src151124

Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...

Financial Ratio Analysis and Budget Preparation 2020 Level 2

Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

class-action

1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度）. 2. Opt-out as default procedure （選擇退出為預設模式）. 3. Keep  ...

AnnieAY

自強不息－我的第一次（馬拉松2009） 歐陽幸懿自幼體弱多病的我，在2003 年參加了香港會計師公會的龍舟隊，便開始喜愛做運動。回想起初，逢星期日上午練習後，便有五至六天的肌肉酸痛，但抱著「做運動，身體好」的心態及在一班好友的鼓勵下，便一直維持至今。記得2005 年參加樂施會毅行者，路程是由北潭涌到屯門的一百公里麥理浩徑，我以34 小時54 分鐘完成全程，已覺得是一大突破。隨後這幾年間，我曾學習划 ...

Important notice for candidates for Council election

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Shangri-La 2023 Sep ISL

港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...

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HKICPA to host Chief Executive election forum

(Hong Kong, 28 February 2017) The Hong Kong Institute of Certified Public Accountants is going to hold a forum on 10 March 2017 (Friday) at 6 p.m. at the Institute, 27/F Wu Chung House, 213 Queen' ...

wef 01

Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized employers and supervisors in January 2 ...

Blackout dates2016

201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...

40th-VideoContest

Hong Kong Institute of CPAs Four minutes stories for 40th anniversary video story contest The Institute’s 40 years of long and distinguished history is marked by a huge collection of stories. Some of ...

SMP120524

Background The Hong Kong Mortgage Corporation Limited ("HKMC") launched the SME Financing Guarantee Scheme ("Scheme") (中小企融資擔保計劃) in January 2011. The Scheme aims to help small and ...

newbooks-may

1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...

dance-sing-fun-night

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

dig-091218

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

HKSA700_Auditor_Report_CHI

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

DTT_Final

Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Deloitte Touche Tohmatsu: Authorised Employer Deloitte Touche Tohmatsu, one of the Big Four firms, is also one of the ...

Supp_Submission_DTA_020905

1 2 September 2005 By email and by fax (2511 7414) (ada_sm_leung_lam@ird.gov.hk) Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36608 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road W ...

submissionsIFRIC_D16D17

Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...

Sanctions-Submission

3 June 2005 By fax (2295 3180) and by post Our Ref.: C/CFC, M35194 Ms. Kelly Wick Assistant Vice President Listing Division Hong Kong Exchanges and Clearing Limited 11/F., One International Finance Ce ...

Ltr B_A_B 2004 criteria _sign__030305

-1 -BY FAX AND BY POST (2865 6778) Your Ref.: C3/17(04) 3 March 2005 Our Ref.: C/IPC, M33457 Mr. Alan Lo, Financial Services Branch, The Financial Services and the Treasury Bureau, 18th Floor, Admiral ...

050304.seminar flyer

交流晚宴暨研討會歡迎公會會員參加(內地業務關注組會員優先) 題目： 內地黨、政、軍、法的架構及組織介紹主講嘉賓： 廣東省社會科學院研究員葉和東先生主席： 內地業務關注組委員黃華燊先生研討會內容： 自中國加入世界貿易組織及「內地與香港關於建立更緊密經貿關係的安排」簽署以來，公會會員於內地工作、投資或營商的機會日益增多， 但由於對內地的黨、政、軍、法組織（如政治局、人大、政協、軍委、國務院部委、人民法 ...

IFRIC_D9

-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 24 September 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH ...

audit_report

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

audit_report

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

160604e

-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...

280504

-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...

statutory_derivative

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27470 14 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

wef 01012016 (123_2016 Edition)_merged

wef 01012016 (123_2016 Edition)_merged Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized ...

PR_20220706_TC

1 香港會計師公會與一名會計師就監管程序達成協議（香港，二零二二年七月八日）香港會計師公會與會計師閻正爲先生（會員編號：F06045） 就被指控違反專業準則而進行的監管程序，達成協議。相關投訴涉及閻先生作為一家私人公司的共同及各別清盤人之一，因該公司清盤期間之行為而於二零一七年被原訟法庭免職。閻先生就免職命令提出上訴，但上訴法庭維持原訟法庭決定並駁回其上訴。原訟法庭判決令閻先生及會計師專業聲譽受損 ...

taxlink16_181030

Issue 16 (October 2018) Events Click for upcoming events on current tax issues Publications 1. From Inland Revenue Department Advance Ruling Cases No. 64 and 65 on court-free amalgamation The applic ...

PR_20210318_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二一年三月十八日）香港會計師公會轄下一紀律委員會，於二零二一年二月五日就會計師鍾智亨先生（會員編號：A32902）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他予以譴責。鍾先生自二零一九年八月起不再持有執業證書，紀律委員會亦命令由二零二一年三月十七日起12個月內不向他另發執業證書。此外，紀律委員會命令鍾先生須繳付公會費用107,4 ...

PR_20191224_TC

1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一九年十二月二十四日）香港會計師公會轄下一紀律委員會，於二零一九年十一月十四日就執業會計師陳國棟先生（會員編號：A11272）及陳國棟會計師事務所（事務所編號：2146）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。此外，紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程 ...

PR_20220907_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年九月七日）香港會計師公會轄下一紀律委員會，於二零二二年七月二十六日就執業會計師黃業銘先生（會員編號：A37059）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對他予以譴責。紀律委員會同時命令由二零二二年九月六日起吊銷黃先生的執業證書，並在四個月內不向其另發執業證書。此外，紀律委員會命令黃先生須繳付罰款 ...

Nina Hotel TWW - Stay Dine Cafe Circles - CPA

Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

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