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Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

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Paper04

Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...

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p02

Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...

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Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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MPS_Module C_Part 2_Upload

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 ...

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MPS_Module C_Part 2_Upload

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20150424_MPSI_B

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Module C (Jun 12) Student Notes_Workshop 2

Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

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caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

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Module 7

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IARAC

FORM (November 2007) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INTERNATIONAL AFFILIATE RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: R ...

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A_Flyer_050311

CPA Qualification Programme: Workshop Facilitators for Module Workshops What is CPA QP? CPA QP is a qualifying programme which prospective members must complete to meet the test of professional compet ...

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Flyer_Homepage_b _new logo

HKICPA Qualification Programme: Workshop Facilitators for Module Workshops What is QP? QP is a qualifying programme which prospective members must complete to meet the test of professional competence ...

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amend

FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...

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Module C_Feb 10_Answer

Module C (February 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 ABC & Co (“ABC”) is required to comply with the Code of Ethics for Professional Accountants (“th ...

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Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

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26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

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order-0324

1 Proceedings No.: D-12-0698O 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 ...

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Module C (Dec 14)_Question

Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...

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exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

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Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

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Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

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Module C (Dec 15)_Answer

Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...

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Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...

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Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

1420P_23Dec2019_Redacted

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

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cl5s

T852 2233 7000 F 852 2110 0171 31/F, One Island South, 2 Heung Yip Road, Wong Chuk Hang, Hong Kong www.pacificbasin.com Pacific Basin Shipping Limited 13 June 2022 Standard Setting Department Hong Kon ...

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AuditHealthScreeningChecklist

1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

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0202-1

Proceedings No.: D-08-0307Q 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 Di ...

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rogerknight

Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...

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eddp_iasb

The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...

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CO-rewrite - non transitional QA

Question C4 Information required to be disclosed by section 383 1e of the CO on material Question C4 – Information required to be disclosed by section 383(1)(e) of the CO on material interests of dire ...

發布日期: 2019-04-18

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q6 HKFRS 15 requires that revenue is recognised over time by measuring an entity's progress towards complete satisfaction of the performance obligation. The objective is to depict an entity's ...

發布日期: 2019-07-15

Fee Schedule 2018

Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

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2010cmapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

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HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

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Charitable_Fund

126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...

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Fee Schedule (2018)_1

Fee Schedule (2018)_1 Fee Schedule For Sessions offered in year 2018 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institut ...

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President's_Statement

President's_Statement 6 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # When we look back to our 30th anniversary in ten or twenty years' time, we shall see it as a year whe ...

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Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

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香港会计师公会青年汇委员会长三角经济圈考察团－上海(2018年10月17 -20日)团员名单中文姓名称谓英文名字机构名称职衔组别同房人士1团长陈晓奋先生Ivan香港会计师公会青年汇委员会中审众环(香港)会计师事务所有限公司主席执业董事------2副团长杨朗欣女士Yan香港会计师公会青年汇委员会罗兵咸永道有限公司副主席税务总监------3秘书长黄俊硕先生Edmund香港会计师公会青年汇委员会黄龙 ...

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The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...

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time-table-jun

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...

發布日期: 2010-11-30

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Corporate_Governance_Statement

70 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# Corporate Governance Statement Responsibilities of Council The objects of the Society are stipulated in section 7 of the ...

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810222

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

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21-11-13_Module_B(essay)

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Module C (Jun 2013) Workshop 1

Module C (Jun 2013) Workshop 1 Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...

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DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2016-05-24

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event

Prospective CPA Issue No. 49 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 August 2009 Date Events 4 August P –Workshop on effective communication for business ...

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MC Jun 2018 Question

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1128-1

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

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Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

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1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

發布日期: 2018-04-25

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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 ...

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app04-08-12

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Module C (Jun 15)_Answer

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Module C (Dec 17)_Answer

Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

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Module 8

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HKICPA_member_flyer_2_190821124404

- 1 - 從 2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉此促進兩岸四地同業間的交流與合作。今年的研討會由香港會計師公會承辦，於 10 月 27 至 28 日在香港九龍香格里拉大酒店舉行。本屆研討會以「數碼時代 – 職業化、信息化」為主題，並設其他討論專題，包括：金融科技、大灣區發展以及會計師多元化，讓四地會計師就主題及專題共同探討及交流。公會鼓勵各位會員踴躍參加。 ...

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1 Paper 3 Measurement of coverage units under IFRS 17:B119 and the use of the non-distinct investment component vs. the expected service expenses as a basis to determine the benefits provided by an in ...

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Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module C (Dec 13)_Question_2

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20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

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mpsf-v1

Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

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Application Form - for Seminar 3-4

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MC Jun 2018Answer

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4

(IV) Part B – Sample policies for partnership with audits of listed entities Relevant sections in 2006 edition Relevant standards Key updates in 2013 edition 1 Managing professional risk (Monitoring c ...

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interpretation18

Interpretation 18 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 18 Consolidation and Equity M ...

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Module C (Dec 14)_Answer Module C (December 2014 Session) 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The balance of trade receivables as at 30 June 2014 significantly increased w ...

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MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...

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Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

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circular_20180924

24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...

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circular_20170929

28 September 2017 28 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 2017 28 Septem ...

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egias1

Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

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summary-20100118e

1 Hong Kong Institute of CPAs Budget proposals 2010-11 Summary of measures proposed Tax rates and allowances 1. Corporate profits tax rate: Reduce corporate profits tax rate to 16% in 2010-11, with fu ...

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Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

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20101-hk

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timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

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CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...

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HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q3 How are contract modifications accounted for? Few construction projects are completed as planned. Unanticipated problems can and often do arise like differing site conditions or the need to make ch ...

發布日期: 2019-07-15

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

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8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...

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PanelistsReportModCJun18Final

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Module D (Dec10)_Question

Module D (Dec10)_Question Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module D (Dec10)_Question_1

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Module C (Dec 12)_Question_4

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Module C (Dec 12)_Question_3

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Module C (Dec 12)_Question

Module C (Dec 12)_Question Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module C (Dec 12)_Question_2

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Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

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Module C (Jun 13)_Question_1

Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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Module C (Jun 13)_Question

Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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SRCom_OperationManual

1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...

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SRCom_OperationManual

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IFRS for SMEs Section 3, Issue 1 Jurisdiction requires fallback to full IFRSs September 2011Es Se req SM urisd tion lb , I ul e Draft Q&A Response 2 Yes—in such situations SMEs can state complianc ...

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iaasb-strategy-work-prog

1 By electronic submission 4 April 2011 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...

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2010amapping

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2010dmapping

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Become a QP Workshop Facilitator and play a role in grooming budding accountants! The Institute is inviting members to be appointed as Workshop Facilitators for its Qualification Programme (QP). Come ...

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宁波大学会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP的注册要求。带课程在课程设置上属选修课，在校学生选读选修课时应该优先选择切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告012T21A 初级会计学012T01B 中级财务会计I 012T02B 中级财务会计II 013K02A 高级财务会计法律（含商业法及公司法） ...

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SAT_2014_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

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The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

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FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...

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A N N U A L R E P O R T 2 0 0 3 121 !"# %&' The HKSA Trust Fund To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 123 to 125 which has been prepared i ...

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宁波大学商学院会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP的注册要求。带课程在课程设置上属选修课，在校学生选读选修课时应该优先选择切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告012T21A 初级会计学012T01B 中级财务会计I 012T02B 中级财务会计II 013K02A 高级财务会计法律（含商业法及公司 ...

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Module C (Jun 12) Student Notes_Workshop 1 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Workshop 1 1. Introduction Presentation Group discussion 2. Corporate gov ...

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July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

Module A 20140528 handouts

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1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

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Mod C (Jun 2013) Workshop 2 (full) Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

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Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

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Accountability and Audit: Audit Committee -Rigorous and effective oversight Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Audit Committee -Rigoro ...

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Module B 20140513 handouts

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Module C (Dec 13)_Answer_1

Module C (Dec 13)_Answer_1 Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at as ...

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Module C (Dec 13)_Answer Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at asse ...

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FE (Jun 17) Paper I_Answer

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Module A 20140520 handouts

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Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

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ETS_Module B

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20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

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20121122_ModuleD_Case

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ab1

AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...

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Page 1 of 4 Our Ref.: C/FRSC Sent electronically via email 29 July 2016 International Valuation Standards Council 1 King Street London EC2V 8AU United Kingdom Dear Sir/Madam, Exposure Drafts on IVS 10 ...

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20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

發布日期: 2015-10-09

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Proceedings No.: D-09-0373C IN THE MATTER OF A Complaint made under sections 34(l)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disci ...

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IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

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IT091121

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ab1

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Appendix -1 -Comments on the drafting of the provisions of the Code Appendix 14 Code on Corporate Governance Practices (1) 3rd paragraph of the preamble, last line – “Any such failure to disclose will ...

發布日期: 2004-04-02

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HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...

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Panelists_Report_Mod_B_(Dec_16)_Final

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Sample of Development Commitment

1 Development Commitment Between QP Student And Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical Experience Framework (the "Framew ...

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Question A1a How can a company claim exemption from preparing a business review for the directors Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business ...

發布日期: 2019-04-18

FINALCorrigendumedited

Proceedings No.: D-19-1500P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of ...

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王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...

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Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

發布日期: 2014-05-21

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20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

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Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

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Revised Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 16 August 2022 1 1. Introduction 1.1 This Statement ...

發布日期: 2023-02-15

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Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

發布日期: 2019-03-25

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SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...

發布日期: 2004-05-28

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Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

發布日期: 2018-01-02

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Module C (Jun 12)_Question

Module C (Jun 12)_Question Module C (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

Panelists Report_Module C (Dec 15)_Final

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Panelists Report_Module C (Dec 15)_Final_1

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Sentencing Guidelines_Council reviewed_24Oct2017 (2)

Sentencing Guidelines_Council reviewed_24Oct2017 (2) Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 1. Objectives of the Guideline 1.1. This Guideline is designe ...

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paper02_0716

VFA eligibility assessment for contracts written within a participating insurance fund Background 1. In Hong Kong, participating insurance contracts are typically written in participating insurance fu ...

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20121206_ModuleC_Essay

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發布日期: 2012-12-18

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ma-0626-en

1 A Plus media alert Dear editors and reporters: New, refreshed A Plus pays tribute to CPA dads Celebrating its 10th anniversary, A Plus takes on new content and design, covering Chinese manufacturing ...

發布日期: 2015-06-19

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p4_2711

1 Accounting for different types of premium repayment transactions that do not meet the investment component definition This paper presents premium repayment transactions that do not meet the definiti ...

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i Update No. 104 (Issued 2 February 2011) This Update relates to the amendments to: HKFRS for Private Entities; and Small and Medium-Sized Entity Financial Reporting Framework and Financial Reportin ...

發布日期: 2019-03-25

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Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...

發布日期: 2014-09-16

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Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...

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qp_reg_form0806

發布日期: 2008-06-24

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2

Section 1 Personal Particular Title (Tick “” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nation ...

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ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

發布日期: 2003-06-06

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ed-pn1009

發布日期: 2003-06-06

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Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...

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Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...

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June 2012 Comprehensive Review of the IFRS for SMEs Request for Information Comments to be received by 30 November 2012Request for Information Comprehensive Review of the IFRS for SMEs June 2012 Publi ...

發布日期: 2012-06-26

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570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

發布日期: 2009-06-16

MPS_D_PartI

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MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

發布日期: 2019-01-10

MPS_D_PartI

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發布日期: 2018-10-23