sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

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AGM booklet 2023

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adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

...

...

9

Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...

Module D_Preseen_20182

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2018_ApplicationForm

Outstanding BAFS Student Awards 2018 2018「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examination who have achieved an excellent result in ...

Module D_Preseen_20181

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Module D_Preseen_20172

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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 ...

dig160903

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

dig160903-1

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

Circular_BRIG160910

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Module D Pre-seen 20162

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 ...

cfs-sep-nov

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...

Circular_BRIG160611_v2

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

Module D Pre-seen_20161

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 ...

bcies-nov

1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

Child Development and KG 24 10 2015

學前兒童發展差異及選校心得分享霍凱霖姑娘教育及兒童心理學家24.10.2015 內容學前兒童發展幼稚園類別選校心得分享你們最怕2-6歲於孩子會有甚麼問題? 身體發展差異? 語言? 社交? 情緒? 行為問題? 營養? 認讀書寫?學前兒童發展知多少? 1. E.H Erikson 學前兒童處於主動創造與罪疚感階段(Initiative vs. Guilt) 探索和學習時- 得到正面讚賞時, 會增強孩子 ...

Ms. Ellen Fok ppt

霍凱霖姑娘教育及兒童心理學家24.10.2015 學前兒童發展差異及選校心得分享內容學前兒童發展幼稚園類別選校心得分享你們最怕2-6歲於孩子會有甚麼問題? 身體發展差異? 語言? 社交? 情緒? 行為問題? 營養? 認讀書寫? 學前兒童發展知多少? 1.E.H Erikson 學前兒童處於主動創造與罪疚感階段(Initiative vs. Guilt) 探索和學習時- 得到正面讚賞時, 會增強孩子 ...

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

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CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

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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 ...

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Swimming Classes The Sailing Interest Group (SIG) has re-run a series of structured swimming classes for members who wish to improve swimming technique to prepare for open competitions or simply for p ...

150210

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

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 ...

tue_wau11

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...

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NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

Module D Dec 2014

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 ...

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1 By email and by post 19 May 2014 Our Ref.: C/RIF, M94444 Mr. Patrick Ho, JP Deputy Secretary for Financial Services & the Treasury (Financial Services)3 Financial Services and the Treasury Burea ...

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Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

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Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...

Module D

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 ...

tueqc03

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

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1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...

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bmss-aug-sep

712r11_20130730 CPD Workshops – Business Management Skills Series (August to September 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Langua ...

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

Module D

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tuecoe13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

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 ...

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Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

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Proceedings No.: D-10-0446-H IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

wbsmw-jan-mar

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 ...

ws-bmss-10-12

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F, Oxford House, Tai Koo Place, 979 King's Road, Quarr ...

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

0119-1

Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

0129-2

Proceedings No.: D-05-0154-C 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 ...

0317-1

Proceedings No.: D-99-IC08-X 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 un ...

order-henrychui

1 Proceedings No.: D-10-0446-H 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 Disciplina ...

w20110406

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 ...

sc_marathon_training

Standard Chartered Hong Kong Marathon -Training Programmes -(revised on 28 Oct 2010) The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of r ...

s100420f-0610f

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

s100420f-0610f-bak

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

andrew-order

Proceedings No.: D-05-0154-C 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 ...

eric-order

1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

ec-order

Proceedings No.: D-08-0336C 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 Dis ...

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Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

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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 Spotli ...

aptitude_test_july05

AT Notes (Revised in July 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under sec ...

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Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

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Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

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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 ...

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page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

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page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

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137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

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TFEC_IR(A)_No2_Bill_2018_GovResponse_180521 LC Paper No. CB(1)970/17-18(12)2 c.c. Assistant Legal Adviser 5, Legislative Council Commissioner of Inland Revenue (Attn: Mr KK CHIU) Department of Justice ...

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Paper 3

Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

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1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

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1 Issue 34 (June 2020) Dear members and member practices, Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance The Institute i ...

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1 High level international comparison of accounting profession regulatory arrangements (at 30 June 2021) The Institute has conducted a high level comparison of jurisdictions around the world to determ ...

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IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年11 月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) x 6 ) x ...

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1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

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Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

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prefacerevised

Preface Revised May 2010 Effective as of 15 December 2009 Preface to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services PREFACE 2 PREFACE (May 2010) PREFACE ...

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HKICPA Accounting and Business Management Case Competition 2017-18 Level 2 Competition Awardees List – Certificate of Merit School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Membe ...

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31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

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1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...

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Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

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Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

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Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

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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 ...

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31 March 2010 By email and by hand Our Ref.: C/RIFEC, M69667 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Re: Con ...

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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 ...

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Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

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

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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 ...

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Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

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Module B (Dec 11)_Answer Module B (December 2011 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date : xx/xx/2011 To : Board of Directors From : Dickson Chan, Managing ...

Re-application Form (Change Entry Route)

Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

Application_for_Registration(ACCA)

Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Appli ...

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Module A (Dec 14)_Answer_2

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1550ETSSGCaseCompetition201920leaflet

Organizer Co-organizer Supporting organization 香港會計師公會會計及商業管理個案比賽教育局Education Bureau 走出課室投入真商戰！Analysis/proposal 分析/企劃書Analysis/proposal can be submitted either in English or Chinese. 可用英文或中文撰寫分析/企劃書1 ...

CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

FE (Dec 16) Paper I_Question_2

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FE (Dec 16) Paper I_Question

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logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

1300H_DC order_ 25 Mar 2019_edited

, , A complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under section 33(3) of the PAO The Regis ...

Certification authorities

Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

hl-ssr-report

About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...

ed_pn8101t

Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...

ab3_i2cf

19 July 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation G ...

update125

i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

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Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

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摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

Module 14_LP

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update132

i Update No. 132 (Issued 2 August 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised conten ...

update042

Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

1

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page of 4 Date: 3 September 2016 Venue: Offices of HKICPA Participant: Not disclosed, RSM Nelson Wheeler 1. This practitioner ...

Paper 05B

Page 1 of 3 PAPER: 05B Submission date 13/03/2018 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Ko ...

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_GIG170304_OnCourse

Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...

D-05-IC22Q

1 Proceedings No.: 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 section 33(3) ...

D-05-IC22Q

1 Proceedings No.: 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 section 33(3) ...

Circular_SGIG160924_v2

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The programm ...

qa-sar-pn84016

Solicitors’ Accounts Rules and Practice Note 840 (Revised) Questions & Answers August 2016 Solicitors’ Accounts Rules and Practice Note 840 Reporting Engagements Page 1 of 3 Questions and Answers ...

s160808s

HKICPA seminar: Family Office Services Programme Code: S160808S As Asian wealth management gains momentum, the demand for services to support the growth of wealth management in Asia will continue to r ...

superstar_leaflet_tuenng20160510

原價(HK)優惠價6/5至30/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7866628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7866528508送券/貨日期糙米蕃薯糭(2隻)9278公司名稱:五彩素糭皇(2隻)9884收貨人/電話懷舊家鄉糭(2隻)11096398378訂購細則:原粒瑤柱火腿 ...

160419

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 ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

160419_old

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 ...

160503old

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

Circular_GIG160409

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

Circular_GIG160312

Play With a Golf Professional (On Course Practice) Date: Saturday, 12 March 2016 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy Ma ...

s160418s

HKICPA seminar: New HKCO: Section 436 and Consolidated Financial Statements Programme Code: S160418S The new Hong Kong Companies Ordinance ("HKCO") contains new provisions governing the publ ...

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_GIG160116

Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...

s151207s

HKICPA seminar: Cross-border e-commerce Strategy in China: Challenges and Opportunities Programme Code: S151207S China's trade with foreign countries has been growing rapidly. Nowadays, many consu ...

tfp151216s

HKICPA seminar: Localisation of BEPS in China Programme Code: TFP151216S We are lucky to be in the generation where we are able to witness the shaping and formation of the Transfer Pricing (“TP”) grou ...

Circular_GIG151121

Play With a Golf Professional (On Course Practice) Date: Saturday, 21 November 2015 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy ...

w151029s

HKICPA workshop: Audit of Licensed Corporations Programme Code: W151029S This workshop will provide an introduction to audits of licensed corporations which are regulated by the Hong Kong Securities a ...

hksfa151016

Luncheon Presentation “How Small-Caps Outperform: Finding /Being Diamonds in a Sea of 10,000” HKSFA, in association with HKICPA and HKIRA, is pleased to invite Mr. Tariq Dennison and Mr. Anand Batepat ...

151013I

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 ...

151013E

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

Circular_SGIG150919_v3

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The concert ...

s150930s

HKICPA seminar: New HKCO: Impacts on Financial Reporting Programme Code: S150930S The new Hong Kong Companies Ordinance ("HKCO") has imposed various significant changes on the financial repo ...

pa-acca

Form PA-ACCA Jul 2023 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

s150721s

HKICPA seminar: Business and Family Succession Programme Code: S150721S In Hong Kong, many founders of family businesses have reached their age of retirement and their families have to face the diffic ...

s150727s

HKICPA seminar: Financial Statement Analysis for Listed Entities Programme Code: S150727S This seminar aims at sharing the experience and technique in identifying, analysing and writing cases based on ...

FSIG150709

Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...

FSIG150709

Speakers Mr. Ray Chan Vice President and Head of ETF Business Development, Asia ex-Japan, State Street Global Advisors Asia Limited ("SSGA Asia") Mr. David Chai Managing Director, State Stre ...

w150706s

HKICPA workshop: Activity Based Budgeting v Traditional Budgeting – Revolution or Compromise Programme Code: W150706S For many people in business the word budget is synonymous with control, cost cutti ...

w150704s

HKICPA workshop: Managing the variances -choosing and using to provide direction (re-run) Programme Code: W150704S The principles, practices and application of management accounting is one of the key ...

s150622s

HKICPA seminar: What are the Risks and Opportunities for Managing Suppliers in China? (re-run) Programme Code: S150622S The seminar will discuss the risks and opportunities for managing suppliers in C ...

s150528j

Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...

order_0107

Proceedings No.: D-12-0663O 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 ...

s150619s

HKICPA seminar: CCrreeddiitt MMaannaaggeemmeenntt:: RRiisskk MMiittiiggaattiioonn && FFiinnaanncciinngg OOppttiioonnss iinn CChhiinnaa TTrraaddee Programme Code: S150619S Once again China beco ...

Flyer_GIG150502

Golf Lesson on "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use of driver and woods. The ...

w150418j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code: W150418J HKICPA and CIMA present a three-day workshop, specifically for HKICPA members who intend to excel in financial and ma ...

s150424s

HKICPA seminar: Introduction to Intangible Assets Valuation (re-run) Programme Code: S150424S Intangible assets such as trademarks are often of significant value to many businesses and yet not all of ...

20150312-Trail Running Class

Trail Running Classes The Athletics Interest Group (AIG) has organized two trail running classes for members who wish to take up a challenge for running mountain trails. Details are as follows: Cllass ...

Circular_GIG150411_v2

Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...

w150314s

HKICPA workshop: Understanding Costs, Price and Variances Programme Code: W150314S Traditional financial training tends to be focused on control and regulatory aspects of a business, therefore cannot ...

tfp150225s

Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...

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 ...