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ED-ed10-IE
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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acc_ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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本文探討《專業會計師道德守則》如何提升商界專業會計師的專業行為與誠信的重要性。 《專業會計師道德守則》(下稱「守則」)(Code of Ethics for Professional Accountants)適用於所有香港會計師公會會員。該守則的A章是根據國際會計師職業道德準則理事會(International Ethics Standards Board for Accountants)的《國際 ...
![notes_for_auditors_Nov05old](/images/search_icon_pdf.gif)
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 ...
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notes_for_auditors_Nov05
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 ...
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1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
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Exam Technique Seminar_Module A
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Case1
HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 1 ABC LIMITED AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2004 [Extracts only] L:\Tiffany\SMPC\Ad Hoc\050806&0903_Audit Document ...
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case-eng
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Module C (Dec10)_Answer
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newbooks-dec
1 New Books in Library (Dec 2010) Audit and Assurance Title /Author: Wiley practitioner's guide to GAAS 2011 : covering all SASs, SSAEs, SSARSs, and interpretations /Steven M. Bragg Publisher: Hob ...
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Module A (Jun 15)_Question_v2
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Module A (Jun 15)_Question
Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
![Case2](/images/search_icon_pdf.gif)
Case2
HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 2 AUDIT PROGRAMMES Scenario 1 AUDIT PROGRAMME – GENERAL CLIENT:DEF Limited Prepared by :ZYX Date : 6 May 05 PERIOD :y.e. 31 Dec 0 ...
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Module C (Dec10)_Question
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![hksae3402](/images/search_icon_pdf.gif)
hksae3402
Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports onAssurance Reports onAssurance Reports on Controls at a Service Controls at a Service Controls at ...
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hksae3402
Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports onAssurance Reports onAssurance Reports on Controls at a Service Controls at a Service Controls at ...
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Module_C_17_10_2013
Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Mr. Harvey Lam 17 October 2013 QP Module C Seminar Major or Difficult Syllabus www.hkcaexam.com Copyright reserved 1 Agen ...
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pn720
2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...
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scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
![scrutineer](/images/search_icon_pdf.gif)
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
![ed_pn-on_scrutineer](/images/search_icon_pdf.gif)
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
![ed_pn-on_scrutineer](/images/search_icon_pdf.gif)
ed_pn-on_scrutineer
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...
![273720](/images/search_icon_pdf.gif)
273720
2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...
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i2c_4400p
27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
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Module B (Dec 13)_Question_1
Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...
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Module B (Dec 13)_Question
Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
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Module C (Jun 17)_Question
Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
![case-chi](/images/search_icon_ppt.gif)
case-chi
打擊清洗黑錢講座 聯合財富情報組總督察 謝振中 JOINT FINANCIAL INTELLIGENCE UNIT 聯合財富情報組網頁詳載的建議格式及內容 電郵 傳真 郵寄 口頭陳述 (緊急情況 - 之後交回 硬複本) 可疑交易報告及管理系統 提交可疑交易報告 緊急性 機密性 暗中透露資料 報案或提交可疑交易報告 需要留意的地方 確認收到可疑交易報告 檔案編號 聯絡人的資料 同意書/不同意書 拘捕 ...
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hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
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hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
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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 ...
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pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
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pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
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pe-illustrative-financial-statement
Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...
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Module B (June 12)_Question
Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
![update181](/images/search_icon_pdf.gif)
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
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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 ...
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FE Dec 18 Paper IIQuestion
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![Module C (Jun 17)_Answer](/images/search_icon_pdf.gif)
Module C (Jun 17)_Answer
Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...
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31_Oct_2013_Module_C(part2)
31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...
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Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
![20130418_module_d_part1](/images/search_icon_pdf.gif)
20130418_module_d_part1
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...
![pn852](/images/search_icon_pdf.gif)
pn852
PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...
![Module A (Jun 15)_Answer_1](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
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Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
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sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
![20121126_ModuleB_Essay](/images/search_icon_pdf.gif)
20121126_ModuleB_Essay
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![pn810_2ed20](/images/search_icon_pdf.gif)
pn810_2ed20
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...
![update244](/images/search_icon_pdf.gif)
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 ...
![pn810_2](/images/search_icon_pdf.gif)
pn810_2
Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...
![hksrs4410](/images/search_icon_pdf.gif)
hksrs4410
Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...
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Module C Dec 2018Question
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Module B (Dec 11)_Question
Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
![aupr](/images/search_icon_pdf.gif)
aupr
1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...
![pn810_2rev](/images/search_icon_pdf.gif)
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
![720pn21](/images/search_icon_pdf.gif)
720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![720pn21](/images/search_icon_pdf.gif)
720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![20130528_module_c_essay](/images/search_icon_pdf.gif)
20130528_module_c_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...
![ED PN 852 clean _17 June 03_](/images/search_icon_pdf.gif)
ED PN 852 clean _17 June 03_
PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...
![hksa710](/images/search_icon_pdf.gif)
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
![hksa710](/images/search_icon_pdf.gif)
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
![AudB2](/images/search_icon_pdf.gif)
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
![AudB2](/images/search_icon_pdf.gif)
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
![update083](/images/search_icon_pdf.gif)
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
![hksrs4400r](/images/search_icon_pdf.gif)
hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
![20130514_module_b_case](/images/search_icon_pdf.gif)
20130514_module_b_case
Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...
![Update 246](/images/search_icon_pdf.gif)
Update 246
i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...
![440022](/images/search_icon_pdf.gif)
440022
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...
![hksrs4400r](/images/search_icon_pdf.gif)
hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
![ssap36](/images/search_icon_pdf.gif)
ssap36
SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...
![agriculture](/images/search_icon_pdf.gif)
agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
![20121120_ModuleC_Case](/images/search_icon_pdf.gif)
20121120_ModuleC_Case
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![HKL1_example_audit_report](/images/search_icon_pdf.gif)
HKL1_example_audit_report
Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...
![HKL1_example_audit_report](/images/search_icon_pdf.gif)
HKL1_example_audit_report
Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...
![MPS_D_PartI](/images/search_icon_pdf.gif)
MPS_D_PartI
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 purposes and sho ...
![MPS_D_PartI](/images/search_icon_pdf.gif)
MPS_D_PartI
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![ed_isrs4400](/images/search_icon_pdf.gif)
ed_isrs4400
International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...
![pn860_1_17](/images/search_icon_pdf.gif)
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn810_2_16](/images/search_icon_pdf.gif)
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
![273810](/images/search_icon_pdf.gif)
273810
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
![8601](/images/search_icon_pdf.gif)
8601
THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...
![pn860_1_17av](/images/search_icon_pdf.gif)
pn860_1_17av
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn860_1_17ar](/images/search_icon_pdf.gif)
pn860_1_17ar
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn860_1_17](/images/search_icon_pdf.gif)
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![8601pned20](/images/search_icon_pdf.gif)
8601pned20
30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...
![audit_of_schools](/images/search_icon_pdf.gif)
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
![audit_of_schools](/images/search_icon_pdf.gif)
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
![ed-pn852](/images/search_icon_pdf.gif)
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
![ed-pn852](/images/search_icon_pdf.gif)
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
![Mod_C_Part_II_Jun2017](/images/search_icon_pdf.gif)
Mod_C_Part_II_Jun2017
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 purposes and s ...
![sas700](/images/search_icon_pdf.gif)
sas700
SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...
![Mod_C_Part_II_Jun2017](/images/search_icon_pdf.gif)
Mod_C_Part_II_Jun2017
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![pn72022](/images/search_icon_pdf.gif)
pn72022
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![update150](/images/search_icon_pdf.gif)
update150
i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
![ed_pn8102t](/images/search_icon_pdf.gif)
ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...