搜尋結果

File Type: pdf | Size: 888 KB

360-degree-management skills-jul-aug

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language Cantonese Fee (for each session) HK750 for HKICPA member or student; and IA/HKIAAT’s membe ...

發布日期: 2012-05-11

360-degree-management skills-jun

發布日期: 2012-05-11

File Type: pdf | Size: 888 KB

may

Latin/Ballroom Dance Class Date & Class Date Date **Rumba technique class (Tuesday) Tango – Elementary II (Thursday) 1. 29 May 2012 24 May 2012 2. 5 June 2012 31 May 2012 3. 12 June 2012 7 June 20 ...

發布日期: 2012-04-16

File Type: pdf | Size: 334 KB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO 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 ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO 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 ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

rif120111

Recent Developments in Insolvency Law About the topic At this seminar, Ludwig Ng of ONC Lawyers will discuss recent developments in insolvency law. Topics to be covered include: Dealing with uncooper ...

發布日期: 2011-12-15

File Type: pdf | Size: 176 KB

20111201-order

1 Proceedings No.: D-11-I17HLO 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 sec ...

發布日期: 2011-12-07

File Type: pdf | Size: 25 KB

IVSflyer

Hong Kong Institute of CPAs The Hong Kong Institute of Surveyors Joint CPD Event on IVSC Hong Kong Seminar on the new IVS CPD Code: CPD/GPD/2011109 Date: 2 November 2011 (Wednesday) Time: 5:30 pm – 8: ...

發布日期: 2011-10-04

File Type: pdf | Size: 219 KB

dig111001

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

發布日期: 2011-09-22

File Type: pdf | Size: 296 KB

360-degree-management skills 8-11

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, Quar ...

發布日期: 2011-07-21

File Type: pdf | Size: 799 KB

cfig110707

Corporate Finance Interest Group (CFIG) lunch seminar – Reflections on the use of listed shell companies in Hong Kong About the topic At this seminar, Mr. Martin Sabine, founder and chairman of Somerl ...

發布日期: 2011-07-04

File Type: pdf | Size: 181 KB

HKICPA Staff Summary of HKFRS 11

HKFRS 11 Joint Arrangements HKAS 28 (2011) Investments in Associates and Joint Ventures HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summa ...

發布日期: 2011-06-22

File Type: pdf | Size: 121 KB

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

發布日期: 2011-05-12

File Type: pdf | Size: 290 KB

may

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...

發布日期: 2011-04-27

File Type: pdf | Size: 284 KB

aasc-314

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

發布日期: 2011-03-22

File Type: pdf | Size: 115 KB

w110311s

How to choose the best KPIs Programme Code: W110311S All enterprises are different as the mix of people, product and finance comes under the influence of strategies and markets. Some sectors have a re ...

發布日期: 2011-02-08

File Type: pdf | Size: 183 KB

w110304s-w110305s

Effective Management Skills for Financial Executives Programme Code: W110304S W110326AS Technical competence is the foundation for accounting professionals. Business management skills and people skill ...

發布日期: 2011-01-12

File Type: pdf | Size: 110 KB

december

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

發布日期: 2011-01-12

101130

為了讓會員加深了解香港事務所對在深圳開設企業的手續、需報批的機關、成立後的報稅和年檢程序及過程中須注意的事項，公會聯同深圳市注冊會計師協會於2010 年11 月30 日在香港合辦「深港兩地會計師研討會暨聯誼酒會」，由專家講解在內地設立企業的流程及後續事項，及向深圳同業介紹香港事務所為客戶提供公司秘書和管理諮詢等業務新領域。研討會後將舉行聯誼酒會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師 ...

發布日期: 2010-11-22

File Type: pdf | Size: 136 KB

paib101007

PAIB forum: Global and local developments in sustainability and corporate social responsibility reporting About the topic Sustainability and corporate social responsibility (CSR) reporting, which desc ...

發布日期: 2010-09-24

File Type: pdf | Size: 247 KB

Module A - Introduction

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iii Passing Criteria fo ...

發布日期: 2010-09-13

File Type: pdf | Size: 234 KB

oct_nov

Latin/Ballroom Dance Class Date & Class Date Jive – Elementary I (Tuesday) Waltz – Elementary I (Thursday) 1. 5 October 2010 21 October 2010 2. 12 October 2010 28 October 2010 3. 19 October 2010 4 ...

發布日期: 2010-08-31

File Type: pdf | Size: 283 KB

Flyer_v100823_1

Golf Day at Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day for its members who are novice players. This provides a wonderful opportunity for members to put in practice what they ha ...

發布日期: 2010-08-25

File Type: pdf | Size: 238 KB

Flyer_v100823

發布日期: 2010-08-24

File Type: pdf | Size: 237 KB

class-action

1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度）. 2. Opt-out as default procedure （選擇退出為預設模式）. 3. Keep ...

發布日期: 2010-05-18

File Type: pdf | Size: 157 KB

w100619s

“We are Golden” workshop on positive thinking Programme Code: W100619S Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Dr. Wong is a passionate and seasoned business consu ...

發布日期: 2010-04-26

ppt

發布日期: 2010-01-22

File Type: pdf | Size: 110 KB

w100227

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

發布日期: 2010-01-14

File Type: pdf | Size: 206 KB

court-case

P. 1 Intent to defraud creditors: A subjective or objective intent? Section 60 of the Conveyancing and Property Ordinance (Cap 219) (“CPO”) and its predecessor, which provides for setting aside transa ...

發布日期: 2009-12-10

File Type: pdf | Size: 307 KB

0912tour

Mini Bridge Tournaments With a view to promoting Bridge to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allow players of different levels to ...

發布日期: 2009-12-10

File Type: pdf | Size: 188 KB

P091203 P091204

P091203 P091204 商貿普通話課程Programme Code: P091203 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年12月3日至2010年1月14日(逢星期四) (除2009年12月24日及12月31 日外) 時間7:00 p.m. -9:30 p ...

發布日期: 2009-10-27

File Type: pdf | Size: 142 KB

fpe_app

Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

QP_AF200910

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

S090724S

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

發布日期: 2009-06-23

File Type: pdf | Size: 269 KB

S090724S

發布日期: 2009-06-23

File Type: pdf | Size: 269 KB

CP_NTO_v09_2008

1 Guidelines and Procedures for Accreditation /Re-accreditation of Conversion Programmes offered by Non-tertiary Institutions or Overseas Tertiary Institutions conducted in Hong Kong 1. Purpose To en ...

發布日期: 2009-05-12

File Type: pdf | Size: 49 KB

Commentary on the 2008 Budget

The economy Real GDP growth in 2007 was 6.4%, compared with the original forecast of 4% - 5%. Although expected to slow in 2008, due to external economic factors, GDP growth this year was still foreca ...

發布日期: 2009-04-29

Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

發布日期: 2009-03-18

PRC CPA Uniform Examination

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

發布日期: 2009-03-16

SMP_2008

Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...

發布日期: 2008-10-28

File Type: pdf | Size: 432 KB

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

發布日期: 2008-10-20

File Type: pdf | Size: 152 KB

081105

發布日期: 2008-10-20

File Type: pdf | Size: 152 KB

081105

發布日期: 2008-10-20

File Type: pdf | Size: 152 KB

Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

發布日期: 2007-04-04

File Type: pdf | Size: 55 KB

Draft_Amendments_to_Constitution_and_Preface

ENLARGING THE IFRIC Proposed Amendments to the IASC Foundation Constitution and the Preface to International Financial Reporting Standards International Accounting Standards Committee Foundation Comme ...

發布日期: 2007-04-02

File Type: pdf | Size: 233 KB

ED-Constitution-n-Preface

發布日期: 2007-04-02

File Type: pdf | Size: 233 KB

Dec06

Auditing and Assurance Standards Committee Meeting Summary – December 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 December 2006. Members present at the meeting were: Carl ...

發布日期: 2007-03-09

File Type: pdf | Size: 49 KB

IFAC_060428

1 By email: 28 April 2006 Our Ref.: C/CGC, M40907 Technical Manager Professional Accountants in Business Committee International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New Yo ...

發布日期: 2006-04-28

File Type: pdf | Size: 130 KB

Technicalcorrectionspolicyfinal

IASB proposes policy for technical corrections The IASB is proposing a ‘fast track’ process to deal with those changes to standards that are labelled as ‘technical corrections’. The process will apply ...

發布日期: 2005-07-28

File Type: pdf | Size: 38 KB

0505

Financial Reporting Standards Committee Meeting summary – May 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 May 2005. Members of the Committee present were: Messrs. ...

發布日期: 2005-06-30

File Type: pdf | Size: 40 KB

FRSCMS-May

發布日期: 2005-06-30

File Type: pdf | Size: 40 KB

July04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 9 July 2004. Members ...

發布日期: 2004-08-27

File Type: pdf | Size: 29 KB

HK-Int15cl

1 DRAFT INTERPRETATION HKAS-INT – 15 Operating Leases -Incentives Paragraph 14 of HKAS 1 Presentation of Financial Statements, requires that financial statements should not be described as complying w ...

發布日期: 2004-06-14

File Type: pdf | Size: 81 KB

310703

-1 -BY FAX AND BY POST (2878 1670) Our Ref.: C/IPC, M20943 31 July 2003 Mr. Raymond Li Executive Director (Banking Development), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong Kong. Dea ...

發布日期: 2003-09-22

File Type: pdf | Size: 572 KB

ACCA 30-Aug-02

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

發布日期: 2002-10-30

File Type: pdf | Size: 2 MB

PII 2012 flyer and application form (published)

PII 2012 flyer and application form (published) Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The ...

File Type: pdf | Size: 256 KB

20150725&0808_Dinghy courses(FULL_A)

20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...

20150809&0815_Dinghy courses

20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...

File Type: pdf | Size: 243 KB

2016年中秋食品訂購表- 內部HKICPA 2nd

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

File Type: pdf | Size: 271 KB

389m

1 Minutes of the 389th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 16 February 2021 at 8:30 a.m. Board Room of the Hong Kong In ...

File Type: pdf | Size: 237 KB

616th_210121

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File Type: pdf | Size: 382 KB

MPS_Module C_Part 2

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File Type: pdf | Size: 6 MB

candidate6

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File Type: pdf | Size: 3 MB

AEAS_Self-AssessmentForm

Hong Kong Institute of Certified Public Accountants Authorized Employer/Authorized Supervisor Self-assessment on Compliance with Practical Experience Codes and Guidelines for Transition to the Revised ...

PC-Credit-Card-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

PC-Registration-and-Entry-Form

File Type: pdf | Size: 446 KB

Sample of SelfAssessment Form

File Type: pdf | Size: 3 MB

PC-Registration-and-Entry-Form-Dec 2023

(Dec 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 525 KB

2023

File Type: pdf | Size: 525 KB

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

File Type: pdf | Size: 487 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

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 ...

發布日期: 2010-05-24

File Type: pdf | Size: 580 KB

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 ...

發布日期: 2010-05-24

File Type: pdf | Size: 580 KB

company_reg

国务院关于修改〈中华人民共和国公司登记管理条例〉的决定》2005-12-27 中华人民共和国国务院令(第451 号) 现公布《国务院关于修改〈中华人民共和国公司登记管理条例〉的决定》，自2006 年1 月1 日起施行。总理温家宝二OO 五年十二月十八日国务院关于修改《中华人民共和国公司登记管理条例》的决定国务院决定对《中华人民共和国公司登记管理条例》作如下修改：一、第二条增加一款作为第二款：“申 ...

發布日期: 2006-01-03

File Type: pdf | Size: 194 KB

pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

File Type: pdf | Size: 486 KB

ETS-FE

Disclaimer 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 pur ...

ETS-FE

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ETS-FE

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發布日期: 2018-10-10

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20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

發布日期: 2013-05-06

20121016_ModuleD_PartI

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發布日期: 2012-10-15

File Type: pdf | Size: 741 KB

ED-IncomeTaxIG

INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...

發布日期: 2009-03-30

File Type: pdf | Size: 198 KB

update242

i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...

File Type: pdf | Size: 922 KB

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

File Type: pdf | Size: 306 KB

Module D Taxation Part 2

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 ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 924 KB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

pn820_20

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

File Type: pdf | Size: 844 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

File Type: pdf | Size: 686 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

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ETS_Module A_final

ETS_Module A_final

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SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

發布日期: 2018-10-04

HKICPAsub

FEES QUESTIONNAIRE IESBA Seeks Your View about the Level of Fees Charged by Audit Firms The level of fees charged by audit firms is considered by some stakeholders as an element that may affect audito ...

發布日期: 2018-02-28

File Type: pdf | Size: 552 KB

MPS_Module D_Part 1

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: 2016-10-17

MPS_Module D_Part 2_Upload

發布日期: 2016-05-04

File Type: pdf | Size: 804 KB

MPS_Module C_Part 1_Upload

Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...

發布日期: 2016-04-18

Supplement_B

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發布日期: 2014-09-02

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Supplement_B_1

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發布日期: 2014-09-02

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Supplement_B

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發布日期: 2014-09-02

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16-10-2013_Module D part 1

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發布日期: 2013-11-14

File Type: pdf | Size: 320 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

發布日期: 2012-05-29

File Type: pdf | Size: 160 KB

techwatch109

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: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch109

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

MPS_Module D_Part 2_Upload

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MPS_Module C_Part 1_Upload

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MPS_Module D_Part 1

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ETS_Module A_final

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aatb3052020

Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...

1428P_27Aug2020_DC order_edited

IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...

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Important Dates for Module and Final Examination (December 2019 session)

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發布日期: 2019-09-20

Fee schedule

Fee Schedule 2024 Application fee b, c HK900 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,540 Annual fee d HK900 R ...

發布日期: 2019-06-10

update029

Update No. 29 (Issued May 2006) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages and replace with the new pages i, ii, iii and ...

File Type: pdf | Size: 99 KB

update008

Update No. 8 (Issued November 2004) Document Reference and Title Instructions Explanations 1. VOLUME II1. II Contents of Volume IIReplace contents pages 1 & 2 with revised contents pages 1 & 2 ...

File Type: pdf | Size: 234 KB

Important Dates for Module and Final Examination (June 2019 session)

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發布日期: 2019-03-22

2000 - 2014

Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...

發布日期: 2019-03-05

Sustainability Standards

Technical Resources This webpage contains professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics. Sustainability Reporting HK ...

發布日期: 2018-11-29

Steven Lee_final_Projection

Mr. Steven Lee Founder & CEO The Digital Innovation Blockchain Traceability & Refinancing SolutionThe 1st blockchain business platform in Hong Kong that connects different industries to create ...

發布日期: 2018-10-10

File Type: pdf | Size: 3 MB

HerbertChia

How to build a data responsive organization 畅销书《决战大数据》及《数据的本质》作者红杉资本中国基金专家合伙人京东金融首席數据顧问TalkingData 首席顧问CCF大數据专家委员会副主任浙江大学管理学院兼职教授香港特区创新科技及再工业化委员会委员香港科技园公司董事香港贸易发展局创新科技委员会委员香港人工智能及机器人学会副理事长促进国内香港数据流通责任 ...

發布日期: 2018-10-10

File Type: pdf | Size: 827 KB

r3fee

(Revised in Oct 2024) 2025 FEE SCHEDULE Application for registration as a certified public accountant ("CPA") (Form R-3) One-off application fee Member annual fee Total payment (see Note 3 & ...

發布日期: 2018-09-03

File Type: pdf | Size: 172 KB

Exposure Draft 2020

Date Title 11 December 2020 Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback with link to Exposure Draft Press release (IASB's comment due date is 29 ...

發布日期: 2018-08-13

bor18_e-circular

1 Invitation for Nomination of Members for Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board. ...

發布日期: 2018-05-29

File Type: pdf | Size: 122 KB

SZLTB_2017_TC_extracted

深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與深圳市地方稅務局（“深地稅”）於2017 年12 月5 日在深圳舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表深地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束力 ...

發布日期: 2018-03-15

File Type: pdf | Size: 240 KB

SZLTB_2017_SC_extracted

深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与深圳市地方税务局（“深地税”）于2017 年12 月5 日在深圳举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表深地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束力 ...

發布日期: 2018-03-15

File Type: pdf | Size: 235 KB

HKICPA_timetable for public_20172

Important Dates for Module Enrolment Module Enrolment Period 1 August to 30 August 2017 Module Enrolment Confirmation* 11 September 2017 Module Commencement 18 September 2017 Workshop Result Release ( ...

發布日期: 2017-04-25

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20172

發布日期: 2017-04-25

File Type: pdf | Size: 164 KB

CNY 2017 Promotion Offer_rv

TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...

發布日期: 2017-01-10

File Type: pdf | Size: 429 KB

HKICPA_Order Form - Standing Offer 2017

Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...

發布日期: 2017-01-10

File Type: pdf | Size: 143 KB

HKICPA_Order Form_CNY 2017 Promotion

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...

發布日期: 2017-01-06

File Type: pdf | Size: 401 KB

Subscription to Mainland Accounting and Tax Publications

Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...

發布日期: 2016-11-16

231

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2016 at 8:40 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...

發布日期: 2016-10-31

File Type: pdf | Size: 122 KB

taxlink10_161026

Issue 10. Oct. 2016 Events Click for upcoming events on current tax issues. Publications 1. Exchange of information/Tax treaties Inland Revenue (Amendment) (No. 3) Ordinance 2016 comes into effect fr ...

發布日期: 2016-10-26

File Type: pdf | Size: 104 KB

Lucky draw_website_v1

Hong Kong Institute of CPAs – All Copyright Reserved 1 香港会计师公会2016年度专业资格课程(QP)个案分析比赛QP俱乐部抽奖游戏（截止日期：2016年10月21日中午12：00前）参加抽奖游戏方法：于截止日期前报名参加2016年度专业资格课程(QP)个案分析比赛（报名连结：http://survey.hkicpa.org.hk/ind ...

發布日期: 2016-09-08

File Type: pdf | Size: 358 KB

PICIG161012_Form

PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...

發布日期: 2016-09-05

File Type: pdf | Size: 235 KB

20160604_OTW practice

Trailwalker Practices In order to enable members to prepare for the Oxfam Trailwalker, the Athletics Interest Group (AIG) has planned a series of practice starting from easy to more difficult level. F ...

發布日期: 2016-05-30

taxlink9_160129

Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...

發布日期: 2016-02-01

File Type: pdf | Size: 82 KB

CPA runner list_2016

As at 21/12/2015Standard Chartered Marathon 2015CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN C ...

發布日期: 2015-12-21

File Type: pdf | Size: 93 KB

Robert Half Tips on Career Planning for Young CPAs

2014 Accountemps. A Robert Half Company. An Equal Opportunity Employer M/F/D/V. All rights reserved. This material is the confidential property of Accountemps. Copying or reproducing this material is ...

發布日期: 2015-11-10