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1_102_Mar14

1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...

發布日期: 2019-03-25

File Type: pdf | Size: 54 KB

1_102_Jan14

1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

發布日期: 2019-03-25

File Type: pdf | Size: 43 KB

1_102_Jan15

1.102 (Jan 2015) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council (the ...

發布日期: 2019-03-25

File Type: pdf | Size: 78 KB

1_102

1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...

發布日期: 2019-03-25

File Type: pdf | Size: 44 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

發布日期: 2019-03-25

File Type: pdf | Size: 687 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

發布日期: 2019-03-25

File Type: pdf | Size: 153 KB

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

發布日期: 2019-03-25

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MC Jun 2018Answer

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發布日期: 2019-02-15

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Module A _Jun 18_Question

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發布日期: 2019-02-15

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MPS_B_PartII

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發布日期: 2019-01-10

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MPS_B_PartII

1 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 s ...

發布日期: 2019-01-10

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MPS_B_PartII

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發布日期: 2018-10-23

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rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

發布日期: 2018-10-18

File Type: pdf | Size: 363 KB

AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

發布日期: 2018-10-04

File Type: pdf | Size: 220 KB

Module A _Jun 18_Question

Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...

發布日期: 2018-06-28

File Type: pdf | Size: 140 KB

DC order_1157O_26apr2018_edited_

IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...

發布日期: 2018-05-30

File Type: pdf | Size: 281 KB

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

發布日期: 2018-05-21

File Type: pdf | Size: 1 MB

1222F_15May2018_edited

, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...

發布日期: 2018-05-21

File Type: pdf | Size: 343 KB

MPS_D_PartI

發布日期: 2018-04-17

File Type: pdf | Size: 360 KB

DC order_0875_2Mar2018_edited

. IN THE MATTER OF A Complaint made under section 34(f AAA) of the Professional Accountants Ordinance ('PAO") BETWEEN The Register of the Hong Kong Institute of Certified Public Accountants M ...

發布日期: 2018-03-02

File Type: pdf | Size: 283 KB

6

ANNEX 1 P a g e HKAB Comments on IASB Discussion Paper DP/2017/1 Disclosure Initiative -Principles of Disclosure Question 1 Paragraphs 1.5 – 1.8 describe the disclosure problem and provide an explana ...

發布日期: 2017-09-04

File Type: pdf | Size: 434 KB

DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

發布日期: 2017-08-08

File Type: pdf | Size: 372 KB

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

發布日期: 2017-07-21

File Type: pdf | Size: 582 KB

HKEX - New Board

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...

發布日期: 2017-07-13

File Type: pdf | Size: 1 MB

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

發布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

發布日期: 2016-04-06

File Type: pdf | Size: 266 KB

FE December 2015 Paper II Panelists Report_Final

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發布日期: 2016-02-18

File Type: pdf | Size: 227 KB

techwatch157

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

發布日期: 2015-12-11

File Type: pdf | Size: 375 KB

order-0712X

1 Proceedings No. : D-12-0712X 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 ...

發布日期: 2015-11-23

File Type: pdf | Size: 110 KB

order_0127

Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2015-04-28

File Type: pdf | Size: 44 KB

20150415_SharingForum_MD

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發布日期: 2015-04-23

File Type: pdf | Size: 938 KB

reasons_1117

Proceedings No. : D-12-0712X 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 ...

發布日期: 2014-12-09

File Type: pdf | Size: 98 KB

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

發布日期: 2014-10-17

File Type: pdf | Size: 905 KB

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

發布日期: 2014-10-06

File Type: pdf | Size: 3 MB

Module A 20140430 upload

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發布日期: 2014-05-15

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order-reason-0312_1

1 Proceedings No.: D-11-0556O 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 ...

發布日期: 2014-03-12

File Type: pdf | Size: 69 KB

app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

發布日期: 2014-03-05

File Type: pdf | Size: 230 KB

order-0127

1 Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...

發布日期: 2014-02-14

File Type: pdf | Size: 64 KB

cp-registration-rule-24-jan-2014

發布日期: 2013-12-12

File Type: pdf | Size: 52 KB

past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

發布日期: 2013-11-18

File Type: pdf | Size: 217 KB

order-reason-0312

發布日期: 2013-03-25

File Type: pdf | Size: 65 KB

aia-faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...

發布日期: 2013-01-31

File Type: pdf | Size: 273 KB

IVSC_role

By e-mail 14 September 2012 Our Ref.: C/AASC IVSC 41 Moorgate London EC2R 6PP United Kingdom Dear Sirs, IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Pro ...

發布日期: 2012-09-26

File Type: pdf | Size: 217 KB

IVSC_role

發布日期: 2012-09-26

File Type: pdf | Size: 217 KB

techwatch117

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

發布日期: 2012-07-11

File Type: pdf | Size: 428 KB

techwatch117

發布日期: 2012-07-11

File Type: pdf | Size: 428 KB

aml_experience sharing_23 February 2012_v2

Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...

發布日期: 2012-02-28

File Type: pdf | Size: 239 KB

cp-sizecr

6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...

發布日期: 2011-12-08

File Type: pdf | Size: 202 KB

audit of schools v16

Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...

發布日期: 2011-10-20

File Type: pdf | Size: 129 KB

techwatch108

發布日期: 2011-10-07

File Type: pdf | Size: 312 KB

techwatch108

發布日期: 2011-10-07

File Type: pdf | Size: 312 KB

0830-1

Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...

發布日期: 2011-08-12

File Type: pdf | Size: 367 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

coe ppt 180111

Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...

發布日期: 2011-05-18

File Type: pdf | Size: 650 KB

jeffrey-au-order

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

發布日期: 2011-04-21

File Type: pdf | Size: 265 KB

klng-order

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

發布日期: 2011-01-10

File Type: pdf | Size: 440 KB

QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

發布日期: 2010-12-30

File Type: pdf | Size: 692 KB

techwatch93

發布日期: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch93

發布日期: 2010-07-13

File Type: pdf | Size: 478 KB

sp-recognising-liabilities-lawsuits

IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...

發布日期: 2010-04-07

File Type: pdf | Size: 59 KB

acca-app-regform-mar

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

發布日期: 2010-03-22

File Type: pdf | Size: 318 KB

techwatch88

發布日期: 2010-02-05

File Type: pdf | Size: 478 KB

techwatch88

發布日期: 2010-02-05

File Type: pdf | Size: 478 KB

1stConsultation

Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...

發布日期: 2009-12-29

File Type: pdf | Size: 269 KB

techwatch86

發布日期: 2009-12-07

File Type: pdf | Size: 598 KB

techwatch86

發布日期: 2009-12-07

File Type: pdf | Size: 598 KB

jes-af-nov

發布日期: 2009-11-23

File Type: pdf | Size: 318 KB

techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

發布日期: 2009-10-16

File Type: pdf | Size: 593 KB

techwatch84

發布日期: 2009-10-16

File Type: pdf | Size: 593 KB

ACCA-AppRegForm-Mar09v2

發布日期: 2009-06-17

File Type: pdf | Size: 325 KB

techwatch79

發布日期: 2009-05-08

File Type: pdf | Size: 292 KB

state_guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised October 2008 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 ...

發布日期: 2008-11-06

File Type: pdf | Size: 205 KB

IR_AIA_faq

發布日期: 2008-05-16

File Type: pdf | Size: 38 KB

Application for Registration_ACCA_ Form

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...

發布日期: 2008-03-03

File Type: pdf | Size: 203 KB

1_500

Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...

發布日期: 2007-12-05

File Type: pdf | Size: 96 KB

070807a

1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...

發布日期: 2007-08-07

File Type: pdf | Size: 53 KB

techwatch56

發布日期: 2007-06-06

File Type: pdf | Size: 323 KB

techwatch54

發布日期: 2007-04-04

File Type: pdf | Size: 283 KB

sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

發布日期: 2005-06-30

File Type: pdf | Size: 36 KB

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

發布日期: 2005-06-30

File Type: pdf | Size: 40 KB

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

發布日期: 2005-06-07

File Type: pdf | Size: 296 KB

scrutineer

發布日期: 2005-06-07

File Type: pdf | Size: 296 KB

ed_pn-on_scrutineer

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...

發布日期: 2005-06-07

File Type: pdf | Size: 301 KB

ed_pn-on_scrutineer

發布日期: 2005-06-07

File Type: pdf | Size: 301 KB

hksa560

SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...

發布日期: 2004-11-16

File Type: pdf | Size: 110 KB

hksa560

發布日期: 2004-11-16

File Type: pdf | Size: 110 KB

ssap20

SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...

發布日期: 2004-05-28

File Type: pdf | Size: 135 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

發布日期: 2004-05-28

File Type: pdf | Size: 113 KB

0311

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – November 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 November 2003. Present at the Committe ...

發布日期: 2003-12-18

File Type: pdf | Size: 119 KB

FRSCMS-Nov

發布日期: 2003-12-18

File Type: pdf | Size: 119 KB

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

發布日期: 2001-11-14

File Type: pdf | Size: 1 MB

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

發布日期: 2000-11-24

File Type: pdf | Size: 2 MB

Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

發布日期: 2000-07-12

File Type: pdf | Size: 27 KB

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搜尋結果對於 "yahoo email咨询WeChat：lgooxc 各国搜索引擎,乌苏市淘宝助理官方下载正式,搜索so靠谱下载" : 14801 - 14900 of 16192

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1_102_Mar14

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rfi_sem

AT-Taxation Sample Question_181004

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Handout 2

1222F_15May2018_edited

MPS_D_PartI

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6

DC order_ D-15-1100H_11 Jul 2017_edited

HKEX - New Board v2

HKEX - New Board

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FE December 2015 Paper II Panelists Report_Final

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