icaz
Body BodyBody: Institute of Chartered Accountants Zimbabwe (ICAZ) Institute of Chartered Accountants Zimbabwe (ICAZ) Institute of Chartered Accountants Zimbabwe (ICAZ)Institute of Chartered Accountant ...
OneStop_Order Form_20150316
4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...
rogerknight
Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...
rogerknight
HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...
newbooks-nov
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Nov 2010 2010) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...
Module C (Jun 12)_Answer
Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
Global Call Limited_CPA membership offer Jan 2022
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...
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] ...
ed_ias12
Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...
ED-IFRIC-D22
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
IFRIC_D22_Draft_Interpretation
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
理想職業之選
與其他很多專業行業相同,會計行業目前正面對着年輕人才流失的問題。本文探討如何為會計行業吸納新一代的會計師。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 從氣候變化到顛覆式科技的出現,都顯示世界正經歷急劇變化。企業必須與時並進,才能應對這些挑戰,而會計師亦需要隨之作出改變。 但現今會計師擔當的各種不同角色範疇,並未能明確地向外界清楚解釋傳達,這影響了新一代會計師 ...
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 ...
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 ...
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 ...
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 ...
Module C (Jun 12)_Question
Module C (Jun 12)_Question Module C (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
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 ...
ETS_Module B
You don't have access right to view the details. Please login.
Flyer F
Aim T o i n c r e a s e s t a f f m e m b e r s ’ a w a r e n e s s o f t h e I n s t i t u t e ’ s f o u r ICVs – P r o f e s s i o n a l i sm, T r u s t , Ca r i n g a n d Re s p e c t a n d Co l l ...
procedure-about-member-ia-login-account
About Member/International Affiliate Login AccountHow to acquire Member/International Affiliate Login ID and Password2How to activate Member/International Affiliate Login Account5How to change Member/ ...
procedure-about-member-ia-login-account
About Member/International Affiliate Login AccountHow to acquire Member/International Affiliate Login ID and Password2How to activate Member/International Affiliate Login Account5How to change Member/ ...
ED-IASB-IFRS-1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
IASB_ED_IFRS_1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
SGIG121202_flyer
; l l i -: ponsor l itezzo-Soprani: iE l : z z a s ! ! : i : Fi&t irE'i::,:. EFtrAEp6r osrammEen quirie2s7:2 2-165in0f;o @rhapsoartsH,cifo6mE T icketinEsn quirie2s7:3 4-9llg ,fEffi*EfrElCHr ed ...
procedure-about-member-ia-login-account
Hong Kong Institute of Certified Public Accountants Page 1 About Member/International Affiliate Login Account How to acquire Member/International Affiliate Login ID and Password ...................... ...
IARAC
FORM (November 2007) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INTERNATIONAL AFFILIATE RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: R ...
amend
FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...
Module B 20140527 handouts
You don't have access right to view the details. Please login.
Module B (Jun 17)_Answer
Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...
ag_rent
Page 1 of 10 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...
SCPD18101001_HandoutToParticipants
Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...
FE (Jun 17) Paper II_Question
You don't have access right to view the details. Please login.
Module B 20140430 upload
You don't have access right to view the details. Please login.
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
iarac
FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...
bMRAC
FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...
ialoginpwdmenu
Hong Kong Institute of Certified Public Accountants Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID /Password (International Affiliates)’ screen to re ...
studentloginpwdmenu
Hong Kong Institute of Certified Public Accountants Page 1 Acquire/Forget Student Login ID and Password You need to access ‘Forget Login ID /Password (Student)’ screen to retrieve your Login ID and Pa ...
ialoginpwdmenu
Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID / Password (International Affiliates)’ screen to retrieve your Login ID and Password if you acquire or ...
memberloginpwdmenu
Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ID and Password, click ...
memberloginpwdmenu(2)
memberloginpwdmenu(2) Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ...
20141125_ETS_B_S4
You don't have access right to view the details. Please login.
ED-RR-Activities-IE
Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...
20121206_ModuleC_Essay
You don't have access right to view the details. Please login.
0129-1
IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...
ou-order
1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...
在人才爭奪戰中脫穎而出
新冠疫情的出現改變了何謂理想工作的定義。除了優厚薪酬或是景觀極佳的角落辦公室外,員工現在還提出其他要求,而公司也正盡力回應相關要求。在本文中,多位專家共同探討在目前複雜的招聘環境下,公司可採取哪些措施吸引和留住人才。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 我們曾經認為我們將會重返辦公室並且一切如常。隨着新冠疫苗於2021年初問世,全球民眾在其後18個月陸續接種 ...
Corrigendum-0852C-0427
CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...
HKModBErrata2017CLP_clean_1
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
HKModBErrata2017CLP_clean
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
ed-supplementary
January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...
hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
CFW160620ans
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...
examans
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...
exam_answerold
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...
cparesendloginform
Forgotten or Change CPA Practice's Login ID To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hon ...
cpaloginform
REPLY SLIP To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. We are interested in applying ...
MPFA_21-Oct-02
llKSA 2292 1330 22598825 IiI !Ii MPFNSffR/94/1 c 1*'tiftMfJ!J!)i\j MANDATORY PROVIDENT FUND SCHEMES AUTHORITY 'OIJ:Ji\!j Tel. No. f\!JJi\!j Fax. No. ;1ji:JiiJtrt;O ur Ref. * I'fl trt;gJ!t ...
Module C Dec 2018Question
You don't have access right to view the details. Please login.
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 ...
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 ...
Module B (Dec 13)_Answer
Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...
Module B (Jun 14)_Question_1
Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module B (Jun 14)_Question
Module B (Jun 14)_Question Module B (June 2014 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 ...
Module B (Jun 14)_Question_R
Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
FE PII (Jun 2017) Panelists Report_Final
You don't have access right to view the details. Please login.
FE PII (Jun 2017) Panelists Report_Final
You don't have access right to view the details. Please login.
Module B LP summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module B LP Summary of Changes 2015
September 2015 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
The DTC 30-Aug-02
IUI UO u rKI I ; I rftA O J UOU Int. Uiv ftl. u 8522523 0180 The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 1dX/i} Q] /i}ttfl (Ntarj&#Il ...
Module C (Dec 17)_Answer
Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...
FE (Jun 17) Paper II_Answer
You don't have access right to view the details. Please login.
SCPD18101001_HandoutForSeminar
Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...
hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
cef-fr-exam
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...
Module C Pre-Workshop Materials_3
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...
featuredbooks-mar
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...
P293
Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...
newbooks-mar
New Books in Library (Mar/Apr 2014) Company Law Title /Author: Butterworths Hong Kong company law handbook : Companies Ordinance (Cap 32) /annotators, Roman Tomasic, ELG Tyler, Vanessa Stott ; contrib ...
16-10-2013_Module D part 1
You don't have access right to view the details. Please login.
fred-lam
HKICPA Annual Conference Capital and trade flows in the next three years: the macro scene Fred Lam, Executive Director, HKTDC 17 June 2011Global trade to rebalance Current Account Balance in 2010 (500 ...
proquest-db-guideline-v1
\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\5715 Annie Lee Library Electronic Resources\Proquest User Guide -1.doc 1 Hong Kong Institute of CPAs Library Proquest Database User ...
IFRIC_D22
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
06
pwcBY EMAIL: commentletters@hkicpa.org.hk Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong 22 Apr ...
CEFexamfr17
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...
M12 Pilot Paper
Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...
20141022_MPS_C_S2
You don't have access right to view the details. Please login.
1278F_Reasons for decision_Redacted
. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...
i2c-impairment
1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB SUPPLEMENT TO EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: IMPAIRMENT Comments to ...
Module D (Jun 16)_Question
Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
Module D Jun 2018Question
You don't have access right to view the details. Please login.
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...