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Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity Available period: 9 December 2024 – 31 December 2025 PICIG e-Seminar: The post-“harsh measures” property market – Outlook for the second half of 2024 (archived) e-Seminar ...

Application and registration

Stage 1: Student Application for the Qualification Programme (QP) (Timetable) Follow the user guide and start the application. Please make sure that your application is submitted on or before the appl ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

SRC160504

Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...

featuredbooks-mar

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 Derivatives Securities Books E-books ...

WSET_course_form_final

英國葡萄酒及烈酒教育基金會證書課程WSET Certificate in Wines and Spirits (Exclusive to HKICPA Members) Course code: 103-460707-01 Since the Financial Secretary announced the waiving of duties on wine and alcohol in Mar ...

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 ...

cl6s

1 Vocal Yau Wai Man From: hkicpa_ia Sent: 2022年6月13日星期一17:16 To: P.T. Comment Letter Cc: hkicpa_ia Subject: RE: Invitation to Comment on the International Sustainability Standards Board Exposure Draft ...

RIF event (12

Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi (慈云西法官) and Judge Wang Fang (王芳法官) share their views About the topic On 1 April 2019, Shenz ...

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

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.: ...

candidate5

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Circular_160910_v2

Live Jam Night (For singer & instrument player) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instruct ...

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 ...

informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code VOHK19102501 Language Cantonese / Mandarin Event name MBIG study tour to Greater Bay Area city – Guangzhou 內地業務關注組 粵港澳大灣區訪問團 – 廣州 Enrolment restrictio ...

Basic Financial Ratio Analysis and Implication 2021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

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pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

annex1_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

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

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 ...

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 ...

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 ...

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 ...

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e-series_final

e-Series – Corporate Finance Topic Programme Code CPD hours Banking How to Obtain Credit Facilities from Banks? ESEREF02101 2 Understanding Banking Products for Accountants ESEREF01701 1.5 Understandi ...

degree-mainland-2010

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

prc-policy

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

prc-policy-old

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

prcaccountancy

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

registration-form-nov

'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...

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 ...

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 ...

HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240531 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

order-20121026

1 Proceedings No.: D-11-0542P 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 ...

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

F090508-HKICPA-Pre

Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

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 ...

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 ...

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 ...

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 ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

cicpa

Body: Body: Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountants (CICPA) Chinese Instit ...

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 ...

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 ...

techwatch20

-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...

Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

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 ...

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

Module D 6th Edition Learning Pack_Part 3

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Module D (5th edition)_Part 3

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frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

LPMD_6thEdition

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