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D-09-0410O

Proceedings No: D-09-04 100 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 ...

發布日期: 2013-02-08

File Type: pdf | Size: 273 KB

order-reasons-0919

Proceedings No: D-09-04 100 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 ...

發布日期: 2013-02-08

File Type: pdf | Size: 273 KB

Report_of_the_Council

22 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"#%&' Report of the Council for 2003 The Council Report 2003 covers the activities of the Council for the period fro ...

發布日期: 2003-11-13

File Type: pdf | Size: 6 MB

Career Conference – 31 August 2013 Workshop: Career development in China Profile of speaker Executive Director and Chief Financial Officer, GDH Limited Mr. Li, a fellow member of Hong Kong Institute ...

發布日期: 2013-08-16

File Type: pdf | Size: 102 KB

carpark

2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...

發布日期: 2009-11-24

File Type: pdf | Size: 120 KB

FASeng

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

File Type: pdf | Size: 316 KB

TWGHs_20160427

V:\Medical (General Office)\HC&HS Section\Centres\12. Marketing & Promotion\Discount for Selected Organizations\2016-17\Type 1 Discount-IDMC only_HKICPA.docx Appendix I (P.1) 東華三院綜合診斷及醫療中心TWGH ...

發布日期: 2016-04-29

File Type: pdf | Size: 236 KB

featuredbooks-jul

1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON ...

發布日期: 2010-07-05

File Type: pdf | Size: 153 KB

UIBE_BM_Acct_Aug2016

对外经济贸易大学会计学专业课程及财务管理专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告ACC212 财务会计ACC213中级财务会计ACC401高级财务会计法律(含商业法和公司法) MGT409 企业法律环境单元B -企业财务管理/成本会计ACC321 成本与管理会计财务管理/公司理财ACC304 公司理财（公司财务管理学）统计学/计量方法 ...

發布日期: 2016-10-17

File Type: pdf | Size: 181 KB

UIBE_BM_Fin_Mgt_Aug2016

發布日期: 2016-10-17

File Type: pdf | Size: 181 KB

UIBE_BM_Acct_Aug2016

發布日期: 2016-10-17

File Type: pdf | Size: 181 KB

UIBE_BM_Acct_Aug2016_old

对外经济贸易大学会计学专业课程及财务管理专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告ACC212 财务会计ACC213 中级财务会计ACC401 高级财务会计法律(含商业法和公司法) MGT409 企业法律环境单元B -企业财务管理/成本会计ACC321 成本与管理会计财务管理/公司理财ACC304 公司理财（公司财务管理学）统计学/计量 ...

發布日期: 2016-08-02

File Type: pdf | Size: 68 KB

UIC_BBA_updated_27July2016

北京师范大学– 香港浸会大学联会国际学院会计学商学士（荣誉）学位课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告Principles of Accounting I (ACCT2010/2003) Principles of Accounting II (ACCT2020/2013) Intermediate Accounting I (ACCT3 ...

發布日期: 2016-07-28

File Type: pdf | Size: 48 KB

UIC_BBA_updated_27July2016

發布日期: 2016-07-28

File Type: pdf | Size: 48 KB

Tianjin_BM_Fin_08Jan2019

天津大学管理学院财务管理专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计学2090567 财务会计2090497 财务分析2090579 法律(含商业法和公司法) 经济法2090546 单元B -企业财务管理/成本会计管理会计2090392 财务管理/公司理财财务管理学2090836 统计学/计量方法应用统计学2090094 管理学管理 ...

File Type: pdf | Size: 252 KB

UIBE_BM_Acct_08Jan2019

对外经济贸易大学国际商学院会计学专业课程及财务管理专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告ACC212 财务会计ACC213中级财务会计ACC401高级财务会计法律(含商业法和公司法) MGT409 企业法律环境单元B -企业财务管理/成本会计ACC321 成本与管理会计财务管理/公司理财ACC304 公司理财（公司财务管理学）统计学 ...

File Type: pdf | Size: 176 KB

UIC_BBA_updated_19Mar2019

北京师范大学– 香港浸会大学联合国际学院会计学商学士（荣誉）学位课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告Principles of Accounting I (ACCT2010/2003) Principles of Accounting II (ACCT2020/2013) Intermediate Accounting I (ACCT3 ...

File Type: pdf | Size: 122 KB

1104-1

Proceedings No: D-06-03M09 IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGIS ...

發布日期: 2011-08-08

File Type: pdf | Size: 51 KB

The DTC 30-Aug-02

IUI UO u rKI I ; I rftA O J UOU Int. Uiv ftl. u 8522523 0180 The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 1dX/i} Q] /i}ttfl (Ntarj&#Il ...

發布日期: 2002-09-09

File Type: pdf | Size: 140 KB

MPS_A_PartII

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發布日期: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_A_PartII

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: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_A_PartII

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發布日期: 2018-10-23

File Type: pdf | Size: 3 MB

D-08-0342H_ Decision_Order

Proceedings No.: D-08-0342H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...

發布日期: 2012-03-29

File Type: pdf | Size: 115 KB

D-09-0417O_Order_Reasons

Proceedings No.: D-09-04170 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 Dis ...

發布日期: 2012-03-29

File Type: pdf | Size: 117 KB

result_zoke around the island_website

Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...

發布日期: 2010-12-01

File Type: pdf | Size: 129 KB

TIG080612

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to Taxation Interest Group members. To register: ...

發布日期: 2008-05-21

File Type: pdf | Size: 350 KB

TIG080612

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to Taxation Interest Group members. To register: ...

發布日期: 2008-05-21

File Type: pdf | Size: 350 KB

TIG080515

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirst served basis with priority given to Institute members. To register: Ø Online reg ...

發布日期: 2008-04-21

File Type: pdf | Size: 306 KB

TIG080515

發布日期: 2008-04-21

File Type: pdf | Size: 306 KB

REDA 6-Sep-04

\.?ERSA SSOC'h L il ft .. a , 'f . --'-d,o... ;'fJ ,: " : .:: I :; , i'I: .jl'ii THE REAL ESTATE DEVELOPERS ASSOCIATION OF HONG KONG \'-1it:pJl.mt:p-tfLJI*ti: ...

發布日期: 2004-10-11

File Type: pdf | Size: 288 KB

HKSA_Trust_Fund

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

發布日期: 2003-11-13

File Type: pdf | Size: 416 KB

Ethics

ETHICS: THE FUNDAMENTAL PRINCIPLES HKICPA has detailed five foundational principles to guide accountants in all their dealings with clients and colleagues. A professional accountant in public practice ...

File Type: pdf | Size: 163 KB

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 ...

發布日期: 2017-06-13

File Type: pdf | Size: 5 MB

PSS_Flyer_Photography gatherings

Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...

發布日期: 2014-11-11

File Type: pdf | Size: 251 KB

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

File Type: pdf | Size: 234 KB

Convergence of Auditing Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process Annex II to the Joint Declar ...

發布日期: 2009-03-24

S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

發布日期: 2018-02-13

File Type: pdf | Size: 1 MB

Timetable-ChinaCourse2018_4A

Timetable of HKICPA's China Tax Course 2018 Workshops (W) Date Venue W1 企业的组成方式、中国税务制度简介及税收征收管理制度10 Feb 2018 HKICPA W2 增值税（一）货物和修理修配劳务3 Mar 2018 HKICPA W3 增值税（二）其他营改增劳务、城市维护建设税及教育附加、资源税及车辆购置税17 Ma ...

發布日期: 2018-02-02

File Type: pdf | Size: 60 KB

Timetable-ChinaCourse2018_3A

發布日期: 2018-02-02

File Type: pdf | Size: 60 KB

Timetable-ChinaCourse2018_1A

發布日期: 2018-02-02

File Type: pdf | Size: 60 KB

winners-list

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE DISCLOSURE AWARDS 2010 Judging Result 「二零一零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 Categor ...

發布日期: 2010-11-29

File Type: pdf | Size: 66 KB

Paper2

Paper 2 –Submission Paper: Underlying items Potential Implementation Questions Insurance contracts with direct participation features are defined based on the concept of underlying items. For many par ...

File Type: pdf | Size: 320 KB

140515

The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...

發布日期: 2014-04-09

File Type: pdf | Size: 313 KB

o-ao-library-0619

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

發布日期: 2015-06-19

File Type: pdf | Size: 139 KB

e-resources_apr15

New e-Resources (April 2015) New EBooks Title : Internal and external aspects of corporate governance Author: Ahmed Naciri Publisher: Routledge Year: 2009 Call No.: HD2741 .N33 2010eb eISBN: 978020386 ...

發布日期: 2015-04-17

File Type: pdf | Size: 245 KB

o-ao-library-0730

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

發布日期: 2014-07-28

File Type: pdf | Size: 90 KB

cch_1010

1 CCH HONG KONG LIMITED Room 1608, 16/F., Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong Web site: http://www.cch.com.hk Carrie Szeto Tel: 2526 0192 Fax: 2521 7874 Email: mktg@cch.com.hk Speci ...

發布日期: 2010-09-29

File Type: pdf | Size: 87 KB

JES_application_0806

Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27 th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. June 2008 My Personal Details ...

發布日期: 2008-06-24

File Type: pdf | Size: 227 KB

Council_and_Secretariat

2 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # !"# The Council and Secretariat From left to right 1st row Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Wong Tak ...

發布日期: 2003-11-13

File Type: pdf | Size: 394 KB

O, AO (Administration, Library) - F&O (Oct 2015)

O, AO (Administration, Library) - F&O (Oct 2015) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-em ...

File Type: pdf | Size: 140 KB

SM_M_LS ME 012024

The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. At ...

File Type: pdf | Size: 312 KB

Job Ad SM_Lead

File Type: pdf | Size: 313 KB

Judges_report2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

發布日期: 2015-11-27

File Type: pdf | Size: 3 MB

judges_report_2015

發布日期: 2015-11-26

File Type: pdf | Size: 6 MB

inroadmap

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

發布日期: 2018-05-28

File Type: pdf | Size: 1 MB

inroadmap_old

發布日期: 2018-05-07

File Type: pdf | Size: 1 MB

law

1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...

發布日期: 2008-08-18

File Type: pdf | Size: 211 KB

law

發布日期: 2008-08-18

File Type: pdf | Size: 211 KB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

021127c

-1 -致：新聞／財經版編輯零零年十月十七日（請即日賜刊）股權支付之會計處理香港會計師公會（公會）的會計準則委員會（公會委員會）發表意見邀請函，邀請各界就國際會計準則委員會（國際委員會）所發的徵求意見稿ED2「股權支付」(Share-based payment)發表意見，諮詢期至零零年月十五日止。是次的徵求意見稿所載的建議，旨在確保企業機構在其財務報表確認所有涉及股權支付的交易，按有關公平值基 ...

發布日期: 2002-12-04

File Type: pdf | Size: 366 KB

pr-1028-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm of certifie ...

發布日期: 2013-11-18

File Type: pdf | Size: 111 KB

Mem-1209_Issue4

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG seminar on "The Outlook of Micro Finance in the Mainland" (21 September 2012) [NEW] China Desk – free information servic ...

發布日期: 2013-01-23

File Type: pdf | Size: 212 KB

GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

發布日期: 2014-03-12

File Type: pdf | Size: 411 KB

Paper 02A

Page 1 of 3 PAPER: 02A Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

發布日期: 2018-04-09

File Type: pdf | Size: 182 KB

Paper 05D

Page 1 of 3 PAPER: 05D Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

發布日期: 2018-03-14

File Type: pdf | Size: 182 KB

D-11-0558F

Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary ...

發布日期: 2013-02-08

File Type: pdf | Size: 136 KB

order-reasons-0410

Proceedings No.: D-11-0558F IN THE MATTER OF A Complaint made under Section 34(l)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...

發布日期: 2013-02-08

File Type: pdf | Size: 136 KB

ff111202

Current market attitudes towards RTO companies and what that may mean for forensic accountants About the topic The speaker, Steven Skalak of PwC, has been personally involved in six reverse takeover ( ...

發布日期: 2011-11-30

File Type: pdf | Size: 189 KB

0304-1

Proceedings No.: D-09-03830 IN THE MATTER OF A Complaint made under Section 34(1) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee u ...

發布日期: 2011-07-28

File Type: pdf | Size: 144 KB

newbooks-apr

1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...

發布日期: 2010-04-08

File Type: pdf | Size: 524 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

12-Append

AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...

發布日期: 2000-11-24

File Type: pdf | Size: 834 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19082901 Language Mandarin Event name Study tour to Greater Bay Area cities – Foshan, Jiangmen and Zhaoqing 粵港澳大灣區訪問團 – 佛山 ‧ 江門 ‧ 肇慶 CPD hours 6.0 ...

CUHK Digital transformation program 2018

Digital Transformation Programs Executive Execution Series http://exed.bschool.cuhk.edu.hk/en-us/programs/digitaltransformationprograms Visit our website to know more about Digital Transformation Prog ...

發布日期: 2018-01-04

File Type: pdf | Size: 187 KB

Privacy policy

The Hong Kong Institute of Certified Public Accountants takes the privacy of your information seriously. This policy statement provides information on the obligations and policies of the Institute und ...

發布日期: 2009-01-09

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9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 HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

GPLTB_2013_TC_extracted

1 前言香港會計師公會非常榮幸能與廣東省地方稅務局（“省地稅”）於2013 年11 月11 日在廣州舉行交流會議，並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件，並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前，請尋求專業意見。會議摘記討論事項A. 個人所得稅A1 A2 A3 派遣到海外關 ...

發布日期: 2017-03-24

File Type: pdf | Size: 772 KB

Otello_flyer

Otello Based on Shakespeare’s play, Verdi’s thrilling and philosophically profound opera depicts the catastrophic effects of jealousy. Venetian army general Otello returns from a war to Cyprus. Otello ...

發布日期: 2016-09-13

File Type: pdf | Size: 601 KB

newbooks-jan

New Books in Library (Jan 2014) Banking Title /Author: Dead bank walking : one gutsy bank's struggle for survival and the merger that changed banking forever /Robert H. Smith ; with Michael K. Cro ...

發布日期: 2014-01-15

File Type: pdf | Size: 261 KB

List of candidate

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File Type: doc | Size: 52 KB

pef-policy

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSHONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC A ...

File Type: pdf | Size: 218 KB

SZSAT_2017_TC_extracted

深圳市國家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國家稅務局（“深國稅”）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：此摘記謹代表深國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 ...

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SIIG Saiilliing Smock Order form Corporate and Mainland Affairs, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2803 4620 Name: (Mr./Mrs./Ms.) SIG m ...

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IARAC

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

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C080123

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...

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C080123

發布日期: 2008-01-11

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students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

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ptp-form

發布日期: 2004-09-02

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amend

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

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judgesreport2010

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

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judges-report

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President's_Statement

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

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GilmanDisney Marvel Staff Offer

GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...

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20150508_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions in May and June for members who are photography enthusiasts. Field trips wit ...

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HKICPA Scholarship Secondary Schools 201314

HKICPA Scholarship for Secondary Schools Recipients 2013/2014 NameSchoolChui Wing Hei 徐榮希Aberdeen Baptist Lui Ming Choi CollegeYip Man Wai 葉雯惠AD&FD POHL Leung Sing Tak CollegeLo Hiu Kei 羅曉祈Baptist ...

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2023

Date Topic Nature of Activity 13 December 2023 Joint professional Christmas party Leisure event 8 December 2023 A Day with Food Angel Leisure event Available period: 8 January 2024 - 15 January 2025 F ...

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GPLTB_2016_TC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港會計師公會（“公會”）非常榮幸能與廣東省地方稅務局（“省地稅”）於2016 年12 月6 日在廣州舉行交流會議，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：此摘記謹代表省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。 ...

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GPLTB_2016_SC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港会计师公会（“公会”）非常荣幸能与广东省地方税务局（“省地税”）于2016 年12 月6 日在广州举行交流会议，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：此摘记谨代表省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。 ...

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141105mf

Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...

發布日期: 2014-11-04

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Mem-111012_Issue 3

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Study mission to Shenzhen and Networking Lunch (21 October 2011) [NEW] Workshops on PRC Accounting, Auditing, Capital Market & ...

發布日期: 2012-02-24

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Take2 Health Limited_Booking logistic for HKICPA offer

CONFIDENTIAL AND PROPRIETARY 2 Member inquires Take2 hotline for the the Program details Take2 manages booking for the member Take2 sends a confirmation whatsapp to the member Booking logistics for HK ...

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發布日期: 2012-12-14

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JudgesReport2007

Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...

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Paper04

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

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p02

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

發布日期: 2018-07-23

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1020-1

Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...

發布日期: 2011-08-09

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0819-1

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

發布日期: 2011-07-28

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Module B (Jun 16)_Answer_1

Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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Module B (Jun 16)_Answer

Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...

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Module B (Jun 16)_Answer_2

Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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TRG2MaySummary

Briefing on IASB TRG papers for 2 May meeting Key highlights Francesco Nagari, Deloitte Global IFRS Insurance Leader 27/04/2018HKIISG HKIISG HKIISG HKIISG HKIISG HKIISG -20 April 201820 April 201820 A ...

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發布日期: 2013-05-06

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consultpaper

(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

發布日期: 2009-12-10

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Exam Technique Seminar_Module A

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發布日期: 2015-11-09

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20130520_module_a_essay

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發布日期: 2013-05-31

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MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

發布日期: 2018-10-10

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lpc

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...

發布日期: 2012-03-16

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lpc

發布日期: 2012-03-16

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0912-1

Proceedings No: D-05-0144C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute of ...

發布日期: 2011-08-12

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0306-1

Proceedings No: D-05-AZKP IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Council of the Hong Kong Institute of Ce ...

發布日期: 2011-08-08

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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 ...

發布日期: 2011-07-28

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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 ...

發布日期: 2010-03-15

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rt_5

Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...

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EQS 2020

1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...

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BOCLIFE offer 30 Sep 2023

成功登記即送800 超市現金卷

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160519.Flyer

歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊，會員現可透過公會訂閱以下刊物： 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊，由國家稅務總局主管、中國稅務雜誌 ...

發布日期: 2016-06-03

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151204

歡迎訂閱! 訂閱內地稅務刊物Subscription to Mainland Tax Publications 為協助公會會員掌握中國內地稅務資訊，會員現可透過公會訂閱下列內地稅務刊物： 1. 《中國稅務》China Taxation 《中國稅務》雜誌於1984 年創刊，由國家稅務總局主管，是內地極具權威性的稅收專業期刊，曾獲得百種全國重點社科期刊、國家期刊獎、中國百強報刊等殊榮。《中國稅務》提供 ...

發布日期: 2015-12-04

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FredMa

Speech by the Honourable Frederick S. Ma, JP Secretary for Financial Services and the Treasury at Hong Kong Institute of Certified Public Accountants Award and Graduation Ceremony 2006 12 September 20 ...

發布日期: 2006-09-18

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judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

發布日期: 2011-11-21

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pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

發布日期: 2019-03-25

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pn740ar

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pn740ar

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eventSpotlight

DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...

發布日期: 2009-05-06

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eventSpotlight

發布日期: 2009-05-06

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eventSpotlight

發布日期: 2009-05-06

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eventSpotlight

發布日期: 2009-05-06

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eventSpotlight

發布日期: 2009-05-06

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iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

發布日期: 2017-08-28

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s130924s

New Companies Ordinance Programme Code: S130924S This seminar will focus on the new Companies Ordinance and the major changes. Topics include: An overview of the new Companies Ordinance “Accounts an ...

發布日期: 2013-08-28

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D-11-IC14QMY-H

Proceedings No.: IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...

發布日期: 2013-02-08

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order-reasons-0426

Proceedings No.: D-11-IC14QMY-H IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Commi ...

發布日期: 2013-02-08

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featuredbooks-oct

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Foreign Exchange Books E-books E-jour ...

發布日期: 2012-10-04

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featuredbooks-jul

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Due Diligence Books E-books E-journal ...

發布日期: 2012-07-12

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D-10-0515C_decision_order

Proceedings No.: D-10-0515C IN THE MATTER OF A Complaint made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2012-03-29

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091123

This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...

發布日期: 2009-11-11

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091123

發布日期: 2009-11-11

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bMRAC

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

發布日期: 2006-06-15

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HKAB 27-Aug-04

THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...

發布日期: 2004-09-08

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brecord2

L:\PAT\HOMEPAGE\sample.DOC S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that th ...

發布日期: 2004-08-20

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Au Yuet Shan 26-Jun-02

Summar of comments re uested in the F ASC's Invitation to Comment ; \'\ Paragraph numbers correspond to those appearing in the FASC's Invitation to Comment. f lIAS I, Presentation of Fina ...

發布日期: 2002-09-09

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TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

發布日期: 2015-07-24

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0118-1

Proceedings No.: D-08-0326-0 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 Discip ...

發布日期: 2011-08-01

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klng-order

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

發布日期: 2011-01-10

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mmt-order

Proceedings No.: D-08-0326-0 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 Discip ...

發布日期: 2010-02-25

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2.0 Student Registration

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

發布日期: 2008-06-24

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qp_reg_form0806

發布日期: 2008-06-24

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2

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

發布日期: 2008-06-24

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