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Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

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Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

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FE (Jun 18) Paper I_Question

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i2ced_coepartg

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

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Module 3

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hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

發布日期: 2014-05-28

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apm_egmcl

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MPS_D_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: 2018-04-19

File Type: pdf | Size: 727 KB

MPS_D_PartII

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MPS_D_PartII

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Application_form_2020

Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...

ETS_Module_B

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發布日期: 2016-05-27

File Type: pdf | Size: 503 KB

CrazySale_extended_ICPAflyer_re

UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...

發布日期: 2013-11-27

web_OPAC_2013

OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. OOffffeerr 15% discount on OPA ...

發布日期: 2013-01-02

File Type: pdf | Size: 54 KB

opac

OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. Offfferr 15% discount on OPAC E ...

發布日期: 2011-01-06

File Type: pdf | Size: 30 KB

Internal Control and Risk Management - A Basic Framework

Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...

發布日期: 2009-04-03

Defining and Developing an Effective Code of Conduct for Organisations

Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...

發布日期: 2009-04-03

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...

發布日期: 2019-04-25

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...

發布日期: 2020-11-09

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

發布日期: 2018-01-31

File Type: pdf | Size: 36 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

發布日期: 2014-07-23

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

發布日期: 2013-08-02

File Type: pdf | Size: 52 KB

tlsjune

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

發布日期: 2013-04-17

File Type: pdf | Size: 261 KB

0702-28-10

Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...

發布日期: 2011-07-28

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

發布日期: 2010-11-30

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Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

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Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

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welcome_offers_2019

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

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Dec 2017

Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...

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Decision on sanctions and costs_1178F_25Apr2020_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Dis ...

File Type: pdf | Size: 316 KB

Mobile Medical Mar 2023 Offer

送超市禮券MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 HK5,680 HK7,380 HK9,680 HK2,400 美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢查(共72項檢查) 原價3,380 血 ...

File Type: pdf | Size: 278 KB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

發布日期: 2015-09-10

Module B

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: 2013-02-15

File Type: pdf | Size: 383 KB

Flyer_LawSoc_final

Supporting organisation Host Supporting organisation Seminar on “Promoting or Sabotaging Fintech in Hong Kong?” and “International Regulation of Cryptocurrency and Structuring of Initial Coin Offering ...

發布日期: 2018-08-22

File Type: pdf | Size: 354 KB

LawSoc_v

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

發布日期: 2018-02-26

File Type: pdf | Size: 397 KB

LawSoc_v.1

發布日期: 2018-02-26

File Type: pdf | Size: 397 KB

Flyer - 18 Dec 17_v.3

Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...

發布日期: 2017-11-17

File Type: pdf | Size: 356 KB

Flyer - 18 Dec 17_v

發布日期: 2017-11-17

File Type: pdf | Size: 356 KB

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

發布日期: 2016-03-18

its-Apr-Jun

發布日期: 2016-03-18

File Type: pdf | Size: 419 KB

Joint Seminar on 22 Mar 16

Supporting organisation Host Supporting organisation Seminar on “SME Growth Markets under MiFID-II -Will it Improve Access to the Markets?” and “Insider Dealing in Europe – Strategies under the new Ma ...

發布日期: 2016-02-26

s150910j

Supporting organisation Host Supporting organisation Seminars on "FATCA Enforcement and Compliance" and "The U.S. Reaction to BEPS" CPD point(s) : The HKICPA : 4 hours (2 hours per ...

發布日期: 2015-09-08

File Type: pdf | Size: 446 KB

lawsoc150911

Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...

發布日期: 2015-08-19

File Type: pdf | Size: 395 KB

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

發布日期: 2015-08-07

File Type: pdf | Size: 611 KB

tue_wau11

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-09-22

File Type: pdf | Size: 624 KB

s140410j

Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...

發布日期: 2014-03-12

File Type: pdf | Size: 372 KB

techwatch71

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

發布日期: 2008-09-03

File Type: pdf | Size: 232 KB

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

File Type: pdf | Size: 97 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 90 KB

Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 90 KB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 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 argu ...

File Type: pdf | Size: 117 KB

e_Series (Apr2017)v2

e_Series (Apr2017)v2 * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...

e_Series (Apr-June 2017)

e_Series (Apr-June 2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...

File Type: docx | Size: 175 KB

2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final

2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...

發布日期: 2014-03-21

File Type: pdf | Size: 232 KB

Butterfield_annualmember

ANNUAL MEMBERSHIP APPLICATION FORM MEMBER’S PERSONAL DETAILS Name of Candidate : Mr/Mrs/Ms (Surname) (Given Name) (Chinese Name) Nationality : I.D. /Passport No.: Date of Birth : D M Y Company Name : ...

發布日期: 2011-11-15

File Type: pdf | Size: 120 KB

S090819S

The Latest Development in Capital Markets in China and Hong Kong Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo has accumulated many years of auditing, ...

發布日期: 2009-07-13

File Type: pdf | Size: 86 KB

S090715AS

China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...

發布日期: 2009-06-18

File Type: pdf | Size: 106 KB

CO-rewrite - non transitional QA

Question A1e Can a company limited by guarantee with revenue of more than HK25 million exempted Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business re ...

發布日期: 2019-04-18

update283

i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...

File Type: pdf | Size: 195 KB

Cir2017_member_flyer

Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

發布日期: 2017-10-10

File Type: pdf | Size: 75 KB

CFIG170428_handout

HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...

發布日期: 2017-05-02

File Type: pdf | Size: 711 KB

APMout

(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...

發布日期: 2017-01-17

APM4

發布日期: 2017-01-03

File Type: pdf | Size: 267 KB

oAPM

發布日期: 2017-01-03

File Type: pdf | Size: 585 KB

Cir2016_member_flyer

Group Personal Insurance Program 2016/2017 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

發布日期: 2016-12-12

File Type: pdf | Size: 75 KB

Module B LP update_20160519

Corporate Financing 402 8.4.1 Forward exchange rates A forward exchange rate might be higher or lower than the spot rate. If it is higher, the quoted currency will be cheaper forward than spot. For ex ...

發布日期: 2016-05-16

File Type: pdf | Size: 86 KB

wac160517x3

Initial Public Offering – Listing on the Hong Kong Stock Exchange This series of workshops aims at providing an introduction and understanding on how to drive the listing of a company on the Hong Kong ...

發布日期: 2016-04-27

File Type: pdf | Size: 300 KB

wau160416

Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...

發布日期: 2016-03-04

File Type: pdf | Size: 122 KB

wau160416

發布日期: 2016-03-04

File Type: pdf | Size: 122 KB

Cir_BP201509

Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...

發布日期: 2015-09-21

File Type: pdf | Size: 315 KB

tfp150717s

HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...

發布日期: 2015-06-04

File Type: pdf | Size: 295 KB

150312

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA The Institute held annual liaison meetings with the State Administration of Taxation (SAT) and the ...

發布日期: 2015-03-09

File Type: pdf | Size: 296 KB

150312old2

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA150312 The Institute held annual liaison meetings with the State Administration of Taxation and the ...

發布日期: 2015-02-23

File Type: pdf | Size: 297 KB

150312old

發布日期: 2015-02-16

File Type: pdf | Size: 296 KB

pr-0108-en

1 Assignment/News/Business Assignment Editor (For immediate release) Hong Kong Institute of CPAs' budget proposals support the community and boost competitiveness Institute recommends tax policies ...

發布日期: 2015-01-08

File Type: pdf | Size: 310 KB

s140903s

HKICPA seminar: Credit Management: Bank Financing Criteria Programme Code: S140903S A lot of local companies have good and viable business plans. A lack of bank support is most likely one of their con ...

發布日期: 2014-07-25

File Type: pdf | Size: 239 KB

s130801s

Key Aspects of a Successful IPO (re-run) Programme Code: S130801S More companies are now seeking an opportunity for listing for strategic expansion. Planning and managing an Initial Public Offering (I ...

發布日期: 2013-06-19

File Type: pdf | Size: 239 KB

130509

Legislative Proposals to Improve Hong Kong's Corporate Insolvency and Winding-up Regime About the topic On 16 April, the government launched a three-month public consultation on 46 legislative pro ...

發布日期: 2013-04-22

File Type: pdf | Size: 165 KB

120906

Interviewing the client – insights for insolvency practitioners About the topic Investigation is an integral part of insolvency administration. Interviewing technique is an important skill for insolve ...

發布日期: 2012-08-17

File Type: pdf | Size: 174 KB

A5b

39 Mrs Lai advised that as explained above, section 52(7) did not impose a withholding tax. Provisions in section 52(7) would apply if the employer had ceased or was about to cease to employ an employ ...

發布日期: 2012-03-29

File Type: pdf | Size: 139 KB

120210

Recent Developments in Insolvency Law (Part II) About the topic In this seminar, Ludwig Ng of ONC Lawyers will continue his review of recent developments in insolvency law, at the request of participa ...

發布日期: 2012-01-26

File Type: pdf | Size: 175 KB

rif111116

Recent Developments in Insolvency Law About the topic At this seminar, Ludwig Ng of ONC Lawyers will discuss recent developments in insolvency law. Topics to be covered include: An overview of the pr ...

發布日期: 2011-11-02

File Type: pdf | Size: 175 KB

s111024s

An Overview of Corporate Restructuring Programme Code: S111024S This seminar will seek to provide an overview of the restructuring of companies. Drawing on the speaker's considerable experience in ...

發布日期: 2011-10-12

File Type: pdf | Size: 232 KB

s110915s

Key Aspects of a Successful IPO Programme Code: S110915S Many companies are now seeking an opportunity for listing as the market is booming. Planning and managing an IPO involves many aspects of resou ...

發布日期: 2011-08-02

File Type: pdf | Size: 163 KB

pcexam-enrolform_1

(Revised in May 2011) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before comp ...

File Type: pdf | Size: 114 KB

Informaton Sheet to Candidates on QPLSC_2

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC_1

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC_2

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...