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HKFRS 16 Leases

Can a subsidiary use its parents or groups incremental borrowing rate as the It depends. In principle, a subsidiary that is a lessee should not use its parent’s or group's incremental borrowing ra ...

發布日期: 2019-04-23

Vogue Laundry_pick up service

Terms & Conditions: Minimum net spending is 150. This service is not applicable for express service, monthly package and other promotion offers. Earn Asia Miles when you meet minimum net spending ...

File Type: pdf | Size: 721 KB

company

DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...

發布日期: 2008-04-28

File Type: pdf | Size: 212 KB

apps04-08

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

發布日期: 2004-09-07

File Type: pdf | Size: 716 KB

app04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...

發布日期: 2004-09-07

File Type: pdf | Size: 314 KB

Clarification on the participation of HKICPA in electoral activities in Taiwan

(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2020-01-11

HongKong_Seminar_Registrationform

Registration Form INSOL Hong Kong One Day Seminar 7th November 2018 Four Seasons Hotel, 8 Finance Street, Central, Hong Kong Closing Deadline: 24th October Please mail, fax or email this form to: Susa ...

發布日期: 2018-07-02

File Type: pdf | Size: 36 KB

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module A and B (December 2017 intake)Updated as at 27 September 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule AModule BClass 1Class 1 CHK3A2101C ...

發布日期: 2017-09-28

File Type: pdf | Size: 22 KB

Flyer_ETS_20172_MAS

You don't have access right to view the details. Please login.

發布日期: 2017-08-28

File Type: pdf | Size: 106 KB

Flyer_ETS_20171

Examination Techniques Seminars on QP Modules (June 2017 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2017 session. The ETS aims at he ...

發布日期: 2017-03-22

File Type: pdf | Size: 106 KB

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module C and D (June 2017 intake)Updated as at 15 March 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule CModule DClass 1Class 1 CHK3C2101CHK3D2101 ...

發布日期: 2017-03-15

File Type: pdf | Size: 29 KB

Flyer_Dec16_ETS_v6_for_website

Examination Techniques Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2016 session. The ETS ai ...

發布日期: 2016-10-24

File Type: pdf | Size: 106 KB

Flyer_Dec16_ETS_v3

發布日期: 2016-09-20

File Type: pdf | Size: 106 KB

sponsorshippackage

National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...

發布日期: 2015-07-23

File Type: pdf | Size: 150 KB

Performance statistics_201415

香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...

發布日期: 2015-02-13

File Type: pdf | Size: 360 KB

ADSTmanualform

SPECIALIST PROGRAMMES IN TAXATION Training Manuals Order Form Name: (Mr. /Ms.*) ______________________________________________________________________ HKICPA Membership /Registered Student /Taxation F ...

發布日期: 2015-01-13

File Type: pdf | Size: 104 KB

newbooks_dec14

New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...

發布日期: 2014-12-05

File Type: pdf | Size: 294 KB

Sponsorship Package_commericial_2014

National Day Celebration Dinner Monday, 22 September 2014 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2014-07-31

File Type: pdf | Size: 100 KB

rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

發布日期: 2013-08-26

File Type: pdf | Size: 37 KB

otw_tentative_schedule_2012

HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

發布日期: 2012-04-25

File Type: pdf | Size: 22 KB

Bloomsbury_PWCIFRS

Visit our website at www.bloomsbury.com.hk Bookshop: Shop 102, 1/F, Hutchison House, 10 Harcourt Road, Central, Hong Kong Tel: (852) 2526 5387 Fax: (852) 2877 0755 Customer Services: 2110 9828 E-mail: ...

發布日期: 2011-10-28

File Type: pdf | Size: 275 KB

applicationGuide

University of International Business and Economics 对外经济贸易大学会计专业方向香港会计师公会（以下简称“公会”）于2009 年通过了对外经济贸易大学国际商学院的管理学学士学位（会计专业）的评审。这意味着所修课程符合公会要求的会计专业毕业生，在毕业后可申请报读香港会计师公会的专业资格(QP)课程、并在达到相应的工作经验要求后成为香港会计师。报读条件 ...

發布日期: 2009-12-08

File Type: pdf | Size: 41 KB

App_ptt

Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...

發布日期: 2009-09-10

File Type: pdf | Size: 128 KB

record-1

Continuing Professional Development (CPD) Records* Period covered : 1 December to 30 November Structured CPD Organiser/Title Relevant dates/periods No. of hours Remarks (1) Courses, seminars, conferen ...

發布日期: 2009-04-06

File Type: pdf | Size: 18 KB

greenpartners

To : PR Section, HKSA Fax : 2865 6603 /2865 6776 Address : Hong Kong Society of Accountants 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong Enrollment Form to the HKSA /EPD Green Partners Progr ...

發布日期: 2002-01-04

File Type: pdf | Size: 56 KB

Flyer_Jun2016_ETS(Rev_3)

Flyer_Jun2016_ETS(Rev_3) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...

File Type: pdf | Size: 119 KB

Flyer_Jun2016_ETS(Rev_2)_1

Flyer_Jun2016_ETS(Rev_2)_1 The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination te ...

File Type: pdf | Size: 119 KB

Flyer_Jun2016_ETS(Rev_2)

Flyer_Jun2016_ETS(Rev_2) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...

File Type: pdf | Size: 118 KB

CO-rewrite - non transitional QA

When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...

發布日期: 2019-04-18

OUHK_BBA in Acct and Tax

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption BUSB220FIntegra ...

File Type: pdf | Size: 20 KB

NapierBA Hons Accounting

File Type: pdf | Size: 23 KB

Tsinghua_BAcc

专业名称:会计学专业授课模式:全日制高校名称:清华大学学院名称:School of Economics and Management 经济与管理学院适用对象*:于01/09/2019或之後入读该专业的学生豁免QP基础单元考试的课程规定课程名称M1会计学会计学原理M2管理会计管理会计I经济学原理I 经济学原理II概率论与数理统计管理学原理（指定选修）管理会计I营销管理（指定选修）信息管理导论管理信息 ...

File Type: pdf | Size: 459 KB

ZUFE_BMgt Accounting - CPA Canada __

专业名称:会计学专业（中加项目）授课模式:全日制高校名称:浙江财经大学学院名称:School of Accounting 会计学院适用对象:豁免QP基础单元考试的课程规定课程名称M1会计学Introductory Financial AccountingIntroductory Management AccountingIntermediate Management Accounting微观经济学 ...

File Type: pdf | Size: 275 KB

Part 9

Application of section 379 when the holding company was a wholly owned subsidiary Answer The requirement to prepare consolidated financial statements set out in section 379(2) applies to companies whi ...

發布日期: 2019-04-18

Shangri-La 2023 CNY Puddings and Hampers_HKICPA

Special Offer for Special Offer for Special Offer for Special Offer for Special Offer for Special Offer for Special Offer for Hong Kong Institute of Certified Public Accountants Hong Kong Institute of ...

File Type: pdf | Size: 1 MB

Register as a CPA

What is the experience requirement for registration as a CPA What is the experience requirement for registration as a CPA? You are required to possess three to five years of practical experience for m ...

發布日期: 2024-05-29

L1&2_combined_to_teacher_24Mar_2

L1&2_combined_to_teacher_24Mar_2 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

File Type: pdf | Size: 624 KB

L1&2_combined_to_teacher_24Mar_1

L1&2_combined_to_teacher_24Mar_1 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

File Type: pdf | Size: 624 KB

L1&2_combined_to_teacher_24Mar

L1&2_combined_to_teacher_24Mar HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team ...

File Type: pdf | Size: 623 KB

To_teacher_L1&2_24Mar

To_teacher_L1&2_24Mar 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team Leader ...

File Type: pdf | Size: 628 KB

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

發布日期: 2018-10-10

File Type: pdf | Size: 8 MB

December-Part3_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...

發布日期: 2014-12-01

File Type: pdf | Size: 71 KB

Burgundy - Sept 2014_rv

Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standard Price Offer Price Discount WA WS BH France Burgundy -Côte de Beaune 386482 Pierre-Yves Colin-Mor ...

發布日期: 2014-09-08

File Type: pdf | Size: 64 KB

flyer080117-18

廣州考察團暨稅法研討會Study Mission to Guangzhou cum Tax Seminar (2008 年1 月17 – 18 日) 隨著CEPA 的實施，粵港兩地經貿合作不斷加強，專業服務業在內地的發展面臨新的機遇。為此，香港會計師公會內地業務關注組聯同香港貿易發展局(“貿發局”) 將於2008 年1 月17 – 18 日組織會員到廣州市進行考察交流，並拜訪廣東省的稅務、工商行政 ...

發布日期: 2007-12-20

File Type: pdf | Size: 468 KB

app04-09

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...

發布日期: 2004-10-25

File Type: pdf | Size: 130 KB

PR_20201012_TC

1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分（香港，二零二零年十月十二日）香港會計師公會轄下一紀律委員會，於二零二零年八月二十四日就執業會計師黃安宜女士（會員編號：A21296）及張黃會計師事務所有限公司（執業法團編號：M0432）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。紀律委員會命令由二零二零年十月五日起吊銷黃女士的執業證書，並在 ...

File Type: pdf | Size: 487 KB

Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

File Type: pdf | Size: 382 KB

RSCP_Marathon_Result_2017

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRankOrganisationFamily NameGiven nameNet Time Total TimeCategory 1: 10km Run – TeamChampionHKICPABALLNicholas Alistair0:38:282:48:57WONGMa ...

發布日期: 2017-09-01

File Type: pdf | Size: 163 KB

RSCP_Marathon_Result_2017

發布日期: 2017-09-01

File Type: pdf | Size: 163 KB

Outstanding Performance_1

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) Team Leader Membe ...

發布日期: 2015-03-30

File Type: pdf | Size: 209 KB

Rundown-20131101

2013 SMP Symposium DRAFT (29 November 2013) Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:05 Welcoming Remarks Ms. Susanna Chiu – MH, President, HKICPA 09:05 – 10:05 Tax Update Speaker ...

發布日期: 2013-11-12

File Type: pdf | Size: 38 KB

Sponsorship Package_commericial_2013_2

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2013-07-23

File Type: pdf | Size: 101 KB

forum-app

Financial Reporting Forum 2010 Stay tuned for developments of IFRSs with Chairman of the IFRS Interpretations Committee, Robert Garnett Thursday, 22 July 2010 Operation & Finance Department, Hong ...

發布日期: 2010-06-23

File Type: pdf | Size: 95 KB

hkfrs-pe-ws-jun-jul-old

PPlleeaassee cclliicckk hheerree ffoorr oonnlliinnee eennrroollmmeenntt ((ffoorr HHKKIICCPPAA mmeemmbbeerrss oonnllyy)) Name: (*Mr. /Mrs. /Ms.) HKICPA Membership No.: (if applicable) Company name: Pos ...

發布日期: 2010-05-12

File Type: pdf | Size: 117 KB

PTF-AF-v1

Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...

發布日期: 2009-08-13

File Type: pdf | Size: 99 KB

revision_courses

Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...

發布日期: 2009-03-31

File Type: pdf | Size: 21 KB

ER-FinancialReportingForum

Financial Reporting Forum on IASB Exposure Draft ED 10 Consolidated Financial Statements – A comprehensive review of off balance sheet risk Finance and Operations Department Hong Kong Institute of CPA ...

發布日期: 2009-01-22

File Type: pdf | Size: 126 KB

ER-RIF090120

Restructuring and Insolvency Faculty (RIF) Lunch Seminar The Outlook for 2009 Enrollmentt Form Operation & Finance Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s R ...

發布日期: 2009-01-13

File Type: pdf | Size: 92 KB

EF-YMSC090103

Young CPAs Talk – Mr. Tsang Chung Wing Global Financial Tsunami and Recession EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 2 ...

發布日期: 2008-12-04

File Type: pdf | Size: 182 KB

ERForm1021

MBIG seminar – Decoding the Succession Arrangements Concerning Foreigners or Foreign Affairs in the Mainland (解讀內地涉外繼承安排) (MCS-1 Event Code : S-MBIG081021) Enrolment Deadline: 10 October 2008 Operatio ...

發布日期: 2008-09-23

File Type: pdf | Size: 68 KB

FR_app_form

Financial Reporting Forum 2008 Stay tuned for the developments of HKFRS/IFRS/ASBE Wednesday, 15 October 2008 MCS2 Event Code: SS081015 Operation & Finance Department, Hong Kong Institute of CPAs 3 ...

發布日期: 2008-09-22

File Type: pdf | Size: 52 KB

080918_enroll

Restructuring and Insolvency Faculty (RIF) Lunch Seminar The Impact of the Civil Justice Reform on insolvency litigation Enrollmentt Form Operation & Finance Department, Hong Kong Institute of CPA ...

發布日期: 2008-08-29

File Type: pdf | Size: 90 KB

080112_form

HKICPA & SFC Joint Seminar on the Update of PN 820 -The Audit of Licensed Corporations and Associated Entities of Intermediaries Date: 12 January 2008 Enrollmentt Form Member Services Department H ...

發布日期: 2007-12-20

File Type: pdf | Size: 42 KB

calendar

October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2007-10-18

File Type: pdf | Size: 724 KB

EAC_App_Form

You may use the mailing label above to return this form together with cheque(s). Deadline: Thursday, 23 February 2006 Please read the related article about the functions in the Institute’s webpage at ...

發布日期: 2006-02-08

File Type: pdf | Size: 71 KB

app03

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

發布日期: 2004-09-06

File Type: pdf | Size: 173 KB

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 22 July 2011 Dear members, We have enrolled 3 teams under ...

File Type: pdf | Size: 61 KB

Hong Kong Metropolitan University_BBA in Acct and Tax

File Type: pdf | Size: 199 KB

THU_BMgt Accounting _

专业名称:会计学专业授课模式:全日制高校名称:清华大学学院名称:School of Economics and Management 经济与管理学院适用对象:于01/09/2019至31/03/2022入读该专业的学生(备注)豁免QP基础单元考试的课程规定课程名称M1会计学会计学原理M2管理会计管理会计I经济学原理I 经济学原理II概率论与数理统计管理学原理（指定选修）管理会计I营销管理（指定选修 ...

File Type: pdf | Size: 280 KB

ZUFE_BMgt Accounting - CPA Canada __CPA Canada

专业名称:会计学专业（CPA Canada方向）授课模式:全日制高校名称:浙江财经大学学院名称:School of Accounting 会计学院适用对象:豁免QP基础单元考试的课程规定课程名称M1会计学Introductory Financial AccountingM2管理会计Introductory Management Accounting微观经济学宏观经济学概率论与数理统计统计学（指定选 ...

File Type: pdf | Size: 314 KB

Mirage_Korean Strawberry Afternoon Tea Jan 2022

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM KOREAN STRAWBERRY AFTERNOON TEA SA ...

File Type: pdf | Size: 668 KB

Ren_Mirage_Afternoon Feb 2023

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SAVOURIES咸點BEETROOT HUMMUS, AVOCAD ...

File Type: pdf | Size: 389 KB

to delete

REE-7 (9/2018) 香港特別行政區政府The Government of the Hong Kong Special Administrative Region 環境保護署Environmental Protection Department 產品環保責任（受管制電器）規例PRODUCT ECO-RESPONSIBILITY (REGULATED ELECTRICAL EQUIPMENT ...

File Type: pdf | Size: 1 MB

to delete

File Type: pdf | Size: 1 MB

Nina Hotel_Corporate Stay Dine Staycation 2021

Hong Kong Institute of Certified Public Accountants香港會計師公會Stay & Dine StaycationEnjoy home away from home experience from HK1,360 on Weekdays HK1,540 on Weekends (Fri –Sun) 平日每晚淨價由港幣1,360 起假日週五至 ...

File Type: pdf | Size: 602 KB

HKICPA_Order Form - Standing Offer 2017

Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...

發布日期: 2017-01-10

File Type: pdf | Size: 143 KB

HKICPA_Order Form - General Offer

發布日期: 2014-12-08

File Type: pdf | Size: 139 KB

RICOH Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

發布日期: 2014-11-06

File Type: pdf | Size: 762 KB

PTF

September 2006 Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete this form. PART A Name of Applicant: (Mr/Ms) ( ) Surname ...

發布日期: 2008-01-30

File Type: pdf | Size: 173 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

發布日期: 2006-12-28

File Type: pdf | Size: 976 KB

apps02

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointments made in 2002 Membership No. Name Employing Orga ...

發布日期: 2004-09-07

File Type: pdf | Size: 196 KB

students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

發布日期: 2004-09-02

File Type: pdf | Size: 42 KB

ptp-form

發布日期: 2004-09-02

File Type: pdf | Size: 42 KB

RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

File Type: pdf | Size: 762 KB

Important Notice for Bad Weather BilingualNov2019

HKICPA/HKABE BAFS Mock Examination Important Notice to All Candidates Bad Weather Notice If weather conditions are at all doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. ...

File Type: pdf | Size: 408 KB

Nina Hotel TWW - Stay Dine Apr 2022_DW

Nina Hotel TWW - Stay Dine Apr 2022_DW Enjoy a food inspired break in our comfortable Deluxe City View Roomfor HK1,410 pernight includingbreakfast and buffet dinner for2Terms & Conditions Terms &a ...

File Type: pdf | Size: 588 KB

Level 1_mail merge_24Mar Checked

HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team Leader Members Aberdeen Baptist Lu ...

發布日期: 2016-03-24

File Type: pdf | Size: 293 KB

December-Part2_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...

發布日期: 2014-11-29

File Type: pdf | Size: 74 KB

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

發布日期: 2014-11-29

File Type: pdf | Size: 81 KB

PR_20181016_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年十月十六日）香港會計師公會轄下一紀律委員會，於二零一八年九月十一日命令將會計師李國祥先生（會員編號：A02754）由二零一八年十月二十一日起永久從會計師名冊中除名。此外，紀律委員會對李先生作出譴責，並命令李先生須繳付罰款375,000港元及公會費用221,039.20港元。李先生曾是一間金融服務公司的執行董事，該公司曾擔任鈞濠集團有限公司 ...

發布日期: 2018-10-16

File Type: pdf | Size: 291 KB

PR_20181010_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年十月十日）香港會計師公會轄下一紀律委員會，於二零一八年九月四日命令將鄭惠恒先生（會員編號：A35685）由二零一八年十月十六日起從會計師名冊中除名，為期十年。此外，鄭先生須繳付公會的紀律程序費用34,432港元。鄭先生是一間秘書服務公司的唯一股東及董事。他曾為兩間公司從欺詐性投資計劃中所得款項進行轉賬。於二零一四年二月，鄭先生在區域法院案 ...

發布日期: 2018-10-10

File Type: pdf | Size: 240 KB

PR_20180808_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零一八年八月八日）香港會計師公會轄下一紀律委員會，於二零一八年七月三日命令將執業會計師李耀新先生（會員編號：F03440）由二零一八年八月十二日起從會計師名冊中除名，為期三年。此外，李先生須繳付紀律程序費用35,857港元。李先生曾是首華財經網絡集團有限公司（「首華」，香港上市公司）的執行董事、行政總裁及監察主任。於證券及期貨事務監察委員會提 ...

發布日期: 2018-08-07

File Type: pdf | Size: 279 KB

PR_20180627_TC

1 香港會計師公會對一間執業法團及一名執業會計師作出紀律處分（香港，二零一八年六月二十七日）香港會計師公會轄下一紀律委員會，於二零一八年五月二十四日就天職香港會計師事務所有限公司（「天職」，執業法團編號：M0154）及歐耀均先生（會員編號：F04855）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。紀律委員會同時命令天職及歐先生分別須繳付罰款250,0 ...

發布日期: 2018-06-27

File Type: pdf | Size: 249 KB

PR_20180507_TC

1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分（香港，二零一八年五月七日）香港會計師公會轄下一紀律委員會，於二零一八年三月二十七日就劉兆瑋（會員編號：F03825）、歐陽天華（會員編號：F03806）及劉歐陽會計師事務所有限公司（「劉歐陽」，執業法團編號：M0005）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。紀律委員會另命令劉先生、歐 ...

發布日期: 2018-05-07

File Type: pdf | Size: 291 KB

PR_20180418_TC

1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分（香港，二零一八年四月十八日）香港會計師公會轄下一紀律委員會，於二零一八年三月一日對執業會計師林群先生（會員編號：A15850）及張慶植會計師行有限公司（執業法團編號：M0095）作出譴責，並命令答辯人繳付罰款35,000港元及費用10,000港元。張慶植會計師行有限公司對一座住宅大廈的修復工程由二零零五年九月至二零零九年十二月期間的財務 ...

發布日期: 2018-04-18

File Type: PDF | Size: 204 KB

PR_20180326_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年三月二十六日）香港會計師公會轄下一紀律委員會，於二零一八年二月七日命令將余藹琪小姐（會員編號：A21156）由二零一八年三月二十四日起從會計師名冊中除名，為期四年。此外，余小姐須繳付公會的紀律程序費用36,165港元。余小姐於二零一四年八月在區域法院被裁定犯下一項作為代理人串謀使用文件意圖欺騙其主事人的罪行，及一項作為代理人接受利益的罪行 ...

發布日期: 2018-03-26

File Type: pdf | Size: 220 KB

PR_20180309_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年三月九日）香港會計師公會轄下一紀律委員會，於二零一八年一月三十日命令將麥惠雯小姐（會員編號：A37354）由二零一八年三月十一日起從會計師名冊中除名，為期五年。此外，麥小姐須支付紀律程序費用72,446港元。麥小姐因假冒受僱公司董事的簽名並提取了一張以其本人為受益人的支票，被裁定犯下香港法例第210章《盜竊罪條例》第9條的三項罪行，並因而 ...

發布日期: 2018-03-23

File Type: pdf | Size: 212 KB

Tso Yin Yee_Chi Press Release_AC_ET_180223_ET_180227

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零一八年三月一日）香港會計師公會轄下一紀律委員會，於二零一八年一月二十三日命令由二零一八年三月六日起吊銷曹燕儀小姐（會員編號：F06765）的執業證書，並在16個月內不向其另發執業證書。此外，曹小姐須支付紀律程序費用38,665港元。曹小姐是卓譽會計師事務所有限公司的獨資經營人，負責該事務所的品質監控系統及核證項目質素。在公會進行執業審核期間 ...

發布日期: 2018-02-27

File Type: pdf | Size: 237 KB

D-16-1145C_1191C_Alfred Tam_press release_Chi_ET_TCL_ET_TCL 180223

1 香港會計師公會對一名會計師及一間會計師事務所作出紀律處分（香港，二零一八年二月二十六日）香港會計師公會轄下一紀律委員會，於二零一八年一月十六日對譚德權先生（會員編號：F02942）及譚德權會計師事務所（事務所編號：1475）作出譴責。另外，紀律委員會命令兩名答辯人須共同及各別繳付罰款414,463.40港元及紀律程序費用32,781港元。譚先生是譚德權會計師事務所的獨資經營者，該事務所現已被撤 ...

發布日期: 2018-02-23

File Type: pdf | Size: 242 KB

Order form_Pacific Coffee JURA Coffee Machine

JURA Coffee Machine HKICPA Offer 2017 JURA 咖啡機香港會計師公會優惠2017 IMPRESSA Z6-Good Pick for Coffee lover 咖啡至愛Suggested Retail Price建議零售價: HK26,880 Dimensions尺寸: 32W x 37.5H x 45D cm Varity of Coffee special ...

發布日期: 2017-02-27

File Type: pdf | Size: 587 KB

Result of Level 2

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name Team Leader Members China Holiness Chur ...

發布日期: 2015-05-20

File Type: pdf | Size: 403 KB

110127

「2011 年宏觀經濟展望與香港股市前景」研討會Semiinar on “Outtllook off 2011 Macro Economy and Hong Kong Equiitty Markett” 歐美多國為了拯救疲弱的經濟，已實行了新一輪「量化寬鬆」貨幣措施(QE2)，觸發更多熱錢湧入亞洲，香港無可避免會面對通脹加劇、資產泡沫和金融市場波動等風險。香港貿易發展局與香港會計師公會特別邀請著 ...

發布日期: 2011-01-18

File Type: pdf | Size: 223 KB

result_zoke around the island_website

Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...

發布日期: 2010-12-01

File Type: pdf | Size: 129 KB

101112

「內地專利及商標保護概況」研討會Seminar on “Patent and Trademark Protection in the Mainland” 產品專利及企業商標作為企業的重要無形資產，是香港企業在內地拓展業務時必須重視的一環。由於香港和內地在保護知識產權方面的法制不盡相同，香港貿易發展局與香港會計師公會特別邀請內地專家就如何在內地有效地保護企業的產品專利和商標這個議題作出講解，希望加強 ...

發布日期: 2010-11-29

File Type: pdf | Size: 123 KB

Gilman_form_Nov-Dec 2010

姓名Name : 日期Date : 品牌Brand 種類Sub-cat 型號Model 市場售價Regular Market Price 香港會計師公會會員尊享價HKICPA Exclusive Price 數量Quantity 港幣總額Total 窗口式冷氣機(3/4匹) Window Type Air Conditioner (3/4 HP) 窗口式冷氣機(1匹) Window Type Ai ...

發布日期: 2010-11-16

File Type: pdf | Size: 56 KB

mbig-1008

日期2010年8月12日(星期四) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213號胡忠大廈27樓香港會計師公會培訓中心主講嘉賓中國法律（服務）香港有限公司莊仲希律師主席香港會計師公會內地業務關注組副召集人胡勁恒先生研討會內容港人在內地投資企業及購買房產等情況日益普遍。如果這些港人不幸身故，其親人在繼承其內地資產時，便需要根據內地繼承法的規定進行。為使公會會員掌握基本的內地涉外繼 ...

發布日期: 2010-07-28

File Type: pdf | Size: 258 KB

mbig_080922_flyer_remind

「內地勞動爭議調解仲裁法」研討會Sem in ar on “M ai nl a nd Labour Disp ute Media ti on and Ar bi t rati on Law ” 內地自2008 年5 月1 日起施行的《勞動爭議調解仲裁法》，是繼《勞動法》和《勞動合同法》之後，一項規範勞動關係和勞動爭議的重要法律。《勞動爭議調解仲裁法》出台後，勞動爭議案件以倍數遞增，案情亦日益複雜 ...

發布日期: 2008-09-19

File Type: pdf | Size: 405 KB

mbig_081021_flyer

日期2008年10 月21 日(星期二) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213 號胡忠大廈27 樓香港會計師公會培訓中心主講嘉賓杜偉強律師事務所高級合夥人暨北京代表處首席代表杜偉強律師杜偉強律師事務所北京代表處經理、中國法律顧問陳嵐律師主席香港會計師公會內地業務關注組副召集人胡勁恒先生研討會內容港人與內地公民結婚、開設銀行賬戶、購買內地房產等重要資產的情況日益普遍。如 ...

發布日期: 2008-09-19

File Type: pdf | Size: 129 KB

081021_flyer

日期2008年10月21日(星期二) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213號胡忠大廈27 樓香港會計師公會培訓中心主講嘉賓杜偉強律師事務所高級合夥人暨北京代表處首席代表杜偉強律師杜偉強律師事務所北京代表處經理、中國法律顧問陳嵐律師主席香港會計師公會內地業務關注組副召集人胡勁恒先生研討會內容港人與內地公民結婚、開設銀行賬戶、購買內地房產等重要資產的情況日益普遍。如果這些 ...

發布日期: 2008-09-19

File Type: pdf | Size: 509 KB

mbig_080922_flyer

「內地勞動爭議調解仲裁法」研討會Seminar on “Mainland Labour Dispute Mediation and Arbitration Law” 內地自2008 年5 月1 日起施行的《勞動爭議調解仲裁法》，是繼《勞動法》和《勞動合同法》之後，一項規範勞動關係和勞動爭議的重要法律。《勞動爭議調解仲裁法》出台後，勞動爭議案件以倍數遞增，案情亦日益複雜。現今不少港人往內地工作或開展 ...

發布日期: 2008-08-26

File Type: pdf | Size: 128 KB

PR_1794P_TCPR_14April_V3_Chi

1 香港會計師公會與一名執業會計師就監管程序達成協議（香港，二零二二年四月二十二日）香港會計師公會與執業會計師朱雅儀女士（會員編號：F05744）就被指控違反專業準則而進行的監管程序，達成協議。相關投訴涉及公會於二零二一年對畢馬威會計師事務所進行的執業審核，發現該事務所審計一間私人公司截至二零一九年十二月三十一日止年度的財務報表時犯有缺失。畢馬威對有關的財務報表發出無保留的核數師意見。朱女士為負 ...

File Type: pdf | Size: 459 KB

PR_20211103_TC

1 香港會計師公會與兩名執業會計師就監管程序達成協議（香港，二零二一年十一月三日）香港會計師公會與執業會計師陳智光先生（會員編號： F05388）及執業會計師沈振豪先生（會員編號：A20851）就被指控違反專業準則而進行的監管程序，達成協議。相關事項涉及公會對晉華會計師事務所有限公司進行執業審核時發現的重大審計缺失。該執業審核涵蓋一間香港上市公司及其附屬公司截至二零一六年十二月三十一日止年度綜合財 ...

File Type: pdf | Size: 344 KB

PR_20190502_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年五月二日）香港會計師公會轄下一紀律委員會，於二零一九年三月二十五日命令將會計師尹應能先生（會員編號：F01894）由二零一九年五月二十四日起從會計師名冊中除名，為期兩年。此外，尹先生須繳付紀律程序費用37,000港元。尹先生於二零零五年獲委任為首華財經網絡集團有限公司（「首華」，香港上市公司）的主席，隨後調任為非執行董事。他於二零零八年十 ...

File Type: pdf | Size: 300 KB

PR_20201009_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二零年十月九日）香港會計師公會轄下一紀律委員會，於二零二零年八月二十一日命令，由二零二零年十月五日起將會計師盧葉堂先生（會員編號：A04089）從會計師名冊中除名，為期一年。此外，盧先生須繳付紀律程序費用64,012港元。盧先生是盧葉堂會計師行的獨資經營者，該會計師行須於二零一八年五月接受公會跟進執業審核。由於盧先生不合作，執業審核委員會向他發 ...

File Type: pdf | Size: 424 KB

PR_20181024_TC

1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分（香港，二零一八年十月二十四日）香港會計師公會轄下一紀律委員會，於二零一八年九月十二日就林碧華女士（會員編號：A18103）及香港立信德豪會計師事務所有限公司（執業法團編號：M0200）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。紀律委員會命令兩名答辯人須共同及各別繳付罰款100,000港元，以及公會及財務匯報 ...

File Type: pdf | Size: 286 KB

PR_20210421_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二一年四月二十一日）香港會計師公會轄下一紀律委員會，於二零二一年三月十二日命令將徐耀恒先生（會員編號：A43477）由二零二一年四月二十三日起從會計師名冊中除名，為期12個月。此外，徐先生須繳付紀律程序費用29,178港元。徐先生於二零一九年六月被裁判法院裁定犯下一項有違公德的行為，並被判處監禁。徐先生就裁決提出之上訴於二零二零年一月被上訴法庭 ...

File Type: pdf | Size: 417 KB

PR_20210423_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年四月二十三日）香港會計師公會轄下一紀律委員會，於二零二一年三月十六日就執業會計師蔣倩薇（會員編號：F05766）犯有專業上的失當行為及不名譽行為，對她予以譴責。紀律委員會另命令由二零二一年四月二十七日起吊銷蔣女士的執業證書及將其從會計師名冊中除名，為期三年。此外，蔣女士須繳付紀律程序費用66,051.50 港元。蔣女士以個人名義全職執 ...

File Type: pdf | Size: 437 KB

PR_20190125_TC

1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分（香港，二零一九年一月二十五日）香港會計師公會轄下一紀律委員會，於二零一八年十二月二十四日就天健（香港）會計師事務所有限公司（「天健」，執業法團編號：M0268）及兩名執業會計師馮培漳先生（會員編號：F01100）和黃浩源先生（會員編號：F01794）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出 ...

File Type: pdf | Size: 291 KB

1447C_13052021_TC

1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零二一年五月十三日）香港會計師公會轄下一紀律委員會，於二零二一年三月三十一日就執業會計師俞功成（會員編號：F04854）及俞功成會計師樓（事務所編號：1668）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。此外，紀律委員會命令答辯人須繳付罰款50,000港元及紀律程序費用72,892.50港元。俞先 ...

File Type: pdf | Size: 442 KB

PR20210616_TC

1 香港會計師公會對兩名執業會計師作出紀律處分（香港，二零二一年六月十六日）香港會計師公會轄下一紀律委員會，於二零二一年四月二十八日就執業會計師徐玉琼小姐（會員編號：A12539）及執業會計師鄺錦坤先生（會員編號：A06661）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。此外，紀律委員會命令徐小姐及鄺先生須分別繳付罰款150,000港元及80,000港元。紀律委員會另命 ...

File Type: pdf | Size: 473 KB

PR20210621_CN

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年六月二十一日）香港會計師公會轄下一紀律委員會，於二零二一年五月十一日就執業會計師吳家康先生（會員編號：F07043）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他予以譴責。此外，吳先生須繳付罰款150,000港元以及公會及財務匯報局（「財匯局」）費用共100,222港元。吳先生曾於一家執業法團審計香港上市公司中國網絡教育 ...

File Type: pdf | Size: 460 KB

PR_20190425_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年四月二十五日）香港會計師公會轄下一紀律委員會，於二零一九年三月十八日命令將黃雪芬小姐（會員編號：A13298）由二零一九年四月二十九日起從會計師名冊中除名，為期一年。此外，委員會命令黃小姐須繳付公會費用34,447港元。黃小姐於二零一六年年初被公會抽選作執業審核，當時她是一名持有執業證書的獨資經營者。公會的執業審核人員曾試圖通過黃小姐的註 ...

File Type: pdf | Size: 285 KB

PR_20220629_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二二年六月二十九日）香港會計師公會轄下一紀律委員會，於二零二二年五月二十三日對會計師王敏珊小姐（會員編號：A42502）作出譴責，並命令於二零二二年七月四日起12 個月內不向王小姐另發執業證書。此外，王小姐須繳付罰款100,000 港元及紀律程序費用56,786 港元。王小姐是灝天（香港）會計師事務所有限公司的非執業董事。該執業法團於二零一九年 ...

File Type: pdf | Size: 401 KB

PR20210708_C

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二一年七月八日）香港會計師公會的一個紀律委員會，於二零二一年五月二十八日命令將韓鶴立小姐（會員編號：A42630）由二零二一年七月九日起從會計師註冊紀錄冊中除名，為期五年。此外，韓小姐須繳付公會紀律程序費用44,590港元。韓小姐向其僱主提供兩張聲稱為一間醫院所簽發的醫療證明書作為申請病假的證明。該僱主其後發現上述證明書並不是由該醫院簽發，而韓 ...

File Type: pdf | Size: 443 KB

PR_20220329_TC

1 香港會計師公會對一名註冊學生作出紀律處分（香港，二零二二年三月二十九日）香港會計師公會轄下一紀律委員會，於二零二二年二月十八日頒佈胡屹（註冊學生編號：S045468）不適宜維持註冊學生的身份，並命令將其姓名由二零二二年三月三十日起從註冊學生的註冊紀錄冊中刪除。此外，胡先生須繳付紀律程序費用港幣五萬五千四百六十五元。胡先生是公會專業資格課程的註冊學生。他於二零一九年及二零二零年期間，在一間會計師 ...

File Type: pdf | Size: 491 KB

PR_20180802_TC

1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分（香港，二零一八年八月二日）香港會計師公會轄下一紀律委員會，於二零一八年六月二十日就Andrew David Ross先生（會員編號：A01858）、霍偉明先生（會員編號：A14447）及天職香港會計師事務所有限公司（「天職」，執業法團編號：M0154）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出 ...

發布日期: 2018-08-02

File Type: pdf | Size: 308 KB

PR_20180608_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一八年六月八日）香港會計師公會轄下一紀律委員會，於二零一八年五月二日命令將會計師印國庭先生（會員編號：A17960）由二零一八年六月十三日起從會計師名冊中除名，為期五年。此外，印先生須繳付紀律程序費用262,499港元。印先生曾受僱於京華山一企業融資有限公司（「京華山一」），擔任企業金融主管的個人助理，期間印先生是香港法例第571章《證券及期貨 ...

發布日期: 2018-06-08

File Type: pdf | Size: 299 KB

D-15-1096F Chi press release _ Final_12 Feb 2018

1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分（香港，[二零一八年二月十二日]）香港會計師公會轄下一紀律委員會，於二零一八年一月五日就Andrew David Ross（會員編號：A01858）、霍偉明（會員編號：A14447）及天職香港會計師事務所有限公司（執業法團編號：M0154）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。委員會另 ...

發布日期: 2018-02-12

File Type: pdf | Size: 259 KB

AssurReportCF-24C

Suggested Chinese translation of Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) (August 2 ...

發布日期: 2008-08-13

File Type: pdf | Size: 97 KB

AssurReportCF-24C

發布日期: 2008-08-13

File Type: pdf | Size: 97 KB

kuoni_april

All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則： * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發， * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證，菁英郵輪公司及其特約 ...

File Type: pdf | Size: 1 MB

PR_20190507_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年五月七日）香港會計師公會轄下一紀律委員會，於二零一九年四月一日命令將會計師吳子正先生（會員編號：F04959）由二零一九年五月十三日起從會計師名冊中除名，為期12個月。此外，吳先生須繳付紀律程序的部份費用32,496港元。吳先生曾為精熙國際（開曼）有限公司（「該公司」，一間香港上市公司）的財務總監、公司秘書及合規主任。吳先生在該等職位上有 ...

File Type: pdf | Size: 304 KB

PR_20200730_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二零年七月三十日）香港會計師公會轄下一紀律委員會，於二零二零年六月二十二日命令將會計師王談意先生（會員編號：A33301）由二零二零年八月二十一日起從會計師名冊中除名，為期兩年。此外，王先生須繳付紀律程序費用128,202港元。王先生曾是一間海外私人公司（「該公司」）的唯一董事及股東。該公司持有兩間香港上市公司的股份（「該等股份」），該等股份於 ...

File Type: pdf | Size: 451 KB

PR_20190214_TC_PN

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零一九年二月十四日）香港會計師公會轄下一紀律委員會，於二零一九年一月八日命令將莫永佳先生（會員編號：F02518）由二零一九年二月十九日起從會計師名冊中除名，為期六個月。此外，莫先生被譴責及須繳付公會費用56,494港元。莫先生是一間前香港上市公司格林柯爾科技控股有限公司的公司秘書及財務總監，亦為該集團的合資格會計師（定義按當時適用的《創業板 ...

File Type: pdf | Size: 312 KB

PR_20220420_TC_V1

1 香港會計師公會對兩名會計師作出紀律處分（香港，二零二二年四月二十日）香港會計師公會（「公會」）轄下一紀律委員會，於二零二二年三月一日就會計師洪榮鋒先生（會員編號：A24170）及會計師陳錦華先生（會員編號：A16790）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為，對他們予以譴責。紀律委員會另命令，由二零二二年四月十二日起分別將洪先生及陳先生從 ...

File Type: pdf | Size: 222 KB

PR_1196C_1235C_CN_revised

香港會計師公會對一名會計師作出紀律處分（香港，二零二三年十月廿四日）香港會計師公會轄下一紀律委員會，於二零二零年九月三日譴責執業會計師陳銳衡先生（會員編號： F05525）沒有或忽略遵守、維持或以其他方式應用香港會計師公會發出之專業條例。該紀律委員會命令，由二零二零年十月十五日起吊銷陳先生的執業證書，並在十二個月內不向其另發執業證書。紀律委員會亦命令他繳付罰款100,000 港元及紀律程序費用21 ...

File Type: pdf | Size: 632 KB

PR_1196C_1235C_CN

File Type: pdf | Size: 632 KB

HKICPA_timetable for public_20201

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

File Type: pdf | Size: 276 KB

HKICPA_timetable for public_20202

File Type: pdf | Size: 265 KB

PR_20180409_TC

1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一八年四月九日）香港會計師公會轄下一紀律委員會，於二零一五年九月八日裁定執業會計師王德文先生（會員編號：F02863）及中瑞岳華（香港）會計師事務所（事務所編號：1140）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業標準。兩名答辯人須各自繳付罰款10,000港元並共同繳付公會紀律程序費用95,40 ...

發布日期: 2018-04-09

File Type: pdf | Size: 211 KB

S161031S

香港會計師公會講座：如何處理好中國稅務局的稅務調查(再度開辦) 課程編號: 中國稅務局近年致力於打擊企業逃稅和避稅活動。在這講座中，主講嘉賓將會探討如何處理好中國稅務局的稅務調查，內容包括： (一) 税務調查的種類及《關於展開2015年稅收專項檢查工作的通知》的解讀與分析(二) 稅務局的審核與會面過程，包括：稅務局如何選擇調查的對象、審核的程序及所涉及的稅務問題、怎樣有效地處理與稅務局的會面和 ...

發布日期: 2016-08-19

File Type: pdf | Size: 406 KB

S161018S

香港會計師公會講座：調配中國資產架構及外滙關注點課程編號: 本講座目的為在職會計人員在處理中國資產買賣或組織架構提供認知及外匯流出流入的新知，從而在轉讓資產前處理潛在的問題、風險及成效收益，以保障公司及個人利益。本講座內容包括以例子講解審視可行性及架構時應注意的地方、審視財務數據及稅務狀況資料時應注意的地方、及中國跨境資金流出及流入時應注意的地方。期望聽眾能在講座後能有以下得益：在投資中國 ...

發布日期: 2016-08-08

File Type: pdf | Size: 410 KB

846r12_QP_Graduation_Aplus-Dec2019_V2

AU YEUNG, Hang Kwan AU YEUNG, Man Ting Vivian AU, Wai Man AU-YEUNG, Florence CAI LEE, Anne Lucia CHAK, Yuen Ting CHAN, Wai Ming Carmen CHAN, Cheong Tai Kevin CHAN, Cheung Ching CHAN, Chi Wang CHAN, Ch ...

File Type: pdf | Size: 900 KB

846r12_QP_Graduation_Aplus-Dec2019_V2

File Type: pdf | Size: 900 KB

CPA_QP_SCMP_Page_two

AU YEUNG Ka Yi AU Chin Toa AU Ching Man AU Ho Chi AU Kin Fan AU Man Yi AU Shuk Man AU Siu Pong AU Wang Leung AU Wing Sze BUT Ho Chun CHAI Chak Ho CHAM Siu Tsan CHAN Carrie CHAN Chi Lap CHAN Chi Yeung ...

發布日期: 2009-09-25

File Type: pdf | Size: 538 KB

HKICPAtimetable for public20202 1 Sept

File Type: pdf | Size: 269 KB

HKICPAtimetable for public20202 15 Sept

File Type: pdf | Size: 267 KB

PR_20180516_TC

1 香港會計師公會對一間事務所及兩名執業會計師作出紀律處分（香港，二零一八年五月十六日）香港會計師公會轄下一紀律委員會，於二零一八年四月六日對國衛會計師事務所（事務所編號：0495）、執業會計師鄭中正先生（會員編號：F04820）及執業會計師黎德誠先生（會員編號：F05358）（統稱為「答辯人」）作出譴責。此外，紀律委員會命令國衛、鄭先生及黎先生分別須繳付罰款400,000港元、300,000港元 ...

發布日期: 2018-05-16

File Type: pdf | Size: 288 KB

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

發布日期: 2015-03-17

File Type: pdf | Size: 3 MB

QP_Graduation_Aplus-Jun2022_update

LAU Ka Man LAU Ka Yi LAU Kwun Yu LAU Po Yu LAU Sing Yi LAU Tsz Chung LAU Wai To LAU Wai Tung LAU Yu Wing LAU Yuen Shan LAW Ho Ming LAW Ka Lok LAW Nok LAW Ping Keung LEE Chi Yuen LEE Chuen Pik LEE Chun ...

File Type: pdf | Size: 240 KB

QP_Graduation_Dec2015_session

AU Sin Ting AU Yuen Ling AU YEUNG Wai Sze AU-YEUNG Chun Yat BAI Bingxin BAI Wenlong BAI Yang BAO Wei BIAN Shanshan CAI Suiping CHAI Heqing CHAK Joyce Wing Ying CHAK Tsz Sin, Janice CHAN Chi Chung CHAN ...

發布日期: 2016-02-25

File Type: pdf | Size: 114 KB

QPgraduates

Print Ad -AGCC 2008 1st proof 2nd proof 4th proof Checked by Date: 15 Aug 08 Date: 21 Aug 08 Date: 27 Aug 08 Publication: SCMP Size: FP -360mm (W) x 540mm(H) Color: 4C Sceenline: 150 lpi Material dead ...

發布日期: 2008-09-23

File Type: pdf | Size: 236 KB

846r15_QP_Graduation_Aplus-Dec2021_220413

LAU Tze Ying LAU Wai Ho LAU Wing Hay LAU Wing Lam LAU Wing Lam Kathy LAU Wing Yin LAU Winnie Ying Ling LAU Yat To Brian LAU Yin Yu LAU Yuen Yee LAW Chun Hung LAW Chung Wing LAW Hoi Ching LAW Jason LAW ...

File Type: pdf | Size: 201 KB

nov-issue

PRC accounting 44 November 2010 Illustration: Dorling Kindersley/Getty Images 我國上市公司2009年執行企業會計準則情況分析報告– 基於企業會計準則實施的經濟效果（第二部份） An analysis of the economic impact of Chinese listed companies’ implement ...

發布日期: 2010-10-26

File Type: pdf | Size: 351 KB

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HKFRS 16 Leases

Vogue Laundry_pick up service

company

apps04-08

app04-07

Clarification on the participation of HKICPA in electoral activities in Taiwan

HongKong_Seminar_Registrationform

KPMG_Workshop_Schedule

Flyer_ETS_20172_MAS

Flyer_ETS_20171

KPMG_Workshop_Schedule

Flyer_Dec16_ETS_v6_for_website

Flyer_Dec16_ETS_v3

sponsorshippackage

Performance statistics_201415

ADSTmanualform

newbooks_dec14

Sponsorship Package_commericial_2014

rundown_11 Jul 13

otw_tentative_schedule_2012

Bloomsbury_PWCIFRS

applicationGuide

applicationGuide

applicationGuide

applicationGuide

applicationGuide

applicationGuide

applicationGuide

App_ptt

record-1

greenpartners

Flyer_Jun2016_ETS(Rev_3)

Flyer_Jun2016_ETS(Rev_2)_1

Flyer_Jun2016_ETS(Rev_2)

CO-rewrite - non transitional QA

OUHK_BBA in Acct and Tax

NapierBA Hons Accounting

Tsinghua_BAcc

ZUFE_BMgt Accounting - CPA Canada __

Part 9

Shangri-La 2023 CNY Puddings and Hampers_HKICPA

Register as a CPA

L1&2_combined_to_teacher_24Mar_2

L1&2_combined_to_teacher_24Mar_1

L1&2_combined_to_teacher_24Mar

To_teacher_L1&2_24Mar

MichaelChung_compressed

December-Part3_201412_rv

Burgundy - Sept 2014_rv

flyer080117-18

app04-09

PR_20201012_TC

Zung Fu Offer Sep 2024

RSCP_Marathon_Result_2017

RSCP_Marathon_Result_2017

Outstanding Performance_1

Rundown-20131101

Sponsorship Package_commericial_2013_2

forum-app

hkfrs-pe-ws-jun-jul-old

PTF-AF-v1

revision_courses

ER-FinancialReportingForum

ER-RIF090120

EF-YMSC090103

ERForm1021

FR_app_form

080918_enroll

080112_form

calendar

EAC_App_Form

app03

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)

Hong Kong Metropolitan University_BBA in Acct and Tax

THU_BMgt Accounting _

ZUFE_BMgt Accounting - CPA Canada __CPA Canada