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ETS_Module C

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: 2017-11-16

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ETS_Module C

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The Greater Bay Area Initiative: A survey on key drivers for success (published by KPMG and HKGCC in September 2017)

發布日期: 2019-09-04

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Flyer20171019 [clean]

Page 1 of 4 * Details of Competency and Rating information About the Symposium The event will provide an update on the following: Institute's recent development Taxation matters Upcoming major ...

發布日期: 2017-10-23

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Module C

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發布日期: 2012-10-15

Module C

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發布日期: 2012-10-15

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

發布日期: 2009-03-17

pr-20171012-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-10-12

File Type: pdf | Size: 257 KB

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

發布日期: 2019-03-25

File Type: pdf | Size: 385 KB

Module_D_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2018-08-22

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

發布日期: 2018-08-22

File Type: pdf | Size: 621 KB

i2c_201756

19 September 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Drafts ED/2017/5 Accounting Policies and Accounting Estimates and E ...

發布日期: 2017-09-19

File Type: pdf | Size: 102 KB

Disciplinary proceedings in progress as at 11 June 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2018-06-11

File Type: pdf | Size: 139 KB

Dr

www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data . Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin.co ...

發布日期: 2017-10-14

File Type: pdf | Size: 8 MB

Dr. Toa Charm_outdated

www.cyberport.hk Internet Accounting in the New Economy: The Golden Opportunity Brought by FinTech, AI and Big Data Dr. Toa Charm Chief Public Mission Officer, Cyberport Hong Kong https://hk.linkedin. ...

發布日期: 2017-10-14

File Type: pdf | Size: 8 MB

364

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...

發布日期: 2017-10-03

File Type: pdf | Size: 143 KB

236

1 Minutes of the th meeting of the Ethics Committee held on Thursday, 9 March 2017 at 9:00 a.m. in Room 10 and 11 of the Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 ...

發布日期: 2017-06-13

File Type: pdf | Size: 79 KB

ETS_Module C

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 pu ...

發布日期: 2018-05-17

File Type: pdf | Size: 586 KB

ETS_Module C

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ETS_Module C

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Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

發布日期: 2017-06-13

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

發布日期: 2017-06-13

update206

i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 308 KB

170207I

Want to improve your tennis skills? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

發布日期: 2016-11-25

File Type: pdf | Size: 405 KB

130816

隨着全球經濟一體化，各個經濟體系的關係越趨緊密。中國近年冒起成為重要的經濟體、美國的量化寬鬆政策和退市計劃、歐洲持續的經濟衰弱均對全球經濟產生重要影響。王冠一教授將會探討美國經濟復甦的關鍵；歐洲債務危機沒完沒了的影響；中國經濟追求GDP高增長成效如何等，從中分析中國、美國及歐洲三大經濟體系的互動關係。研討會詳情如下：日期2013年8月16日(星期五) 時間12:30 – 14:00 地點香港灣仔 ...

發布日期: 2013-07-19

File Type: pdf | Size: 253 KB

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

techwatch184

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

發布日期: 2018-02-13

File Type: pdf | Size: 317 KB

2017compdec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-12-27

File Type: pdf | Size: 258 KB

2017compjun

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...

發布日期: 2017-06-29

File Type: pdf | Size: 258 KB

AnnualReport2017

2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...

發布日期: 2018-04-12

File Type: pdf | Size: 3 MB

976r10_SET_StudentExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

發布日期: 2016-09-30

File Type: pdf | Size: 602 KB

050304.rules

What’s New Provisional Rules on the Registration and Supervision of CPA Firms and Rules on the Registration of CPAs The PRC Ministry of Finance (MOF) (中華人民共和國財政部) issued the “Provisional Rules on the ...

發布日期: 2005-03-05

File Type: pdf | Size: 36 KB

363

1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 28 February 2017 at 8:30 a.m. Board Room of the Hong Kong Institute of Ce ...

發布日期: 2017-04-25

File Type: pdf | Size: 53 KB

pr_eds

Press Releases/News Alerts Jan 24, 2017 New York, New York English Keep Updated Get the latest news delivered to your inbox. IESBA Takes Decisive Step Forward on Restructured International Code of Eth ...

發布日期: 2017-01-27

File Type: pdf | Size: 112 KB

featuredbooks_monthly

1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...

File Type: pdf | Size: 386 KB

Anti-Money Laundering-related Submissions

Date of Submissions Subject 29 January 2021 FSTB - Public Consultation on Legislative Proposals to Enhance Anti-Money Laundering and Counter-Terrorist Financing Regulation in Hong Kong 23 October 2017 ...

發布日期: 2017-03-19

976r15_SET_StudentExpress_Flyer_171205

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

發布日期: 2017-12-05

File Type: pdf | Size: 432 KB

QPCAC2017_2nd_HK_Leaflet

Your golden chance to win • attractive cash prizes and QP fee waivers• internship at renowned organizations• QP learning pack for free The building blocks of success Qualification Programme (QP) Case ...

發布日期: 2017-07-11

File Type: pdf | Size: 1 MB

pr_inducement

Press Releases/News Alerts, Press Releases Sep 08, 2017 New York, New York English Find more news & events related to: Code of Ethics, IESBA Keep Updated Get the latest news delivered to your inbo ...

發布日期: 2017-09-11

File Type: pdf | Size: 107 KB

Seminars (Archives)

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發布日期: 2021-03-31

Module B_Preseen_20182_p.7

Corporate Financing 7 Sales An analysis of sales turnover in 2018, and comparisons with previous years, is shown below: 2018 2017 2016 Product line HK million % of sales % of sales % of sales Women ...

發布日期: 2018-10-04

File Type: pdf | Size: 44 KB

newadm2017dec_yrend

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017 year-end Standards affected New standard and amendme ...

發布日期: 2017-12-27

File Type: pdf | Size: 31 KB

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 ...

發布日期: 2016-06-06

File Type: pdf | Size: 291 KB

Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

發布日期: 2016-05-20

File Type: pdf | Size: 260 KB

Circular_160625_v2_1

發布日期: 2016-05-20

File Type: pdf | Size: 260 KB

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

File Type: pdf | Size: 997 KB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

Flyer_FE_Dec17_MAS

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發布日期: 2017-08-10

File Type: pdf | Size: 105 KB

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

發布日期: 2017-09-07

File Type: pdf | Size: 422 KB

Module D 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 971 KB

winners-list-2011

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE DISCLOSURE AWARDS 2011 Judging Result 「二零一一年最佳企業管治資料披露大獎」評審結果Winning Companies/Organisations 得獎公司機構Hang Seng Index Categ ...

發布日期: 2011-11-23

File Type: pdf | Size: 152 KB

auditing_JD_c

1 中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明_______________________________________________________________________ 中国审计准则委员会与香港会计师公会对内地审计准则与香港审计准则进行了逐项比较（比较背景及比较过程列于本声明的附件一），并一致同意发表以下联合声明： (1) 2007年12月6 ...

發布日期: 2007-12-06

File Type: pdf | Size: 146 KB

JD_c

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明__________________________________________________________________________ 中国会计准则委员会与香港会计师公会于2006年5月就内地企业会计准则与香港财务报告准则的实质性趋同情况发表联合声明后，即对两地准则进行了逐项比较﹝比较背景及比较 ...

發布日期: 2007-12-06

File Type: pdf | Size: 194 KB

FE (Dec 17) Paper II_Answer

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File Type: pdf | Size: 450 KB

1462S_24Aug2020_edited

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 ...

File Type: pdf | Size: 608 KB

Mod_D_Part_II_Jun2017

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: 2017-04-24

File Type: pdf | Size: 1 MB

Mod_D_Part_II_Jun2017

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File Type: pdf | Size: 1 MB

Circular_RSCP2017

香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2017 Following last year's resounding success, the Recreation and Sports Club for Hong Kong Professional Bodies wi ...

發布日期: 2017-04-27

File Type: pdf | Size: 209 KB

pubforsale_coursenotes_Dec18

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 18 Dec 2018 Ma ...

File Type: pdf | Size: 260 KB

PR_20201012_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 12 October 2020) A Disciplinary ...

File Type: pdf | Size: 414 KB

Special Topics

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發布日期: 2018-10-05

Meeting summaries

Meeting summaries Request for Information of Post-Implementation Review: IFRS 13 Fair Value Measurement

發布日期: 2018-08-03

Meeting summaries

Meeting summaries Request for Information of Post-Implementation Review: IFRS 13 Fair Value Measurement

發布日期: 2018-08-03

cover

“內地勞動法(二)” 研討會2006年10月10日香港會計師公會與香港貿易發展局於2006年10月10日在香港會議展覽中心舉辦了一個“內地勞動法(二)”的晚間研討會，並邀請了的近律師行中國事務部的鄭珣律師、黎家欣律師及上海勵精諮詢有限公司（香港世聯顧問有限公司關聯企業）總經理張海峰先生擔任主講嘉賓。在研討會舉行前，公會收到參加者提出感興趣的問題，並得到講者的書面答覆。另外，研討會期間亦收到與會者大 ...

發布日期: 2007-01-17

File Type: pdf | Size: 76 KB

170207e

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 ...

發布日期: 2016-11-25

File Type: pdf | Size: 361 KB

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

File Type: pdf | Size: 884 KB

976r15_SET_TeacherExpress_Flyer_171201

發布日期: 2017-12-01

File Type: pdf | Size: 442 KB

PPHK_2017SpringConcerts

For various discounts & concert details, please visit Recital Series Proudly Supported by PR Partner FAMILY CONCERT: AKOUSTIC ODYSSEY WORLD MUSIC/FUSION QUARTET FROM AUSTRALIA FAMILY CONCERT: Th ...

發布日期: 2017-04-05

File Type: pdf | Size: 2 MB

PPHK_2017SpringConcerts

For various discounts & concert details, please visit Recital Series Proudly Supported by PR Partner FAMILY CONCERT: AKOUSTIC ODYSSEY WORLD MUSIC/FUSION QUARTET FROM AUSTRALIA FAMILY CONCERT: Th ...

發布日期: 2017-04-05

File Type: pdf | Size: 2 MB

i2c_improv1517

Page 1 of 1 17 January 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 201 ...

發布日期: 2017-01-17

File Type: pdf | Size: 102 KB

practice schedule_1711

Basketball Interest Group Practice Schedule (Pre-registration is required) October 2017 Date: 1, 8, 15, 22 & 29 November 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 October 2017 (Thursdays) – TB ...

發布日期: 2017-11-02

File Type: pdf | Size: 103 KB

practice schedule_1710

Basketball Interest Group Practice Schedule (Pre-registration is required) October 2017 Date: 4, 11, 18 & 25 October 2017 (Wednesdays) – TBC 12, 19 & 26 October 2017 (Thursdays) – TBC (Note: G ...

發布日期: 2017-09-11

File Type: pdf | Size: 103 KB

practice schedule_1709_1

Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 6, 13, 20 & 27 September 2017 (Wednesdays) – TBC 7, 14, 21 & 28 September 2017 (Thursdays) – TBC (N ...

發布日期: 2017-08-14

File Type: pdf | Size: 103 KB

practice schedule_1709

發布日期: 2017-08-14

File Type: pdf | Size: 103 KB

practice schedule_1708

Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 2, 9, 16, 23 & 30 August 2017 (Wednesdays) – TBC 3, 10, 17, 24 & 31 August 2017 (Thursdays) – TBC ( ...

發布日期: 2017-08-02

File Type: pdf | Size: 103 KB

practice schedule_1703

Basketball Interest Group Practice Schedule (Pre-registration is required) March 2017 Date: 1, 8, 15,22 & 29 March 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 March 2017 (Thursdays) – TBC (Note: ...

發布日期: 2017-02-21

File Type: pdf | Size: 103 KB

practice schedule_1702

Basketball Interest Group Practice Schedule (Pre-registration is required) Febraury 2017 Date: 1, 8, 15 & 22 February 2017 (Wednesdays) – TBC 2, 9, 16 & 23 February 2017 (Thursdays) – TBC (Not ...

發布日期: 2017-02-21

File Type: pdf | Size: 103 KB

Techsource_July 2017_tax

Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Autumn 2017 Implications of Automatic Exchange of Information and Base Erosion and Profits Shifting initiatives on global mobility of ...

發布日期: 2017-06-26

File Type: pdf | Size: 280 KB

Techsource_January 2017_audit

Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Spring 2017 Professional scepticism: its implications on audits of financial statements Professional scepticism, which should never be ...

發布日期: 2016-12-05

File Type: pdf | Size: 421 KB

976r10_SET_TeacherExpressOnline_V2

發布日期: 2016-09-30

File Type: pdf | Size: 654 KB

Final Examination

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發布日期: 2014-10-09

366

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 November 2017 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2018-03-21

File Type: pdf | Size: 151 KB

Module D LP Summary of Changes 2017

Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...

發布日期: 2017-09-07

File Type: pdf | Size: 103 KB

Issue 25

Page 1 of 2 (July 2017) Dear members, Keeping your head above water – financial reporting considerations for 2017 We are half way through 2017 and you may be planning for the next annual reporting pe ...

發布日期: 2017-07-07

File Type: pdf | Size: 161 KB

Annex

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...

發布日期: 2016-12-02

File Type: pdf | Size: 173 KB

Reviewers' Comments 2017

Reviewers' Comments 2017 P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2017\Reviewers' Comments 2017.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

File Type: pdf | Size: 121 KB

Reviewers' Comments 2017

Reviewers' Comments 2017 H:\QP HK Promotion\AO(KL)\QP Affiliate Club\Activities\Case Competition\2017\Reviewers' Comments 2017.doc Hong Kong Institute of Certified Public Accountants QP Case A ...

File Type: pdf | Size: 121 KB

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

1520P_DC Order_27Oct2020 _edited

. , IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 459 KB

publication

HONG KONG SOCIETY OF ACCOUNTANTS 5 September 2001 Purchase of Publications Name: _____________________________________ Status: Member /Student /Non-member Member /Student Number: ____________________ ...

發布日期: 2004-08-23

File Type: pdf | Size: 31 KB

newbooks-oct

New Books in Library (Oct 2012) Auditing Title /Author: 審計/中國注冊會計師協會編Publisher: 北京: 經濟科學出版社Year: 2012 Call No.: HF5667 .S5465 2012 Subject: Auditing—China—Examinations—Study guides Title /Author: Modu ...

發布日期: 2012-10-04

File Type: pdf | Size: 524 KB

BMIG_1712

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...

發布日期: 2017-11-30

File Type: pdf | Size: 83 KB

q5

Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHY is it important to renew by 15 December 2017? By renewing on time, you will ensure that there is no lapse of your ...

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Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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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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2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

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DC order 1145C & 1191C_16 Jan 2018_edited

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TeacherExpress_Jun2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...

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Circular_BRIG170916_1

Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...

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Circular_BRIG170325_v2

Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

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Circular_TTC2017_rv

CPA Table Tennis Competition 2017 Date Time Events First match day: 13 August 2017 Sunday 1:30 to 7:30 p.m. Men’s Singles & Men’s Doubles up to quarter-finals Second match day: 27 August 2017 Sund ...

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newadm2017

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017 Standards ...

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discount_2018_LexisNexis

Globalization has continued to be a key driver for corporate growth. When your clients go global, you should too. LexisNexis offers a selected collection of international tax and accounting titles. Wi ...

發布日期: 2018-02-28

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1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 September 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2017-10-31

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CFIG170428_handout

HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...

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Discussion Paper March 2017 Snapshot: Disclosure Initiative—Principles of Disclosure This Snapshot provides an overview of the Discussion Paper Disclosure Initiative—Principles of Disclosure published ...

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Circular_GIG1702

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

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update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

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REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

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1 12 July 2017 To: Preparers of Financial Reports Roundtable discussion: 8 August 2017 Fair Value Measurements and Disclosure Fair value measurements and disclosure are important as many financial sta ...

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Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2017: (1) ...

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Examination Techniques Seminar on QP Final Examination (June 2017 Session) Examination techniques are important success ingredients in QP. This examination techniques seminar provides you with insight ...

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1 Title /Hong Kong taxation and tax planning /Author: Patrick Kin-wai Ho Edition: 17th Edition ISBN: 9789888281497 (pbk.) Publisher: Pilot Publishing Co. Ltd. Year: 2018 Call No.: HF5681 .T3 H73 2018 ...

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

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

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Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

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Final Examination (December 2017 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2017 Session) Paper II (The main purpose of the followi ...

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1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

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By Email (bc_03_16@legco.gov.hk) & By Hand 11 May 2017 Our Ref.: C/TXG, M111313 The Hon Kenneth Leung Chairman Bills Committee on the Inland Revenue (Amendment) (No.3) Bill 2017 Legislative Counci ...

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CPA for NGO social responsibility programme

As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...

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百樂會尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓(9th Floor, BCC Building, 25-31 Carnarvon Road, TST)

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Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

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2017 December October September July May March February

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AT-Taxation Sample Question_181004

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

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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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28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...

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27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...

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circular_20161014

13 October 2016 Our Ref.: C/RPF, M/NC Dear Member, Membership renewal for 2017 Your membership will expire on 31 December 2016. Notification will be sent to you in mid-November 2016 requesting you to ...

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Annual Reports and Operations Reports 2022 2021 2019-2020 2018 2017 2016 2015 2014 2013 2010-2012 2009 Process Review Reports 2019 2016 2015 2014 2013 2012 *The Process Review Reports for 2018 and 201 ...

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Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...

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Organic gardens_Price List_20210914

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

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FE PI (Jun 2017) Panelists Report_Final

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

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Minutes 235

1 Minutes of the 235th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 March 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

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PC-Taxation-Syllabus-Jun2016

PC – Taxation Syllabus (Applicable to the December 2017 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This docu ...

發布日期: 2017-10-27

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Cir2017_member_flyer

Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

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