Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q1 已取得的臨時執業許可證尚未逾期的,不需要重新申請。 《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》("《暫行規定》") 於 2011 年 3 月 21 日開始實施,在實施前已取得臨時執業許可證且並未逾期的事務所,是否需要再按《暫行規定》重新申請?
25-10-13_ModuleB Part 2
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17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
HKET_17Sept14_Artwork
A13 金融F i n a n c i a l N e w s 2014年9月17日星期三優化上市會計師公會批罰則過重倡上限千萬降至500萬免礙競爭 政府原建議,就核數師的紀律處分,最高罰款為1,000萬元,或因不當行為而令上市公司核數師獲利金額、或避免損失金額3倍,以較高為準。憂財局自查自審3權難制衡 會計師公會會長陳錦榮認為,核數師為金融服務提供者而非交易參與者,懲罰應面對公司才符合集體負責制 ...
david-wong
Topic: Hong Kong as RMB Offshore Center---What’s next? Hong Kong Institute of CPAs Annual Conference 2011 David Wong Deputy Chief Executive2 Market Overview Opportunities in the Growth & Develop ...
tyt-simon
From: Simon [mailto:simontsao05@yahoo.com.hk] Sent: Friday, April 09, 2010 8:22 AM To: P.T. Comment Letter Cc: Tsang John; ACCA Subject: Re: Conceptual Framework for Financial Reporting -The Reporting ...
taxlink16_181030
Issue 16 (October 2018) Events Click for upcoming events on current tax issues Publications 1. From Inland Revenue Department Advance Ruling Cases No. 64 and 65 on court-free amalgamation The applic ...
HKICPA reveals “Teen Money Management Survey” results Local primary and secondary school students’ financial skills graded at “B” level, demonstrating solid money management concepts; Urges enhanced education on wealth planning and e-payments
HKICPA reveals “Teen Money Management Survey” results Local primary and secondary school students’ financial skills graded at “B” level, demonstrating solid money management concepts; Urges enhanced e ...