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pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

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30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

update142

i Update No. 142 (Issued 12 March 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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 1 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

212247 HKICPAEng ESSfinal version

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File Type: pdf | Size: 7 MB

Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

File Type: pdf | Size: 7 MB

42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 8 MB

t3tb6

File Type: pdf | Size: 8 MB

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

發布日期: 2019-03-25

File Type: pdf | Size: 691 KB

update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

發布日期: 2019-03-25

File Type: pdf | Size: 664 KB

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

File Type: pdf | Size: 753 KB

FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

發布日期: 2010-03-26

File Type: pdf | Size: 1 MB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

發布日期: 2009-07-14

File Type: pdf | Size: 391 KB

Summary_Financial_Report

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

發布日期: 2007-11-13

File Type: pdf | Size: 10 MB

GST_Final_FSTB

Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

發布日期: 2007-04-16

File Type: pdf | Size: 771 KB

LabourLaw_020624

勞動就業部分問: 有關聘用外籍人士法例是否適用於首席代表的問題? 答：首席代表如果屬外籍人士，按《外國人在中國就業管理規定》（勞部發[1996]29 號）的要求也應納入勞動就業管理並辦理就業證。但可免辦入境就業許可證，入境後憑職業簽證及有關證明直接辦理就業證。問: 港澳同胞是否屬於外籍人士？如果不是，屬於哪類人士的問題? 答：港澳同胞如果未加入外國國籍則不屬外籍人士，屬於定居港澳的中國公民。 ...

發布日期: 2007-01-17

File Type: pdf | Size: 372 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

發布日期: 2004-05-28

File Type: pdf | Size: 308 KB

151203attach

CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...

發布日期: 2003-10-27

File Type: pdf | Size: 295 KB

aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

File Type: pdf | Size: 399 KB

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 1 MB

pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

File Type: pdf | Size: 337 KB

ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

File Type: pdf | Size: 1 MB

COEa23_discard303

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...

File Type: pdf | Size: 823 KB

nas2125

HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...

File Type: pdf | Size: 541 KB

Board diversity research

The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...

發布日期: 2023-01-16

File Type: pdf | Size: 2 MB

3_340

Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...

發布日期: 2019-03-25

File Type: pdf | Size: 136 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

發布日期: 2019-03-25

File Type: pdf | Size: 127 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_D_PartI

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartII

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartII

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: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS-FE

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module D_final

發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

MPS_D_PartI

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發布日期: 2018-10-23

File Type: pdf | Size: 1 MB

ETS-FE

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發布日期: 2018-10-10

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DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

File Type: pdf | Size: 1 MB

Module C_Preseen_20182

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發布日期: 2018-07-31

File Type: pdf | Size: 912 KB

1139F_26 June 2018_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

發布日期: 2018-06-27

File Type: pdf | Size: 707 KB

ETS_Module D

發布日期: 2018-05-17

File Type: pdf | Size: 1 MB

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2018-02-02

File Type: pdf | Size: 1022 KB

ETS_Module B

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發布日期: 2017-11-15

File Type: pdf | Size: 1 MB

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pn820_20

30926pn820

update142

update067

IAS36-38

Module D Taxation Part 4

Part1_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartI

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

42t3tb6

t3tb6

preface

update228

update168

update031

Financial_Statements

FATF-report

ED-OtherAmend

Summary_Financial_Report

GST_Final_FSTB

LabourLaw_020624

ssap31

151203attach

aatb5_20

hkas41

pn870ref

ed_expert

COEa23_discard303

nas2125

Board diversity research

3_340

1_102(sch)_Jan14

update062

MPS_D_PartI

MPS_C_PartII

MPS_C_PartII

MPS_D_PartI

ETS-FE

ETS-FE

ETS_Module D_final

ETS_Module D_final

MPS_D_PartI

ETS-FE

DC order_1049P_Cheung Yiu Hung _edited

Module C_Preseen_20182

1139F_26 June 2018_edited

ETS_Module D

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

ETS_Module B