Paper 05A

Page 1 of 3 PAPER: 05A Submission date 12/03/2018 Potential implementation question Question: Whether the lowest level of the unit of account used in IFRS17 must be the legal form of the contract afte ...

iisg_setup

Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...

Circular_SnIG-training-1708

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

170616_coffee_sharing

Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...

Circular_SnIG-training-1707

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in July for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are av ...

Issue 9_170418

Forensic Update News from your forensics interest group -ForensIG Issue no. 9 (April 2017) Highlights In this issue, we feature: Corruption Perceptions Index Recap of the Forensic debate and spring ...

Circular_SnIG1703

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in March -April for members who wish to hone their skills at this cue sport. Beginner and intermediate session ...

Circular_SnIG1702

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in February for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

Circular_SnIG1612

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in December to January for members who wish to hone their skills at this cue sport. Beginner and intermediate ...

Circular_SnIG1611

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...

Circular_SnIG1610

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in October for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...

superstar_mid autumn_order form2016

定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...

Circular_DBIG160724_v2

Dragon Boat Fun Day cum Eco Tour The Dragon Boat Interest Group (DBIG) is organizing a fun day cum eco tour for members to explore the fun of paddling. Together with some experienced DBIG members, par ...

AIG160727_Fitness training class

Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a stretching training for members. Dates: 27 July and 3, 10, 17, 24 & 31 August (to ...

Circular_160624_v2

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

Circular_160624_v2_1

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

Circular_GIG160624

Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...

160524

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

160426.contacts

“臨時執行審計業務許可證”聯繫資料請參閱以下相關資料： 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務所在中國內地臨時執行審計業務暫行規定(2011年3月21日) 中國內地各省市聯繫資料資料更新日期：2016年4月序號單 ...

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

20160320_Bowling Competition

CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

Circular_SGIG160124

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_SGIG160124old2

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

Circular_SGIG160124-old

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

20151205_Photography Practice Session

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...

Circular_GIG151202_rv

The 17th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 2 December 2015 We are appealing to elite CPA golfers to represent the Inst ...

PC-Docket Sample

_151015 PRACTISING CERTIFICATE EXAMINATIONS EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Cent ...

AT-Exam_Docket_Sample

_151015 APTITUDE TEST EXAMINATION ATTENDANCE DOCKET CANDIDATE NUMBER: EXAMINATION SESSION: DATE ISSUED: Examination Date Time Examination Examination Centre Name and Address Centre Code Desk No. KEEP ...

wbsmw-oct-dec

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Circular_GIG1510

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

wbsmw-jul-sep

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

Flyer_SNIG1508

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

s150806s

HKICPA seminar: How a multinational company leveraged its ERP system to optimise operational efficiency Programme Code: S150806S This seminar draws on the experience of the speaker to provide insights ...

tfp150624S

HKICPA seminar: Challenges in PRC Tax Risk Management Programme Code: TFP150624S CChhiinnaa hhaass aallwwaayyss bbeeeenn ccaalllliinngg ffoorr mmoorree iinntteerrnnaattiioonnaall ccoollllaabboorraatti ...

150427

Advance Pricing Arrangement and Implementation of Automatic Exchange of Information in Hong Kong Programme Code: TFA A. An advance pricing arrangement (APA), the framework for which was introduced in ...

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

s150306s

HKICPA seminar: Happy Coaching, Coaching for Success and Happiness Programme Code: S150306S The retention of good staff and cost for replacing them is always a good challenge for business leaders and ...

s150414s

HKICPA seminar: The Power of Positive Relationship (re-run) Programme Code: S150414S Having a positive relationship with your stakeholders at work may likely be the single most essential asset you oug ...

Flyer_SNIG1503

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

sub_dt

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 December 2014 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Circular_GIG141210_rv2_1

The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...

Circular_GIG141210_rv2

The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...

PSS_Flyer_Photography Practice Sessions_Oct-Dec2014

Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...

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 ...

140827

An Update on the Developments in PRC Bankruptcy Law About the topic At this seminar, Alan C.W. Tang of SHINEWING Specialist Advisory Services Limited, an expert in PRC bankruptcy and restructuring mat ...

Snooker course_140323

Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has been increasing among members s ...

tfp140424s

HKICPA seminar: Foreign Exchange Remittance out of the PRC Programme Code: TFP140424S Due to the stringent foreign exchange controls and complicated tax clearance procedures, multinationals always fac ...

order-20130215

1 Proceedings No.: D-10-0502S IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

tfp140324s

HKICPA seminar: Overview of Permanent Establishment Exposure in the PRC Programme Code: TFP140324S PRC is an attractive market with numerous business opportunities. However, doing business in the PRC ...

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 ...

order-20130116

1 Proceedings No: D-11-0528C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

Circular_Bridge1401

Bridge Training Course (for Beginners) The Bridge Interest Group has organised a bridge training course for beginners. Intermediate and experienced players are also welcome to join if they wish to fur ...

Circular_Golf Day in China_reschedule

Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is perfect for a round of golf. Don't mis ...

tfp130828s

Managing VAT Effectively under VAT Pilot Reform Expansion Programme Code: TFP130828S Since the implementation of Value Added Tax (VAT) pilot starting from 1 January 2012, the Chinese authorities have ...

tfp130821s

Handling Claims for Commission & Management Fees Programme Code: TFP130821S Commission and management fees are high risk areas often resulting in additional assessments and penalties after IRD’s e ...

wkforum05

Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...

20121119_ModuleA_Case

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121210

An Update on the PRC Bankruptcy Law – Practice and Developments About the topic At this seminar, Mr. Alan C.W. Tang SD (Insolvency) of SHINEWING (HK) Certified Public Accountants, an expert in PRC ban ...

BOC_card features_v121115

BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...

Flyer_EL121031

e Webinar on Critical Success Factors for Chinese Outbound M&A Speakers Mr. Raymond Shuai Senior Manager, KPMG Corporate Finance Date 26 October 2012, Friday, 12:30 p.m. -2:00 p.m. (rescheduled) C ...

cf2012_briefing

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

A2

23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...

oct

1 Minutes of the 196th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 October 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Circular_GIG111126

Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...

20111011-1-order

1 Proceedings No.: D-08-0342H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

dig111001

Dance Fun Night Time to chill out! Come join the party where you can also enjoy the National Day firework. Besides dancing and lucky draw, there will be an internal competition for the purpose of enco ...

fraa-15

1 Issue 15 (August 2011) Dear members, Implementation of revised Code of Ethics for Professional Accountants from SMP's perspective In this issue, we would like to update members on actions that a ...

cfig110526

Corporate Finance Interest Group (CFIG) lunch seminar – Due Diligence in Mergers & Acquisitions About the topic At this seminar, Mr. Alan Wong, partner at Deloitte & Touche Financial Advisory ...

w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

s110524s

How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...

A - Introduction 20111

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 ...

aasc-315

1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...

aasc-314

1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

F110301

Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of HKFRS and IFRS Meeting with IASB Member, Dr Zhang Wei-Guo Meeting with Dr Zhang Wei-Guo Dr Zhang Wei-Guo, member of the In ...

s110324s

Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...

Flyer_110124_rv

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...

december

1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

Flyer Form_101023_rv4

Flyer Form_101023_rv4 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

Flyer Form_101023_rv2_2

Flyer Form_101023_rv2_2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2_1

Flyer Form_101023_rv2_1 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Flyer Form_101023_rv2

Flyer Form_101023_rv2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

f100902

Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB Member, Tatsumi Yamada As part of its ongoing contributions to the IASB's due process, ...

klfung-order

1 Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

insolvency-preparatory-ii

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...

budget2010_review

1 Budget forum 2010-11 on 24 February 2010 at the Institute's Training Centre Summary of discussion 1. In the budget day forum at the Institute, the discussion ranged over a wide area. In his pres ...

techwatch89_5-6

5 Issue 89 • March 2010 Hong Kong to introduce a flexible, cost effective corporate rescue framework to help companies facing temporary financial difficulties. Click for the press release and the full ...

w100423

Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...

w100227

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...

pr-20091123e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2009 New category identifies high quality role models for medium and small-size listed ...

frscmm-sep

1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

S090724S

Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...

S090724S

Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

Sub-Staff_Guidance

Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

notes_CPD_briefing

1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

0708

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

FRSCMS-Jul

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

Feb

-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...

Feb08

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...

submissioned8

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 24 May 2006 Mr. Kil-woo Lee Project Manager, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. ...

TUE_Flyer_feb_060303c

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

Oct05

Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

HKPoly U_30-Oct-02

Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...

ACCA 30-Aug-02

f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

Circular_Golf Day in China_131123 (rv)

Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...

Circular_golf class (March 2012)

Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...

kuoni_april

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

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

616th_210121

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Issue 35 - Compliance work for regulated entities

1 Issue 35 (June 2020) Dear members and member practices, Compliance work for regulated entities Practices might be engaged by regulated entities to issue a report on their compliance with relevant re ...

592nd_190124

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ETS_Module B_final

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375

1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...

374

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1378P_DC order_23 Oct 2019_Redacted

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