搜寻结果

File Type: pdf | Size: 66 KB

S090304A

The Co-operation and Future Prospects of the Accounting Profession Between HK and China Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing ...

发布日期: 2009-02-20

ER-F090218

The role of Accountants in the Stability of Capital Markets – how auditor liability reform plays its part Enrolment Form Operation & Finance Department Hong Kong Institute of CPAs 37/F, Wu Chung H ...

发布日期: 2009-02-02

File Type: pdf | Size: 92 KB

W090204

2 New and Amended HKFRS for 2008/09 (re-run) Programme Code: Speaker Mr. LAM Chi Yuen, Nelson Mr. Lam, FCPA (Practising) and CFA Charterholder, is experienced in providing financial reporting, assuran ...

发布日期: 2009-01-16

File Type: pdf | Size: 84 KB

W090204

发布日期: 2009-01-16

File Type: pdf | Size: 84 KB

S090325

Communicating Effectively: Play by the Brain Rules Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Dr. Sze is the Founder President of the Society of Registered Financial Planners & the Found ...

发布日期: 2009-01-12

File Type: pdf | Size: 91 KB

S090223

Risks That Might Put CPA Practice Out of Business Programme Code: Speaker Mr. Clement Chan Kam Wing, Director, Horwath International Mr. Chan started his career with a Big Four firm in Hong Kong wher ...

发布日期: 2009-01-12

File Type: pdf | Size: 66 KB

S090223

发布日期: 2009-01-12

File Type: pdf | Size: 66 KB

S090216A

5 Knowledge Management Systems – A Driver for Sustained Growth Programme Code: Speaker Dr. Li Wing Sun, FCMA Dr. Li is a seasoned financial professional who has more than twenty years of working expe ...

发布日期: 2009-01-06

File Type: pdf | Size: 81 KB

S090216A

发布日期: 2009-01-06

File Type: pdf | Size: 81 KB

S090218

6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...

发布日期: 2009-01-06

File Type: pdf | Size: 115 KB

S090114

Continuing Professional Development (CPD) Programme NLP Power: the Dark side of the Force ? 14 Jan 2009 (Wed) (Programme Code: ) Speaker : Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the ...

发布日期: 2008-12-04

S090114

发布日期: 2008-12-04

081210

Financial Services Interest Group Year End Cocktail Date : 10 December 2008, Wednesday Time : 7:00 p.m. – 8:30 p.m. (Speech will be delivered at 7:15 p.m.) Venue : Institute’s Auditorium, 27/F, Wu Chu ...

081210

081210

Infos_jan09

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

File Type: pdf | Size: 336 KB

Circular 080731

(Please “” as appropriate) Happy Hour Gathering for Professional Accountants in Business Hosted by the Professional Accountants in Business Committee “PAIBC” Date : Thursday, 31 July 2008 (The next ga ...

发布日期: 2008-06-13

File Type: pdf | Size: 76 KB

Enroll0805-0808

To: Operation & Finance Department, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Fax: 2893 9853 This TUE registration form can also be downlo ...

发布日期: 2008-04-18

File Type: pdf | Size: 48 KB

seminar12

Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

发布日期: 2008-01-22

File Type: pdf | Size: 54 KB

Submission_spm_cad1

Our Ref.: C/EPB By Fax (2878 1661) and By Post 6 March 2007 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance St ...

发布日期: 2007-03-08

File Type: pdf | Size: 118 KB

IR_CIMA_note

Body: Chartered Institute of Management Accountants (CIMA) Recognition: Mutual Examination Paper Exemptions Status as of 29 September 2006: MEPE agreement signed Deadline for membership application: N ...

发布日期: 2006-09-29

File Type: pdf | Size: 82 KB

AML_supplement

1 (iv) Supplement – Implications of the Revised Forty Recommendations issued by the Financial Action Task Force on Money Laundering The fundamental FATF recommendations relate to client due diligence ...

发布日期: 2006-07-27

File Type: pdf | Size: 12 KB

submission_050531

Our Ref.: C/FRSC By e-mail and by post 31 May 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...

发布日期: 2005-06-13

File Type: pdf | Size: 71 KB

D15_I2C

8 April 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATION D15 REASSESSMENT OF EM ...

发布日期: 2005-04-08

File Type: pdf | Size: 142 KB

PNs_versus_IAPSs

Update on HKICPA Practice Notes Vs International Auditing Practice Statements Title Title Remarks IAPS 1000 Inter-Bank Confirmation Procedures PN 1000 Inter-bank confirmation procedures IAPS 1001 IT E ...

发布日期: 2004-09-08

File Type: pdf | Size: 56 KB

greenpartners

To : PR Section, HKSA Fax : 2865 6603 /2865 6776 Address : Hong Kong Society of Accountants 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong Enrollment Form to the HKSA /EPD Green Partners Progr ...

发布日期: 2002-01-04

A_Workshop Topics Workshop 1 (June 2016)

A_Workshop Topics Workshop 1 (June 2016) Workshop Topics Module A (June 2016) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties -Property, ...

File Type: pdf | Size: 89 KB

Briefing notes to 2nd round teams 2015 (HK)

Briefing notes to 2nd round teams 2015 (HK) Qualification Programme (QP) Case Analysis Competition 2015 and Luncheon with CPAs Briefing notes to 2nd round teams (Hong Kong) Before the Luncheon cum pri ...

File Type: pdf | Size: 34 KB

Entry Form 2018_19

Entry Form Student Team name: Team uniform colour: Full name: Membership no.: (if different from (if applicable) the Team Leader) List of Players Player's name Membership no. / HKID / Passport no. ...

File Type: xls | Size: 73 KB

171128_恒域會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址辦公電話行動電話職位董事郵箱粵語英語赴港方式8-10 照片（事務所自行決定是否提供）伍杏芳/簡溢傑姓名9268-0840 執業CPA 非執業（港方填寫）會計, 審計, 稅務，上市融資等www.hanviccpa.com "粵港會計師事務所合作聯盟"事務所資訊表名稱恒域會計師事務所有限公司2581-22 ...

File Type: pdf | Size: 79 KB

FCP2018 Info session (form)

FCP2018 Info session (form) May 2018 The Hong Kong Institute of CPAs is now accepting enrolment for its Financial Controllership Programme 2018 which will be held from June to December 2018. It is a u ...

File Type: pdf | Size: 312 KB

Important Notice for Bad Weather (Eng)

Important Notice for Bad Weather (Eng) HKICPA Examination in BAFS Important Notice to All Candidates Bad Weather Notice If weather conditions are doubtful (such as the possible hoisting of Tropical Cy ...

File Type: pdf | Size: 28 KB

DBIG -110810 (Abalone dinner)

DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...

File Type: pdf | Size: 117 KB

2011090108&15

2011090108&15 Date 1, 8 and 15 September 2011, Thursdays Time 7:00 p.m. – 10:00 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F., The Centre, 99 Queen's ...

20130719_HKAS 12 Income Tax (clara)_1

20130719_HKAS 12 Income Tax (clara)_1 Date 19 July 2013, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre Unit 1, G/F., The Centre, 99 Queen's Road Ce ...

20130719_HKAS 12 Income Tax (clara)

20130719_HKAS 12 Income Tax (clara) Date 19 July 2013, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre Unit 1, G/F., The Centre, 99 Queen's Road Cent ...

20130719_HKAS 12 Income Tax (clara)_Updated

20130719_HKAS 12 Income Tax (clara)_Updated Date 19 July 2013, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre Unit 1, G/F., The Centre, 99 Queen's R ...

20130308,15&22

20130308,15&22 Date 8, 15 and 22 March 2013, Fridays Time 7:00 p.m. – 10:00 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central ...

File Type: pdf | Size: 22 KB

stds0120

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to accounting periods beginning on or after 1 January 2020 ...

updatelist196

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2019 Standards ...

File Type: pdf | Size: 278 KB

Aug 2020

What are practice promotion pitfalls and section 42 offences? Practice promotion pitfalls Section 42 offences 19 disapproval letters issued cases in which the Institute proactively identified improper ...

File Type: pdf | Size: 35 KB

cl170908

1 HKAB’s Comments on IASB Exposure Draft – ED/2021/8 Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17) Seq Relevant Extract HKAB Comments 1. Paragraph ...

File Type: pdf | Size: 76 KB

Flyer_ETS_20182

Examination Techniques Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2018 session. The ETS ai ...

File Type: pdf | Size: 120 KB

pubforsale

Purchase of Publications Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Publication Dat ...

File Type: pdf | Size: 91 KB

q117

Quarterly Issue 1 8 May 2018 Dear Sir/Madam, Updates on HKFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs 1. HKICPA Pocket Summary: Implementing HKFR ...

File Type: pdf | Size: 25 KB

Submission guidelines for HK written report

Copyright 2021 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2021 Submission guidelines for written proposal Submission deadline: 11 October 2021, before 12:00 n ...

File Type: pdf | Size: 434 KB

Submission guidelines 2022 for HK written report

Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...

File Type: pdf | Size: 434 KB

Submission guidelines 2022 for HK written report

File Type: pdf | Size: 434 KB

cl_01meth

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standar ...

File Type: pdf | Size: 269 KB

2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

发布日期: 2023-01-03

Financial Reporting - commonly asked technical questions (Standards currently effective)

Disclosures of accounting policies Question: Paragraph 117 of HKAS 1 Presentation of Financial Statements requires an entity to disclose material accounting policy information. How should one determin ...

发布日期: 2019-01-25

2023

webcasts Item Date of issue Category Title -12 27 December Industry Knowledge E-learning: Workshop: Compliance reporting on Securities and Futures (Client Money) Rules and Securities and Futures (Cli ...

发布日期: 2023-01-03

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

发布日期: 2023-01-03

The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

File Type: pdf | Size: 939 KB

SmarTone Flyer Aug 2025 CHN

優惠有效期至2025年8月31日。流動數據服務計劃只適用於攜號轉台及新上台客戶；5G寬頻服務及智能訊息方案只適用於新上台客戶。服務計劃只供以香港身份證申請，並經網上平台登記及簽約24個月。登記所需文件：香港身份證，地址證明及員工證。# 通話分鐘收費的計算方法以每分鐘為單位，不足一分鐘亦作一分鐘計算。其後收費為HK0.5/min。當每月本地數據用量達到20GB，數據服務仍可繼續，唯將不高於1Mbp ...

File Type: pdf | Size: 18 MB

LPMA_6thEdition

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17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

hk(ifric)-int 15

Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...

File Type: pdf | Size: 325 KB

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

File Type: pdf | Size: 392 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

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

发布日期: 2014-01-30

File Type: pdf | Size: 204 KB

P00 Module C Business Assurance pre-workshop materials LN 090712

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发布日期: 2012-09-25

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

发布日期: 2008-07-04

ComparisonTable2007

发布日期: 2008-07-04

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: 355 KB

cl7s

INTERNAL 1 HKAB’s Comment on the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question ...

QP ETS (FE)_for upload

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File Type: pdf | Size: 253 KB

ed_diap

IFRS Standards Exposure Draft ED/2019/6 August 2019 Comments to be received by 29 November 2019 Disclosure of Accounting Policies Proposed amendments to IAS 1 and IFRS Practice Statement 2Exposure Dra ...

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

rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

File Type: pdf | Size: 241 KB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

File Type: pdf | Size: 7 MB

hkfrs1revised

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...

HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

update152

i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

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update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

File Type: pdf | Size: 2 MB

i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

File Type: pdf | Size: 582 KB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

发布日期: 2008-01-21

File Type: pdf | Size: 356 KB

ed_pn8101ct

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

File Type: pdf | Size: 700 KB

Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

MPS_B_PartI

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: 2018-04-19

MPS_B_PartI

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发布日期: 2018-04-19