搜寻结果

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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 ...

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Tel_230999

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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Alert_Oct 2020

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ( ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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

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 ...

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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 ...

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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 ...

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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

ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

ed_issa5

ed_issa5

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

Module A (5th edition)_Part 2

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File Type: pdf | Size: 9 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

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 ...

发布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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发布日期: 2019-01-10

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20151008_FE_upload

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发布日期: 2015-10-20

File Type: pdf | Size: 6 MB

20141028_MPS_B_S2

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发布日期: 2014-10-28

24jan2014m-a

发布日期: 2013-12-30

File Type: pdf | Size: 111 KB

ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

发布日期: 2013-06-20

File Type: pdf | Size: 174 KB

pr-20121003-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...

发布日期: 2012-10-03

File Type: pdf | Size: 84 KB

proposal2010-11

2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...

发布日期: 2010-01-18

File Type: pdf | Size: 273 KB

proposal2010-11

发布日期: 2010-01-18

File Type: pdf | Size: 273 KB

ED-IASs39fv240404

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...

发布日期: 2004-04-21

File Type: pdf | Size: 800 KB

glossary

General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...

发布日期: 2003-05-23

File Type: pdf | Size: 93 KB

CAB_240300

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...

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CAB_240300

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ETS_Module D_final

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File Type: pdf | Size: 947 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

update045

Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...

File Type: pdf | Size: 431 KB

budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

发布日期: 2015-01-09

File Type: pdf | Size: 195 KB

budget_proposals_2015-16_final_9.1.2015

发布日期: 2015-01-09

File Type: pdf | Size: 195 KB

06

Draft comments on DP-Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Question 1—Need for an accounting approach for dynamic risk management Do you think that ...

发布日期: 2014-09-12

File Type: pdf | Size: 124 KB

Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

发布日期: 2014-04-25