D-14-1001C Chi press release _Final_180125

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，於二零一七年十二月十二日對天職香港會計師事務所有限公司（執業法團編號：M154）、執業會計師Andrew David Ross（會員編號：A01858）及執業會計師郭麗暇（會員編號：A19044）作出譴責。另外，紀律委員會命令天職、Ross及郭小姐分別須繳付罰款十萬港元、七萬港元 ...

s399

反對第399條修訂新聞稿政府對第399條提出極嚴厲的草案建議: 若核數師在核數報告中明知或罔顧地不提供資料，需負上刑事責任。此建議假若獲得通過，將會為在職核數師及業界造成重大影響。就此，公共專業聯盟副主席及會計界選委梁繼昌對新建議表示極力反對。根據該條例草案，核數師可能會因觸犯條例而需承擔法律責任, 留刑事案底及被罰款15萬，條例若被通過將令會計從業人員的風險加大、減低人才加入會計界的意向、同時令 ...

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

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 ...

Amorepacific Hong Kong Co LimitedGOUTAL flyer 2021

FRAGRANCE AND WINE PAIRING EXPERIENCE 「香・遇GOUTAL」香水美酒工作坊A UNIQUE OLFACTORY JOURNEY TO AWAKEN ALL YOUR SENSES… 邂逅調香詩人，引領您踏上香氣之旅… GOUTAL is an authentic French perfume house founded under the impetus of ...

brief_reply

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

brief_reply.slip

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

HKCPS Secondary School Students Internship 2013_Brief

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

Powerbank Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

Powerbank Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

Circular_SC2016_v2

The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

Circular_SC2015_v3_1

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

Circular_SC2014

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...

pubforsale201511

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Member Studen ...

Council_Electoin_Nomination_Form

請閱背頁附註Please read notes overleaf 香港會計師公會第三十四屆周年大會理事會選舉提名表格Hong Kong Institute of Certified Public Accountants Nomination form for election to Council at the 34th A.G.M. 根據《專業會計師附例》第2條提名1位或以上會計師加入香港會計師 ...

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 ...

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 ...

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 ...

021129c

-1 -致：新聞／財經版編輯零零年十月十九日（請即日賜刊） 嚴重通脹經濟的財務報告香港會計師公會（公會）的會計準則委員會（公會委員會）發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿，邀請各界發表意見，諮詢期至零零年月十日止。根據公會新的準則制訂程序，公會委員會獲委任負責與國際會計準則委員會（國際委員會）所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則，在落實後將與國際委員會關於嚴重 ...

order-0625

1 Proceedings No.: D-11-0645C 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 ...

170928_Alliance

信息表 名称 联系电话 事务所概况 负责人 姓名 邮箱 从业人员数 鉴证类业务收入比例 非鉴证类业务收入比例 其他收入比例 业务范围 2016年业务比例 合作意向 参与"粤港会计师事务所合作联盟"事务所信息表 执业CPA 非执业（港方填写） 办公电话 移动电话 地址 电子邮箱 是否具有上市公司鉴证资格（粤方填写） 照片（事务所自行决定是否提供） 职位 事务所网址 负责人和资深员 ...

170928_0911粤港合作联盟事务所信息表

信息表 名称 联系电话 事务所概况 负责人 姓名 邮箱 从业人员数 鉴证类业务收入比例 非鉴证类业务收入比例 其他收入比例 业务范围 2016年业务比例 合作意向 参与"粤港会计师事务所合作联盟"事务所信息表 执业CPA 非执业（港方填写） 办公电话 移动电话 地址 电子邮箱 是否具有上市公司鉴证资格（粤方填写） 照片（事务所自行决定是否提供） 职位 事务所网址 负责人和资深员 ...

PR_20210730_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，二零二一年七月三十日）香港會計師公會轄下一紀律委員會，於二零二一年六月十八日就執業會計師梁華先生（會員編號：A07045）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。紀律委員會另命令吊銷梁先生的執業證書，並在十個月內不向其另發執業證書。此外，紀律委員會命令梁先生須繳付紀律程序費用111,134港元 ...

171128_栢淳會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫） 事務所網址辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向10人照片（事務所自行決定是否提供） 3名姓名852 96886643 /86 14714357085 執業CPA 非執業（港方填寫） 會計, 審計, 稅務及企業諮詢www.prism.com.hk "粵港會計師事 ...

PR_20220803_TC

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，二零二二年八月三日）香港會計師公會與執業會計師鄭善斌先生（會員編號：A21378）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羅兵咸永道會計師事務所（事務所）進行執業審核時發現的審計缺失。該次執業審核涵蓋該事務所審計一間受規管公司截至二零二零年十二月三十一日止年度的財務報表，並對該財務報表發出無保留意見。鄭先生為負責 ...

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 ...

OA-OFD

Office Assistant 辦公室助理(編號: "OA-F&O") 職責範圍 負責一般茶水間工作及補購茶水間日常清潔用品和飲品 安排會議所需文具及茶點; 保持會議室清潔 負責一般辦公室行政工作，協助內部文件傳遞 需要協助外勤工作；執行部門指派工作學歷及要求 具中三或以上程度 具五年或以上有關工作經驗 操流利廣東話及略懂英語 對基本電腦操作有認識 願意超時工作、積極 ...

OA-OF

Office Assistant 辦公室助理(編號: "OA-O&F") 職責範圍 負責一般茶水間工作及補購茶水間日常清潔用品和飲品 安排會議所需文具及茶點; 保持會議室清潔 負責一般辦公室行政工作，協助內部文件傳遞 需要協助外勤工作；執行部門指派工作等學歷及要求 具中三或以上程度 具五年或以上有關工作經驗 操流利廣東話及略懂英語 對基本電腦操作有認識 願意超時工作、積 ...

PR_20191224_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，二零一九年十二月二十四日）香港會計師公會轄下一紀律委員會，於二零一九年十一月十四日就執業會計師陳國棟先生（會員編號：A11272）及陳國棟會計師事務所（事務所編號：2146）（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，紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程 ...

PR_20200313_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二零年三月十三日）香港會計師公會轄下一紀律委員會，於二零二零年二月四日就會計師胡超倫先生（會員編號：A09019）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。紀律委員會命令由二零二零年三月十五日起吊銷胡先生的執業證書，並在22個月內不向其另發執業證書。此外，紀律委員會命令胡先生須繳付罰款30,000港元及紀律程序費用3 ...

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 ...

PR_20220907_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 ...

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)”

Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants (Practising)” The Hong Kong Institute of Certified Public Accountants (HKICPA) and the Accounting ...

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 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」 ...

Easy Store_Product List_till Sep

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

Ms. Kelly Chain

Parenting seminar – 16 August 2014 Profile of speaker 錢楊佩娟註冊中醫師錢楊佩娟，女，醫學博士。澳洲及香港中醫藥管理委員會註冊中醫師，清代宮庭御醫錢啟泰所創萬全堂第八代傳人。早年獲取澳洲墨爾本皇家理工大學健康科學（中醫）學士；2006年香港浸會大學首屆中醫針灸學碩士； 2010年南方醫科大學中西醫結合臨床博士。師從國內免疫學專家李娟教授。長於針 ...

Ms

Parenting seminar – 16 August 2014 Profile of speaker 錢楊佩娟註冊中醫師錢楊佩娟，女，醫學博士。澳洲及香港中醫藥管理委員會註冊中醫師，清代宮庭御醫錢啟泰所創萬全堂第八代傳人。早年獲取澳洲墨爾本皇家理工大學健康科學（中醫）學士；2006年香港浸會大學首屆中醫針灸學碩士； 2010年南方醫科大學中西醫結合臨床博士。師從國內免疫學專家李娟教授。長於針 ...

Important Notice for Bad Weather (Bilingual)_Nov2017

Important Notice for Bad Weather (Bilingual)_Nov2017 HKICPA HKICPA HKICPA/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS M ...

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved (Submission deadline: 9 October 2018, before 12:00 noon) Each team should submit a written report in English (with financial analysis) with a m ...

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved Submission guidelines for written report (Submission deadline: 9 October 2019, before 12:00 noon) Each team should submit a written report in En ...

Submission guidelines for HK written report_2020_TC_KL

Copyright 2020 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2020 Submission guidelines for written proposal Submission deadline: 12 October 2020, before 12:00 n ...

Submission guidelines for HK written report

Copyright 2021 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2021 Submission guidelines for written proposal Submission deadline: 11 October 2021, before 12:00 n ...

Submission guidelines 2022 for HK written report

Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...

Submission guidelines 2022 for HK written report

Copyright 2022 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2022 Submission guidelines for written proposal Submission deadline: 16 October 2022, before 23:59 1 ...

consultancy-series-apr-jun

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

160518

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160518.HKCPS_Internship_Program_Brief_Extended deadline

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160414

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

160414.HKCPS_Internship_Program_Brief

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2016 Brief Internship Programme In year 2015, the Coalition and the Headmasters’ Associati ...

171128_Link-Pro CPA Limited

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫） 審計會計秘書稅務理帳事務所網址賴富權辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向7 照片（事務所自行決定是否提供） 1 姓名執業CPA 非執業（港方填寫） www.link-procpa.com "粵港會計師事務所合作聯盟"事務所資訊表名稱Link-Pro ...

171128_168 CPA & Co

171128_168 CPA & Co 聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址無鄧生辦公電話行動電話職位經理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向5有照片（事務所自行決定是否提供）有姓名66488408執業CPA非執業（港方填寫）審計,公司秘書,會計報稅,成立公司,商務中心"粵港會計師事務所合作聯盟&quo ...

171128_中拓會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫） 審計, 公司註冊, 秘書服務稅務, 會計記帳股東自願清盤事務所網址吳偉昌辦公電話行動電話職位董事郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向11 照片（事務所自行決定是否提供） 1 执业會計師姓名(852)９８３２８６５６ 執業CPA 非執業（港方填寫） "粵港會計師事務所合作聯盟" ...

Ren_FB Corp Offers 2023 Sep

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2023 Jun

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Nov

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Jan Mar 2023

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

PR_20190305_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年三月五日）香港會計師公會轄下一紀律委員會，於二零一八年十一月十五日命令將會計師Deborah Annells女士（會員編號：F01799）從會計師名冊中永久除名。此外，委員會責令她須繳付紀律程序產生的部分費用。委員會將在考慮控辯雙方就事項的陳述後，釐定Annells 女士須繳付的金額。儘管Annells女士沒有在紀律委員會頒佈裁決後於規定 ...

PR_20181031_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，二零一八年十月三十一日）香港會計師公會轄下一紀律委員會，於二零一八年九月十九日就甄愛蓮女士（會員編號：A16369）犯下專業上的失當行為對她作出譴責。紀律委員會同時命令吊銷於二零一八年向甄女士簽發的執業證書，並將她從會計師名冊中除名，為期三年。此外，甄女士須繳付罰款30,000港元及紀律程序費用60,943港元。甄女士自二零零六年一月起為執業會 ...

PR_20210209_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，二零二一年二月九日）香港會計師公會轄下一紀律委員會，於二零二零年十二月三十日就執業會計師余程海先生（會員編號：A24158）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二月八日起吊銷余先生的執業證書，並在20個月內不向其另發執業證書。此外，紀律委員會命令余先生須繳付罰款50,000港元及紀律 ...

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 ...

PR_1196C_1235C_CN

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 ...

Cross-straits2018_letter

敬啓者： 由中國注冊會計師協會、臺灣省會計師公會、臺北市會計師公會、高雄市會計師公會、香港會計師公會及澳門會計專業聯會聯合主辦，並由澳門會計專業聯會承辦的“2018 年海峽兩岸及港澳地區會計師行業交流研討會”將於2018 年11 月11 日，假澳門喜來登金沙城中心酒店會議廳舉行。是次會議以“國際會計審計標準：新形勢、新挑戰、新任務”為主題。本會謹此誠邀閣下出席本次會議，如閣下在會議2018 年11 ...

Cross-straits2018_Hotel

1. 請先登入“ 澳門金沙城喜來酒店網站( http://www.sheratongrandmacao.com/）”， 選擇入住日期及人數後按“ BOOK NOW ” 2. 先按“CURRENCY CONVERTER” 選擇“ Macau Patacas – MOP ” 3. 按“ CHANGE RATES ” 選擇“ Promotion Code/SET# ” 在空格內輸入“ 556864 ” ...

s141010s

內地進行特許經營的法律須知課程編號: S141010S 講座題綱： 一、商業特許經營概念二、管轄法律法規體系三、商業特許經營實務/注意事項四、外商如何在內地開展商業特許經營五、商業特許經營正成為外商投資經營的熱點日期22001144年1100月1100日((星期五)) 時間1188::3300 –– 2200::3300 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形式講座語 ...

171128_得利會計師行

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫） 事務所網址辦公電話行動電話職位CPA 郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向資深員工通曉（ V ） 負責人通曉（ V ） 資深員工通曉（ V ） 負責人負責人和資深員工掌握語言、赴港情況（粵方填寫，請打“ ”） 商務簽（ ） 自由行（ ） 團隊簽（ ） 曾珊琪審計及鑒證,諮詢/顧問,法證會計和調 ...

Ren_FB Corporate Offers Dec 2022

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Written_Report_Submission_Guidelines_HK

Hong Kong Institute of CPAs – All Copyright Reserved 1 Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2017 (HK) Submission Guidelines for Written Report (Submission d ...

Submission Guidelines 2023 for HK Written Proposal

Copyright 2023 Hong Kong Institute of CPAs. All rights reserved. HKICPA Business Case Competition 2023 Submission Guidelines for Written Proposal Submission Deadline: 15 October 2023 (Sunday), by 23: ...

3-iphone-form

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3 職員查詢。The offers a ...

pub-forsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

Ren_FB Corp Offers 2024 Jan

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Feb

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2023 Mar

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Mar

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Apr

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Apr

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 May

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Express Lunch 2024 May

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

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 ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

Tax

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 pronouncements are inconsistent with t ...

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

SYSU_Rules_160616

『中山大学会计精英－QP奖学金计划』条款及细则1. 参加本计划的学生必须为现正就读中山大学大三/四会计系或MPAcc的学生及首次注册成为QP学生； 2. 参加学生必须递交奖学金申请表及所需文件并同时报考2016年12月的QP考试（每位学生最多可报考两个单元）； 3. 奖学金名額15名； 4. 学生必须是首次通过所报考的QP单元考试方可获取奖学金； 5. 参加本计划的学生不可同时参加香港会计师公会的 ...

usc2022_C

準則趨同的更新檔（二零二三年十月二十日） 為了保持《企業會計準則》與《國際財務報告準則》/《香港財務報告準則》持續趨同，中國財政部正在進行修訂《企業會計準則》的工作。在二零二二年十月至二零二三年九月，中國財政部發佈了以下三份原則上與相應的《國際財務報告準則》/《香港財務報告準則》一致的徵求意見稿: 1) 《企業會計準則解釋第16號（徵求意見稿）》i) 關於單項交易產生的資產和負債相關的遞延所得稅不 ...

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 ...

SYSU_Elite_programme_policy

『中山大学会计精英－QP奖学金计划』条款及细则1. 参加本计划的学生必须为现正就读中山大学大四会计系或MPAcc的学生及首次注册成为QP学生； 2. 参加学生必须递交奖学金申请表及所需文件并同时报考2016年6月的QP考试（每位学生最多可报考两个单元）； 3. 中山大学会计系老师将进行第一轮筛选，选出约30名同学。其后香港会计师公会将进行第二轮审批并选出入围的15位精英； 4. 学生必须是首次通过 ...

SYSU elite scheme_terms_final

『中山大学会计精英－QP奖学金计划』条款及细则1. 参加本计划的学生必须为现正就读中山大学大四会计系的学生及首次注册成为QP学生； 2. 参加学生必须递交奖学金申请表及所需文件并同时报考2016年6月的QP考试（每位学生最多可报考两个单元）； 3. 中山大学会计系老师将进行第一轮筛选，选出约30名同学。其后香港会计师公会将进行第二轮审批并选出入围的15位精英； 4. 学生必须是首次通过所报考的QP ...

Information, Communications and Technology Interest Group events

Date Topic Nature of Activity 9 Nov 2024 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices Conference 21 Jun 2024 Joint YMC – ICTIG visit: G ...

Nina Hotel TWW - Stay Dine -NP - CPA

Nina Hotel TWW - Stay Dine -NP - CPA Terms & Conditions 條款及細則*Offer valid from January 1until March 31, 2022inclusive. Prices subject to 10% service charge*All package related benefits must be con ...

activities

DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...

Nina Hotel TWW - Stay Dine Cafe Circles - CPA

Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...

apprenticeAd

CPA: The Success Ingredient Address: 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel: 2287 7228 Web: www.hkicpa.org.hk Certified Public Accountant – CPA – is a post-graduate ...

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

mbig_appendix_old

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 19 January 2006 Seminar -Franchising in the Mainland (內地特許經營的運作和發展) 17 October 2005 Seminar -Legal Issues relating to t ...

mbig_activities_2002-2005

MBIG activities held in 2002 – 2005 Date Topic Nature of Activity Remarks 17 October 2005 Legal Issues relating to the Land Use Right and Real Estate in the Mainland (內地土地使用權及房地產有關之法律認識) Evening semin ...

PR_20180410_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，二零一八年四月十日）香港會計師公會轄下一紀律委員會，於二零一八年二月二十日對執業會計師陳永強先生（會員編號：A11614）作出譴責，並命令由二零一八年四月三日起吊銷其執業證書及在12個月內不向其另發執業證書。此外，陳先生須支付紀律程序費用56,204港元。公會收到香港律師會的轉介，關於陳先生發出的一份會計師報告中，沒有列報一間律師事務所違反《律 ...

PR_20180531_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，二零一八年五月三十一日）香港會計師公會轄下一紀律委員會，於二零一八年四月二十五日對執業會計師楊達光先生（會員編號：A19557）作出譴責，並命令楊先生須支付罰款100,000港元及費用49,335港元。公會收到香港律師會的轉介，關於楊先生在三個年度對一間律師事務所發出的會計師報告中，沒有列報該事務所違反《律師帳目規則》的事項。該律師事務所沒有編 ...

Mem-1307_Issue 2

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Interactions among the Economies of China, US and Europe" (16 August 2013) [NEW] Cross ...

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 ...

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 ...

Zung Fu Flyer til 31 March 2024 Chi

41331 #HK287,500 EQA 250 EQB 250 EQE 350 EQE SUV 350 4MATIC EQS 450 EQS SUV 450 4MATIC HK425,000 HK499,000 HK699,000 HK759,000 HK1,110,000 HK1,290,000 HK540,000 HK614,000 HK986,500 HK1,046,500 HK1,3 ...

Ren_FB Corp Offers 2023 Oct

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2023_Nov

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2023 Dec

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_Corporate Offers 2023 Apr

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corporate Offers 2023 May

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 June

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Jul

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Sep

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corp Offers 2024 Oct

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

PR_200204_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，二零二零年二月四日）香港會計師公會轄下一紀律委員會，於二零一九年十二月二十三日就執業會計師戚永勤先生（會員編號：A13807）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。紀律委員會命令由二零二零年二月三日起吊銷戚先生的執業證書，並在15個月內不向其另發執業證書。此外，紀律委員會命令戚先生須繳付罰款50,000港元及紀律 ...

PR_20201007_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，二零二零年十月七日）香港會計師公會轄下一紀律委員會，於二零一九年六月十八日就執業會計師吳嘉權先生（會員編號：A25914）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作出譴責。紀律委員會另命令吊銷吳先生的執業證書，並在16個月內不向其另發執業證書。此外，吳先生須繳付紀律程序費用52,977 港元。吳先生先對紀律委員會的命令提出上訴 ...

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 ...

PR_20200702_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，二零二零年七月二日）香港會計師公會轄下一紀律委員會，於二零二零年五月二十二日就執業會計師高超雲先生（會員編號：A14783）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。紀律委員會命令由二零二零年七月二日起吊銷高先生的執業證書，並在15個月內不向高先生另發執業證書。此外，紀律委員會命令高先生須繳付紀律程序費用44,514 ...

PR_20210629_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 ...

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 ...

Circular_SGIG160323

Music Theory Workshop The Singing Interest Group is organizing a 4-session Music Theory Workshop to allow members to learn the fundamentals of music and singing. The workshop will also train participa ...

PR_20200520_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，二零二零年五月二十日）香港會計師公會轄下一紀律委員會，於二零二零年四月八日就執業會計師勞雄欣先生（會員編號：A04520）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。紀律委員會命令由二零二零年五月二十日起吊銷勞先生的執業證書，並在24個月內不向勞先生另發執業證書。此外，紀律委員會命令勞先生須繳付罰款70,000港元及紀 ...

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 ...

mbig_appendix

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 7 June 2005 Seminar -New Regulations on Foreign Invested Commercial Enterprises under CEPA and Current Investment Facil ...

PR_20200318_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二零年三月十八日）香港會計師公會轄下一紀律委員會，於二零二零年二月四日就會計師羅廣華先生（會員編號：F01079）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。紀律委員會命令由二零二零年二月四日起計的18個月內不向羅先生另發執業證書。此外，紀律委員會命令羅先生須繳付罰款50,000港元及紀律程序費用51,785港元。公會 ...

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 ...

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 ...

HKFRS 15 Revenue from Contracts with Customers

      ...

HK18SO_Tchaikovsky

麥家樂與香港18 交響樂團首演音樂會柴可夫斯基之夜斯拉夫進行曲作品31 Marche Slave, op.31 第一鋼琴協奏曲作品23 Piano Concerto No.1 in B-flat 伍盛中鋼琴Dr.Wu Sheng Zhong Piano 洛可哥風主題變奏曲作品33 Variation on a Rococo Theme, op.33 康雅談大提琴Artem Konstantinov ...

CPAsinging_Circular2013

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serve as an internal selection pro ...

CPAsinging_Circular2013_old

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serves as an internal selection pr ...

vienna_1208

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

gilman1202cny

太平家庭電器– 新年激賞精選Gemini 直立式風扇、型號:GTF20 負離子直立式風扇(原價:628) 1至23小時時間掣連搖控器設計體積：1110 (高) x 300 (闊) x 160 (深) mm 購買數量: _______ Gemini 電磁爐、型號:GIC288cookware 單頭電磁爐連邊爐鍋(2000w) (原價:448) 9段火力調校數碼顯示屏體積：58 (高) x 285 ( ...

circularform2012 (v3)

circularform2012 (v3) Singing is one of the most popular pastimes of our members and that's why the annual CPA singing contest is one of the much anticipated member events. The contest does not on ...

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） ...

PR_20210618_TC

1 香港會計師公會對一間會計師事務所及三名會計師作出紀律處分（香港，二零二一年六月十八日）香港會計師公會轄下一紀律委員會，於二零二一年四月二十九日就畢馬威會計師事務所（事務所編號：0035）及三名會計師，即馮光明先生（會員編號：F02151）、王秀玲女士（會員編號：F02782）及謝孝衍先生（會員編號：F01190）（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 ...

AnnieAY

自強不息－我的第一次（馬拉松2009） 歐陽幸懿自幼體弱多病的我，在2003 年參加了香港會計師公會的龍舟隊，便開始喜愛做運動。回想起初，逢星期日上午練習後，便有五至六天的肌肉酸痛，但抱著「做運動，身體好」的心態及在一班好友的鼓勵下，便一直維持至今。記得2005 年參加樂施會毅行者，路程是由北潭涌到屯門的一百公里麥理浩徑，我以34 小時54 分鐘完成全程，已覺得是一大突破。隨後這幾年間，我曾學習划 ...

TC PR_1568PC_Press Release_r

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年十一月十五日）香港會計師公會轄下一紀律委員會，於二零二三年十月十一日命令，由二零二三年十一月廿二日起將執業會計師陳慧萍小姐（會員編號： A15404）從會計師註冊紀錄冊中除名，為期兩年，並吊銷陳小姐的執業證書，並在廿四個月內不得向她頒發執業證書。此外，紀律委員會亦譴責陳小姐及命令她繳付紀律程序費用101,446 港元。陳小姐作為Chan ...

TC PR_1568PC_Press Release

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年十一月十五日）香港會計師公會轄下一紀律委員會，於二零二三年十月十一日命令，由二零二三年十一月廿二日起將執業會計師陳慧萍小姐（會員編號： A15404）從會計師註冊紀錄冊中除名，為期兩年，並吊銷陳小姐的執業證書，並在廿四個月內不得向她頒發執業證書。此外，紀律委員會亦譴責陳小姐及命令她繳付紀律程序費用101,446 港元。陳小姐作為Chan ...

Mem-1307_Issue 3

Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...

Vogue Laundry HKICPA EFlyer 2023 CHIENG

Upon presenting your HKICPA member card to VOGUE LAUNDRY, you will enjoy : Terms & Conditions Present HKICPA member card to enjoy the offer I Full payment in advance I This offer cannot be used in ...

Vogue Laundry HKICPA EFlyer 2024 CHIENG

Upon presenting your HKICPA member card to VOGUE LAUNDRY, you will enjoy : Terms & Conditions Present HKICPA member card to enjoy the offer I Full payment in advance I This offer cannot be used in ...

pn850f

23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...

TC PR1751HFinClean to sitecore

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二三年二月一日）香港會計師公會轄下一紀律委員會，於二零二二年十二月二十三日就會計師張慶植先生（會員編號：F01073）沒有或忽略遵守，維持或以其他方式應用公會頒佈的Code of Ethics for Professional Accountants （「Code of Ethics」）內A 章第110.1 A1(a)條與R110.2和R111 ...

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

calendar

july 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19091001 Language Cantonese / Mandarin Event name Delegation to Foshan 香港與內地中小型會計師事務所粵港澳大灣區交流活動－佛山訪問團 CPD hours 4.5 Contact Ms. Sharon Ngai at sha ...

Financial Ratio Analysis and Budget Preparation 2020 Level 2

Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...

newbooks-sep

New Books in Library (Sep 2011) Audit and Assurance Title /Author: Performance auditing : contributing to accountability in democratic government /edited by Jeremy Lonsdale, Peter Wilkins, Tom Ling Pu ...

aml_2011

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...

aml_2011_old

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...

Basic Financial Ratio Analysis and Implication

1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...

Results_draft

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

Results_draft_1

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

Ren_FB Corp Offers 2023 Feb

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corporate Offers 2022 SepOct

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corporate Offers 2022 Nov

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corporate Offers 2022 June

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

Ren_FB Corporate Offers July 2022

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

HKICPA enrolment form

20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...

EXCEL enrolment form (Spring)

EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...

HKICPA enrolment form (Jul 2015 - Jun 2016)

HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...

HKICPA enrolment form (Sep 2016-Sep 2017)

HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...

pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

Circular_singing_131031

Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...

Circular_singing_130711

Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...

Circular_singing_130412

Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...

Circular_singing_130411

Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋， 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

Example Reports for Auditors and Companies

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...

aml_2012

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

IC22Q_DC order_29 Aug 2019_Redacted

. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...

2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

Cine Fan speical flyer_HKICPA

每場最多2張。門票數量有限，先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...

Cine Fan speical flyer_HKICPAold

每場最多2張。門票數量有限，先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

form-r3

Form R-3 (Revised in November 2024) Page 1 Application for registration as a Certified Public Accountant (Incorporated by the Professional Accountants Ordinance, Cap. 50) For Office Use Only Name: ( ) ...

大灣區九市市內交通概況

Mainland Standards Convergence

Mainland and Hong Kong Standards Convergence The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the finan ...

s100106s

Development Grants for the Service Sector from the Shanghai Municipal Government 上海市服务业发展引导资金Programme Code: S100106S Speaker Mr. Francois Lee Mr. Lee migrated to Shanghai in 2002 and, as partner, joi ...

Precautionary Measures at the Examination Centres (Dec 2020 - China)

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Listing Rules issued by The Stock Exchange of Hong Kong Limited

On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 31 July 2025 ESEREF091L01 Chapter 18A Biotech Companies and Chapter 8A Weighted Voting R ...

Ren_FB Corp Offers 2023 Jan

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

eqs_notes

1 Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. These explanatory notes are to be read in conjunction ...

港方參與事務所

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Olimo - Price List 2024

2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...

calendar

September 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 24 25 26 1 QP event Examination assistance functions Practical training f ...

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

calendar

June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

Circular_SGIG150502_v2

Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...

Circular_SGIG150502_v2

Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...