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Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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tuewk

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-10-21

File Type: pdf | Size: 195 KB

budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

發布日期: 2015-01-09

budget_proposals_2015-16_final_9.1.2015

發布日期: 2015-01-09

File Type: pdf | Size: 195 KB

tls14

發布日期: 2014-01-27

File Type: pdf | Size: 3 MB

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

發布日期: 2012-03-27

File Type: pdf | Size: 193 KB

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...

Budget Proposals 2015-16 (final revised) 9 1 2015

Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...

File Type: pdf | Size: 193 KB

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

File Type: pdf | Size: 205 KB

Ren_FB Corp Offers 2024 Mothers Day

Book Book Book Book Book on or before on or before on or before on or before on or before on or before on or before on or before on or before on or before April 19 April 19 April 19April 19, mothers c ...

File Type: pdf | Size: 259 KB

tue1605

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

發布日期: 2016-02-03

File Type: pdf | Size: 869 KB

Flyer_TFA160118

Tax considerations when opening a business or investing in the US Programme Code: TFA160118 Non-US citizens may find the US tax rules and regulations difficult to understand due to their complexity, b ...

發布日期: 2016-01-08

File Type: pdf | Size: 372 KB

Flyer_TFA160118-1

發布日期: 2015-12-16

File Type: pdf | Size: 358 KB

151119

Update on tax anti-avoidance – part 2 Programme Code: TFA Following the part 1 update on anti-avoidance held earlier this year, participants should have general understanding on the sections of the In ...

發布日期: 2015-11-11

File Type: pdf | Size: 296 KB

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

發布日期: 2015-11-11

File Type: pdf | Size: 740 KB

tue151215o

發布日期: 2015-11-11

File Type: pdf | Size: 832 KB

tue1518

發布日期: 2015-09-30

File Type: pdf | Size: 257 KB

tue1517

In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...

發布日期: 2015-09-22

File Type: pdf | Size: 809 KB

tue1509

發布日期: 2015-06-18

File Type: pdf | Size: 194 KB

tue1508

發布日期: 2015-05-29

File Type: pdf | Size: 763 KB

150615

Cross-border salaries tax issues Programme Code: TFA With an increasing number of employees frequently travelling to and working in the Mainland, the management of Hong Kong/Mainland cross-border sala ...

發布日期: 2015-05-14

File Type: pdf | Size: 371 KB

150421

Updates on tax anti-avoidance Programme Code: TFA Taxpayers might try to reduce their tax liabilities by implementing a complicated tax planning strategy. However, they should be aware of the possible ...

發布日期: 2015-03-16

File Type: pdf | Size: 517 KB

hkics150309

Supporting organisation Host Supporting organisation Symposium on the New Companies Ordinance – First Anniversary Review 9 March 2015 (Monday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law ...

發布日期: 2015-02-25

150210

Tax Issues Arising from the Digital Economy Programme Code: TFA On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges of the ...

發布日期: 2015-02-03

150210_old

Tax Issues Arising from the Digital Economy Programme Code: TFA150210 On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges o ...

發布日期: 2014-12-19

File Type: pdf | Size: 296 KB

141124

Tips on dealing effectively with Hong Kong tax audits and investigations Programme Code: TFA A tax audit or investigation can be a very time-consuming exercise, which can sometimes take more than a ye ...

發布日期: 2014-10-20

141105

International Tax Planning Programme Code: TFA The international tax environment is complicated and constantly evolving, giving rise to numerous local and broader international considerations. To be w ...

發布日期: 2014-10-06

File Type: pdf | Size: 294 KB

140821

FATCA – The latest update and its impact on taxpayers in Hong Kong Programme Code: TFS With the aim to combat tax evasion more intensively, the US government has introduced the Foreign Account Tax Com ...

發布日期: 2014-07-15

File Type: pdf | Size: 257 KB

140522

OECD transfer pricing initiatives Programme Code: TFS Transfer pricing issues have become an increasingly important part of the international tax landscape. This seminar will take a look at recent OEC ...

發布日期: 2014-05-07

File Type: pdf | Size: 240 KB

TUE140513

RReevviisseedd SSmmaallll aanndd MMeeddiiuumm--ssiizzeedd EEnnttiittyy FFiinnaanncciiaall RReeppoorrttiinngg FFrraammeewwoorrkk aanndd FFiinnaanncciiaall RReeppoorrttiinngg SSttaannddaarrdd Programme ...

發布日期: 2014-04-24

File Type: pdf | Size: 686 KB

140430

Latest developments on Shanghai Free Trade Zone Programme Code: TFS On 29 September 2013, the Chinese government established the Shanghai Pilot Free Trade Zone. It consists of four existing free trade ...

發布日期: 2014-04-09

File Type: pdf | Size: 242 KB

wac0506list

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

發布日期: 2014-04-04

File Type: pdf | Size: 227 KB

140514

Update on tax cases Programme Code: TFS In this seminar, the speaker will discuss three important tax cases and their implications. These cases are: Nice Cheer Investment Ltd., on unrealised gains re ...

發布日期: 2014-03-28

File Type: pdf | Size: 250 KB

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

發布日期: 2014-01-24

File Type: pdf | Size: 253 KB

tfp140212s

HKICPA seminar: Trusts Planning with U.S. Beneficiaries Programme Code: TFP140212S Topics include: Overview of US tax system Overview of offshore trust structure Classification of trust under US ta ...

發布日期: 2013-12-20

tue_fi

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

發布日期: 2013-11-15

File Type: pdf | Size: 253 KB

tfp131111s

HKICPA seminar: Transfer Pricing Updates for Hong Kong and China Programme Code: TFP131111S In this seminar, the speaker will share with participants her insights and observations on the transfer pric ...

發布日期: 2013-11-05

131210

VAT reforms in China -The impact on multinational corporations and the future direction of the VAT programme Programme Code: TFS The first phase of the value added tax (VAT) pilot programme has been i ...

發布日期: 2013-11-04

File Type: pdf | Size: 250 KB

131031

Transfer pricing for the financial services industry Programme Code: TFS The significant increase in cross-border activities has made transfer pricing (“TP”) one of the key tax issues faced by multina ...

發布日期: 2013-10-11

File Type: pdf | Size: 251 KB

tfp131122s

China Enterprise Income Tax Updates Programme Code: TFP131122S Updates on Enterprise Income Tax (EIT) controversial issues: Indirect equity transaction Beneficial ownership rules Permanent establis ...

發布日期: 2013-09-18

tue_fi_old

發布日期: 2013-07-26

File Type: pdf | Size: 249 KB

130613

Tax transparency and exchange of information – the implications for Hong Kong Programme Code: TFS Internationally, the pressure on jurisdictions perceived to be uncooperative and lacking in transparen ...

發布日期: 2013-06-11

tue030413

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

發布日期: 2013-02-18

File Type: pdf | Size: 183 KB

130315

Hong Kong Tax Cases: Recent Important Developments Programme Code: TFS Some important tax cases have been heard by the courts in recent months, relating to, e.g., expenditure on plant and machinery, l ...

發布日期: 2013-02-14

File Type: pdf | Size: 249 KB

tfp130313s

Cross-border Transfer Pricing Issues between Mainland China and Hong Kong Programme Code: TFP130313S The seminar will discuss cross-border transfer pricing issues between Mainland China and Hong Kong. ...

發布日期: 2013-02-08

File Type: pdf | Size: 250 KB

tfp130227s

Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...

發布日期: 2013-02-05

File Type: pdf | Size: 237 KB

130221

Key tax issues in the China fund industry Programme Code: TFS China is an important and attractive fund market for foreign investors, due to the country's strong growth and the fact that Chinese a ...

發布日期: 2013-01-28

File Type: pdf | Size: 173 KB

130131

Joint Forensics Seminar Data Privacy and Data Security Speakers Programme Highlights Mr. Edward EPSTEIN Managing Partner Troutman Sanders, Shanghai office Ms. Violet HO Senior Managing Director Kroll ...

發布日期: 2013-01-17

tfp130322s

China Tax on Fund Remittances Programme Code: TFP130322S You may have been charged a number of fees or reimbursements in your China related companies. What are the China tax costs when remitting money ...

發布日期: 2013-01-10

File Type: pdf | Size: 254 KB

tfp130116s

Common China Tax Problems of SMEs and Possible Solutions Programme Code: TFP130116S Are SMEs and auditors aware of the China tax problems? With the changing tax rules and enforcement, there are a lot ...

發布日期: 2012-12-13

File Type: pdf | Size: 254 KB

121220

China Outbound Investment Programme Code: TFS – Why use Hong Kong as an Investment Platform? Hong Kong is an important investment platform for Mainland enterprises looking for overseas business opport ...

發布日期: 2012-11-27

File Type: pdf | Size: 254 KB

tfp121120s

Reform of Taxation in India 2012 Programme Code: TFP121120S India is one of the fastest growing economies in Asia. Indian tax rules can be complex for foreign investors. The Finance Act 2012 introduce ...

發布日期: 2012-10-25

120913

VAT reform in China and its implications for business Programme Code: TFS China is extending its VAT pilot reform to more locations, with far-reaching implications for businesses. The new locations ar ...

發布日期: 2012-08-22

File Type: pdf | Size: 251 KB

tfp120924s

Key Tax Considerations for M&A in China Programme Code: TFP120924S Conducting a due diligence exercise is common practice in M&A transactions. However, the focus is often on identifying any po ...

發布日期: 2012-08-14

File Type: pdf | Size: 255 KB

ndd-2012-form

National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

發布日期: 2012-07-20

File Type: pdf | Size: 439 KB

tfp120730s

M&A in China – A Practical Guide Programme Code: TFP120730S The seminar will provide a practical guide to M&A in China including: Typical due diligence issues encountered from both a financia ...

發布日期: 2012-07-09

File Type: pdf | Size: 253 KB

Flyer CP_100112

Forum on the Consultation Paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 1 Date and Time 10 January 2012 (Tuesday) 12: ...

發布日期: 2011-12-13

File Type: pdf | Size: 221 KB

rif110406

Asset Recovery in Investment Bank Insolvency About the topic At this seminar, Mr. Antony Zacaroli QC, one of the leading insolvency QCs in London, will look at issues arising from the recovery of asse ...

發布日期: 2011-03-15

File Type: pdf | Size: 163 KB

hkfrs-update-may

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...

發布日期: 2010-05-26

File Type: pdf | Size: 57 KB

s100310s

Restructuring Distressed Listed Companies Programme Code: S100310S Speakers Mr. Paul Chau, CPA, FCCA, CFA. Partner of KPMG China and Head of M&A Advisory of KPMG Corporate Finance Limited. Mr. Cha ...

發布日期: 2010-01-22

File Type: pdf | Size: 160 KB

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

發布日期: 2009-01-21

File Type: pdf | Size: 65 KB

Mobile Medical_1_31122022

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 香港會計師公會會員及家屬限時優惠(A)全面身體健康檢查(共72項檢查) 原價2,380 血脂總膽固醇三酸甘油脂高密度膽固醇低密度膽固醇極低密度膽固醇總脂肪組織損傷指標總肌酸磷激酵素腎功能肌酸肝尿素微量元素鈣心臟問題高靈敏度肌鈣蛋白I 血液細胞分析(血全象) 血液白血球血液紅血球血色素紅血球壓積量紅血球平均容量 ...

File Type: pdf | Size: 798 KB

ETS-FE

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發布日期: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

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發布日期: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

Disclaimer 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 pur ...

File Type: pdf | Size: 960 KB

ETS-FE

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File Type: pdf | Size: 960 KB

pr-20170605_en

1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-06-05

File Type: pdf | Size: 260 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

發布日期: 2019-03-25

File Type: pdf | Size: 216 KB

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

發布日期: 2009-03-19

sas402

SAS 402 (revised June 02) 1 STATEMENT OF AUDITING STANDARDS 402 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

發布日期: 2005-06-30

sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

發布日期: 2004-10-28

File Type: pdf | Size: 175 KB

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

發布日期: 2004-09-03

File Type: pdf | Size: 167 KB

ETS_Module D

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 ...

發布日期: 2017-11-16