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 ...
HKICPA Gift Season Offer_Lucullus
Gift Season Offer 佳節禮遇Lucullus Gourmet Shop 龍島美食店香港會計師公會會員可享以下佳節禮遇HKICPA members are entitled to below gift season offer: Promotion Period 優惠日期: 1/12/2013 – 28/2/2014 Enjoy 10% discount on any regula ...
newbooks-apr
New Books in Library (Apr 2012) Business Finance Title /Author: Mastering financial calculations : a step-by-step guide to the mathematics of financial market instruments /Bob Steiner ISBN: 9780273750 ...
calendar
October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...
activities
DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...
MBIG150909
Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...
MBIG150909
Speaker Dr. Roger King Adjunct Professor of Finance, Hong Kong University of Science and Technology ("HKUST") Chair Mr. Edmund Wong Member, MBIG Organizing Committee Date & Time 9 Septem ...
aml_2012
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
Itinerary_1106
日期2015年11月6日及7日(星期五及星期六) 行程如下2015年11月6日: 08:15 落馬州(深圳地鐵福田站)首層大堂1號出口集合見集合地圖08:30 -10:30 乘車前往廣州10:30 -11:30 參觀廣州美維電子有限公司(地址:廣州市高新技術產業開發區科學城新樂路1号) 12:00 -13:00 午餐(地點: 廣州美維電子有限公司) 13:00 -13:30 前往廣州科學城展廳13 ...
Mem-1307_Issue 3
Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...
newbooks-feb
New Books in Library (Feb 2013) Auditing Title /Author: GAAS practice manual : current SASs, SSAEs, and SSARSs in practice ISBN: 9780808026532 Publisher: Chicago, IL : CCH Year: 2012 Call No.: HF5667 ...
winners-list-2012
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE DISCLOSURE AWARDS 2012 Judging Result 「二零一二年最佳企業管治資料披露大獎」評審結果1 Winning Companies/Organisations 得獎公司機構Hang Seng Index Categ ...
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 ...
taxlink6
Issue 6. Dec 2010 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional devel ...
Bilingual Readers
The May Moon books Starting in 2006, the Institute began to publish a series of books for children. The first set, called The May Moon Money-Wise Box Set (or the Chinese version《美滿的財智》親子理財書册), include ...
Gilman_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Gemini Gemini Gemini Gemini 離心過濾多功能無線吸塵機GVC22RGVC22RGVC22RGVC22R GVC22R2,998 2,9982,998 2,998658 Gemini Gemini Gemini Gemini 四季智能迷你養生壺GMK600GMK600GMK600GMK600 GMK600798338 ...
mbig_activities_2002-2005
MBIG activities held in 2002 – 2005 Date Topic Nature of Activity Remarks 17 October 2005 Legal Issues relating to the Land Use Right and Real Estate in the Mainland (內地土地使用權及房地產有關之法律認識) Evening semin ...
mbig_appendix_old
MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 19 January 2006 Seminar -Franchising in the Mainland (內地特許經營的運作和發展) 17 October 2005 Seminar -Legal Issues relating to t ...
mbig_appendix
MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 7 June 2005 Seminar -New Regulations on Foreign Invested Commercial Enterprises under CEPA and Current Investment Facil ...
HKICPA Outstanding BAFS Award 2022_website
HKICPA Outstanding BAFS Award 2022_website Outstanding BAFS Student Awards 2022 2022「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...
Ren_Dynasty Festive Delights 2023
2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購, ...
HKICPA Outstanding BAFS Award 2023_website
HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...
HKICPA Outstanding BAFS Award 2023_website
HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...
Olimo - Price List 2023
2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...
HKICPA Outstanding BAFS Award 2024_website
HKICPA Outstanding BAFS Award 2024_website Outstanding BAFS Student Awards 2024 2024「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...
comvita_Dec
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
2017_TuenNg_orderform
Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
AGM-booklet-2013
2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...
AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
order-reason-0508
1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
HKICPA and FRC sign a Statement of Protocol on arrangement for the oversight of PIE auditors
(HONG KONG, 27 September 2019) Earlier today saw the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Financial Reporting Council (FRC) sign a Statement of Protocol on oversight ar ...
well-location2
Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...
well-location
Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...
newbooks-may
1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...
071101
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium (第十一屆北京-香港經濟合作研討洽談會) Seminar on Beijing-H ...
071101
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium (第十一屆北京-香港經濟合作研討洽談會) Seminar on Beijing-H ...
071101
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium (第十一屆北京-香港經濟合作研討洽談會) Seminar on Beijing-H ...
071023
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium (第十一屆北京-香港經濟合作研討洽談會) Seminar on Beijing-H ...
Blackout dates2016
201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...
newbooks-sep
New Books in Library (September 2012) Audit and Assurance Title /Author: 企業內部控制審計工作底稿編制指南/中國註冊會計師協會編ISBN: 9787509532584 Publisher: 北京: 中國財政經Year: 2011 Call No.: HF5668.25 .Q596 2011 Subject: Auditing, ...
mbig_appendix
Coming Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES TO BE ORGANISED BY THE MBIG 16 November 2006 Seminar -Intellectual Property Rights Protection in the Mainland 內地知識產權保護概況及須知 please click he ...
temp-mbig_appendix
Coming Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES TO BE ORGANISED BY THE MBIG 16 November 2006 Seminar -Intellectual Property Rights Protection in the Mainland 內地知識產權保護概況及須知 please click he ...
050304.seminar flyer
交流晚宴暨研討會歡迎公會會員參加(內地業務關注組會員優先) 題目: 內地黨、政、軍、法的架構及組織介紹主講嘉賓: 廣東省社會科學院研究員葉和東先生主席: 內地業務關注組委員黃華燊先生研討會內容: 自中國加入世界貿易組織及「內地與香港關於建立更緊密經貿關係的安排」簽署以來,公會會員於內地工作、投資或營商的機會日益增多, 但由於對內地的黨、政、軍、法組織(如政治局、人大、政協、軍委、國務院部委、人民法 ...
TDC_20180319
For more information, please contact Hong Kong Cross-Border Investment Services Mission to Tianjin (天津) and Qingdao (青島) 19 – 23 March 2018 Organisers (主辦單位) Hong Kong and Macao Affairs Office of Tian ...
Cine Fan speical flyer_HKICPA
每場最多2張。門票數量有限,先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...
Cine Fan speical flyer_HKICPAold
每場最多2張。門票數量有限,先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...
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 ...
160522_Geopark visit_1
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
160522_Geopark visit
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
newbooks-jun
1 New Books in Library (Jun 2011) Audit and Assurance Title /Author: Auditing and assurance services : an applied approach /Iris C. Stuart Publisher: New York : McGraw-Hill Irwin Year: 2012 Call No.: ...
090327
Property, Infrastructure and Construction Interest Group (PICIG) Tour to Nansha, Guangzhou 27 – 28 March 2009 Date 27 – 28 March 2009 Objective Gain a better understanding of the construction developm ...
090327
Property, Infrastructure and Construction Interest Group (PICIG) Tour to Nansha, Guangzhou 27 – 28 March 2009 Date 27 – 28 March 2009 Objective Gain a better understanding of the construction developm ...
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
order-0510
1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
JHC ppt
Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...
1892_BCC2022_PRC_booklet_Final
Table of contents Programme rundown 1 Adjudication panel 2-6 Executive summaries of written reports 7-14 from the eight finalist teams Acknowledgement 19 * Remarks: all executive summaries of written ...
1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
1029_PD_SpecialistProgTaxation_flyer_2017
HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...
chachacha_oct
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
waltz_sep
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
waltz_aug
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
chacha_jun
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
waltz_july
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
Beijing-HK
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium (第十屆北京-香港經濟合作研討洽談會) Seminar on Beijing-Ho ...
Beijing-HK
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium (第十屆北京-香港經濟合作研討洽談會) Seminar on Beijing-Ho ...
Beijing-HK
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium (第十屆北京-香港經濟合作研討洽談會) Seminar on Beijing-Ho ...
1336_PD_SpecialistProgTaxation2018_A4
www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...
SpecialistProgTaxation_Flyer 2022
www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...
MAI-salesrecognition
Mainland Audit Issues Questions & Answers Posted January 2004 Recognition of Sales Page 1 of 3 MAINLAND AUDIT ISSUES -RECOGNITION OF SALES The Questions and Answers (Q&As) below are the first ...
MAI-salesrecognition
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JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
Important Notice for Bad Weather (Bilingual)_Nov2017
Important Notice for Bad Weather (Bilingual)_Nov2017 HKICPA HKICPA HKICPA/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS M ...
WeCare leaflet_Institute_140618
WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...
WeCare leaflet_Institute_140618
WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...
WeCare leaflet_Institute_140618
WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...
WeCare leaflet_Institute_140618
WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...
2021_1st runner up_Best Proposal
Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...
HKICPA_Level1_Result
1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name (English) School Name (Chinese) Team ...
PDCT & PDHKT flyer & HK Application
PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...
Comvita HK Order From (Nov2014)
Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...
Application Form - 2022 International_org v5
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
gposat-meeting-note-eg
Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...
gpltb-meeting-note-eg
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Ta ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD-Cambridge Global Directorship Programme (HKICPA)
HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF03201 Language Mandarin Event name 稅收管理及優惠政策 CPD hours 2.0 Competency Taxation Level 1 - Foundation Contact 2287 7381 for Payment & Enrolmen ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19101801 Language Cantonese Event name Photography Sharing Sessions (S1) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
HKBN Handbill 20240930 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
HKBN Handbill 20241130 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
AGM-booklet-2018
ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...
AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
newbooks-apr
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...
techwatch92
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. Financial Repor ...
techwatch92
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. Financial Repor ...
CPAforNGOworkshop_26Jan2018_FINAL
CPA for NGO social responsibility programme Internal Control and Risk Oversight 內部監控與風險管理Presented by : Patrick Rozario Managing Director ,Moore Stephens Advisory Services Limited Venue: Room 201, 2/F ...
newbooks-may
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
newbooks-jul
1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...
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 ...
pn740ar
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 ...
pn740ar
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 ...
tk273
Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
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 ...
0417
友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
74022
PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...
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 ...
TF event (09 07 19) flyer_190520_190520171808
Important Points to Note on Country-by-Country Reporting Programme Code: SCPD19070901 About the topic Hong Kong has implemented Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project on Tr ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
update044
Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...
HKICPA_Case-Comp 2021_Proposal Writing_Student version
Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...
SpecialistProgTaxationFlyer2024_Full Set
www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...
t4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
4c20
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...
reporteco
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...
11clr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...
11mkr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...
603cc
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) 1 March 2023 Circular on Reporting under Section 20 of the Product Eco-responsibili ...
update265
i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...
i2cpn74021
29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
MPS_Module_D_Part_I_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 ...
27
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 ...
MPS_Module_D_Part_I_Jun2017
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update041
Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...
SSG_201314_Champion
1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
Tesla Offer til Dec 2024
Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...
update086
i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...