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Module C 20140424 handouts

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...

發布日期: 2014-05-21

File Type: pdf | Size: 1 MB

SCPD18101801_Handout

Optimizing the value from an IT audit function Presented by: Patrick Rozario Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 18 October 2018 2 Disclaimer The materials of ...

發布日期: 2018-10-16

File Type: pdf | Size: 1 MB

MPS_C_PartI

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 purposes and s ...

發布日期: 2018-04-09

File Type: pdf | Size: 2 MB

lt_ai

Page 1 of 2 Dear Sir/Madam HKFRS 17 Insurance Contracts The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (Institute) has completed its due ...

發布日期: 2018-01-03

File Type: pdf | Size: 350 KB

its-Jul-Aug

HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...

發布日期: 2016-06-21

File Type: pdf | Size: 1 MB

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

發布日期: 2013-04-22

File Type: pdf | Size: 843 KB

A5

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

發布日期: 2012-03-29

File Type: pdf | Size: 272 KB

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

發布日期: 2009-09-10

File Type: pdf | Size: 538 KB

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

發布日期: 2009-09-10

File Type: pdf | Size: 563 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

File Type: pdf | Size: 472 KB

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

Module B (Jun 12)_Answer_revised

Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...

File Type: pdf | Size: 220 KB

Module C (Dec 12)_Answer

Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...

File Type: pdf | Size: 160 KB

Module B (June 12)_Answer

Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...

File Type: pdf | Size: 170 KB

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 ...

File Type: pdf | Size: 160 KB

e-Series (Apr 2018)

e-Series (Apr 2018) e-Series – New e-Learning Courses on Compliance, Corporate Finance and Taxation The Institute continues to launch e-Learning courses under the "e-Series" to address membe ...

File Type: pdf | Size: 543 KB

e-Series (Oct 2017)

e-Series (Oct 2017) e-Series Corporate Finance e-Series – New e-Learning Courses on Compliance and Corporate Finance 1185r2_20170915 The Institute continues to launch e-Learning courses under the “e- ...

File Type: pdf | Size: 241 KB

Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

File Type: pdf | Size: 252 KB

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 ...

File Type: pdf | Size: 208 KB

MPS_C_PartI

File Type: pdf | Size: 2 MB

MPS_C_PartI

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File Type: pdf | Size: 2 MB

sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

File Type: pdf | Size: 603 KB

logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

File Type: pdf | Size: 603 KB

logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 135 KB

Renewal of AE Registration

Qualification Programme (QP) Practical Experience Online System (Renewal of Registration as an Authorized Employer) User Guide Page 2 of 9 Renewal of Registration as an Authorized Employer (AE) User G ...

File Type: pdf | Size: 677 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

Sharing Forum_FE_0326

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發布日期: 2015-04-13

File Type: pdf | Size: 1 MB

w100628as-0707

WorkWorkWorkWorkSmart:Smart: Greater Effectiveness Greater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater EffectivenessGreater Effectiveness Greater EffectivenessG ...

發布日期: 2010-05-13

File Type: pdf | Size: 302 KB

hksa230cfd

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

發布日期: 2019-03-25

File Type: pdf | Size: 194 KB

IC13_14_15Q_20July2018_edited

IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...

發布日期: 2018-07-23

File Type: pdf | Size: 474 KB

s100913s

Fair Valuation and Financial ReportingFair Valuation and Financial ReportingFair Valuation and Financial Reporting Fair Valuation and Financial Reporting Fair Valuation and Financial ReportingFair Val ...

發布日期: 2010-06-28

File Type: pdf | Size: 174 KB

HKIoD-Cambridge Global Directorship Programme 2018 (Final)

HKIoD-Cambridge Global Directorship Programme 2018 (Final) The Hong Kong Institute of Directors (“HKIoD”) is Hong Kong’s premier body representing directors to foster the long-term success of companie ...

File Type: pdf | Size: 694 KB

Module C (Jun 14)_Answer

Module C (Jun 14)_Answer Module C (June 2014 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The “risk-based” audit approach relies on analysing audit risk into its comp ...

File Type: pdf | Size: 172 KB

HKEX consultation on listing appeals 181012

By email (response@hkex.com.hk) and by post 12 October 2018 Our Ref.: C/CFAP, M118520 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Centr ...

File Type: pdf | Size: 265 KB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

Module 5

File Type: pdf | Size: 162 KB

23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

File Type: pdf | Size: 326 KB

submission_BackdoorLisiting_180831

By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...

發布日期: 2018-09-26

File Type: pdf | Size: 250 KB

submission_BackdoorLisiting_180831

發布日期: 2018-09-26

File Type: pdf | Size: 250 KB

Exam Technique Seminar_Module A

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發布日期: 2016-11-11

File Type: pdf | Size: 4 MB

20150424_MPSI_B

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發布日期: 2015-04-28

File Type: pdf | Size: 1 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: 1 MB

s100901as

An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...

發布日期: 2010-06-28

File Type: pdf | Size: 173 KB

w100807

Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...

發布日期: 2010-05-13

File Type: pdf | Size: 250 KB

w100628s

發布日期: 2010-05-13

File Type: pdf | Size: 250 KB

CFAP_HKEx audit opinion_submission_181213

By email (response@hkex.com.hk) and by hand 13 December 2018 Our Ref.: C/CFAP/SMPC/PAIBC, BH43013 Hong Kong Exchanges and Clearing Limited 8th Floor, Two Exchange Square 8 Connaught Place, Central Hon ...

File Type: pdf | Size: 614 KB

M13 Pilot Paper

Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...

File Type: pdf | Size: 477 KB

User guide - application for registration as an AS

January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Supervisor) User Guide Page 1 of 14 Application for Registration as an Autho ...

File Type: pdf | Size: 1 MB

Application Registration New QP

SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...

File Type: pdf | Size: 942 KB

Summary of IASB TRG papers

IFRS 17 TRG: 4 April 2019 IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 201 ...

File Type: pdf | Size: 698 KB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

PracticeManagementSeries2019_Flyer_190821154634

HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...

File Type: pdf

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

發布日期: 2013-05-31

File Type: pdf | Size: 926 KB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

發布日期: 2012-11-12

File Type: pdf | Size: 233 KB

17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

File Type: pdf | Size: 4 MB

MPS_B_PartII

發布日期: 2018-04-18

File Type: pdf | Size: 3 MB

MPS_B_PartII

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發布日期: 2018-04-18

File Type: pdf | Size: 3 MB

Module C

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

發布日期: 2014-02-17

File Type: pdf | Size: 553 KB

c110528s

Mainland tax conference Programme Code: C110528S About the conference This half-day Mainland tax conference will focus on the latest developments in the following areas: Update on enterprise Update on ...

發布日期: 2011-04-27

File Type: pdf | Size: 209 KB

s100901s

How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliersHow do great firms manage their Chinese suppliersHo ...

發布日期: 2010-06-28

File Type: pdf | Size: 178 KB

w100703-0717

Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Understanding Trade FinanceTrade FinanceTrade ...

發布日期: 2010-05-28

File Type: pdf | Size: 251 KB

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Module C 20140424 handouts

SCPD18101801_Handout

MPS_C_PartI

lt_ai

its-Jul-Aug

consultancy-series-apr-jun

A5

aa-series

it-series

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer

Module B (Jun 12)_Answer_revised

Module C (Dec 12)_Answer

Module B (June 12)_Answer

Module C (Jun 12)_Answer

e-Series (Apr 2018)

e-Series (Oct 2017)

Module C (Jun 17)_Answer

Module C (Dec 17)_Answer

MPS_C_PartI

MPS_C_PartI

sublog12

logjan20

logsub05

Renewal of AE Registration

ed_inducement

Sharing Forum_FE_0326

w100628as-0707

hksa230cfd

IC13_14_15Q_20July2018_edited

s100913s

HKIoD-Cambridge Global Directorship Programme 2018 (Final)

Module C (Jun 14)_Answer

HKEX consultation on listing appeals 181012

Module 5

Module 5

23022

submission_BackdoorLisiting_180831

submission_BackdoorLisiting_180831

Exam Technique Seminar_Module A

20150424_MPSI_B

C - Workshop material

s100901as

w100807

w100628s

CFAP_HKEx audit opinion_submission_181213

M13 Pilot Paper

User guide - application for registration as an AS

Application Registration New QP

Summary of IASB TRG papers

17je0623

PracticeManagementSeries2019_Flyer_190821154634

PracticeManagementSeries2019_Flyer_190821154741

PracticeManagementSeries2019_Flyer_190821154925

PracticeManagementSeries2019_Flyer_190821155138

20130514_module_b_case

ed_forests

17JERCH

MPS_B_PartII

MPS_B_PartII

Module C

c110528s

s100901s

w100703-0717

logmar20

IAP_SL_20220622

M14 Pilot Paper

IAP_TT_13Oct2022

Information Update AS

IAP_topictracker_20230427

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

CCPD19102601