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Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)
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Mod C-ACC-STD_Dec 2014 (Final)_pdf
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Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf
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Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
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Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
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Mod C_ACC_STD_Dec19_ Jun20_final
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6sme23c
From: The Society of Chinese Accountants & Auditors To: P.T. Comment Letter Cc: "Chan Lok Hei, Xavier" Subject: (Reply form) SCAA: Comment on the exposure draft third edition of the IFRS ...
update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
update202
i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...
update 284
Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
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 ...
Update 272
1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...
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 ...
SCPD18100201_Handout
Introduction and Experience Sharing on HKEx ESG Reporting Presented by: Mr. Edward Lau and Mr. Kingsley Cheng Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 2 October 20 ...
paper04
Page 1 of 2 Identifying IFRS 17 implementation challenges in Hong Kong and other jurisdictions Objective: This memo outlines the discussions that HKICPA staff had to date with: a) a representative of ...
_1
原載於: 2014-07-04 【信報財經新聞】專家視角-年青有計人善被人欺馬善被人騎︱By 鄭中正中小型會計師行大聯盟(簡稱「中會聯」)在上個月成立,十家會計師行作為發起人,主力是為所有中小型會計師行發聲及爭取合理對待。香港會計師樓的行業生態,除了街知巷聞、員工登報不想被代表的四大會計師行之外,其他皆被行內稱為中小型會計師行。中小型會計師行遭扼殺今年是會計行業生死存亡的一年,從未試過有如此猛烈的 ...
Raymond_Cheng_2
原載於: 2014-07-04 【信報財經新聞】專家視角-年青有計人善被人欺馬善被人騎︱By 鄭中正中小型會計師行大聯盟(簡稱「中會聯」)在上個月成立,十家會計師行作為發起人,主力是為所有中小型會計師行發聲及爭取合理對待。香港會計師樓的行業生態,除了街知巷聞、員工登報不想被代表的四大會計師行之外,其他皆被行內稱為中小型會計師行。中小型會計師行遭扼殺今年是會計行業生死存亡的一年,從未試過有如此猛烈的 ...
Validated CPA Firms Hong Kong 12 April 2014
Firm NameOffice NameCityAIP PARTNERS CPA LTDHong Kong, Hong Kong SARHKAlbert Wong & Co., CPAHong Kong SARSheung WanAlfred Ho & Co.Kowloon, Hong Kong SARKowloonAllan Ip & Co.Hong Kong, Hong ...
0618-1
Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(0A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
klfung-order
1 Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...
acc-0110
accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...
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 ...
update242
i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...
212247 HKICPAChi ESSfinal
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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 ...
HKICPA Chi Annual Report 2023
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HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
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 ...
tb15
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
update266
i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...
update112
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3_341
Statement 3.341 (May 88) 1 STATEMENT 3.341 AUDITING GUIDELINE ACCOUNTANTS' REPORT ON PROFIT FORECASTS (Issued May 1988; revised September 2004 (name change) and April 2014) Introduction 1. This gu ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
registration-form
Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
registration-form_141028
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
registration-form_201503
Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...
Circular_Double_Taxation_prevention
国家税务总局关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知国税函〔2007〕403 号成文日期:2007-04-04 各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 2006 年8 月21 日内地与香港特别行政区正式签署了《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》(以下简称《安排》)。《安排》于2007 年1 月1 ...