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911r10_InfoSheet_2019_EN_Dec_19

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...

File Type: pdf | Size: 134 KB

911r7_InfoSheet_Jul_2021_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

File Type: pdf | Size: 135 KB

911r10_InfoSheet_Oct_2021_EN_V2

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911r12_InfoSheet_Dec_2021_EN

File Type: pdf | Size: 135 KB

911r11_InfoSheet_Nov_2021_EN

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911r12_InfoSheet_9_Dec_2021_EN_211209

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911r12_InfoSheet_14 Dec_2021_EN_211214

File Type: pdf | Size: 134 KB

911r1_InfoSheet_Jan_2022_EN

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1548P_DC order_16Sep2020

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...

File Type: pdf | Size: 225 KB

911r10_InfoSheet_Oct_2022_ENa

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911r10_InfoSheet_Oct_2022_EN_updated

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911r8_InfoSheet_Aug_2022_EN

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911r9_InfoSheet_Sep_2022_EN

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911r12_InfoSheet_Dec_2022_EN

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911r11_InfoSheet_Nov_2022_EN

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911r1_InfoSheet_Jan_2023_EN

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911r2_InfoSheet_Feb 2023_EN

File Type: pdf | Size: 143 KB

911r5_InfoSheet_May 2023_EN

File Type: pdf | Size: 156 KB

911r4_InfoSheet_Apr_2023_EN

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911r4_InfoSheet_EN_230411

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20230221276

1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...

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911r12_InfoSheet_Dec 23r_EN

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911r12_InfoSheet_Dec 23_EN

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Important notice for candidates for Council election

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File Type: pdf | Size: 290 KB

Important notice for candidates for Council election

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911r9_InfoSheet_Sep 23_EN

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911r10_InfoSheet_Oct 23_EN

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911r12_InfoSheet_EN_231231

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911r12_InfoSheet_EN_231220

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911r1_InfoSheet_Jan 24_EN

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911r2_InfoSheet_Feb 24_EN

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20231212281

1 Minutes of the 281st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM Ho ...

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911r3_InfoSheet_Mar 24_EN

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911r11_InfoSheet_Nov 23_EN

File Type: pdf | Size: 156 KB

911r4_InfoSheet_Apr 23_EN

File Type: pdf | Size: 144 KB

911r3_InfoSheet_Mar_2023_EN

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911r8_InfoSheet_Aug 23_EN

File Type: pdf | Size: 156 KB

911r7_InfoSheet_Jul_2023_EN

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911r6_InfoSheet_Jun_2023_EN

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Important notice for candidates for Council election-x

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File Type: pdf | Size: 286 KB

update259

i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...

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update259

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Quality Assurance Report 2019

QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...

File Type: pdf | Size: 3 MB

hkas18

Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...

发布日期: 2019-03-25

File Type: pdf | Size: 288 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2016-10-18

File Type: pdf | Size: 363 KB

20121126_ModuleB_Essay

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发布日期: 2012-12-14

File Type: pdf | Size: 2 MB

ssap17

SSAP 17 (April 2001) 1 SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold ...

发布日期: 2004-05-28

File Type: pdf | Size: 230 KB

RenFathers Day Buffet 2024 June

FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOUNT FATHER’S DAY BUFFET DISCOU ...

File Type: pdf | Size: 527 KB

ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

发布日期: 2019-03-25

File Type: pdf | Size: 258 KB

pr_20151027-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against one certified public accountant (practicing) (HONG KONG, 27 October ...

发布日期: 2015-10-27

File Type: pdf | Size: 238 KB

pr-20150908-en

发布日期: 2015-09-08

File Type: pdf | Size: 233 KB

pr-20150902-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (Hong Kong, 2 September 2015) -The Hong ...

发布日期: 2015-09-02

File Type: pdf | Size: 163 KB

pr-20150901-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ...

发布日期: 2015-09-01

File Type: pdf | Size: 163 KB

pr-0717-leung-en

发布日期: 2015-07-16

File Type: pdf | Size: 242 KB

pr-0320-lau-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 20 March 2015) — A Disc ...

发布日期: 2015-03-19

File Type: pdf | Size: 160 KB

pr-0305-en

发布日期: 2015-03-05

File Type: pdf | Size: 155 KB

pr-020601-en

发布日期: 2015-02-06

File Type: pdf | Size: 155 KB

pr-1224a-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 24 Decembe ...

发布日期: 2014-12-23

File Type: pdf | Size: 158 KB

pr-1110-en

发布日期: 2014-11-10

File Type: pdf | Size: 155 KB

pr-20141007-bdo-en

发布日期: 2014-10-07

File Type: pdf | Size: 157 KB

pr-20140929-ng-en

发布日期: 2014-09-29

File Type: pdf | Size: 158 KB

pr-20140929-whtang-en

发布日期: 2014-09-29

File Type: pdf | Size: 158 KB

pr0815-en

发布日期: 2014-08-25

File Type: pdf | Size: 156 KB

pr-kung-0729-en

发布日期: 2014-07-29

File Type: pdf | Size: 108 KB

pr-yau-0729-en

发布日期: 2014-07-29

File Type: pdf | Size: 108 KB

pr-0527-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 27 May 2014) — The Hong K ...

发布日期: 2014-05-27

File Type: pdf | Size: 108 KB

pr-0411-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 11 Apri ...

发布日期: 2014-04-10

File Type: pdf | Size: 112 KB

pr-1029-en

发布日期: 2013-12-04

File Type: pdf | Size: 110 KB

pr-1122-en

发布日期: 2013-12-04

File Type: pdf | Size: 110 KB

Judges_Report_2013

1 2013最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum MTR Corporation Limited Gold Hong Kong Exchanges and Clearing ...

发布日期: 2013-11-27

File Type: pdf | Size: 779 KB

pr1010-en

发布日期: 2013-11-01

File Type: pdf | Size: 111 KB

pr0625-en

发布日期: 2013-06-25

File Type: pdf | Size: 108 KB

pr0614-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 14 June 2013) — A Disciplinary Committee of the ...

发布日期: 2013-06-14

File Type: pdf | Size: 108 KB

pr-0412-en

1 Dear Assignment /News /Business Section Editor, Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate pract ...

发布日期: 2013-04-12

File Type: pdf | Size: 134 KB

pr20130216-en

发布日期: 2013-03-20

File Type: pdf | Size: 110 KB

pr20121019-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 19 October ...

发布日期: 2012-10-19

File Type: pdf | Size: 115 KB

pr-20120530-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 30 May 2012) — A Disciplinary Committee of the ...

发布日期: 2012-05-30

File Type: pdf | Size: 110 KB

pr-20120201-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs welcomes government's short-term budget measures given uncertain outlook for 2012 Lack of new and long-term initiatives disappoi ...

发布日期: 2012-02-01

File Type: pdf | Size: 119 KB

pr-20120119-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 19 January 2012) — A Disciplinary Committee of ...

发布日期: 2012-01-19

File Type: pdf | Size: 112 KB

pr-20111220-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 20 December 2011) — A Disciplinary Committee of ...

发布日期: 2011-12-20

File Type: pdf | Size: 128 KB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Annex_II

1 Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of th ...

发布日期: 2011-11-02

File Type: pdf | Size: 134 KB

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

发布日期: 2011-03-25

File Type: pdf | Size: 415 KB

lpa

发布日期: 2011-03-25

File Type: pdf | Size: 415 KB

A_Combined Version

发布日期: 2011-03-25

File Type: pdf | Size: 415 KB

A_Combined Version_1

发布日期: 2011-03-25

File Type: pdf | Size: 415 KB

w100821

Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facilitated strategy session answering Facil ...

发布日期: 2010-07-02

File Type: pdf | Size: 176 KB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

发布日期: 2018-02-13

File Type: pdf | Size: 2 MB

newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

发布日期: 2010-07-05

File Type: pdf | Size: 455 KB

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

发布日期: 2015-11-16

File Type: pdf | Size: 890 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Astrophotography Programme A 4-session astrophotography programme will be held in June and July for members who are interested in taking astrophotography using digita ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission ...

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Experiencing Dragon Boat Paddling

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CPA Music Night

CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...

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CPA Music Night

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CPA Music Night

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CPA Music Night

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CPA Music Night

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Module 13_LP

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File Type: pdf | Size: 9 MB

ed-ISA_230_540_560_580_610_720_ED

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...

发布日期: 2007-01-09

File Type: pdf | Size: 1 MB

JudgesReport221124_Final

1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...

File Type: pdf | Size: 11 MB

D-15-1117P_DC order_Edited

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

发布日期: 2017-10-12

File Type: pdf | Size: 745 KB

MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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 ...

发布日期: 2017-04-18

File Type: pdf | Size: 557 KB

Part 2

Accountability and Audit: Internal Controls -Sound and effective controls Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Internal Controls -Sound ...

发布日期: 2014-06-11

File Type: pdf | Size: 277 KB

techwatch40

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-01-16

File Type: pdf | Size: 235 KB

HKMA-SPMTME1_attach

1 HKSA’s comments on the HKMA’s proposed Supervisory Policy Manual (TM-E-1) – Supervision of E-banking 2.4 Regular independent assessments 2.4.3 As long as the assessor meets the above requirements on ...

发布日期: 2003-12-18

File Type: pdf | Size: 148 KB

DTT_30-Oct-02

'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...

发布日期: 2002-10-31

File Type: pdf | Size: 3 MB

C_WK1_Guidance Notes (Dec10)_1

C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 631 KB

C_WK1_Guidance Notes (Dec10)

C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 631 KB

811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

File Type: pdf | Size: 798 KB

MPS_Module_C_Part_I_Jun2017

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File Type: pdf | Size: 551 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

2021_Champion

1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...

File Type: pdf | Size: 1 MB

form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

File Type: doc | Size: 294 KB

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

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Best written report 2022

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Module A 6th Edition Flash Card

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发布日期: 2017-08-29

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Module B student notes ws 1 (June 2012)_v

Module B student notes ws 1 (June 2012)_v Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 934 KB

Module B student notes ws 1 (June 2012)_v2

Module B student notes ws 1 (June 2012)_v2 Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introductio ...

File Type: pdf | Size: 934 KB

HKICPA HK - Chapter 1 - Capital vs Revenue

Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...

File Type: pdf | Size: 2 MB

MPS_B_PartI

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发布日期: 2017-10-30

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update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

发布日期: 2019-03-25

File Type: pdf | Size: 17 MB

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

File Type: pdf | Size: 1 MB

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III 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: 3 MB

Flashcard_Module B(5th edition)

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File Type: pdf | Size: 3 MB

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

发布日期: 2019-03-25

File Type: pdf | Size: 782 KB

qa-report-2013

Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...

发布日期: 2014-04-16

File Type: pdf | Size: 611 KB

qa-report-2013

发布日期: 2014-04-16

File Type: pdf | Size: 611 KB

tb19

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

发布日期: 2009-10-29

File Type: pdf | Size: 452 KB

Module C (Dec 12) Workshop 1

Module C (Dec 12) Workshop 1 Student Notes Module C (December 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate govern ...

File Type: pdf | Size: 1 MB

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

File Type: pdf | Size: 823 KB

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 ...

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 1 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

发布日期: 2014-03-05

File Type: pdf | Size: 20 MB

2 techsource

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发布日期: 2019-02-25

File Type: pdf | Size: 670 KB

logsub

Page 1 of 6 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 25 January 2019 Status as at 25 January 2019 1 20/3/18 Paper 0 ...

发布日期: 2018-10-22

File Type: pdf | Size: 241 KB

Booklet

Impact of FinTech and Artificial Intelligence to the Accountancy Profession IT Conference 2018 20 October 2018The Ritz-Carlton, Hong KongPROGRAMME IT Conference 2018 Date: Saturday, 20 October 2018 Ve ...

发布日期: 2018-10-18

File Type: pdf | Size: 2 MB

HKICPA_Booklet_ITCONF2018_FINAL

发布日期: 2018-10-18

File Type: pdf | Size: 2 MB

EGM_Information_Paper

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发布日期: 2018-02-07

File Type: pdf | Size: 109 KB

D-14-0987_6Dec2016

I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...

发布日期: 2016-12-23

File Type: pdf | Size: 200 KB

PAIB160903

2016 PAIB Conference Technology – Friend or Foe? About the conference Some said accounting jobs could become obsolete in the next decades. Is technology poised to replace accountants? The phenomenon o ...

发布日期: 2016-07-18

File Type: pdf | Size: 469 KB

PAIB160903

发布日期: 2016-07-18

File Type: pdf | Size: 469 KB

CFIG160718

Developing Hong Kong to become a regional hub of corporate treasury centres About the topic Several cities in Asia have offered themselves as candidates for a regional hub of corporate treasury centre ...

发布日期: 2016-07-06

File Type: pdf | Size: 209 KB

CFIG160718

发布日期: 2016-07-06

File Type: pdf | Size: 209 KB

43rd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...

发布日期: 2016-01-28

File Type: pdf | Size: 212 KB

20150415_SharingForum_MB

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发布日期: 2015-04-23

File Type: pdf | Size: 947 KB

Module D _Dec 13_Question_1

Module D (December 2013 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 argumentation and appropri ...

发布日期: 2013-12-31

File Type: pdf | Size: 154 KB

Module D _Dec 13_Question

发布日期: 2013-12-31

File Type: pdf | Size: 154 KB

BOC_sept

(a) assessing the merits and suitability of the data subjects as actual or potential applicants for banking /financial services and facilities and/or processing their applications; (b) enabling the Co ...

发布日期: 2012-07-12

File Type: pdf | Size: 4 MB

22

Notes of meeting on tax policy Financial Services and the Treasury Bureau (Treasury Branch) and Hong Kong Institute of CPAs 2011 TaxB April 20121 Notes of meeting between the Financial Services and t ...

发布日期: 2012-04-27

File Type: pdf | Size: 70 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

pr-20101029e

1 A Plus media alert Dear editors and reporters: New Jockey Club chairman T. Brian Stevenson says one of his biggest tasks is to persuade the government to lower the tax rates to keep the club competi ...

发布日期: 2010-10-27

File Type: pdf | Size: 113 KB

revised-qp-syl

Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is ...

发布日期: 2010-06-29

File Type: pdf | Size: 228 KB

practice_review_procedures_manual

1 Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be done on-line and hard copy submission would not be accepted. ...

发布日期: 2010-03-17

File Type: pdf | Size: 1 MB

pe-technical-bulletin

HKFRS Technical Bulletin HKFRS for Private Entities The countdown commences…HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP HKFRS for Private Ent ...

发布日期: 2010-03-17

File Type: pdf | Size: 462 KB

article

December 2009 bringing unique focus to industry and business issues 1 Asia Aluminum vs FerroChina – A Tale of 2 PRC Restructurings Stakeholder recoveries Whilst the groups were similar in size, nature ...

发布日期: 2009-12-08

File Type: pdf | Size: 1 MB

beta-IA

Form IA-1 (Revised in September 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN IN ...

发布日期: 2008-09-24

File Type: pdf | Size: 102 KB

IA

Form -1 (Revised in September 2008) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTE ...

发布日期: 2008-09-24

File Type: pdf | Size: 102 KB

techwatch69

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

发布日期: 2008-07-02

File Type: pdf | Size: 234 KB

techwatch57

发布日期: 2007-07-05

File Type: pdf | Size: 316 KB

bIA

Form IA-1 (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTERNA ...

发布日期: 2006-06-09

File Type: pdf | Size: 102 KB

submissionsmtg

Our Ref.: C/FRSC By e-mail and by post 28 April 2006 Mr. Alan Teixeira Senior Project Manager International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Teix ...

发布日期: 2006-05-03

File Type: pdf | Size: 100 KB

notes_for_auditors_Nov05old

Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...

发布日期: 2005-11-02

File Type: pdf | Size: 65 KB

notes_for_auditors_Nov05

发布日期: 2005-11-02

File Type: pdf | Size: 65 KB

04_no_ad

Liability Reform 14 THE HONG KONG ACCOUNTANT MAY 2005 Liability reform is the top priority for Hong Kong Institute of CPAs Three-pronged approach to reform Mr Chan continues, ‘All the hard work has be ...

发布日期: 2005-05-27

File Type: pdf | Size: 171 KB

IR_Seeking_Recognition

INFORMATION FOR PROFESSIONAL BODIES SEEKING RECOGNITION --------------------------------------------------------------------------------------------------------------Hong Kong Institute of Certified P ...

发布日期: 2004-09-17

File Type: pdf | Size: 80 KB

information-seeking-recognition

发布日期: 2004-09-17

File Type: pdf | Size: 80 KB

1a

Form IA-1 (September 2004) Page 1 P:\MEM\Int'l Affiliates\Form\HKICPA\IA Sep-04.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap ...

发布日期: 2004-09-02

File Type: pdf | Size: 87 KB

aptitude_test_notes

HKSA Aptitude Test (February 2004) -1 -HONG KONG SOCIETY OF ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Registration and Entry Form PURPOSE 1. Under secti ...

发布日期: 2004-03-05

File Type: pdf | Size: 158 KB

national_security_note

-1 -National Security (Legislative Provisions) Bill 2003 Article 23 of the Basic Law (BL 23) states: The Hong Kong Special Administrative Region shall enact laws on its own to prohibit any act of trea ...

发布日期: 2003-04-30

File Type: pdf | Size: 56 KB

280303b

BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M14860 10 October 2002 The Hon. Audrey Eu Yuet-mee, Chairman, Bills Committee on Companies (Amendment) Bill 2002, Legislative Council Secretariat Legis ...

发布日期: 2003-04-23

File Type: pdf | Size: 47 KB

280303b

发布日期: 2003-04-23

File Type: pdf | Size: 47 KB

ssap31qarm

48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...

发布日期: 2002-04-11

File Type: pdf | Size: 29 KB

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