Professional Development (CPD)What is CPD? CPD is intended to develop and maintain members’ professional competence necessary to perform their roles as Certified Public Accou ...

File Type: pdf | Size: 155 KB

MMC 27 June 2019

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 ...

File Type: pdf | Size: 94 KB

HCCMS

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 ...

File Type: pdf | Size: 92 KB

AO BM MC 2

AO BM MC 2 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 le ...

File Type: pdf | Size: 247 KB

GZ Officer MC 8 May 2019

GZ Officer MC 8 May 2019 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 accou ...

File Type: pdf | Size: 94 KB

ADMA1yearcontract2021

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 ...

File Type: pdf | Size: 417 KB

update167

i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...

File Type: pdf | Size: 935 KB

update035

Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...

File Type: pdf | Size: 942 KB

MPS_D_PartII

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File Type: pdf | Size: 815 KB

MPS_D_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 ...

File Type: pdf | Size: 815 KB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

发布日期: 2015-01-07

File Type: pdf | Size: 2 MB

20130416_module_b_part1

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发布日期: 2013-05-06

BC_IASB_SME

February 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 SMEs Basis for Conclusions International Accounting Standards B ...

发布日期: 2007-02-15

File Type: pdf | Size: 453 KB

ED-BC-IASB-SME

发布日期: 2007-02-15

File Type: pdf | Size: 453 KB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

Module A (Jun 2013) Workshop 1

Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...

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MPS_D_PartII

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06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

File Type: pdf | Size: 2 MB

update050

Update No. 50 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and iv and replace with new pages i and iv. Revise ...

File Type: pdf | Size: 644 KB

tb20

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2010-07-15

File Type: pdf | Size: 599 KB

tb20

发布日期: 2010-07-15

File Type: pdf | Size: 599 KB

aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

File Type: pdf | Size: 547 KB

t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

File Type: pdf | Size: 1021 KB

2tb5

340222

Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...

File Type: pdf | Size: 583 KB

update079

i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...

File Type: pdf | Size: 6 MB

ed_crlost

Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

发布日期: 2013-03-07

File Type: pdf | Size: 630 KB

ED_FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

发布日期: 2008-10-16

ED-FSP

发布日期: 2008-10-16

File Type: pdf | Size: 8 MB

Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

发布日期: 2015-03-20

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 861 KB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

发布日期: 2005-10-14

IASB_Management_Comm

发布日期: 2005-10-14

File Type: pdf | Size: 861 KB

hksae3402

Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014* Effective for service auditors&# ...

File Type: pdf | Size: 467 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

File Type: pdf | Size: 127 KB

ETS_Module D_final

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_Module D_final

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20151008_FE_upload

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发布日期: 2015-10-20