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160604e

-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...

280504

-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...

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20180409_PRC exam study materials_order form (CL) Page 1 of 2 香港會計師公會財務及營運部香港灣仔皇后大道東213號胡忠大廈37樓傳真: 2893 9853 Subscription to study materials of 2018 PRC CPA Uniform Examination 訂購2018年度中華人民共和國註冊會計師統一考 ...

1221H_Chin press release

1 香港會計師公會對一名執業會計師及一間事務所作出紀律處分（香港，二零一八年十一月九日）香港會計師公會轄下一紀律委員會，於二零一八年十月二日就梁建新先生（會員編號：A08842）及梁建新會計師事務所（事務所編號：1105）（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。此外，紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程序費用60,956港元 ...

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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，二零一八年十月二十五日）香港會計師公會轄下一紀律委員會，於二零一八年九月十三日就曾昭強先生（會員編號：A25104）及天健（香港）會計師事務所有限公司（執業法團編號：M268）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。此外，紀律委員會命令曾先生及天健須分別繳付罰款60,000港元及90,000港元。另 ...

1500P_13052021_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先生（會員編號：F04854）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。紀律委員會另命令由二零二一年五月十二日起吊銷俞先生的執業證書，並在24 個月內不向其另發執業證書。此外，紀律委員會命令俞先生須繳付紀律程序費用55,3 ...

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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 ...

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 ...

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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 ...

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1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二一年六月二十九日）香港會計師公會轄下一紀律委員會，於二零二一年五月十三日就執業會計師郭志燊先生（會員編號：A04893）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。紀律委員會另命令由二零二一年六月二十四日起吊銷郭先生的執業證書，並在六個月內不向其另發執業證書。此外，紀律委員會命令郭先生須繳付罰款100,000港元 ...

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 ...

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1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年九月七日）香港會計師公會轄下一紀律委員會，於二零二二年七月二十六日就執業會計師黃業銘先生（會員編號：A37059）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，對他予以譴責。紀律委員會同時命令由二零二二年九月六日起吊銷黃先生的執業證書，並在四個月內不向其另發執業證書。此外，紀律委員會命令黃先生須繳付罰款 ...

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1 香港會計師公會對兩名執業會計師作出紀律處分（香港，二零二二年一月五日）香港會計師公會轄下紀律委員會，於二零二一年十一月二十二日就執業會計師黃浩源先生（會員編號：F01794）及執業會計師陳立志先生（會員編號：A18249））（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。此外，紀律委員會命令黃先生及陳先生須分別繳付罰款100,000 港元及50,000 ...

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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 ...

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1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二二年一月三十一日）香港會計師公會轄下一紀律委員會，於二零二一年十二月二十三日就執業會計師張振邦先生（會員編號：A35716）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，對他予以譴責。紀律委員會另命令由二零二二年二月三日起吊銷張先生的執業證書，並在12 個月內不向其另發執業證書。此外，紀律委員會命令張先生須 ...

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1 香港會計師公會對一名執業會計師、一名會計師及一間執業法團作出紀律處分（香港，二零二二年六月十五日）香港會計師公會轄下一紀律委員會，於二零二二年五月十日就執業會計師蕭俊武先生（會員編號：A32710）、會計師葉啟賢先生（會員編號：A23951）及開元信德會計師事務所有限公司（執業法團編號：M0269）（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。此外， ...

TC PR_1732P_Press Release_final to sitecore_29Mar2023

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年三月廿九日）香港會計師公會轄下一紀律委員會，於二零二三年二月十七日命令，由二零二三年三月三十一日起將執業會計師李新先生（會員編號： A37956）從會計師註冊紀錄冊中除名十八個月，並吊銷李先生的執業證書。此外，紀律委員會譴責李先生及命令他繳付罰款200,000 港元及紀律程序費用71,298 港元。李先生是JTBC CPA Limited ...

PR_1420P_Chin_R

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二三年十月十七日）香港會計師公會轄下一紀律委員會，於二零二一年六月十日命令由二零二一年七月二十二日起吊銷執業會計師伍基林先生（會員編號：A02682）的執業證書，並在24個月內不向其另發執業證書。此外，紀律委員會命令伍先生須繳付紀律程序費用174,866港元。伍先生就紀律委員會的裁決提出上訴。上訴法庭於二零二三年五月駁回伍先生的上訴並於二零 ...

TC PR1691PPress Release Cleanrevised

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年七月十四日）香港會計師公會轄下一紀律委員會，於二零二三年六月八日命令，由二零二三年七月二十日起將會計師黃大偉先生（會員編號： A05100）從會計師註冊紀錄冊中除名，為期兩年，並吊銷黃先生的執業證書。此外，紀律委員會亦譴責黃先生及命令他繳付紀律程序費用186,617.50 港元。黃先生以個人名義在沒有員工的情況下執業（簡稱「執業單位」）。 ...

TC PR_1688P_Press Release as at 12 Jun 2023_to sitecore

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年六月十三日）香港會計師公會轄下一紀律委員會，於二零二三年五月九日命令，由二零二三年六月二十日起吊銷執業會計師梁鑑文先生（會員編號： F06233） 的執業證書，並在六個月內不向其另發執業證書。此外，紀律委員會亦譴責梁先生及命令他繳付罰款75,000 港元及紀律程序費用140,265 港元。梁先生是中望會計師行及中國威鵬會計師事務所有限公司 ...

TC PR1691PPress Release Clean

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年七月十四日）香港會計師公會轄下一紀律委員會，於二零二三年六月八日命令，由二零二三年七月二十日起將執業會計師黃大偉先生（會員編號： A05100）從會計師註冊紀錄冊中除名，為期兩年，並吊銷黃先生的執業證書。此外，紀律委員會亦譴責黃先生及命令他繳付紀律程序費用186,617.50 港元。黃先生以個人名義在沒有員工的情況下執業（簡稱「執業單位」 ...

PR_1420P_Chin

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二三年十月十七日）香港會計師公會轄下一紀律委員會，於二零二一年六月十日命令由二零二一年七月二十二日起吊銷執業會計師伍基林先生（會員編號：A02682）的執業證書，並在24個月內不向其另發執業證書。此外，紀律委員會命令伍先生須繳付紀律程序費用174,866港元。伍先生就紀律委員會的裁決提出上訴。上訴法庭於二零二三年五月駁回伍先生的上訴並於二零 ...

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1 香港會計師公會特別大會聲明（香港，二零一八年三月二日）香港會計師公會應逾100名會員的要求，於二零一八年三月二日舉行特別大會，會員親身或委派代表在會上就下列三項決議案進行表決，相關表決結果如下： 1. 考慮及採取一切所需行動，向於二零一七年十二月三十一日名列香港會計師公會會員登記冊上的所有會員，平均分派及退回公會所有現金、現金等價品及定期存款的50%； 此決議案獲通過。2. 考慮並採取一切所需 ...

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1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) From: Steve Ong [mailto:SteveOn ...

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1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...

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1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 10日January2013年Thursday 19:02 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui 主旨: HKICPA Invitation to Comment ...

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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 China Taxation Title: 中國涉外財稅會計實務: 優惠政 ...

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1 致：編採主任及記者： 香港北京會計專業宣佈兩地合作香港會計師公會與北京註册會計師協會簽署合作意向書為兩地中小型會計師事務所籌組聯盟作好準備（香港，五月三十日） 香港會計師公會（公會）與北京註册會計師協會於二零一一年五月二十八日舉行了「建立京港中小型會計師事務所聯盟合作意向書」的簽署儀式。合作意向書由香港會計師公會行政總裁張智媛及北京註册會計師協會會長郭文杰簽署，並邀得北京市委統戰部牛有成部長蒞 ...

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1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...

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1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師譴責及罰款（香港，二零零九年五月八日） 香港會計師公會一紀律委員會於二零零九年三月十二日就蔡志昀先生(會員編號：A02557)沒有或忽略遵守、維持或以其他方式應用一則公會頒布的專業準則的行為，對蔡先生作出譴責，並命令他須繳付罰款及紀律程序費用合共五萬五千港元予公會。蔡先生為蔡煒基會計師樓的獨資經營者。公會接獲資料指該會計師樓在審核四 ...

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1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零零九年四月二十三日） 香港會計師公會一紀律委員會於二零零九年三月六日就區士恭先生(會員編號：F00376)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區先生作出譴責，並命令他須繳付罰款及紀律程序費用合共十萬港元予公會。區先生為區士恭會計師行的獨資經營者。公會對該會計師行進行的第二次執業審核中, 發現 ...

HKSA700_Auditor_Report_CHI

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

SME_Unqualified_Reports_CHI_25Feb09

獨立核數師報告致中小企有限公司股東（於[國家或地點]註冊成立的有限公司） 就財務報表作出的報告本核數師（以下簡稱「我們」）已審核列載於第至頁中小企有限公司的財務報表，此財務報表包括於二零零年十二月三十一日的資產負債表與截至該日止年度的收益表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的中小企財務報告準則編製及列報該等財務報表。這責任包括設計、實施 ...

PR-20090303c

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零零九年三月三日） 香港會計師公會一紀律委員會於二零零九年一月九日就林智然先生(會員編號：A22716)沒有或忽略遵守、維持或以其他方式應用一項公會頒布的專業準則的行為，命令將林先生從會計師註冊紀錄冊中除名，直至二零一二年一月三十一日，林先生並須支付紀律程序的費用。公會接獲資料指一間由林先生擔任董事的公司，未領有證 ...

081203c

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零零八年十一月二十七日） 香港會計師公會一紀律委員會於二零零八年十月十六日就駱慧蘭小姐（會員編號：A18401）揑改文件的行為， 命令駱小姐於兩年內不可獲發執業證書及須繳付紀律程序之費用予公會。公會接獲資料指駱小姐在兩間公司連續兩年的財務報表及核數師報告內，偽造公司董事及核數師的簽名。經考慮該等資料及駱小姐提供 ...

081120c

1 致：編採主任／財經版編輯香港會計師公會對一名執業會計師譴責及罰款（香港，二零零八年十一月二十日） 香港會計師公會一紀律委員會於二零零八年九月十二日就李光宗先生(會員編號：A05161)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李先生作出譴責，並命令他須繳付罰款及程序費用合共五萬港元予公會。李先生為李光宗會計師事務所的獨資經營者。公會接獲資料宣稱該事務所在審核一間公司的財務報表時 ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

071023

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

HKSA700

獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表，此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表，以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...

021004c

-1 -致：新聞／財經版編輯零零年十月日（請即日賜刊） 香港會計師公會押後香港投資物業會計準則之修訂香港會計師公會（公會）決定押後香港投資物業會計準則之修訂。公會會長黃德偉在宣布該項決定時說，香港些物業投資發展公司，對於國際會計準則委員會（國際委員會）頒布的國際會計準則第40 號，以及香港會計準則與之接軌的建議，表示強烈關注。黃先生指出：「目前，國際會計準則第40 號要求將投資物業公平值的變動計入 ...

Level 2 Rules

The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...

Ren_Express Lunch 2023 Oct

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 HK港幣 APPETIZER頭盤（CHOICE OF 自選以下一款） ...

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

MPS_D_PartI

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MPS_D_PartI

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 ...

MPS_D_PartI

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Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

beta-GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

GCFA_0711old

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

beta-GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...

PR_20180827_TC

1 香港會計師公會對一名前執業會計師及一名執業會計師作出紀律處分（香港，二零一八年八月二十七日）香港會計師公會轄下一紀律委員會，於二零一八年七月十日因前執業會計師司徒文輝先生（會員編號：A08347）及執業會計師勞雄欣先生（會員編號：A04520）（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。紀律委員會命令由二零一八年八月二十一日起吊銷勞先生的執業證書 ...

PR_20180806_TC

1 香港會計師公會對一名前執業會計師作出紀律處分（香港，二零一八年八月六日）香港會計師公會轄下一紀律委員會，於二零一八年六月二十六日對司徒文輝先生作出命令。司徒先生是前執業會計師（會員編號：A08347），但已根據之前發出的一項紀律命令由二零一八年三月二十二日起從會計師名冊中除名，為期五年。委員會命令由二零二三年三月二十一日起的12個月內不向司徒先生發出執業證書。此外，委員會命令司徒先生須繳付公會 ...

PR_20180625_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，二零一八年六月二十五日）香港會計師公會轄下一紀律委員會，於二零一八年五月十五日就鄧偉雄先生（會員編號：A10201）、周志傑先生（會員編號：A14433）及鄧偉雄會計師事務所有限公司（「事務所」，執業法團編號：M0053）（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 ...

HKICPA HKFRS 17 release_C_Final

1 香港會計師公會頒佈保險合同的新會計準則香港財務報告準則第17 號有助加強投資者保障並提高市場效率（香港，二零一八年二月二十三日）香港會計師公會已頒佈香港財務報告準則第17 號保險合同（HKFRS 17），即國際會計準則理事會（IASB）頒佈的國際財務報告準則第17 號（IFRS 17）的相應準則。HKFRS 17 是針對保險合同的新會計準則，以處理保險公司的負債及收入，更有利投資者作出知情的投 ...

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 ...

Circular_singing_1409_1

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

Circular_singing_1409

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

140515

The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...

Circular_singing_140219

Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...

pr-20101201-c

1 致：編輯及記者： 中國擬徴房產稅遏制樓市A Plus 雜誌專題介紹均富新組成的香港會計師事務所（香港，十二月一日）中國內地極具爭議性的房產稅能否遏止不斷攀升的樓價？又會否對置業人士有所幫助？A Plus 雜誌十二月版將探討投資者及香港政府對內地徴收房產稅的回響。房產稅的徴收及計算方式亦是探討的議題之一。均富會計師行早前經歷連串人事變故，包括前執行合夥人被指控涉嫌欺詐以及大量員工轉職至香港立信德 ...

Accounting & Auditing

Accounting & Auditing 本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncemen ...

Bankruptcy2005_Nov

1 14 November 2005 By hand and by fax (2527 0292) Our Ref.: C/IPC, M37900 Mr. Alan Lo Financial Services Branch Financial Services and the Treasury Bureau 18th Floor, Admiralty Centre Tower 1 18 Harco ...

PR_20211130_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，二零二一年十一月三十日）香港會計師公會轄下一紀律委員會，於二零二一年十月二十一日就執業會計師許美心女士（會員編號：F02923）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，對她予以譴責。紀律委員會另命令由二零二一年十二月二日起吊銷許女士的執業證書，並在六個月內不向其另發執業證書。此外，紀律委員會命令許女士須繳付 ...

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