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newbooks-aug

New Books in Library (August 2012) Audit and Assurance Title /Author: Auditing and reporting 2012-13 ISBN: 9781847984944 Publisher: Kingston upon Thames : Wolters Kluwer (UK) Ltd. Year: 2012 Call No.: ...

發布日期: 2012-08-02

File Type: pdf | Size: 387 KB

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

發布日期: 2017-11-08

File Type: pdf | Size: 634 KB

gpfr-q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 20-Feb-2004 General Purpose Financial Reporting in Hong Kong Page 1 of 6 General Purpose Financial Reporting in Ho ...

File Type: pdf | Size: 241 KB

2022 Level 2 Case QuestionsF

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

File Type: pdf | Size: 635 KB

User Guide of QP Application

P. 1 Qualification Programme (QP) Application System (New Application – Early Bird Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedure ...

File Type: pdf | Size: 2 MB

User Guide of QP Application Year 4 Students

P. 1 Qualification Programme (QP) Application System (New Application – Early Registration Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed p ...

File Type: pdf | Size: 1 MB

User Guide of QP Application Year 3 Students

File Type: pdf | Size: 2 MB

User Guide of QP Application Early Bird Scheme

File Type: pdf | Size: 2 MB

sub_comp

Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...

發布日期: 2015-09-22

File Type: pdf | Size: 139 KB

Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

File Type: pdf | Size: 229 KB

Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

發布日期: 2018-10-25

File Type: pdf | Size: 389 KB

hkfrs15rev

HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (July 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. ...

發布日期: 2014-07-15

File Type: pdf | Size: 89 KB

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

發布日期: 2012-05-08

File Type: pdf | Size: 275 KB

HKICPAStaffSummaryofHKASRevised

HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

發布日期: 2008-03-11

File Type: pdf | Size: 72 KB

2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

File Type: docx | Size: 175 KB

Annex

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

File Type: pdf | Size: 212 KB

2021 Level 2 Case QuestionsEngFinal20211103

The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 2)Bonjour Holdings Limited (Bonjour),together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mos ...

File Type: docx | Size: 206 KB

Important notice for candidates for Council election

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File Type: pdf | Size: 290 KB

Important notice for candidates for Council election

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File Type: pdf | Size: 290 KB

AASC20230329

1 Minutes of the 407th Meeting of the Auditing and Assurance Standards Committee Date: Wednesday, 29 March 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

File Type: pdf | Size: 325 KB

Important notice for candidates for Council election-x

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File Type: pdf | Size: 286 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

HKFRS 16 Leases

...

發布日期: 2016-06-27

HKBN Handbill 20230430 Chinese

計劃詳情： 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...

File Type: pdf | Size: 702 KB

faq

境外會計師事務所在中國內地臨時執行審計業務常見問題1. 問：《境外會計師事務所在中國內地臨時執行審計業務暫行規定》("《暫行規定》") 於2011年3月21日開始實施，在實施前已取得臨時執業許可證且並未逾期的事務所，是否需要再按《暫行規定》重新申請？答：已取得的臨時執業許可證尚未逾期的，不需要重新申請。2. 問：《暫行規定》第八條："境外會計師事務所在臨時執業 ...

發布日期: 2011-06-24

File Type: pdf | Size: 178 KB

Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime

20 April 2023 at HKICPA

發布日期: 2023-04-21

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 ...

發布日期: 2012-04-05

File Type: pdf | Size: 336 KB

171128_加多利會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址辦公電話行動電話職位經理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向80 照片（事務所自行決定是否提供）鄭發丁博士, 周耀泰先生及郭麗娥女士姓名6436-5016 執業CPA 非執業（港方填寫）公司秘書審計稅務計劃合併與收購會計稅務調查清盤服務商業諮詢/風險管理實地查核www.garyc ...

File Type: pdf | Size: 50 KB

newbooks-apr

New Books in Library (Apr 2014) Auditing Title /Author: Internal Control : integrated framework /COSO ISBN: 9781937352387 (set) Publisher: American Institute of Certified Public Accountants Year: 2013 ...

發布日期: 2014-04-22

File Type: pdf | Size: 199 KB

Overview for QP students - Record for practical experience

Practical Experience Process QP students can start to recognize their practical experience once they become QP student (Note). They must also record the recognized practical experience by using the Pr ...

發布日期: 2018-11-15

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

354

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Monday, 14 September 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2015-10-22

File Type: pdf | Size: 47 KB

PfxEngagement_Brochure_1

“ ProSystem fx Engagement carries forward workpaper schedules and populates them with the new year’s information, saving time and giving us a much more powerful analytical tool that we can use to supp ...

發布日期: 2015-09-17

File Type: pdf | Size: 985 KB

PfxEngagement_Brochure

發布日期: 2015-09-17

File Type: pdf | Size: 985 KB

Pfx

發布日期: 2015-09-17

File Type: pdf | Size: 985 KB

aasc346

1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...

發布日期: 2014-10-29

File Type: pdf | Size: 51 KB

aasc342

1 Minutes of the 342nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 April 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2014-05-27

File Type: pdf | Size: 63 KB

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

發布日期: 2014-02-18

File Type: pdf | Size: 52 KB

338

1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 November 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2013-12-20

File Type: pdf | Size: 150 KB

333

1 Minutes of the rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 April 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2013-05-28

File Type: pdf | Size: 69 KB

aasc-322

1 Minutes of the 322nd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 December 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

發布日期: 2012-03-21

File Type: pdf | Size: 151 KB

aasc-321

1 Minutes of the 321st meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 October 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

發布日期: 2011-12-20

File Type: pdf | Size: 195 KB

ifric-int-20

HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine HKICPA Standard Setting Department Staff Summary (November 2011) This HKICPA Standard Setting Department Staff Summary is i ...

發布日期: 2011-11-15

File Type: pdf | Size: 98 KB

aasc-316

1 Minutes of the 316th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2011-04-19

File Type: pdf | Size: 95 KB

hk-int5

29 November 2010 Our Ref.: C/FRSC Dear Sir/Madam, Exposure Draft of Hong Kong Interpretation 5 "Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains ...

發布日期: 2010-12-01

File Type: pdf | Size: 103 KB

HKICPA-SS-Amend-HKFRS1

Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters HKICPA Standard Setting Department Staff Summary (August 2009) This ...

發布日期: 2009-08-18

File Type: pdf | Size: 101 KB

HKICPA-SS-HKFRS2-GroupCash-settled

Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions HKICPA Standard Setting Department Staff Summary (August 2009) This HKICPA Standard Setting Department S ...

發布日期: 2009-08-18

File Type: pdf | Size: 119 KB

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

發布日期: 2009-01-21

File Type: pdf | Size: 65 KB

Improve-HKFRS

Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general g ...

發布日期: 2008-11-28

File Type: pdf | Size: 71 KB

HKICPA-SS-HKFRS_Nov08

1 Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general ...

發布日期: 2008-11-27

File Type: pdf | Size: 53 KB

0709

-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...

發布日期: 2007-10-31

File Type: pdf | Size: 50 KB

HKICPA Staff Summary of HK(IFRIC)_Int 20

HKICPA Staff Summary of HK(IFRIC)_Int 20 HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine HKICPA Standard Setting Department Staff Summary ([-] 2011) This HKICPA Standard S ...

File Type: pdf | Size: 98 KB

37112

1 Minutes of the 371th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 16 October 2018 at 8:30 a.m. Board Room of the Hong Kong Institute of ...

File Type: pdf | Size: 47 KB

AASC20220920

1 Minutes of the 403rd Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 20 September 2022 at 8:30 a.m. Location: Conference Room of the Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 338 KB

instructions_feedback

1 P a g e Committee performance feedback Instructions Manual Purpose This Instructions Manual provides guidance for the Committee performance feedback process and the completion of feedback form. Bac ...

File Type: pdf | Size: 396 KB

AASC20240528

1 Minutes of the 417thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 28 May 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants, ...

File Type: pdf | Size: 176 KB

Instructions on committee performance feedback_2024

File Type: pdf | Size: 429 KB

Instructions on committee performance feedback

File Type: pdf | Size: 429 KB

Instructions on committee performance feedback_v2

File Type: pdf | Size: 429 KB

AASC20241113421

1 Minutes of the 421stMeeting of the Auditing and Assurance Standards Committee Date: Wednesday, 13 November 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 183 KB

isd-forms

Specialist Designation in Insolvency Application Forms (Word Version) Application for the insolvency specialist designation please click: Form R-7 Proforma for certification of experience please click ...

發布日期: 2011-12-09

File Type: pdf | Size: 20 KB

Janet_SSG Analysing Financial 2015 (L1)

Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...

File Type: pdf | Size: 1 MB

Forms and downloads

To view and print PDF documents you need Adobe Acrobat Reader version 6.0 or above. If it is not installed on your computer, please click on the icon. You may get the forms via email to sd.insolvency@ ...

發布日期: 2010-09-21

Circular_GIG161015

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

發布日期: 2016-09-13

File Type: pdf | Size: 362 KB

Circular_SGIG160924_v2

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

發布日期: 2016-08-23

File Type: pdf | Size: 321 KB

Circular_GIG160227

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

發布日期: 2016-01-18

File Type: pdf | Size: 362 KB

Circular_GIG160116

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

發布日期: 2015-12-04

File Type: pdf | Size: 363 KB

Circular_GIG151024

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

發布日期: 2015-09-18

File Type: pdf | Size: 250 KB

Circular_SGIG150919_v3

發布日期: 2015-08-27

File Type: pdf | Size: 307 KB

Circular_GIG150418

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

發布日期: 2015-03-12

File Type: pdf | Size: 250 KB

Circular_GIG150228

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

發布日期: 2015-01-21

File Type: pdf | Size: 264 KB

Circular_GIG141213_1

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

發布日期: 2014-11-11

File Type: pdf | Size: 264 KB

Circular_GIG141213

發布日期: 2014-11-11

File Type: pdf | Size: 264 KB

Circular_GIG141025

發布日期: 2014-09-15

File Type: pdf | Size: 265 KB

Circular_Golf Day in Phoenix Hill

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

發布日期: 2014-01-20

File Type: pdf | Size: 196 KB

Circular_Golf Day in China_reschedule

Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is perfect for a round of golf. Don't mis ...

發布日期: 2013-11-08

File Type: pdf | Size: 201 KB

Circular_Golf Day in China_130325

Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland, courtesy of Eddie Loong, the Deputy Convenor of GIG (non-tour ...

發布日期: 2013-02-18

File Type: pdf | Size: 207 KB

Circular_v3

Golf Day in Feng Huang Shan Golf Club The Golf Interest Group (GIG) has organised a golf day at Feng Huang Shan Golf Club (FHSGC) in Dongguan, Mainland, courtesy of Eddie Loong, the Deputy Convenor of ...

發布日期: 2012-10-22

File Type: pdf | Size: 167 KB

Circular_1

Golf Day in Feng Huang Shan Golf Club The Golf Interest Group (GIG) has organised a golf day at Feng Huang Shan Golf Club (FHSGC) in Dongguan, Mainland, courtesy of Eddie Loong, a member of the GIG (n ...

發布日期: 2012-01-11

File Type: pdf | Size: 167 KB

Circular_Golf Day in China_131123 (rv)

Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...

File Type: pdf | Size: 196 KB

Shangri-La 2023 Sep Price List

Mid-Autumn Festival 2023 Mooncake, Goodies and Hamper collection 所有產品限量發售All products are subject to availability Kowloon Shangri-La, Hong Kong, 64 Mody Road, Kowloon, Hong Kong Products Photo Origina ...

File Type: pdf | Size: 396 KB

前海知多D-99個香港青年最關心的Q&A

發布日期: 2019-11-05

LCT_DisciplinaryFindings_TC

香港會計師公會對一名註冊學生作出紀律處分(香港，二零零九年二月十一日) –香港會計師公會一紀律委員會於二零零八年十一月二十八日就羅翠婷(學生編號：S007979)作出誤導公會和考試委員會的不誠實行為，命令宣佈羅小姐不適宜維持註冊學生的身份，及羅小姐須繳付紀律程序之費用及開支予公會。羅小姐為使考試委員會對她的專業資格課程工作坊分數給予特別考慮，捏改文件，故意作出誤導公會和考試委員會的不誠實行為。經考 ...

發布日期: 2009-02-13

File Type: pdf | Size: 199 KB

Prize_Winner

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) School Name (Chin ...

發布日期: 2014-04-01

File Type: pdf | Size: 329 KB

eapp-oct-dec2012

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

發布日期: 2012-09-10

File Type: pdf | Size: 755 KB

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

發布日期: 2011-12-23

File Type: pdf | Size: 801 KB

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

發布日期: 2011-01-04

File Type: pdf | Size: 630 KB

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 ...

File Type: pdf | Size: 3 MB

Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland

Q2 凡持有有效臨時執業許可証的都需要按照第八條的規定報告變更事項，涉及証書登記事項變更的還需換發許可証。《暫行規定》第八條："境外會計師事務所在臨時執業許可証有效期內新增或變更臨時執業項目的，以及《境外會計師事務所臨時執行審計業務許可証》上載明信息發生變更的，應當及時向審批機關報告。因前述事項變更需換發臨時執業許可証的，應當提交相應的證明材料。" 《暫行規定》實施前已取得 ...

發布日期: 2019-04-26

Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland

Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上年度在中國內地進行臨時執業活動的，要在 5 月 31 日之前報備前述期間的全部臨時執業活動。註：臨時執業業務報告表（附表 4）《暫行規定》第十條："在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前，向臨時執業許可証頒發機關報備上年度臨時執業業務報告表（附表 4）。向省級財政部門報備 ...

發布日期: 2019-04-26

HK version1_clean

P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...

發布日期: 2002-11-18

File Type: pdf | Size: 73 KB

Learning Packs

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發布日期: 2020-05-28

Sixth Edition Learning Packs

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發布日期: 2017-09-06

Fifth Edition Learning Pack (LP)

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發布日期: 2015-09-17

1spa

From: carmenwong@hktrustees.com To: P.T. Comment Letter Cc: jacqueline shek; ComMem-LAU Ka Shi; Loretta Ma; Wong Gwen; Virginia Lam; candywong@hktrustees.com Subject: CPA Invitation to Comment on IASB ...

File Type: pdf | Size: 413 KB

order-1212c

Proceedings No.: D-12-0693C 1 IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...

發布日期: 2016-02-29

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PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

發布日期: 2014-10-10

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PICIG141105

發布日期: 2014-10-10

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Mem-060111_Issue2

晚間研討會歡迎公會會員參加(內地業務關注組會員優先) 題目：內地特許經營的運作和發展主講嘉賓：陳勉先生執行董事-班尼路集團(Baleno Holdings Ltd.) 研討會內容：特許經營模式早已在國際商業巿場上廣泛採用，但是中國的特許經營只是在80 年代末期開始，最初進入內地市場的主要是國際連鎖餐飲業及著名服裝品牌。經過十多年的普及和發展，內地的特許經營目前正處於快速發展階段，孕育著巨 ...

發布日期: 2006-01-11

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MBIGflyer

發布日期: 2005-12-14

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Alden Leung_expired

The Latest Changes to the Ethics Code and How They Affect PAIB Alden Leung 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive ...

發布日期: 2018-09-10

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Alden Leung

The Latest Changes to the Ethics Code and How They Affect PAIB 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive revisions • ...

發布日期: 2018-09-10

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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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2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

發布日期: 2017-04-10

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Circular

Sports & Recreation Club Night 2012 Time to celebrate the achievements of our Sports and Recreation Club members! The annual Sports and Recreation Club (SRC) night will be held on Friday, 13 July ...

發布日期: 2012-06-22

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Motivate_Inspire

How to Motivate and Inspire Those Around You. Sue Knox – DBM Country Manager, Hong Kong Whether you are in a leadership position or not, the ability to inspire and motivate those around you is an inva ...

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WW - 2016 Jul Price List(HKICPA)_rv

WW - 2016 Jul Price List(HKICPA)_rv Price List Jul 2016 Offer applies on minimum Order of 3,000 Offer valid until 29 July 2016 We offer FREE delivery (single location only) for purchases over HK3,000 ...

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2016 October Offer List (HKICPA)_rv

2016 October Offer List (HKICPA)_rv Price List October 2016 Corporate offer applies on minimum Order of 3,000 We offer FREE delivery (single location only) for purchases over HK3,000 between 10:00am t ...

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apprenticeAd

CPA: The Success Ingredient Address: 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel: 2287 7228 Web: www.hkicpa.org.hk Certified Public Accountant – CPA – is a post-graduate ...

發布日期: 2006-07-20

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TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

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TF event (10

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Workshop materials

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發布日期: 2021-03-05

A Plus

A Plus is the official quarterly magazine of the Hong Kong Institute of Certified Public Accountants. A Plus stands for Accounting Plus. It represents a profession that is rich in career options, stay ...

發布日期: 2021-02-16

e-book-guide

Step 1: To login as "Student" at the HKICPA's website: www.hkicpa.org.hk Step 2: Go to "Student Zone" Login here Login as student Go to "Student Zone" Step 3: Go to & ...

發布日期: 2012-03-28

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Membership list

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發布日期: 2009-07-02

CPAs

Member application forms

發布日期: 2009-04-08

Winners List 2017_Final

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE AWARDS 2017 Winner List 「最佳企業管治大獎2017」得獎名單Awards 獎項Winning Companies/Organisations 得獎公司/機構Hang Seng Index Category 恒指成份股組別 ...

發布日期: 2017-11-29

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Link to Mainland Websites

China Securities Regulatory Commission 中國證券監督管理委員會 Chinese Institute of Certified Public Accountants 中國注冊會計師協會 Provincial Institutes 各省市協會 General Administration of Customs of the People's Republi ...

發布日期: 2009-06-09

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

發布日期: 2015-07-21

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aasc-327

1 Minutes of the 327th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 17 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2012-10-16

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aasc-323

1 Minutes of the 323rd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 February 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

發布日期: 2012-03-20

File Type: pdf | Size: 197 KB

hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

發布日期: 2012-01-11

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fraa-06

1 Issue 6 (January 2010) Dear members, Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme 1. T ...

發布日期: 2010-01-27

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SS-HKFRS1andHKAS27_Rev

Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Control ...

發布日期: 2008-11-28

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Dec06

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

發布日期: 2007-03-09

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231203e

-1 -To: News/Business Editor 23 December 2003 (FOR IMMEDIATE RELEASE) Hong Kong Society of Accountants’ announcement following finalisation of the revised International Accounting Standards on financi ...

發布日期: 2003-12-23

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July03

1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 22 July 2003. Memb ...

發布日期: 2003-11-26

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ec245

1 Minutes of the 245th meeting of the Ethics Committee held on Friday, 23 October 2020 at 12:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...

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IAP_Paper 2_20220622

信息分类: 保密Information Classification: Confidential Paper 2 Treatment under HKFRS 17 of the Premium-Based Profit Tax (PBPT) applicable to life insurance entities authorized to issue life insurance contra ...

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372

1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...

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377au

1 Minutes of the 377th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 10 September 2019 at 8:30 a.m. Board Room of the Hong Kong ...

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EC20220615251

1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

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AASC20230220

1 Minutes of the 406thMeeting of the Auditing and Assurance Standards Committee Date: Monday, 20 February 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...

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EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

File Type: pdf | Size: 369 KB

Teacher_statistics_25Aug2015_old

Summary Statistics of Academic and Professional Qualifications of Teaching Staff involved in the Programme教学团队学历及专业资格概览高校/ 课程营运机构名称:课程/ 专业名称:Number of teaching staff whose highest academic qualificati ...

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Teacher_statistics_25Aug2015

Summary Statistics of Academic and Professional Qualifications of the Teaching Staff Involved in the Programme教学团队学历及专业资格概览Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Numbe ...

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ITIG140717_shuttlevanmap

ITIG site visit to CITIC Telecom CPC Cloud Data Centre Location map of Shuttle van pick up point Tsuen Wan Multi-Storey Car Park Building, opposite to Luk Yeung Galleria (荃灣多層停車場, 綠楊坊對面)

發布日期: 2014-06-23

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i2c_illegalact

24 August 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT O ...

發布日期: 2012-08-23

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Overview for QP students - Practical Experience Competence Grid

The competency-based Practical Experience Framework, which defines the types of skills that individuals should acquire during the period of practical experience before becoming a member of the Institu ...

發布日期: 2022-10-10

Learning Resources

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發布日期: 2019-01-11

Position Paper on Changes to Practical Experience Framework

28 November 2018 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the comprehensive review of the Practical Experience Framework to ensure the framewor ...

發布日期: 2018-11-15

Overview for Authorized Employers and Authorized Supervisors

As an employer/supervisor, your role is vital to the nurturing of our prospective certified public accountants (i.e. QP students) throughout their practical experience journey. Read Recruit the best: ...

發布日期: 2018-11-15

20160528_Photography Practice Sessions_May 2016

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in May for members who wish to learn the techniques of butterfly photography. Details are as follows ...

發布日期: 2016-03-30

File Type: pdf | Size: 498 KB

i2c_bc

11 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION POST-IMPLEMENTATION REVIEW: IFRS 3 BUSINESS COMBINATI ...

發布日期: 2014-02-11

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Important dates to note 2021

COUNCIL ELECTION 2021 IMPORTANT DATES TO NOTE Particulars and date Candidate's action Closing day to receive nomination 15 November 2021 (5:30 pm) 15 November 2021 (5:30 pm) Return to Institute th ...

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Important dates to note 2021

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Timeline

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i2c_sme13

19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...

發布日期: 2013-08-20

File Type: pdf | Size: 101 KB

HKICPA Staff Summary of HKFRS 13

HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...

發布日期: 2011-07-04

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frscmm-dec

1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2010-01-07

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FRSCMM-Jul

1 Minutes of the 173rd meeting of the Financial Reporting Standards Committee held on Tuesday, 14 July 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

發布日期: 2009-08-10

File Type: pdf | Size: 56 KB

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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lec151112v

Time: 7:30 p.m. – 8:30 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Nov 12 2 19 3. 26 4. Dec 3 5. 10 ...

發布日期: 2015-11-09

File Type: pdf | Size: 124 KB

lec150912v

Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...

發布日期: 2015-09-09

File Type: pdf | Size: 126 KB

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

發布日期: 2015-06-30

File Type: pdf | Size: 123 KB

lec150418v

Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...

發布日期: 2015-04-16

File Type: pdf | Size: 123 KB

lec150305v

Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...

發布日期: 2015-03-04

File Type: pdf | Size: 121 KB

lec141115v

Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...

發布日期: 2014-11-10

File Type: pdf | Size: 123 KB

lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

發布日期: 2014-09-02

File Type: pdf | Size: 167 KB

lec131207v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...

發布日期: 2014-06-25

File Type: pdf | Size: 96 KB

lec140515v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...

發布日期: 2014-05-12

File Type: pdf | Size: 110 KB

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

發布日期: 2013-11-11

File Type: pdf | Size: 111 KB

lec130615v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...

發布日期: 2013-06-11

File Type: pdf | Size: 111 KB

lec130613v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...

發布日期: 2013-06-06

File Type: pdf | Size: 114 KB

130124v

Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...

發布日期: 2013-01-11

File Type: pdf | Size: 97 KB

Exam_in_BAFS_Paper 1_Recommened_reading_list

1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...

發布日期: 2014-01-22

File Type: pdf | Size: 77 KB

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...

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Best written report - 2020

File Type: pdf | Size: 556 KB

Best written report - 2020

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Web_Cecilia Yau Couture_20160704

Cecilia Yau Couture is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered studen ...

發布日期: 2016-07-04

File Type: pdf | Size: 116 KB

大灣區要素流動的新思考方向：超越對等與非對等 (Published by Master Insight 25 Oct 2019)

發布日期: 2019-10-28

《關於深化泛珠三角區域合作的指導意見》 (published by the State Council of PRC on 15 March 2016)

發布日期: 2019-09-04

粵港澳大灣區發展前瞻及香港的功能 (published by HKTDC on 25 July 2017)

發布日期: 2019-09-04

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

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 ...

發布日期: 2013-11-27

File Type: pdf | Size: 563 KB

Mirage_Korean Strawberry Afternoon Tea Jan 2022

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM KOREAN STRAWBERRY AFTERNOON TEA SA ...

File Type: pdf | Size: 668 KB

featuredbooks-aug

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 China Taxation Title: 中國涉外財稅會計實務: 優惠政 ...

發布日期: 2011-08-11

File Type: pdf | Size: 222 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

發布日期: 2015-10-28

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Module D_MPS_Part 2

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21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

發布日期: 2005-01-14

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21standards

發布日期: 2005-01-14

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b21standards

發布日期: 2005-01-10

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b21standards

發布日期: 2005-01-10

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techwatch12

Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...

發布日期: 2003-03-04

File Type: pdf | Size: 212 KB

BOR_Information_Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

發布日期: 2018-05-17

File Type: pdf | Size: 75 KB

BOR_Information Leaflet

發布日期: 2017-05-10

File Type: pdf | Size: 97 KB

BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

發布日期: 2014-08-28

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AASC20240528

Instructions on committee performance feedback_2024

Instructions on committee performance feedback

Instructions on committee performance feedback_v2

AASC20241113421

isd-forms

Janet_SSG Analysing Financial 2015 (L1)

Forms and downloads

Circular_GIG161015

Circular_SGIG160924_v2

Circular_GIG160227

Circular_GIG160116

Circular_GIG151024

Circular_SGIG150919_v3

Circular_GIG150418

Circular_GIG150228