order_832C_name removed

1 Proceedings No.: D-13-0832C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...

20160409_Level two form

LLeevveell 22 --SSaaiilliinngg BBaassiicc SSkkiillll EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hon ...

c160408j

HKICPA/ICAEW joint conference: The Next 25 Years Programme Code: C160408J Date Friday, 8 April 2016 Time 9:00 a.m. – 2:00 p.m. (Registration starts at 8:30 a.m.) Venue Hong Kong Institute of CPAs, 27/ ...

wass2016

About the workshop The two-day workshop for audit staff and senior will enable the participants to: understand the concepts, principles and requirements of Hong Kong Standards on Auditing ("HKSA ...

f151009

Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 6 October 2015, please email to: tls@hkicpa.org.hk Hong ...

Module C LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

Module C LP Summary of Changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

was2230

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

wam2923

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

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 ...

20141107_ETS_D_S3

Exam Technique Seminar (Dec 2014) Section A (Case Question) Prepared by Angela Nip 2 Friendly Notes on Examination Technique: 1. Read the question carefully It is important to identify the issue or i ...

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 ...

Breastfeeding for working women_Ms Tang

資深助產士鄧佩玲在職媽媽– 母乳餵哺在職媽媽復工後能否繼續以母乳餵哺孩子? I)與上司溝通 每天需要兩次在公司擠奶上班前準備上班前(約7:00 – 8:00 a.m.) 親餵寶寶中午(約12:00 – 2:00 p.m.) 第一次擠奶，約需30分鐘下午(約4:00 – 6:00 p.m.) 第二次擠奶，約需30分鐘回家後按寶寶需要親餵餵奶及擠奶時間表(只作參考) II)復工前2-3週宜開始在家建立 ...

08

Dear Sirs, We refer to the open invitation of 21 February 2014 to our Institute, amongst others, to comment on the “Exposure Draft of Accounting Bulletin 5 Guidance for the Preparation of a Business R ...

214

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Friday, 20 June 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

140321

In Conversation with the INSOL President About the event The RIF is pleased to invite INSOL president, James H.M. Sprayregen, in Hong Kong for the INSOL 2014 annual conference on 23 to 25 March, for a ...

communique _hk

communique _hk 1 7th IFRS Regional Policy Forum Hong Kong, 5 – 6 June 2013 Communiqué The Hong Kong Institute of Certified Public Accountants hosted the 7th IFRS Regional Policy Forum (“Forum”) i ...

steve-lim

1 Steve Lim Chair, Korea Accounting Standards Board Role of regional organisations in contributing to the ASAF 5 June 2013 Contents 1 I. ASAF’s role and membership II. Representation of regional organ ...

Circular_acoustic guitar_130412

Acoustic Guitar Technique Class The Singing Interest Group (SgIG) has organized an acoustic guitar class for members who wish to sing and play his own tune at the same time. Any interested members are ...

featuredbooks-jan

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 Budgeting Books E-books E-journals Bo ...

slides_ck_cho

•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...

s121107s

Financial Reporting of Bank Facilities and Proposed Revenue Standard Programme Code: S121107S The current economic environment has increased the number of covenant issues and debt renegotiations in pr ...

Cir2012_member_flyer

-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...

s120912s

Hong Kong’s securities regulation in the aftermath of the financial crisis Programme Code: S120912S Topics of the seminar include the following: 1. Brief overview of the financial crisis and effects i ...

QAF120905

Date 5 September 2012 (Wednesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Directo ...

tfp120817s

Hong Kong Advance Pricing Arrangement Program Programme Code: TFP120817S On 29 March 2012, the Hong Kong Inland Revenue Department (“IRD”) released Departmental Interpretation and Practice Notes No. 4 ...

s120703

The top 5 reasons that IT projects go bad Programme Code: S120703 IT projects fail at remarkable rates. In September 2011, Harvard Business Review reported that 1 in 6 IT projects examined had a cost ...

tueq3j

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

tueq3

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

D-10-0515C_decision_order

Proceedings No.: D-10-0515C IN THE MATTER OF A Complaint made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

20111128-order

1 Proceedings No.: D-10-0515C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

20112_MA_Comparison

December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...

s110815s

Japan After The Earthquake: Business and Tax Trends Programme Code: S110815S On March 11, 2011, Japan suffered the Great Eastern Earthquake and tsunami, followed by the problems at the Fukushima Daiic ...

110527

Supporting organisation Host Supporting organisation What Next for Financial Market Reform? CPD point(s) : The Law Society of Hong Kong : 6.5 points The HKICPA : 6.5 hours The HKICS : 6.5 points As ma ...

ex-en-sub

By email and by post 7 March 2011 Our Ref.: C/CFC, M75998 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Stree ...

sig_hiking110306

Spring Hiking The Sailing Interest Group (SIG) cordially invites you to join its hiking tour at Lantau Island as detailed below: Date: 6 March, Sunday Time: 9:45 am – 5:30 pm Assembly Location: Tung C ...

PI 2011 Flyer

Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...

HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

f110131s

Confirmation Notice will be sent 3 working days prior to the event date. *URL link of "Green Paper on the future of audit": http://ec.europa.eu/internal_market/consultations/docs/2010/audit/ ...

ITIG110305

Host Date Time Leader Programme Assembly time and place Transportation arrangement Enrolment fee CPD credit Capacity Deadline Language Mass Transit Railway Corporation (MTR) Saturday, 5 March 2011 9 a ...

pi-2011

Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...

pi

Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 19 Februar ...

hk-int5

29 November 2010 Our Ref.: C/FRSC Dear Sir/Madam, Exposure Draft of Hong Kong Interpretation 5 "Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains ...

mainland-reg-2011

第1 页香港会计师公会专业资格课程奖学金(只适用于已获公会评审认可的内地高校会计本科课程应届毕业生) 规则奖学金名称： 香港会计师公会专业资格课程奖学金奖学金名额： 每年最多五人。奖学金提供者： 香港会计师公会（ “ 公会” ） 目标： 奖学金的目标旨在鼓励最优秀及杰出的内地高校会计学专业毕业学员考取国际认可的会计职业资格；以及促进内地与香港会计行业的合作。资格要求： 被提名者必须为内地认可高校会 ...

sgig101105-flyer

Opera Singing Technique Beginners Course The Singing Interest Group (SgIG) has organized a 4-session opera singing technique course for beginners. If you are interested in opera or choir singing, you ...

pop song course_oct 10

Pop Songs Singing Technique Training Course The Singing Interest Group (SgIG) has organized a 10-session pop songs singing technique training course. Details are listed below: Dates: 3 October to 19 D ...

jun_aug

Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Quickstep – Elementary I (Tuesday) Paso Doble (西班牙鬥牛舞) – Elementary I (Thursday) 1. 15 June 2010 13 July 2010 22 July 2 ...

nb-b-amend1

Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...

Exposure Draft 2010

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 13 December 2010 Invitation to comment on IASB Exposure Draft of Hedge Accounting with link ...

mainland-reg-2010

第1 页香港会计师公会专业资格课程奖学金(只适用于已获公会评审认可的内地高校会计本科课程应届毕业生) 规则奖学金名称： 香港会计师公会专业资格课程奖学金奖学金名额： 每年最多五人。奖学金提供者： 香港会计师公会（ “ 公会” ） 目标： 奖学金的目标旨在鼓励最优秀及杰出的内地高校会计学专业毕业学员考取国际认可的会计职业资格；以及促进内地与香港会计行业的合作。资格要求： 被提名者必须为内地认可高校会 ...

100505

The "Value Play" About the topic At this seminar, Mr. Joe Bannister of Lovells LLP, London will look at how valuation issues have come to drive restructurings. His talk will cover the follow ...

s100430s

Financial Statement Fraud Programme Code: S100430S Speaker Mr. Kent Choi CFE, FCPA, CPA (USA) Mr. Choi worked in various multinational companies in Hong Kong and the United States. His great exposure ...

w100428s

Analysing Financial Statements for Accountants Case Study Workshop (re-run) Programme Code: W100428S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practit ...

w100421s-n-w100515s

Understanding Credit Derivatives: Lehman Brothers’ Minibond Case Study Workshop Programme Code: W100421S W100515S Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a masters degree holder, Mr. Wong is a ...

s100311s

Internal Auditing of Procurement Programme Code: S100311S Speaker Mr. Ricky Cheng, Director, Risk Advisory Services, BDO Financial Services Limited. Mr. Cheng has over 10 years of experience in both e ...

hkfrs-pe-forum

1 HKFRS for Private Entities -Overview Session Date 1st run: 18 March 2010 (Thursday) Full 2nd run: 19 March 2010 (Friday) Full 3rd run: 23 March 2010 (Tuesday) Full 4th run: 26 March 2010 (Friday) Fu ...

w100327as

Analysing Financial Statements for Accountants Case Study Workshop Programme Code: W100327AS Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner wi ...

s100510s

Enterprise Risk Management (ERM): What is Risk Appetite? Programme Code: S100510S Speaker Mr. Ricky Cheng, Director, Risk Advisory Services, BDO Financial Services Limited. Mr. Cheng has over 10 years ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

Candidates_Registration_Notes_Mainland

Hong Kong Institute of CPAs填表说明请按照下列方法填写注册报名表: Section 1 – App Details 1. Surname: 请将中文姓氏的国语或英文拼音按顺序填写，数据必须与身分证上的姓氏相同。2. Forename: 请填写您名字的国语或英文拼音按顺序填写，数据必须与身分证上的名字相同。3. Nationality: 中国国籍的学员填写Chinese。持 ...

s100205s

Benefits of a Low Carbon Office Programme Code: S100205S Speaker Dr William Yu, Head of Climate Program, WWF-Hong Kong Dr Yu is responsible for leading both public and business engagement programmes o ...

w100227s-0313S

New and Amended HKFRSs and Interpretations Programme Code: W100227S W100313S Speaker Mr. LAM Chi Yuen, Nelson FCPA (Practising) Mr. Lam is one of the most popular speakers and advisors on accounting a ...

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

s100114s

Entrepreneurship: practical lessons Programme Code: S100114S Speaker Dr. Joe Leung PhD in Continuing Education (Warwick). DProf in Consultancy & Training (Middlesex). Director, Middlesex East Asia ...

daig-events-jan

Latin/Ballroom Dance Class Date & Class Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 5 January 2010 7 January 2010 2. 12 January 2010 21 January 2010 3. 19 January 20 ...

qpe-userguide

QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...

qpe-userguide

QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...

GIG091205

Golf Day at Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day (9-hole only) for GIG members who are novice players. This provides a wonderful opportunity for members to put in practic ...

dig-oct

Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...

tango-cha

Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...

AppForm_RC_Sep09

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

C-Latin-Aug

Latin/Ballroom Dance Class Date & Class Date Tango (Elementary) Line Dance (Latin steps) Samba (Elementary II) 1. 4 Aug 2009 5 Aug 2009 30 July 2009 2. 11 Aug 2009 12 Aug 2009 6 Aug 2009 3. 18 Aug ...

Treasury

-----Original Message-----From: ComMem-WONG Shing Hei Sent: Tuesday, March 31, 2009 6:58 PM To: Steve Ong Cc: Council-LI Kwok Tso; ComMem-WONG CHUI Yue Chue Lesley; stafr@try.gov.hk; tafr3@try.gov.hk ...

WS-PRCTaxation_Apr-May2009

This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...

0109

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2009 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 January 2009. Members of the Committee p ...

FRSCMS-Jan

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2009 The Institute’s Financial Reporting Standards Committee (Committee) met on 6 January 2009. Members of the Committee p ...

I2C_IFRS_5

10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...

ERForm0807

(July 2008) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...

AppForm_RC

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

0108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

FRSCMS-Jan

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

0709

-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...

PR_IFRIC_D21

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 5 ...

PR-IFRIC-D21

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 5 ...

IIG070620

Insolvency Interest Group (IIG) Lunch Seminar The New PRC Bankruptcy Law -the end of the beginning Topic The New PRC Bankruptcy Law – the end of the beginning Speaker Mr. David Kidd, Partner & Hea ...

IIG070620

Insolvency Interest Group (IIG) Lunch Seminar The New PRC Bankruptcy Law -the end of the beginning Topic The New PRC Bankruptcy Law – the end of the beginning Speaker Mr. David Kidd, Partner & Hea ...

IIG070620

Insolvency Interest Group (IIG) Lunch Seminar The New PRC Bankruptcy Law -the end of the beginning Topic The New PRC Bankruptcy Law – the end of the beginning Speaker Mr. David Kidd, Partner & Hea ...

FPE_App_form_NEW

Application Deadline: Friday, 13 April 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete thi ...

IIG070123

Insolvency Interest Group Insolvency Interest Group (IIG) Lunch Seminar The Changing Face of Restructuring and Insolvency Topic The Changing Face of Restructuring and Insolvency (review of development ...

IIG070123

Insolvency Interest Group Insolvency Interest Group (IIG) Lunch Seminar The Changing Face of Restructuring and Insolvency Topic The Changing Face of Restructuring and Insolvency (review of development ...

IIG070123

Insolvency Interest Group Insolvency Interest Group (IIG) Lunch Seminar The Changing Face of Restructuring and Insolvency Topic The Changing Face of Restructuring and Insolvency (review of development ...

FPE_App_form_June06

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...

Case2

HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 2 AUDIT PROGRAMMES Scenario 1 AUDIT PROGRAMME – GENERAL CLIENT:DEF Limited Prepared by :ZYX Date : 6 May 05 PERIOD :y.e. 31 Dec 0 ...

Lee Shu Yan Simon 16-Sep-2004

16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...

company_bill_081203

-1 -BY FAX AND BY POST (2121 0420) Our Ref.: C/TXP(2), M23953 8 December 2003 Dr. Hon Eric Li Ka-cheung, Chairman of the Bills Committee, Inland Revenue (Amendment) Bill 2000, Legislative Council Buil ...

SEHK-chapter3a

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street, Cent ...

SEHK-chapter3a

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street, Cent ...

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June ...

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2012 Session The following is a list of examinable sta ...

w130824s & w130914as

w130824s & w130914as Credit Analysis for SMEs (Part 1) (re-run) Programme Code: W130824S W130914AS This workshop is a continuation of Analysing Financial Statements for Accountants series and intr ...

w120505s & w120609s

w120505s & w120609s Understanding Bank Facility Letters and Term Sheets for Accountants (re-run) Programme Code: W120505S W120609S This workshop will introduce and interpret key terms and conditio ...

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於1990年由註冊中醫師張齊運教授創辦，扎根香港逾30多年， 明醫堂旗下設有專業中醫團隊、整脊及推拿治療師多位醫師都曾在國內廣州的中醫院工作，亦於香港駐診多年， 設有多項中醫專科診療服務，能為客人提供個性化的治療及養生方案治療服務範疇包括：內科、皮膚科、婦科、痛症科、腫瘤科、得到廣泛的口碑相傳，當中包括不少本港高官及名人臨床經驗豐富情志科(情緒困擾)、針灸、艾灸、整脊、推拿、拔罐、穴位埋線等銅鑼灣 ...

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