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JudgesReport2001

CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...

發布日期: 2001-10-30

File Type: pdf | Size: 791 KB

martin-wardle

1 7th IFRS Regional Policy Forum 5 June 2013 Improving the usefulness and clarity of financial statements Martin Wardle, Partner, Financial Services -perspective from the banking industry 2013 KPMG, ...

發布日期: 2013-05-28

File Type: pdf | Size: 570 KB

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

發布日期: 2011-12-01

File Type: pdf | Size: 289 KB

PwC 23-Sep-2004

[JRlcEWATfRHOUsf(roPEI RS .tJ* *i! -t--tt Ifif*i :ltffl PricewaterhouseCoopers 33rd Floor Cheung Kong Center 2 Queen's Road Central Hong Kong Telephone (852) 2289 8888 Facsimi)e (852) 2810 9888 Mr ...

發布日期: 2004-10-11

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23 March 2018

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發布日期: 2018-04-04

23 March 2018

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發布日期: 2018-04-04

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2012-10-15

File Type: pdf | Size: 352 KB

Update No. 23

190329073036-e9b89b41ee1b4f0d968f69d127b02811 190329073036 06b537802a2c4f76b036f9a967b24e47_20190329153034 e9b89b41ee1b4f0d968f69d127b02811 68754391 37530941/68754391

發布日期: 2005-12-01

HKAS 23 Borrowing Costs

220926092552 fe145569cc9a438aa3500acfa337eea9_20220926172551 28c86a51c8b0b82da5e50e701250164f 220926092552-28c86a51c8b0b82da5e50e701250164f 37530941/93746224 93746224 Section 1:

發布日期: 2018-09-01

Dec 23 M14 Q8

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Dec 23 M14 Section A

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Jun 23 M14 Section A Q1- Q4

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Jun 23 M13 Section A Q3

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Jun 23 M13 Section A Q5

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發布日期: 2023-05-22

Mobile Medical Mar 2023 Offer

送超市禮券MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 HK5,680 HK7,380 HK9,680 HK2,400 美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢查(共72項檢查) 原價3,380 血 ...

File Type: pdf | Size: 2 MB

Mobile Medical til 30 Sep 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽 ...

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Swire Properties 23-Aug-04

. . .-, . Swire Properties SwiPrero peLrtiimesit ed 33rd Floor, One Pacific Place BY FAX (NO. 2865 6603) AND BY POSI 88 QueenswHaoyn, gK ong Telephone: (852) 2844 3888 d Facsimile: (852) 2810 1547 23 ...

發布日期: 2004-10-11

File Type: pdf | Size: 259 KB

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

220926082939 24eadaa97b7ad22724fe47d7516c088d 220926082939-24eadaa97b7ad22724fe47d7516c088d 3554f9e8ea5947ea8b29910630f008a7_20220926162938 93745457 37530941/93745457 Section 1: HK(IFRIC)-Int 23 Uncer ...

發布日期: 2017-07-01

Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

發布日期: 2015-12-07

File Type: pdf | Size: 6 MB

Manufacturers stay with GBA(HKTDC Survey published in July 23)

發布日期: 2019-10-08

Flyer_final_191105151053

Page 1 of 3 Cathay Pacific City tour and networking lunch for young members (re-run) Interested to understand more about the state-of-the-art aviation training facilities, architecture and operations ...

File Type: pdf

Mobile Medical til 30 Sep 2024

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...

File Type: pdf | Size: 4 MB

Mobile Medical til 31 Dec 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...

File Type: pdf | Size: 2 MB

Visit by the delegation of Shenzhen Institute of CPAs (22-23 Feb 2017)

GBA Wealth Management Connect – A New Chapter of Opportunities (HKGCC Webinar on 23 Apr 21)

發布日期: 2019-10-17

Exploring GBA Cities Series: New Growth Potential in Dongguan (HKGCC Webinar on 23 Apr 21)

發布日期: 2019-10-17

The Next Generation of Internal Auditing (HKGCC Webinar 23 Apr 2020)

發布日期: 2019-10-17

Mainland & Hong Kong Retail Outlook: Navigating the Post-Pandemic Landscape(HKGCC Seminar 19 Sep 23)

發布日期: 2019-10-17

GBA Mission to Guangzhou Exploring Business Opportunity in Rural Revitalization Conghua & Zengcheng (HKGCC Visit 21 Sep 23)

發布日期: 2019-10-17

Multiple preferential individual income tax (IIT) policies extended by MOF and STA (HKGCC Seminar 26 Oct 23)

發布日期: 2019-10-17

hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

File Type: pdf | Size: 439 KB

中總論壇2024 - 增強香港專業優勢探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)

發布日期: 2024-03-15

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

發布日期: 2015-08-18

File Type: pdf | Size: 526 KB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 728 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

發布日期: 2019-03-25

File Type: pdf | Size: 172 KB

cap50a

發布日期: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

發布日期: 2007-06-26

File Type: pdf | Size: 172 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

發布日期: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

update041

Update No. 41 (Issued June 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. Revised c ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

發布日期: 2019-03-25

File Type: pdf | Size: 299 KB

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

發布日期: 2019-03-25

File Type: pdf | Size: 203 KB

aml_experience sharing_23 February 2012_v2

Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...

發布日期: 2012-02-28

File Type: pdf | Size: 239 KB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

發布日期: 2002-02-04

File Type: pdf | Size: 4 MB

PTI Flyer Recommended Courses

CATEGORY COURSE NAME ORIGINAL 35% OFF (till 17 Dec, 23) 15% OFF (18 Dec, 23 to 17 Jan, 24) EXAM VOUCHER EXAM KIT COURSE OVERVIEW SOFTWARE LICENCE INCLUDED IN THE COURSE DURATION COURSE BROCHURE Introd ...

File Type: pdf | Size: 232 KB

ndd-2013-form

National Day Celebration Dinner on 23 September 2013 Reply Form (Please return by 23 August 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

發布日期: 2013-07-19

File Type: pdf | Size: 514 KB

Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

File Type: pdf | Size: 385 KB

ssap23q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 3-Oct-2003 SSAP 23, Construction Contracts Page 1 of 4 SSAP 23, Construction Contracts Background SSAP 23 came int ...

File Type: pdf | Size: 26 KB

ndd-2013-form2

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2013-07-23

File Type: pdf | Size: 422 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

發布日期: 2008-12-30

File Type: pdf | Size: 1 MB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

發布日期: 2007-12-27

File Type: pdf | Size: 636 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

發布日期: 2006-12-28

File Type: pdf | Size: 976 KB

ETS M14 Dec 2023

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發布日期: 2021-11-04

ETS M14 Dec 2023

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發布日期: 2021-05-05

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21

File Type: pdf | Size: 2 MB

PR-IAS23

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

發布日期: 2006-06-06

File Type: pdf | Size: 63 KB

IAS23_Amendment

發布日期: 2006-06-06

File Type: pdf | Size: 63 KB

pr-20161215-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 15 December 2016) — The Hong Kong Institute of Certified Public ...

發布日期: 2016-12-15

File Type: pdf | Size: 162 KB

p4

1 Paper 4 HKIISG submission -Allowance for income taxes in fair value measurement 26 January 2021 Objective The purpose of this paper is to facilitate discussion on how preparers are currently allowin ...

File Type: pdf | Size: 85 KB

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2018-05-04

File Type: pdf | Size: 135 KB

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

發布日期: 2009-03-16

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

發布日期: 2008-02-27

File Type: pdf | Size: 534 KB

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2008-02-01

File Type: pdf | Size: 538 KB

Submission_IAS23

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 20 September 2006 IAS 23 Amendments International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, C ...

發布日期: 2006-09-25

File Type: pdf | Size: 130 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

發布日期: 2006-05-04

File Type: pdf | Size: 5 MB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

發布日期: 2004-06-14

File Type: pdf | Size: 120 KB

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

發布日期: 2018-10-10

File Type: pdf | Size: 8 MB

ETS M14 Jun 2024

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發布日期: 2021-11-04

ETS M14 Jun 2024

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發布日期: 2021-05-05

June

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...

發布日期: 2014-11-12

File Type: pdf | Size: 160 KB

Dec

Timetable for Workshops ember 2013 Intake Important dates for Enrolment in the ember 2013 Intake: Enrolment Application Deadline 29 August 2013 Enrolment Result 16 September 2013 * Module Commencing 2 ...

發布日期: 2013-06-03

File Type: pdf | Size: 97 KB

ndd-2013-form3

發布日期: 2013-08-21

File Type: pdf | Size: 422 KB

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

發布日期: 2008-04-22

File Type: pdf | Size: 520 KB

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2006-08-09

File Type: pdf | Size: 722 KB

Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 395 KB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

發布日期: 2019-03-25

File Type: pdf | Size: 212 KB

澳門華人會計師協會與澳門女會計師協會到訪香港會計師公會(23 Feb 2023)

發布日期: 2019-10-17

sponsorshippackage

National Day Celebration Dinner Friday, 23 September 2016 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2016-07-21

File Type: pdf | Size: 186 KB

sponsorshippackage-o2

發布日期: 2016-07-20

File Type: pdf | Size: 197 KB

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Update No. 23

HKAS 23 Borrowing Costs

Dec 23 M14 Q8

Dec 23 M14 Q7

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Dec 23 M14 Q5-6

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Mobile Medical Mar 2023 Offer

Mobile Medical til 30 Sep 2023

Swire Properties 23-Aug-04

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

Dora Lee_on 23 Dec 2015_Level 1 and 2

Manufacturers stay with GBA(HKTDC Survey published in July 23)

Flyer_final_191105151053

Mobile Medical til 30 Sep 2024

Mobile Medical til 31 Dec 2023

Mobile Medical til 30 Mar 2024

Mobile Medical til 30 Jun 2024

Mobile Medical til 31 Dec 2024

Visit by the delegation of Shenzhen Institute of CPAs (22-23 Feb 2017)

GBA Wealth Management Connect – A New Chapter of Opportunities (HKGCC Webinar on 23 Apr 21)

Exploring GBA Cities Series: New Growth Potential in Dongguan (HKGCC Webinar on 23 Apr 21)

The Next Generation of Internal Auditing (HKGCC Webinar 23 Apr 2020)

Mainland & Hong Kong Retail Outlook: Navigating the Post-Pandemic Landscape(HKGCC Seminar 19 Sep 23)

GBA Mission to Guangzhou Exploring Business Opportunity in Rural Revitalization Conghua & Zengcheng (HKGCC Visit 21 Sep 23)

Multiple preferential individual income tax (IIT) policies extended by MOF and STA (HKGCC Seminar 26 Oct 23)

hkas23revised

中總論壇2024 - 增強香港專業優勢 探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)

I2C_IASed23

ED-IASed23

HKICPA - Spain

update204

cap50a

cap50a

cap50a

cap50

cap50

cap50

update041

hk(ifric)-int23

contentpage

aml_experience sharing_23 February 2012_v2

update044

auditc

PTI Flyer Recommended Courses

ndd-2013-form

Disciplinary proceeding in progress as at 23 April 2021

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ETS M14 Dec 2023

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中總論壇2024 - 增強香港專業優勢探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)