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sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

发布日期: 2005-06-30

File Type: pdf | Size: 25 KB

sas480

SAS 480 (August 01) 1 STATEMENT OF AUDITING STANDARDS 480 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective for audits of financial statements for periods beginning befo ...

发布日期: 2005-06-30

File Type: pdf | Size: 25 KB

0409

Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...

发布日期: 2005-02-07

File Type: pdf | Size: 131 KB

FRSCMS-Nov

发布日期: 2005-02-07

File Type: pdf | Size: 131 KB

K_H_Lau_31-Oct-02

ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...

发布日期: 2002-11-01

File Type: pdf | Size: 680 KB

ssap34q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...

File Type: pdf | Size: 20 KB

Golf Day @ CWBGCC_130223

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & Country Club (CWBGC ...

File Type: pdf | Size: 227 KB

Application Form - HK (Published)

Application Form - HK (Published) 1 HKICPA's Specialist Programmes in Taxation Advanced Hong Kong Tax Course This Advanced Hong Kong Tax Course is a compulsory component of the Professional Diplom ...

File Type: pdf | Size: 101 KB

386_oct

1 Minutes of the 386th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 October 2020 at 8:30 a.m. Board Room of the Hong Kong Ins ...

File Type: pdf | Size: 80 KB

623rd_210720

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File Type: pdf | Size: 389 KB

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

641st_221206

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File Type: pdf | Size: 202 KB

Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited

Decision on Sanctions and Costs1196C 1235C 3 Sep 2020 edited IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17 ...

File Type: pdf | Size: 269 KB

saptor

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Sustainability Advisory Panel Terms of Reference Establishment of a Sustainability Advisory Panel 1. In light of the progress in su ...

File Type: pdf | Size: 167 KB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

Important Note to Candidates - Professional Module Examinations (December 2024 Session - Hong Kong Location)

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发布日期: 2024-12-03

Scholarships and Awards

Awards for outstanding achievement in the qualification programme Associate level modules - A cash cheque of HK3,000 and a certificate of merit are awarded to the candidate who achieves the highest ex ...

发布日期: 2024-06-28

Important Note to Candidates - Professional Module Examinations (June 2024 Session - Hong Kong Location)

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发布日期: 2024-06-06

2023

Date Topic Nature of Activity 13 December 2023 Joint professional Christmas party Leisure event 8 December 2023 A Day with Food Angel Leisure event Available period: 8 January 2024 - 15 January 2025 F ...

发布日期: 2021-12-23

Important Dates for Final Examination (June 2021 session)

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发布日期: 2021-03-30

Important Dates for New QP Associate Module Examination (December 2020 session)

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发布日期: 2020-10-06

Arrangement on your current QP module(s) enrolment in the December 2020 Session

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发布日期: 2020-09-15

update009

Update No. 9 (Issued December 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages with revised contents pages Revised contents pages HON ...

发布日期: 2019-03-25

File Type: pdf | Size: 187 KB

CPA_Marathon_Competition_results

Women Chip Time Family name Given name Champion 0:49:07 AU Hoi Yan, Adrian 1st runner up 0:49:47 CHENG Wai Sum 2nd runner up 1:00:17 TANG Pui Fun, Celia Chip Time Family name Given name Champion 1:38: ...

发布日期: 2018-03-02

File Type: pdf | Size: 14 KB

CPA_Marathon_Competition_results

发布日期: 2018-03-02

File Type: pdf | Size: 14 KB

2018 Council Co-option and Committee Appointment

Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...

发布日期: 2017-11-01

File Type: pdf | Size: 17 KB

2018 Council Co-option and Committee Appointment

Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...

发布日期: 2017-11-01

File Type: pdf | Size: 17 KB

CPA for Website

Women Chip Time Family name Given name Champion 00:48:33 LAI Mei Yui 1st runner up 00:49:20 CHENG Wai Sum 2nd runner up 00:51:17 LUI Wing Yee Chip Time Family name Given name Champion 01:52:10 LEUNG S ...

发布日期: 2017-03-23

File Type: pdf | Size: 10 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

发布日期: 2016-12-21

File Type: pdf | Size: 119 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

发布日期: 2016-12-21

File Type: pdf | Size: 119 KB

alert24

1 Issue 24 (December 2016) Dear members, Are you ready for the next wave of change in accounting standards? The following new major accounting standards will become effective soon. Standard Annual rep ...

发布日期: 2016-12-12

File Type: pdf | Size: 54 KB

Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

发布日期: 2016-09-20

File Type: pdf | Size: 133 KB

Flyer_Dec16_MPS v

发布日期: 2016-09-20

File Type: pdf | Size: 133 KB

Regal Special Dining Offer

Alto 88 – Italian cuisine 500 net per person Special 4 Courses set Dinner Menu *Valid Date: 30 Dec 2016 (Blackout Festive Seasons) Café Rivoli 400 net per person Dinner Buffet *Valid Date: 30 Dec ...

发布日期: 2016-08-31

File Type: pdf | Size: 622 KB

Winner list

Winners List Marathon* Champion HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS -HKICPA FM TEAM 1 UN HOU CHIO CHAN PUI LUNG DICKSON 6:25:09 1st Runner Up HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...

发布日期: 2016-04-28

File Type: pdf | Size: 49 KB

StephenLaw

PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Stephen Law Finance Director MTR Corporation Limited Stephen Law is the Finance Director of MTR Corporation Ltd (HK: 0 ...

发布日期: 2015-09-29

File Type: pdf | Size: 122 KB

Replyslip_newspaper_supplement_2015

Event Code: ND150924-NS The 66th National Day Celebration – Newspaper supplements for accounting profession 香港會計界慶祝六十六周年國慶特稿Reply Form (Please return by 10 September 2015) To: Finance & Operations ...

发布日期: 2015-08-14

File Type: pdf | Size: 237 KB

bookingform

National Day Celebration Dinner on 24 September 2015 Reply Form (Please return by 21 August 2015) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

发布日期: 2015-07-23

File Type: pdf | Size: 107 KB

Brief-HKCPS-Internship2015

Dear members and member practices, Yuen Long District secondary school student internship programme 2015 The Hong Kong Coalition of Professional Services, of which the Institute is a member body, orga ...

发布日期: 2015-05-29

File Type: pdf | Size: 34 KB

e-resources_apr15

New e-Resources (April 2015) New EBooks Title : Internal and external aspects of corporate governance Author: Ahmed Naciri Publisher: Routledge Year: 2009 Call No.: HD2741 .N33 2010eb eISBN: 978020386 ...

发布日期: 2015-04-17

File Type: pdf | Size: 245 KB

CPA Marathon Competition 2015_Results_merged

Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...

发布日期: 2015-03-25

File Type: pdf | Size: 15 KB

Flyer_Pleasure Vessel Operator Grade 2_Final

Boat License Course -Pleasure Vessel Operator Grade 2 The Sailing Interest Group would like to introduce a pleasure vessel operator course (Grade 2) for members who intend to get a boating license for ...

发布日期: 2015-03-04

File Type: pdf | Size: 85 KB

sf-tiea-fstb-1203

By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...

发布日期: 2015-02-03

File Type: pdf | Size: 232 KB

Workshop Topics Module A Workshop 1 _Dec 2014_

Workshop Topics Module A (December 2014) Workshop 1 1 Property related standards Case study 1 Main topics discussed • Recognition criteria for properties -Property, plant and equipment -Investment Pro ...

发布日期: 2014-11-03

File Type: pdf | Size: 54 KB

tfaq_s408

1 Technical FAQ on the New Companies Ordinance Section 408 This Technical FAQ, which is based on the facts and assumptions supplied, is intended for general guidance only and is subject to the HKICPA ...

发布日期: 2014-10-08

File Type: pdf | Size: 27 KB

i2c

24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...

发布日期: 2013-06-21

File Type: pdf | Size: 66 KB

i2c_ic

发布日期: 2013-06-21

File Type: pdf | Size: 66 KB

cf2012

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

发布日期: 2012-09-21

File Type: pdf | Size: 792 KB

i2cimprov5

8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...

发布日期: 2012-05-07

File Type: pdf | Size: 94 KB

A2b

24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...

发布日期: 2012-03-29

File Type: pdf | Size: 135 KB

0111-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong ...

发布日期: 2011-07-28

File Type: pdf | Size: 47 KB

0204-1

Proceedings No: D-O1-0397C IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34( 1) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGI ...

发布日期: 2011-07-28

File Type: pdf | Size: 52 KB

pubforsale_coursenotes-nov

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 15 Jun 11 El ...

发布日期: 2011-07-11

File Type: pdf | Size: 29 KB

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

发布日期: 2011-01-02

2011

发布日期: 2011-01-02

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

发布日期: 2010-09-30

File Type: pdf | Size: 129 KB

mpsf-1210

发布日期: 2010-09-30

File Type: pdf | Size: 129 KB

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

发布日期: 2010-09-29

File Type: pdf | Size: 18 KB

Inside Business

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发布日期: 2010-07-20

505

Mr Ms w X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Remarks: (a) (b) (c) (d) (e) I understand and accept the above terms. Signature of HKICPA Member Put a cross (“X”) next to the ...

发布日期: 2010-03-31

File Type: pdf | Size: 21 KB

303-404

HKICPA Member (HKICPA # ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Tai Wai Tokuawan ...

发布日期: 2010-03-31

File Type: pdf | Size: 15 KB

qp-mod-b-n-d-v4

Disclaimer: 1. All topics covered in the MPS are published in the QP Candidate Learning Pack. 2. Speakers who deliver the seminars are not involved in the QP examination setting process. 3. The MPS is ...

发布日期: 2010-03-18

File Type: pdf | Size: 122 KB

GAAP_IFRS

Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...

发布日期: 2010-03-16

File Type: pdf | Size: 133 KB

billy-order

1 Proceedings No: D-01-0397C IN THE MATTER OF a complaint against Mr. Chan Wing Nang, Billy, a professional accountant, made under section 34(1) of the Professional Accountants Ordinance (Cap.50) BETW ...

发布日期: 2010-03-08

File Type: pdf | Size: 9 KB

ay-order

IN THE MATTER OF a complaint against AU YANG SUNG FAT, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 _________ BETWEEN The Registrar of the ...

发布日期: 2010-02-25

File Type: pdf | Size: 7 KB

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

发布日期: 2010-02-01

2010

发布日期: 2010-02-01

S090824S

Co-operation with Law Enforcement Agencies after Filing Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Forc ...

发布日期: 2009-07-20

File Type: pdf | Size: 70 KB

W090824S

A Negotiation Mindset for Accountants and Auditors Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management development professional with expertise in course and content deve ...

发布日期: 2009-06-11

File Type: pdf | Size: 255 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

发布日期: 2009-03-20

File Type: pdf | Size: 99 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

发布日期: 2009-03-20

File Type: pdf | Size: 99 KB

040527

PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar Topic: An update on the banking regulations in China Speaker: Mr. Simon Black, Managing Partner, Allen &am ...

发布日期: 2009-03-20

File Type: pdf | Size: 19 KB

040527

发布日期: 2009-03-20

File Type: pdf | Size: 19 KB

030226

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Schemes of Arrangement for Insolvent Listed Companies Speaker : Mr. Scott B ...

发布日期: 2009-03-19

File Type: pdf | Size: 16 KB

030226

发布日期: 2009-03-19

File Type: pdf | Size: 16 KB

W090124

Continuing Professional Development (CPD) Programme Dealing with Difficult People: 24 Jan 2009 (Sat ) 10 Lessons for Bringing out the Best in Everyone (re-run) (Programme Code: ) Speaker : Dr. Philip ...

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

W090124

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

FSIG070724

e Financial Services Interest Group (FSIG) Lunch Seminar Basel II: Where are we now and what next? Speaker Dr. Michael Taylor , Head of Division B in the Banking Policy Department, Hong Kong Monetary ...

发布日期: 2008-03-11

File Type: pdf | Size: 171 KB

FSIG070724

发布日期: 2008-03-11

File Type: pdf | Size: 171 KB

I2C_IASB_ED_IFRS2_IFRIC11

24 December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED PAYMENT AND IFRIC ...

发布日期: 2007-12-24

File Type: pdf | Size: 59 KB

I2C-IFRS2nIFRIC11

发布日期: 2007-12-24

File Type: pdf | Size: 59 KB

flyer_workshop_on_PRC_Oct06_form

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Mainland & International Relations Department Hong Kong Institute of Certified Public Accountants Fax No.: 2865 6776 /2865 6603 Enquiries: 2 ...

发布日期: 2006-09-20

File Type: pdf | Size: 31 KB

I2C_IASed

24 March 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 1 PRESENTATION OF ...

发布日期: 2006-03-30

File Type: pdf | Size: 64 KB

I2C-IAS1-FS

发布日期: 2006-03-30

File Type: pdf | Size: 64 KB

activities

DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...

发布日期: 2005-03-05

File Type: pdf | Size: 223 KB

D11_I2C

24 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D11 CHANGES IN CONTRIBUTIONS TO EMPLOYEE SHARE PURCHAS ...

发布日期: 2004-12-23

File Type: pdf | Size: 121 KB

I2C-D11

发布日期: 2004-12-23

File Type: pdf | Size: 121 KB

CPA Marathon Competition & SRC Cup_2016

CPA Marathon Competition & SRC Cup_2016 Women Chip Time Family name Given name Champion 00:51:18 CHENG WAI SUM 1st runner up 00:52:05 LUI WING YEE 2nd runner up 01:00:27 POON SUK YING Chip Time Fa ...

File Type: pdf | Size: 19 KB

sub_cov

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...

File Type: pdf | Size: 287 KB

rd0408

24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...

File Type: pdf | Size: 260 KB

i2c_tad4

24 March 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...

File Type: pdf | Size: 166 KB

i2c_tad4

File Type: pdf | Size: 166 KB

i2c_tadias97

24 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received ...

File Type: pdf | Size: 181 KB

Mod 6-ACC-STD_Dec 2020

Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...

File Type: pdf | Size: 266 KB

itc_500

25 October 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propo ...

File Type: pdf | Size: 248 KB

CL2_HKAMsc

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

File Type: pdf | Size: 217 KB

cl1570x

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...

File Type: pdf | Size: 234 KB

14 July 2023

892 Disciplinary proceedings in progress as at 14 July 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

File Type: pdf | Size: 334 KB

13 June 2023

892 Disciplinary proceedings in progress as at 13 June 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

File Type: pdf | Size: 108 KB

Analyst Programmer IT 12 months 24 Sep 2020

Analyst Programmer IT 12 months 24 Sep 2020 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 bod ...

File Type: pdf | Size: 441 KB

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

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

发布日期: 2019-01-25

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

发布日期: 2019-01-25

CL1_sme3

File Type: pdf | Size: 212 KB

CL34_CPAA

24 October 2024 Standard Setting Department Hong Kong Institute of Certified Public accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Dear Cecilia Kwei Exposure Draft: HK ...

File Type: pdf | Size: 141 KB

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

发布日期: 2014-06-16

File Type: pdf | Size: 2 MB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

发布日期: 2019-03-25

File Type: pdf | Size: 286 KB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

发布日期: 2004-10-29

File Type: pdf | Size: 616 KB

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

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Easy Store offer till March 2024

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Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

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Easy Store offer till June 2024

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Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

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Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

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Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

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Easy Store offer till Sep 2024

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HKBN Handbill 202401231 ENG

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update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

发布日期: 2019-03-25

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Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

发布日期: 2019-03-25

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第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計，方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...

发布日期: 2017-04-21

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MPS_Module_B_Part_I_Jun2017

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发布日期: 2013-12-11

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techwatch114

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 Financ ...

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发布日期: 2006-02-21

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33rd_AGM_Booklet

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

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DTT_30-Oct-02

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发布日期: 2002-10-31

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