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corporate-brochure

1 secret ingredient of Hong Kong’s success The2 Title of book here ucc 1 ess ingredient Once a small fishing village on the edge of a vast continent, Hong Kong is now one of the world’s greatest inte ...

發布日期: 2015-06-17

File Type: pdf | Size: 775 KB

lec150702

課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書，其輝煌的藝術成就是千百年來中國書法的頂峰，王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂，第一期十五堂前期會有一些基礎筆法的學習，之後正式臨摹《蘭亭序》，後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂，每堂一個半小時，其課程詳情 ...

發布日期: 2015-06-17

File Type: pdf | Size: 703 KB

976r5_EandT_TeacherExpressOnline_150608

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2015 /January 2016 session) is ...

發布日期: 2015-06-04

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20150514_ETSI_D

Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...

發布日期: 2015-05-19

File Type: pdf | Size: 193 KB

process-review-report

Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...

發布日期: 2015-04-27

File Type: pdf | Size: 242 KB

20150415_SharingForum_MB

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發布日期: 2015-04-23

File Type: pdf | Size: 947 KB

1502_CNY Promotion

HKICPA會員農曆新年優惠年年送凡購買以下農曆新年優惠產品滿以下指定金額，即送以下禮品，購買金額可以累積計算，例子: 如購物滿HK3,276，達到第一級及第二級總和，可獲得第一級及第二級禮品，如此類推，多買多送，送完即止。Gemini GDL003B 多段光度光暗選擇LED 書枱燈數量第一級: 購物滿HK1,388 第三級: 購物滿HK2,388 原價: 658 數量第二級: 購物滿HK1, ...

發布日期: 2015-02-06

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sub_structure

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...

發布日期: 2015-02-03

File Type: pdf | Size: 112 KB

022 ipvoice_rif article - jm

1 Arbitrability of Shareholders’ Claims Jose Antonio Maurellet, Des Voeux Chambers The question as to whether a shareholders’ petition to wind up a company on the just and equitable ground may be stay ...

發布日期: 2015-01-26

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QP exam sharing forum_MD_Upload

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發布日期: 2014-10-27

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發布日期: 2014-10-27

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Influence 2

1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...

發布日期: 2014-09-30

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reason-0812

Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...

發布日期: 2014-08-11

File Type: pdf | Size: 117 KB

pr-0723-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師、一名會計師及一間會計師事務所作出紀律處分（香港，二零一四年七月廿三日）香港會計師公會轄下一紀律委員會於二零一四年七月二十二日就安永會計師事務所(「安永」) (會計師事務所編號：0422)和嚴嘉洵女士(會員編號：F02309)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令安永及嚴女士須分別繳付罰款十 ...

發布日期: 2014-07-23

File Type: pdf | Size: 197 KB

Module D _Jun14_Question

Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...

發布日期: 2014-06-30

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發布日期: 2014-05-22

File Type: pdf | Size: 352 KB

07

SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...

發布日期: 2014-04-22

File Type: pdf | Size: 674 KB

lec140515

課程內容草書是一種充分發揮個性的藝術，它多變的筆法及章法，令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術，其草書清新儒雅，在二王的基礎上，創立了自己獨特的風格，在當今書法界名利相爭的現狀中，劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是，他還根據幾十年的教學經驗，總結出一套易懂易記易學的方法，讓書法初學者也能參與。劉老師今次開設的草書初級班，旨在讓學員對草書規則有一個基本的 ...

發布日期: 2014-04-15

File Type: pdf | Size: 676 KB

rifec

1 By email and by post 10 April 2014 Our Ref.: C/RIF, M93951 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Offices 2 Tim M ...

發布日期: 2014-04-11

File Type: pdf | Size: 183 KB

sv600

Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...

發布日期: 2014-03-28

File Type: pdf | Size: 1 MB

Module A _Dec 13_Question

Module A (December 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

發布日期: 2013-12-27

File Type: pdf | Size: 106 KB

lec131024

課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂：楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌 ...

發布日期: 2013-10-11

File Type: pdf | Size: 705 KB

order-0918

1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

發布日期: 2013-09-18

File Type: pdf | Size: 154 KB

iX500_no_security

2013 PFU LIMITED Printed in some country 2013.06 U-109 AMN 50K2 General Specifications ScanSnap iX500 System Requirements Rack2-Filer Smart V1.0 /Magic Desktop V1.0 System Requirements Included items ...

發布日期: 2013-07-26

File Type: pdf | Size: 879 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

發布日期: 2013-02-19

File Type: pdf | Size: 272 KB

Module D WS2 Student Notes

Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...

發布日期: 2012-12-13

File Type: pdf | Size: 128 KB

ethics-suspected-illegal-act-lunch-forum

Seminar on Proposed Amendment to the Code of Ethics IESBA Exposure Draft on Responding to a Suspected Illegal Act 18 October 2012 YOUR HOSTS Ambrose Wong Manager, Standard Setting HKICPA 1 Simon Riley ...

發布日期: 2012-10-17

File Type: pdf | Size: 266 KB

D-05-0110C_order_reasons

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

發布日期: 2012-03-29

File Type: pdf | Size: 273 KB

can_directors_rely_on_experts

accountancy ireLand december 2011 VoL.43 no.6 corporate goVernance 19 here is considerable controversy and debate in the New Zealand and Australian business press following judgements1 concerning the ...

發布日期: 2012-01-03

File Type: pdf | Size: 533 KB

LN-orderform_111223

Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...

發布日期: 2011-12-23

File Type: pdf | Size: 1 MB

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corporate-brochure

lec150702

976r5_EandT_TeacherExpressOnline_150608

20150514_ETSI_D

process-review-report

20150415_SharingForum_MB

1502_CNY Promotion

sub_structure

022 ipvoice_rif article - jm

QP exam sharing forum_MD_Upload

QP exam sharing forum_MC_Upload

Influence 2

reason-0812

pr-0723-tc

Module D _Jun14_Question

Module D 20140430 upload

07

lec140515

rifec

sv600

Module A _Dec 13_Question

lec131024

order-0918

iX500_no_security

Module A

Module D WS2 Student Notes

ethics-suspected-illegal-act-lunch-forum

D-05-0110C_order_reasons

can_directors_rely_on_experts

LN-orderform_111223